Pub. L. 111-3 Feb. 4, 2009

123 Stat. 106 · Changed 11 sections of the Code

Bill H.R. 2 · Bluebook JCT general explanation (2011)

§ 5701 Rate of tax

  • (a)(1) Pub. L. 111–3, § 701(a)(1), substituted “$50.33 per thousand” for “$1.828 cents per thousand ($1.594 cents per thousand…
  • (a)(2) Pub. L. 111–3, § 701(a)(2), (3), substituted “52.75 percent” for “20.719 percent (18.063 percent on cigars removed…
  • (b)(1) Pub. L. 111–3, § 701(b)(1), substituted “$50.33 per thousand” for “$19.50 per thousand ($17 per thousand on cigarettes…
  • (b)(2) Pub. L. 111–3, § 701(b)(2), substituted “$105.69 per thousand” for “$40.95 per thousand ($35.70 per thousand on…
  • (c) Pub. L. 111–3, § 701(c), substituted “3.15 cents” for “1.22 cents (1.06 cents on cigarette papers removed during 2000…
  • (d) Pub. L. 111–3, § 701(d), substituted “6.30 cents” for “2.44 cents (2.13 cents on cigarette tubes removed during 2000 or…
  • (e)(1) Pub. L. 111–3, § 701(e)(1), substituted “$1.51” for “58.5 cents (51 cents on snuff removed during 2000 or 2001)”.
  • (e)(2) Pub. L. 111–3, § 701(e)(2), substituted “50.33 cents” for “19.5 cents (17 cents on chewing tobacco removed during 2000…
  • (f) Pub. L. 111–3, § 701(f), substituted “$2.8311 cents” for “$1.0969 cents (95.67 cents on pipe tobacco removed during…
  • (g) Pub. L. 111–3, § 701(g), substituted “$24.78” for “$1.0969 cents (95.67 cents on roll-your-own tobacco removed during…

§ 5702 Definitions

  • (h) Pub. L. 111–3, § 702(a)(5)(A), substituted “tobacco products or cigarette papers or tubes or any processed tobacco” for…
  • (j) Pub. L. 111–3, § 702(a)(5)(B), inserted “, or any processed tobacco,” after “tobacco products or cigarette papers or…
  • (k) Pub. L. 111–3, § 702(a)(5)(B), which directed insertion of “, or any processed tobacco,” after “tobacco products or…
  • (o) Pub. L. 111–3, § 702(d)(1), inserted “or cigars, or for use as wrappers thereof” before period.
  • (p) Pub. L. 111–3, § 702(a)(4), added subsec. (p).

§ 5703 Liability for tax and method of payment

§ 5712 Application for permit

  • § 5712 Pub. L. 111–3, § 702(a)(1)(A), inserted “or processed tobacco” after “tobacco products” in introductory provisions.
  • (3) Pub. L. 111–3, § 702(b)(1), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “such person…

§ 5713 Permit

  • (a) Pub. L. 111–3, § 702(a)(1)(B), inserted “or processed tobacco” after “tobacco products”.
  • (b) Pub. L. 111–3, § 702(b)(2), amended subsec. (b) generally. Prior to amendment, text read as follows: “If the Secretary…

§ 5721 Inventories

  • § 5721 Pub. L. 111–3 inserted “, processed tobacco,” after “tobacco products”.

§ 5722 Reports

  • § 5722 Pub. L. 111–3 inserted “, processed tobacco,” after “tobacco products”.

§ 5723 Packages, marks, labels, and notices

  • § 5723 Pub. L. 111–3 inserted “, processed tobacco,” after “tobacco products” wherever appearing.

§ 5741 Records to be maintained

  • § 5741 Pub. L. 111–3 inserted “, processed tobacco,” after “tobacco products”.

§ 6103 Confidentiality and disclosure of returns and return information

  • (o)(1) Pub. L. 111–3, § 702(f)(1), designated existing provisions as subpar. (A), inserted heading, realigned margins, and…
  • (p)(4) Pub. L. 111–3, § 702(f)(2), substituted “(o)(1)(A)” for “(o)(1)” in introductory provisions.
  • (p)(4)(F)(ii) Pub. L. 111–3, § 702(f)(2), substituted “(o)(1)(A)” for “(o)(1)” in introductory provisions.

§ 9801 Increased portability through limitation on preexisting condition exclusions

  • (f)(3) Pub. L. 111–3 added par. (3).