Source: http://www.thefederalregister.com/d.p/2001-11-13-01-28257
Timestamp: 2013-05-24 15:57:10
Document Index: 148816441

Matched Legal Cases: ['arts 40', 'art 295', 'art 295', 'art 45', 'art 295', 'art 45', 'art 45', 'art 45', 'art 1320', 'art 70', 'ART 40', 'art 40', 'art 295', 'art 45', 'ART 70', 'art 70', 'art 295', 'art 45', 'ART 295', 'art 295', 'art 295', 'art 45', 'art 295', 'art 45', 'ART 45', 'art 45', 'art 295', 'art 45']

Tobacco products and cigarette papers and tubes—; Removal without payment
DOCID: FR Doc 01-28257
CFR Citation: 27 CFR Parts 40, 45, 70, and 295
RIN ID: RIN 1512-AC42
DOCUMENT ID: [T.D. ATF--469]
ACTION: Alcohol, tobacco, and other excise taxes:
DOCUMENT ACTION: Final rule (Treasury decision).
SUBJECT CATEGORY: Removal of Tobacco Products and Cigarette Papers and Tubes, Without Payment of Tax for Use of the United States; Recodification of Regulations (2000R-296P) DATES: This rule is effective on November 13, 2001.
DOCUMENT SUMMARY: The Bureau of Alcohol, Tobacco and Firearms (ATF) is recodifying the regulations in part 295Removal of Tobacco Products and Cigarette Papers and Tubes, Without Payment of Tax for Use of the United States, title 27 of the Code of Federal Regulations (CFR). The purpose of this recodification is to reissue the regulations in 27 CFR part 295 as 27 CFR part 45. This change improves the organization of title 27 CFR.
SUMMARY: Tobacco products and cigarette papers and tubes—; Removal without payment of tax for use of U.S.; recodification, SUPPLEMENTAL INFORMATION
Background As a part of continuing efforts to reorganize the part numbering system of title 27 CFR, ATF is removing part 295 of title 27 CFR, in its entirety, and is recodifying the regulations as 27 CFR part 45. This change improves the organization of title 27 CFR. In addition to the recodification, ATF is making a technical amendment to the newly redesignated part 45 that revises the Office of Management and Budget control number. Derivation Table for Part 45
The requirements of: from: Subpart A
Sec.: Sec.:
45.1................................................... 295.1 Subpart B
45.11.................................................. 295.11 Subpart C
45.21.................................................. 295.21
45.22.................................................. 295.22
45.23.................................................. 295.23
45.24.................................................. 295.24
45.25.................................................. 295.25 Subpart D
45.31.................................................. 295.31
45.32.................................................. 295.32
45.33.................................................. 295.33
45.34.................................................. 295.34
45.35.................................................. 295.35
45.36.................................................. 295.36
45.37.................................................. 295.37 Subpart E
45.41.................................................. 295.41
45.42.................................................. 295.42
45.43.................................................. 295.43
45.44.................................................. 295.44
45.45.................................................. 295.45
45.45a................................................. 295.45a [[Page 56758]]
45.45b................................................. 295.45b
45.45c................................................. 295.45c
45.46.................................................. 295.46 Subpart F
45.51.................................................. 295.51 Paperwork Reduction Act The provisions of the Paperwork Reduction Act of 1995, Public Law 10413, 44 U.S.C. Chapter 35, and its implementing regulations, 5 CFR part 1320, do not apply to this final rule because there are no new or revised recordkeeping or reporting requirements.
Because no notice of proposed rulemaking is required for this rule under the Administrative Procedure Act (5 U.S.C. 553), the provisions of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) do not apply. We sent a copy of this final rule to the Chief Counsel for Advocacy of the Small Business Administration in accordance with 26 U.S.C. 7805(f). Assistant Chief Counsel commented that ``these amendments are merely technical in nature and will not have a significant impact on a substantial number of small businesses.''
The principal author of this document is Lisa M. Gesser, Regulations Division, Bureau of Alcohol, Tobacco and Firearms. List of Subjects
Cigars and cigarettes, Excise taxes, Labeling, Packaging and containers, Reporting and recordkeeping requirements, Tobacco. 27 CFR Part 70 Administrative practice and procedure, Claims, Excise taxes, Freedom of information, Law enforcement, Penalties, Reporting and recordkeeping requirements, Surety bonds.
