# Importation of Tobacco Products and Cigarette Papers and Tubes; Recodification of Regulations; Administrative Changes Due to the Homeland Security Act of 2002 (2000R-546P)

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URL: https://www.frixlaw.com/law-library/documents/fr%3A04-19418

## Record

- **Collection:** Federal Register
- **Document type:** Rule
- **Published:** August 26, 2004
- **Citation:** 69 FR 52421

## Text

DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
27 CFR Parts 40, 41, 44, 45, 46, 70, and 275
[T.D. TTB-16]
RIN 1513-AA20
Importation of Tobacco Products and Cigarette Papers and Tubes; Recodification of Regulations; Administrative Changes Due to the Homeland Security Act of 2002 (2000R-546P)

AGENCY:

Alcohol and Tobacco Tax and Trade Bureau (TTB), Treasury.

ACTION:

Final rule; Treasury decision.

SUMMARY:

The Alcohol and Tobacco Tax and Trade Bureau (TTB) is recodifying its regulations pertaining to the importation of tobacco products and cigarette papers and tubes. We are also making administrative changes to these regulations to reflect TTB's new name and organizational structure resulting from changes made by the Homeland Security Act of 2002. This document does not include any substantive regulatory changes.

DATES:

This rule is effective on August 26, 2004.

FOR FURTHER INFORMATION CONTACT:

N. A. Sutton, Regulations and Procedures Division, Alcohol and Tobacco Tax and Trade Bureau, telephone 415-271-1254 or e-mail:
nancy.sutton@ttb.gov.

SUPPLEMENTARY INFORMATION:

Background

As a part of its continuing efforts to reorganize chapter I of title 27 of the Code of Federal Regulations (27 CFR chapter I), the Alcohol and Tobacco Tax and Trade Bureau (TTB) is removing all of part 275, Importation of Tobacco Products and Cigarette Papers and Tubes, from subchapter M, Alcohol, Tobacco and Other Excise Taxes, and recodifying it as part 41 in subchapter B, Tobacco. This change merely

improves the organization of chapter I of title 27. The table below shows from which section of part 275 the requirements of part 41 are derived.

In addition, section 1111 of the Homeland Security Act of 2002 (Public Law 107-296, 116 Stat. 2135) divided the Bureau of Alcohol, Tobacco and Firearms, Department of the Treasury, into two separate agencies, the Bureau of Alcohol, Tobacco, Firearms and Explosives in the Department of Justice, and TTB which remains in the Department of the Treasury. This reorganization requires us to amend each of the CFR parts under our jurisdiction to reflect our Bureau's new name and organizational structure. This document makes the appropriate administrative, nonsubstantive changes to the newly redesignated part 41.

