Bill H.R. 2015 · House report H. Rept. 105-149 · Conference report H. Rept. 105-217 · Bluebook JCT general explanation (1997)
§ 51 Amount of credit
- (d)(9) Pub. L. 105–33 repealed Pub. L. 104–193, § 110(l)(1). See 1996 Amendment note below.
§ 138 Medicare Advantage MSA
- Enacted § 138
§ 140 Cross references to other Acts
- § 140 Pub. L. 105–33 renumbered section 138 of this title as this section.
§ 220 Archer MSAs
- (b)(7) Pub. L. 105–33 added par. (7).
§ 501 Exemption from tax on corporations, certain trusts, etc.
§ 3121 Definitions
- (b)(7)(C) Pub. L. 105–33, § 11246(b)(2)(A), as added by Pub. L. 105–277, inserted “(other than the Federal Employees Retirement…
§ 3304 Approval of State laws
§ 3306 Definitions
- (c)(21) Pub. L. 105–33 added par. (21).
§ 3309 State law coverage of services performed for nonprofit organizations or governmental entities
§ 4973 Tax on excess contributions to certain tax-favored accounts and annuities
- (d) Pub. L. 105–33 inserted “or section 138(c)(3)” after “section 220(f)(3)” in concluding provisions.
§ 5701 Rate of tax
- (a)(1) Pub. L. 105–33, § 9302(b)(1), substituted “$1.828 cents per thousand ($1.594 cents per thousand on cigars removed…
- (a)(2) Pub. L. 105–33, § 9302(b)(2), substituted “equal to 20.719 percent (18.063 percent on cigars removed during 2000 or…
- (b)(1) Pub. L. 105–33, § 9302(a)(1), substituted “$19.50 per thousand ($17 per thousand on cigarettes removed during 2000 or…
- (b)(2) Pub. L. 105–33, § 9302(a)(2), substituted “$40.95 per thousand ($35.70 per thousand on cigarettes removed during 2000…
- (c) Pub. L. 105–33, § 9302(h)(3), substituted “On cigarette papers,” for “On each book or set of cigarette papers…
- (c) Pub. L. 105–33, § 9302(c), substituted “1.22 cents (1.06 cents on cigarette papers removed during 2000 or 2001)” for…
- (d) Pub. L. 105–33, § 9302(d), substituted “2.44 cents (2.13 cents on cigarette tubes removed during 2000 or 2001)” for…
- (e)(1) Pub. L. 105–33, § 9302(e)(1), substituted “58.5 cents (51 cents on snuff removed during 2000 or 2001)” for “36 cents…
- (e)(2) Pub. L. 105–33, § 9302(e)(2), substituted “19.5 cents (17 cents on chewing tobacco removed during 2000 or 2001)” for…
- (f) Pub. L. 105–33, § 9302(f), substituted “$1.0969 cents (95.67 cents on pipe tobacco removed during 2000 or 2001)” for…
- (g) (h) Pub. L. 105–33, § 9302(g)(1), added subsec. (g) and redesignated former subsec. (g) as (h).
§ 5702 Definitions
- (c) Pub. L. 105–33, § 9302(g)(3)(A), substituted “pipe tobacco, and roll-your-own tobacco” for “and pipe tobacco”.
- (d) Pub. L. 105–33, § 9302(g)(3)(B)(i), substituted “pipe tobacco, or roll-your-own tobacco” for “or pipe tobacco” in…
- (d)(1) Pub. L. 105–33, § 9302(g)(3)(B)(ii), added par. (1) and struck out former par. (1) which read as follows: “a person who…
- (k) Pub. L. 105–33, § 9302(h)(4), inserted “under section 5704” after “internal revenue bond”.
- (p) Pub. L. 105–33, § 9302(g)(2), added subsec. (p).
§ 5704 Exemption from tax
- (b) Pub. L. 105–33 inserted at end “Tobacco products and cigarette papers and tubes may not be transferred or removed under…
§ 5712 Application for permit
§ 5713 Permit
- (a) Pub. L. 105–33 inserted “or importer” after “manufacturer”.
§ 5721 Inventories
- § 5721 Pub. L. 105–33 inserted “or importer” after “manufacturer”.
§ 5722 Reports
- § 5722 Pub. L. 105–33 inserted “or importer” after “manufacturer”.
§ 5754 Restriction on importation of previously exported tobacco products
- Enacted § 5754
§ 5761 Civil penalties
- (a) Pub. L. 105–33, § 9302(h)(1)(C), substituted “subsection (b) or (c)” for “subsection (b)”.
- (c) Pub. L. 105–33, § 9302(h)(1)(B), added subsec. (c). Former subsec. (c) redesignated (d).
- (d) Pub. L. 105–33, § 9302(h)(1)(D), substituted “The penalties imposed by subsections (b) and (c)” for “The penalty…
- (d) Pub. L. 105–33, § 9302(h)(1)(B), redesignated subsec. (c) as (d). Former subsec. (d) redesignated (e).
- (e) Pub. L. 105–33, § 9302(h)(1)(B), redesignated subsec. (d) as (e).
§ 5762 Criminal penalties
- (a)(1) Pub. L. 105–33 inserted “or importer” after “manufacturer”.
§ 5763 Forfeitures
§ 6103 Confidentiality and disclosure of returns and return information
- (a)(3) Pub. L. 105–33, § 11024(b)(2), substituted “(6), (12), or (16)” for “(6) or (12)”.
- (i)(7)(B)(i) Pub. L. 105–33, § 11024(b)(3), inserted “or by a Trustee as defined in the District of Columbia Retirement Protection…
- (l)(10) Pub. L. 105–33, § 5514(a)(1), repealed Pub. L. 104–193, § 110(l)(4). See 1996 Amendment notes below.
- (l)(12) Pub. L. 105–33, § 4631(c)(2), struck out heading and text of subpar. (F). Text read as follows: “Subparagraphs (A) and…
- (l)(16) Pub. L. 105–33, § 11024(b)(1), added par. (16).
- (p)(3)(A) Pub. L. 105–33, § 11024(b)(4), substituted “(15), or (16)” for “or (15)”.
- (p)(4) Pub. L. 105–33, § 11024(b)(7)(B)–(F), substituted “to such agency, body, or commission, including an agency or any…
- (p)(4) Pub. L. 105–33, § 11024(b)(7)(A), which directed amendment of “section 6103(p)(4)(F) in the matter following clause…
- (p)(4) Pub. L. 105–33, § 11024(b)(5), which directed substitution of “(12), or (16), or any other person described in…
- (p)(4) Pub. L. 105–33, § 5514(a)(1), repealed Pub. L. 104–193, § 110(l)(5). See 1996 Amendments note below.
- (p)(4)(F)(i) Pub. L. 105–33, § 11024(b)(6), substituted “(9), or (16), or any other person described in subsection (l)(16)” for “or…
§ 6334 Property exempt from levy
- (a)(11)(A) Pub. L. 105–33, § 5514(a)(3), made technical amendment to directory language of Pub. L. 104–193, § 110(l)(3). See 1996…
§ 6402 Authority to make credits or refunds
§ 7213 Unauthorized disclosure of information
- (a)(2) Pub. L. 105–33 substituted “(15), or (16)” for “or (15),”.