Cigars and cigarettes, Excise taxes, Labeling, Packaging and containers, Reporting and recordkeeping requirements, Tobacco. Authority and Issuance ATF is amending title 27of the Code of Federal Regulations as follows:
PART 40MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Paragraph 1. The authority citation for 27 CFR part 40 continues to read as follows: Authority: 26 U.S.C. 5142, 5143, 5146, 5701, 57035705, 5711
5713, 57215723, 5731, 5741, 5751, 5753, 57615763, 6061, 6065, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6404, 6423, 6676, 6806, 7011, 7212, 7325, 7342, 7502, 7503, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.
Secs. 40.44, 40.234, 40.384 and 40.453 [Amended]
Par. 2. Remove the reference to ``part 295'' and add in its place a reference to ``part 45'' in the following places: a. Section 40.44; b. Section 40.234; c. Section 40.384; and d. Section 40.453.
PART 70PROCEDURE AND ADMINISTRATION
Par. 3. The authority citation for 27 CFR part 70 continues to read as follows: Authority: 5 U.S.C. 301 and 552; 26 U.S.C. 4181, 4182, 5146, 5203, 5207, 5275, 5367, 5415, 5504, 5555, 5684(a), 5741, 5761(b), 5802, 6020, 6021, 6064, 6102, 6155, 6159, 6201, 6203, 6204, 6301, 6303, 6311, 6313, 6314, 6321, 6323, 6325, 6326, 63316343, 6401
6404, 6407, 6416, 6423, 65016503, 6511, 6513, 6514, 6532, 6601, 6602, 6611, 6621, 6622, 6651, 6653, 66566658, 6665, 6671, 6672, 6701, 6723, 6801, 6862, 6863, 6901, 7011, 7101, 7102, 7121, 7122, 7207, 7209, 7214, 7304, 7401, 7403, 7406, 7423, 7424, 7425, 7426, 7429, 7430, 7432, 7502, 7503, 7505, 7506, 7513, 76017606, 7608 7610, 7622, 7623, 7653, 7805.
Sec. 70.431 [Amended]
Par. 4. Amend paragraph (b)(6) in Sec. 70.431, by removing the reference to ``Part 295'' and adding in its place a reference to ``Part 45''.
PART 295REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX FOR USE OF THE UNITED STATES Par. 5. The authority citation for 27 CFR part 295 continues to read as follows: Authority: 26 U.S.C. 5703, 5704, 5705, 5723, 5741, 5751, 5762, 5763, 6313, 7212, 7342, 7606, 7805, 44 U.S.C. 3504(h).
Part 295 [Redesignated as 27 CFR Part 45]
Par. 6. Transfer 27 CFR part 295 from subchapter M to subchapter B and redesignate as 27 CFR part 45.
PART 45REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX FOR USE OF THE UNITED STATES Par. 7. The authority citation for the newly redesignated 27 CFR part 45 continues to read as follows: Authority: 26 U.S.C. 5703, 5704, 5705, 5723, 5741, 5751, 5762, 5763, 6313, 7212, 7342, 7606, 7805, 44 U.S.C. 3504(h).
Editorial Note [Amended]
Par. 7a. Amend the ``Editorial Note'' following the table of contents by removing the reference to ``part 295'' and adding in its place a reference to ``part 45''.
Sec. 45.34 [Amended]
Par. 8. Amend Sec. 45.34 by removing the reference to ``Sec. 295.36'' and adding in its place a reference to ``Sec. 45.36''. Sec. 45.43 [Amended] Par. 9. Amend Sec. 45.43 by removing the Office of Management and Budget's control number ``15120488'' and adding, in its place, ``1512 0502.'' [[Page 56759]] Signed: June 22, 2001. Bradley A. Buckles, Director. Approved: August 23, 2001. Timothy E. Skud,
[FR Doc. 0128257 Filed 11901; 8:45 am]
Lisa M. Gesser, Regulations Division, Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Avenue NW., Washington, DC 20226, (2029279347) or email at LMGesser@atfhq.atf.treas.gov.