Derivation Table for Part 41

The requirements of
section

Are derived from section

Subpart A

41.1
275.1

Subpart B

41.11
275.11

Subpart C

41.21
275.21

41.22
275.22

41.23
275.23

41.24
275.24

41.25
275.25

41.26
275.26

41.27
275.27

41.28
275.28

41.29
275.29

Subpart D

41.30
275.30

41.31
275.31

41.32
275.32

41.33
275.33

41.34
275.34

41.35
275.35

41.37
275.37

41.38
275.38

41.39
275.39

41.40
275.40

41.41
275.41

41.50
275.50

41.60
275.60

41.62
275.62

41.63
275.63

Subpart E

41.71
275.71

41.72
275.72

41.72a
275.72a

41.72b
275.72b

41.72c
275.72c

41.73
275.73

41.74
275.74

41.75
275.75

Subpart F

41.81
275.81

41.82
275.82

41.83
275.83

41.85
275.85

41.85a
275.85a

41.86
275.86

Subpart G

41.101
275.101

41.105
275.105

41.106
275.106

41.107
275.107

41.108
275.108

41.109
275.109

41.110
275.110

41.111
275.111

41.112
275.112

41.113
275.113

41.114
275.114

41.114a
275.114a

41.115
275.115

41.115a
275.115a

41.116
275.116

41.117
275.117

41.118
275.118

41.119
275.119

41.120
275.120

41.121
275.121

41.122
275.122

41.123
275.123

41.124
275.124

41.125
275.125

41.126
275.126

41.127
275.127

41.128
275.128

41.129
275.129

41.135
275.135

41.136
275.136

41.137
275.137

41.138
275.138

41.139
275.139

41.140
275.140

41.141
275.141

Subpart H

41.151-41.153
275.151-275.153

Subpart I

41.161
275.161

41.162
275.162

41.163
275.163

41.165
275.165

41.170
275.170

41.171
275.171

41.172
275.172

41.173
275.173

41.174
275.174

Subpart J

41.181
275.181

41.182
275.182

41.183
275.183

Subpart K

41.190
275.190

41.191
275.191

41.192
275.192

41.193
275.193

41.194
275.194

41.195
275.195

41.196
275.196

41.197
275.197

41.198
275.198

41.199
275.199

41.200
275.200

41.201
275.201

41.202
275.202

41.203
275.203

41.204
275.204

41.205
275.205

41.206
275.206

41.207
275.207

41.208
275.208

Subpart L

41.220
275.220

41.221
275.221

41.222
275.222

41.223
275.223

41.224
275.224

41.225
275.225

41.226
275.226

41.227
275.227

41.228
275.228

Regulatory Flexibility Act

Because no notice of proposed rulemaking is required for this final rule under 5 U.S.C. 553, the provisions of the Regulatory Flexibility Act (5 U.S.C. 601
et seq.
) do not apply.

Executive Order 12866

This final rule is not a significant regulatory action as defined in Executive Order 12866. Accordingly, this final rule is not subject to the analysis requirement of this Executive Order.

Inapplicability of Prior Notice and Comment and Delayed Effective Date Requirements

Because this final rule merely makes organizational and technical or conforming nonsubstantive amendments to improve the layout of the regulations and to reflect the new name and organizational structure of TTB, no notice of proposed rulemaking and public comment period are required under 5 U.S.C. 553(b)(B). For the same reasons, this final rule is not subject to the delayed effective date requirement of 5 U.S.C. 553(d).

Drafting Information

The principal author of this document is N. A. Sutton, Regulations and Procedures Division, Alcohol and Tobacco Tax and Trade Bureau.

List of Subjects

27 CFR Part 40
Cigars and cigarettes, Claims, Electronic funds transfers, Excise taxes, Imports, Labeling, Packaging and containers, Reporting and recordkeeping requirements, Surety bonds, Tobacco.

27 CFR Part 41
Cigars and cigarettes, Claims, Customs duties and inspection, Electronic funds transfers, Excise taxes, Imports, Labeling, Packaging and containers, Puerto Rico, Reporting and recordkeeping requirements, Surety bonds, Tobacco, Virgin Islands, Warehouses.

27 CFR Part 44
Aircraft, Armed forces, Cigars and cigarettes, Claims, Customs duties and inspection, Excise taxes, Exports, Foreign trade zones, Labeling, Packaging and containers, Reporting and recordkeeping requirements, Surety bonds, Tobacco, Vessels, Warehouses.

27 CFR Part 45
Cigars and cigarettes, Excise taxes, Labeling, Packaging and containers, Reporting and recordkeeping requirements, Tobacco.

27 CFR Part 46
Cigars and cigarettes, Claims, Excise taxes, Penalties, Reporting and recordkeeping requirements, Seizures and forfeitures, Surety bonds, Tobacco.

27 CFR Part 70
Administrative practice and procedure, Claims, Excise taxes, Freedom of information, Law enforcement, Penalties, Reporting and recordkeeping requirements, Surety bonds.

27 CFR Part 275
Cigars and cigarettes, Claims, Customs duties and inspection, Electronic funds transfers, Excise taxes, Imports, Labeling, Packaging and containers, Puerto Rico, Reporting and recordkeeping requirements, Surety bonds, Tobacco, Virgin Islands, Warehouses.

