# Pub. L. 111-3: changes to the Internal Revenue Code 2009-02-04, 123 Stat. 106. Source: . ## Legislative history - Bill: [H.R. 2](https://www.congress.gov/bill/111th-congress/house-bill/2) - Bluebook: [JCT general explanation (2011)](https://www.govinfo.gov/app/details/CPRT-112JPRT64669) ## § 5701: Rate of tax - § 5701(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 on cigars removed during 2000 or 2001)”. - § 5701(a)(2): Pub. L. 111–3, § 701(a)(2), (3), substituted “52.75 percent” for “20.719 percent (18.063 percent on cigars removed during 2000 or 2001)” and “40.26 cents per cigar” for “$48.75 per thousand ($42.50 per thousand on cigars removed during 2000 or 2001)”. - § 5701(b)(1): Pub. L. 111–3, § 701(b)(1), substituted “$50.33 per thousand” for “$19.50 per thousand ($17 per thousand on cigarettes removed during 2000 or 2001)”. - § 5701(b)(2): Pub. L. 111–3, § 701(b)(2), substituted “$105.69 per thousand” for “$40.95 per thousand ($35.70 per thousand on cigarettes removed during 2000 or 2001)”. - § 5701(c): Pub. L. 111–3, § 701(c), substituted “3.15 cents” for “1.22 cents (1.06 cents on cigarette papers removed during 2000 or 2001)”. - § 5701(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 2001)”. - § 5701(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)”. - § 5701(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 or 2001)”. - § 5701(f): Pub. L. 111–3, § 701(f), substituted “$2.8311 cents” for “$1.0969 cents (95.67 cents on pipe tobacco removed during 2000 or 2001)”. - § 5701(g): Pub. L. 111–3, § 701(g), substituted “$24.78” for “$1.0969 cents (95.67 cents on roll-your-own tobacco removed during 2000 or 2001)”. ## § 5702: Definitions - § 5702(h): Pub. L. 111–3, § 702(a)(5)(A), substituted “tobacco products or cigarette papers or tubes or any processed tobacco” for “tobacco products and cigarette papers and tubes”. - § 5702(j): Pub. L. 111–3, § 702(a)(5)(B), inserted “, or any processed tobacco,” after “tobacco products or cigarette papers or tubes”. - § 5702(k): Pub. L. 111–3, § 702(a)(5)(B), which directed insertion of “, or any processed tobacco,” after “tobacco products or cigarette papers or tubes”, was executed by making the insertion after “tobacco products or cigarette papers or tubes” both places it appeared to reflect the probable intent of Congress. - § 5702(o): Pub. L. 111–3, § 702(d)(1), inserted “or cigars, or for use as wrappers thereof” before period. - § 5702(p): Pub. L. 111–3, § 702(a)(4), added subsec. (p). ## § 5703: Liability for tax and method of payment - § 5703(b)(2)(F): Pub. L. 111–3 added subpar. (F). ## § 5712: Application for permit - § 5712: Pub. L. 111–3, § 702(a)(1)(A), inserted “or processed tobacco” after “tobacco products” in introductory provisions. - § 5712(3): Pub. L. 111–3, § 702(b)(1), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “such person (including, in the case of a corporation, any officer, director, or principal stockholder and, in the case of a partnership, a partner) is, by reason of his business experience, financial standing, or trade connections, not likely to maintain operations in compliance with this chapter, or has failed to disclose any material information required or made any material false statement in the application therefor.” ## § 5713: Permit - § 5713(a): Pub. L. 111–3, § 702(a)(1)(B), inserted “or processed tobacco” after “tobacco products”. - § 5713(b): Pub. L. 111–3, § 702(b)(2), amended subsec. (b) generally. Prior to amendment, text read as follows: “If the Secretary has reason to believe that any person holding a permit has not in good faith complied with this chapter, or with any other provision of this title involving intent to defraud, or has violated the conditions of such permit, or has failed to disclose any material information required or made any material false statement in the application for such permit, or has failed to maintain his premises in such manner as to protect the revenue, the Secretary shall issue an order, stating the facts charged, citing such person to show cause why his permit should not be suspended or revoked. If, after hearing, the Secretary finds that such person has not in good faith complied with this chapter or with any other provision of this title involving intent to defraud, has violated the conditions of such permit, has failed to disclose any material information required or made any material false statement in the application therefor, or has failed to maintain his premises in such manner as to protect the revenue, such permit shall be suspended for such period as the Secretary deems proper or shall be revoked.” ## § 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 - § 6103(o)(1): Pub. L. 111–3, § 702(f)(1), designated existing provisions as subpar. (A), inserted heading, realigned margins, and added subpar. (B). - § 6103(p)(4): Pub. L. 111–3, § 702(f)(2), substituted “(o)(1)(A)” for “(o)(1)” in introductory provisions. - § 6103(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 - § 9801(f)(3): Pub. L. 111–3 added par. (3).