# Pub. L. 106-476: changes to the Internal Revenue Code

2000-11-09, 114 Stat. 2177. Source: <https://www.govinfo.gov/link/plaw/106/public/476>.

## Legislative history

- Bill: [H.R. 4868](https://www.congress.gov/bill/106th-congress/house-bill/4868)
- House report: [H. Rept. 106-789](https://www.govinfo.gov/content/pkg/CRPT-106hrpt789/html/CRPT-106hrpt789.htm)
- Senate report: [S. Rept. 106-503](https://www.govinfo.gov/content/pkg/CRPT-106srpt503/html/CRPT-106srpt503.htm)
- Bluebook: [JCT general explanation (2001)](https://www.govinfo.gov/app/details/CPRT-107JPRT72236)

## § 5704: Exemption from tax

- § 5704(d): Pub. L. 106–476 substituted “the original manufacturer of such” for “a manufacturer of” and inserted “authorized by such manufacturer to receive such articles” after “proprietor of an export warehouse”.

## § 5754: Restriction on importation of previously exported tobacco products

- § 5754: Pub. L. 106–476 reenacted section catchline without change and amended text generally. Prior to amendment, text read as follows:

## § 5761: Civil penalties

- § 5761(c): Pub. L. 106–476, § 4003(a), inserted at end “This subsection and section 5754 shall not apply to any person who relands or receives tobacco products in the quantity allowed entry free of tax and duty under subchapter IV of chapter 98 of the Harmonized Tariff Schedule of the United States. No quantity of tobacco products other than the quantity referred to in the preceding sentence may be relanded or received as a personal use quantity.”
- § 5761(c): Pub. L. 106–476, § 4002(c), which directed amendment of the last sentence of subsec. (c) by substituting “the jurisdiction of the United States shall be forfeited to the United States and destroyed. All vessels, vehicles, and aircraft used in such relanding or in removing such products, papers, and tubes from the place where relanded, shall be forfeited to the United States.” for “the jurisdiction of the United States” and all that followed through the end period, was executed by making the substitution for “the jurisdiction of the United States, and all vessels, vehicles, and aircraft used in such relanding or in removing such products, papers, and tubes from the place where relanded, shall be forfeited to the United States.” in the second sentence of subsec. (c) to reflect the probable intent of Congress and the intervening retroactive amendments by Pub. L. 106–476, § 4003(a), and Pub. L. 106–554. See above.