Amendments to the Regulations

For the reasons stated in the preamble, TTB amends chapter 1 of title 27 of the Code of Federal Regulations as follows:

PART 40—MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

1. The authority citation for 27 CFR part 40 continues to read as follows:

Authority:

26 U.S.C. 5142, 5143, 5146, 5701, 5703-5705, 5711-5713, 5721-5723, 5731, 5741, 5751, 5753, 5761-5763, 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.

§ 40.165a
[Amended]

2. Amend the first sentence of paragraphs (a)(1), (b)(1) and (b)(3) of § 40.165a by removing the reference to “parts 275 and 285” and adding, in its place, a reference to “part 41”.

§§ 40.236, 40.357 and 40.452
[Amended]

3. Remove the reference to “part 275” and add, in its place, a reference to “part 41” in the following places:
a. Section 40.236;
b. Section 40.357 (a)(1), (b)(1), and (b)(3); and
c. Section 40.452.

PART 44—EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX

4. The authority citation for 27 CFR part 44 continues to read as follows:

Authority:

26 U.S.C. 5142, 5143, 5146, 5701, 5703-5705, 5711-5713, 5721-5723, 5731, 5741, 5751, 5754, 6061, 6065, 6151, 6402, 6404, 6806, 7011, 7212, 7342, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

§ 44.11
[Amended]

5. Amend the definition of “Sale price” in § 44.11 by removing the reference to “275.39” and adding, in its place, a reference to “41.39”.

PART 45—REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES

6. The authority citation for 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).

§ 45.11
[Amended]

7. Amend the definition of “Sale price” in § 45.11 by removing the reference to “275.39” and adding, in its place, a reference to “41.39”.

PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

8. The authority citation for 27 CFR part 46 continues to read as follows:

Authority:

18 U.S.C. 2341-2346, 26 U.S.C. 5704, 5708, 5751, 5754, 5761-5763, 6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805, 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted.

§ 46.72
[Amended]

9. Amend the definition of “Sale price” in § 46.72 by removing the reference to “275.39” and adding, in its place, a reference to “41.39”.

§ 46.166
[Amended]

10. Amend § 46.166 as follows:
a. In paragraph (a), first sentence, remove the reference to “parts 270 and 275” and add, in its place, a reference to “parts 40 and 41”.
b. In paragraph (c) remove the reference to “§ 275.83” and add, in its place, a reference to “§ 41.83.”

§ 46.167
[Amended]

11. Amend § 46.167 by removing the reference to “parts 40 and 275” each place it appears, and add, in each place, a reference to “parts 40 and 41”.

§ 46.255
[Amended]

12. Amend paragraph (d) of § 46.255 by removing the reference to “part 275” and adding, in its place, a reference to “part 41”.

PART 70—PROCEDURE AND ADMINISTRATION

13. 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, 6331-6343, 6401-6404, 6407, 6416, 6423, 6501-6503, 6511, 6513, 6514, 6532, 6601, 6602, 6611, 6621, 6622, 6651, 6653, 6656-6658, 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, 7601-7606, 7608-7610, 7622, 7623, 7653, 7805.

§ 70.431
[Amended]

14. Amend § 70.431(b)(3) by removing the reference to “Part 275” and adding, in its place, a reference to “Part 41”.

§ 70.461
[Amended]

15. Amend § 70.461 by removing the reference to “part 275” and adding, in its place, a reference to “part 41”.

PART 275—IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

16. The authority citation for 27 CFR part 275 continues to read as follows:

Authority:

18 U.S.C. 2342; 26 U.S.C. 5701, 5703, 5704, 5705, 5708, 5712, 5713, 5721, 5722, 5723, 5741, 5754, 5761, 5762, 5763, 6301, 6302, 6313, 6404, 7101, 7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

PART 275—[REDESIGNATED AS PART 41]

17. Transfer 27 CFR part 275 from chapter I, subchapter M, to chapter I, subchapter B, and redesignate as 27 CFR part 41.

PART 41—IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

18. Revise the authority citation for the newly redesignated 27 CFR part 41 to read as follows:

Authority:

18 U.S.C. 2342; 26 U.S.C. 5701, 5703, 5704, 5705, 5708, 5712, 5713, 5721-5723, 5741, 5754, 5761-5763, 6301, 6302, 6313, 6404, 7101, 7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

§ 41.11
[Amended]

19. Amend § 41.11 as follows:
a. Add, in alphabetical order, a definition of “Administrator” to read as set forth below:
b. Remove the definition of “Appropriate ATF officer” and add, in its place, the definition of “Appropriate TTB officer” to read as set forth below:
c. Remove the definitions of “Associate Director (Compliance Operations),” “ATF,” “ATF officer,” and “Chief, Puerto Rico Operations.”
d. In the definition of “Computation or computed” remove the reference to “an ATF officer” and add, in its place, a reference to “the appropriate TTB officer”.
e. Remove the definitions of “Director” and “District director.”
f. In paragraph (3)(v) of the definition of “Records” remove the reference to “ATF” each place it appears, and add, in each place, a reference to “TTB”.
g. Remove the definitions of “Region,” and “Regional Director (compliance).”
h. In the definition of “Sale price”, remove the reference to “§ 275.39” and add, in its place, a reference to “§ 41.39”.
The additions to §41.11 read as follows:

§ 41.11
Meaning of terms.

Administrator.
The Administrator, Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury, Washington, DC.

Appropriate TTB officer.
An officer or employee of the Alcohol and Tobacco Tax and Trade Bureau (TTB) authorized to perform any functions relating to the administration or enforcement of this part by TTB Order 1135.41, Delegation of the Administrator's Authorities in 27 CFR Part 41, Importation of Tobacco Products and Cigarette Papers and Tubes.

§ 41.21
[Amended]

20. Amend § 41.21 as follows:
a. In paragraph (a) remove the word “Director” and add, in its place, the word “Administrator”.
b. Revise paragraph (b) to read as follows:

§ 41.21
Forms prescribed.

(b) Forms prescribed by this part are available for printing through the TTB Web site (
http://www.ttb.gov/
) or by mailing a request to the Alcohol and Tobacco Tax and Trade Bureau, National Revenue Center, 550 Main Street, Room 1516, Cincinnati, OH 45202.

§§ 41.22, 41.23, 41.24, 41.25, 41.26 and 41.27
[Amended]

21. Amend the sections listed above as follows:

Amend:
By removing the reference to:
And replacing it with:

§ 41.22
any ATF officer
any appropriate TTB officer.

§ 41.23, section heading
ATF
TTB.

§ 41.23
any ATF officer
any appropriate TTB officer.

§ 41.23 (two times)
any ATF officer
any appropriate TTB officer.

§ 41.24
any ATF officer
any appropriate TTB officer.

§ 41.25
ATF
TTB.

§ 41.26, introductory text (two times)
Director
appropriate TTB officer.

§ 41.26, concluding text
to the regional director (compliance) for transmittal to the Director
to the appropriate TTB officer.

§ 41.26, concluding text (three times)
Director
appropriate TTB officer.

§ 41.27, introductory text
Director
appropriate TTB officer.

§ 41.27, concluding text
judgment of the Director
judgment of the appropriate TTB Officer.

§ 41.27, concluding text
to the regional director (compliance) for transmittal to the Director
to the appropriate TTB officer.

§ 41.27, concluding text
the Director under this section
the appropriate TTB officer under this section.

§ 41.29
[Amended]

22. Revise § 41.29 to read as follows:

§ 41.29
Delegations of the Administrator.

The regulatory authorities of the Administrator contained in this part are delegated to appropriate TTB officers. These TTB officers are specified in TTB Order 1135.41, Delegation of the Administrator's Authorities in 27 CFR Part 41, Importation of Tobacco Products and Cigarette Papers and Tubes. You may obtain a copy of this order by accessing the TTB Web site (
http://www.ttb.gov/
) or by mailing a request to the Alcohol and Tobacco Tax and Trade Bureau, National Revenue Center, 550 Main Street, Room 1516, Cincinnati, OH 45202.

§§ 41.31, 41.40, 41.63, 41.71, 41.72c, 41.73, 41.74, 41.75, 41.81, 41.82, 41.83, 41.85, 41.85a, 41.86, 41.101, 41.105, 41.106, 41.109, 41.110, 41.111, 41.112, 41.113, 41.114, 41.114a, 41.115, 41.115a, 41.116, 41.121, 41.122, 41.123, 41.124, 41.125, 41.126, 41.127, 41.128, 41.129, 41.161, 41.163, 41.165, 41.170, 41.171, 41.172, 41.173, 41.174, 41.181, 41.182, 41.190, 41.191, 41.192, 41.193, 41.194, 41.195, 41.196, 41.197, 41.198, 41.199, 41.200, 41.201, 41.202, 41.203, 41.206, 41.207, 41.208, 41.220, 41.221, 41.222, 41.223, 41.224, 41.225, 41.226, 41.227, and 41.228
[Amended]

23. Amend the sections listed above as follows:

Amend
By removing the reference to:
And replacing it with:

§ 41.31(b)
§ 275.39
§ 41.39

§ 41.40
§ 275.11
§ 41.11

§ 41.63(c)
§ 275.11
§ 41.11

§ 41.71
§ 275.75
§ 41.75

§ 41.72c(b)
§ 275.72b(b)
§ 41.72b(b)

§ 41.72c(c)
§ 275.72b(a)
§ 41.72b(a)

§ 41.73, introductory text
§ 275.75
§ 41.75

§ 41.74
§ 275.75
§ 41.75

§ 41.75
§ 275.50
§ 41.50

§ 41.81(a)
section 275.82
§ 41.82

§ 41.81(b)
§§ 275.85 and 275.85a
§§ 41.85 and 41.85a

§ 41.81(c)(4)(iv)
§ 275.31
§ 41.31

§ 41.81(d)(1)
§§ 275.85, 275.85a, or 275.135
§§ 41.85, 41.85a, or 41.135

§ 41.81(d)(3)
§ 275.151
§ 41.151

§ 41.82 (i)
§ 275.83
§ 41.83

§ 41.82(j)
§ 275.83
§ 41.83

§ 41.83, introductory text
§ 275.82(b) and (c)
§ 41.82(b) and (c)

§ 41.85(a)
§ 275.86
§ 41.86

§ 41.85(a) (two times)
ATF
TTB

§ 41.85a(c)
§ 275.86
§ 41.86

§ 41.86(a)
§§ 275.85 or 275.85a
§§ 41.85 or 41.85a

§ 41.86(a) (two times)
ATF
TTB

§ 41.86(b) (six times)
ATF
TTB

§ 41.86(c) (three times)
ATF
TTB

§ 41.86(d) (four times)
ATF
TTB

§ 41.101(c)
§ 275.105
§ 41.105

§ 41.105
ATF
TTB

§ 41.106(a)(3)
275.30 through 275.35
§§ 41.30 through 41.35

§ 41.106(a)(11)
ATF
TTB

§ 41.106(b) (two times)
ATF
TTB

§ 41.109
regional director (compliance)
appropriate TTB officer

§ 41.109
§ 275.112
§ 41.112

§ 41.110(c)
275.30 through 275.35
§§ 41.30 through 41.35

§ 41.111(b)
ATF
TTB

§ 41.112 (two times)
ATF
TTB

§ 41.112
Chief, Puerto Rico Operations
appropriate TTB officer

§ 41.112
§ 275.114
§ 41.114

§ 41.112
Regional Director (compliance), Bureau of Alcohol, Tobacco and Firearms, Atlanta, GA
appropriate TTB officer

§ 41.113
§ 275.114
§ 41.114

§ 41.114(a)
§ 275.115
§ 41.115

§ 41.114(a)
§ 275.115a
§ 41.115a

§ 41.114(b)(2)
§ 275.115a
§ 41.115a

§ 41.114(c)
office of the Chief, Puerto Rico Operations
appropriate TTB officer

§ 41.114a(a)
§ 275.114
§ 41.114

§ 41.114a(a)
regional director (compliance)
appropriate TTB officer

§ 41.114a(a)
27 CFR 275.114
27 CFR 41.114

§ 41.114a(a)
§ 275.121
§ 41.121

§ 41.114a(b)
§ 275.114
§ 41.114

§ 41.114a(b)
§ 275.116
§ 41.116

§ 41.114a(b)
§ 275.121
§ 41.121

§ 41.114a(c)
regional director (compliance)
appropriate TTB officer

§ 41.115
§ 275.115a
§ 41.115a

§ 41.115
Chief, Puerto Rico Operations
appropriate TTB officer

§ 41.115a(a)(1)
§ 275.115
§ 41.115

§ 41.115a(b)(1)
the regional director (compliance), for each region in which taxes are paid
the appropriate TTB officer

§ 41.115a(b)(2)
§ 275.105
§ 41.105

§ 41.115a(b)(2)
§ 275.114
§ 41.114

§ 41.115a(b)(3)
§ 275.115
§ 41.115

§ 41.115a(b)(3)
regional director (compliance)
appropriate TTB officer

§ 41.115a(c)(1)
Chief, Puerto Rico Operations
appropriate TTB officer

§ 41.115a(e) (two times)
ATF
TTB

§ 41.116
regional director (compliance)
appropriate TTB officer

§ 41.121(b)
§ 275.111
§ 41.111

§ 41.121(b)
ATF-prescribed document
TTB-prescribed document

§ 41.122
§ 275.121
§ 41.121

§ 41.122
§ 275.123
§ 41.123

§ 41.123 (two times)
regional director (compliance)
appropriate TTB officer

§ 41.123
§ 275.121
§ 41.121

§ 41.124
§ 275.114a
§ 41.114a

§ 41.125 (three times)
regional director (compliance)
appropriate TTB officer

§ 41.125
§ 275.136
§ 41.136

§ 41.125
any ATF officer
the appropriate TTB officer

§ 41.126 (four times)
regional director (compliance)
appropriate TTB officer

§ 41.126
§ 275.127
§ 41.127

§ 41.127 (three times)
regional director (compliance)
appropriate TTB officer

§ 41.127
§ 275.128
§ 41.128

§ 41.128
§ 275.127
§ 41.127

§ 41.129
§ 275.120
§ 41.120

§ 41.129 (three times)
regional director (compliance)
appropriate TTB officer

§ 41.161
satisfaction of the regional director (compliance)
satisfaction of the appropriate TTB officer

§ 41.161
filed with the regional director (compliance) for the region in which the tax or liability was assessed
filed with the appropriate TTB officer

§ 41.163
satisfactory to the regional director (compliance)
satisfactory to the appropriate TTB officer

§ 41.163
§ 275.165
§ 41.165

§ 41.163
§§ 275.170 and 275.171 or §§ 275.172 and 275.173
§§ 41.170 and 41.171 or §§ 41.172 and 41.173

§ 41.163
regional director (compliance) for the region in which the tax was paid, or, where the tax was paid in more than one region, with the regional director (compliance) for any one of the regions in which the tax was paid
appropriate TTB officer

§ 41.165
§ 275.163
§ 41.163

§ 41.165
regional director (compliance)
appropriate TTB officer

§ 41.170, section heading
ATF
TTB

§ 41.170(a)
§ 275.163
§ 41.163

§ 41.170(a)
ATF
TTB

§ 41.170(a)
regional director (compliance) for the region in which the tobacco products and cigarette papers and tubes are assembled
appropriate TTB officer

§ 41.170(b)
§ 275.22
§ 41.22

§ 41.170(b) (two times)
ATF
TTB

§ 41.171, section heading
regional director (compliance)
appropriate TTB officer

§ 41.171
regional director (compliance) may assign an ATF officer to
appropriate TTB officer may

§ 41.171
regional director (compliance) may authorize
appropriate TTB officer may authorize

§ 41.172(a)
§ 275.163
§ 41.163

§ 41.172(a)
regional director (compliance) for the region in which the tobacco products and cigarette papers and tubes are assembled
appropriate TTB officer

§ 41.172(b)
§ 275.22
§ 41.22

§ 41.172(b) (two times)
ATF
TTB

§ 41.173, section heading
regional director (compliance)
appropriate TTB officer

§ 41.173
regional director (compliance) may assign an ATF officer to
appropriate TTB to officer may

§ 41.173
regional director (compliance) may authorize
appropriate TTB officer may authorize

§ 41.174
an ATF officer
the appropriate TTB officer

§ 41.174
The ATF officer
The appropriate TTB officer

§ 41.181(a)
§ 275.39
§ 41.39

§ 41.181(c)
§ 275.81
§ 41.81

§ 41.181(d)
ATF
TTB

§ 41.182
§ 275.181
§ 41.181

§ 41.182
regional director (compliance)
appropriate TTB officer

§ 41.182
any ATF officer
the appropriate TTB officer

§ 41.182
§ 275.22
§ 41.22

§ 41.190
§ 275.50
§ 41.50

§ 41.191
§ 275.192
§ 41.192

§ 41.191
§ 275.11
§ 41.11

§ 41.191
ATF
TTB

§ 41.192(b) (two times)
ATF
TTB

§ 41.193
§ 275.191
§ 41.191

§ 41.193
ATF
TTB

§ 41.194
§ 275.191
§ 41.191

§ 41.194
ATF
TTB

§ 41.195
§ 275.191
§ 41.191

§ 41.196 (three times)
ATF
TTB

§ 41.196
§ 275.194
§ 41.194

§ 41.197 (three times)
ATF
TTB

§ 41.198
ATF
TTB

§ 41.199 (three times)
ATF
TTB

§ 41.200 (two times)
ATF
TTB

§ 41.201(a)
ATF
TTB

§ 41.201(b)
§ 275.192
§ 41.192

§ 41.202 (two times)
ATF
TTB

§ 41.203
ATF
TTB

§ 41.206(a)
ATF
TTB

§ 41.206(d)
§ 275.224
§ 41.224

§ 41.206(d)
§ 275.226
§ 41.226

§ 41.207 (two times)
ATF
TTB

§ 41.208(a) (two times)
ATF
TTB

§ 41.208(b)
ATF
TTB

§ 41.220
ATF
TTB

§ 41.221
ATF
TTB

§ 41.221
§ 275.195
§ 41.195

§ 41.222
ATF
TTB

§ 41.223
ATF
TTB

§ 41.224
ATF
TTB

§ 41.224
§ 275.205
§ 41.205

§ 41.224
§ 275.206
§ 41.206

§ 41.225 (two times)
ATF
TTB

§ 41.225
§ 275.226
§ 41.226

§ 41.225
§ 275.196
§ 41.196

§ 41.226
ATF
TTB

§ 41.226
§ 275.206
§ 41.206

§ 41.227
ATF
TTB

§ 41.228
ATF
TTB

Signed: July 6, 2004.
Arthur J. Libertucci,
Administrator.

Approved: August 2, 2004.
Timothy E. Skud,
Deputy Assistant Secretary (Tax, Trade, and Tariff Policy).

[FR Doc. 04-19418 Filed 8-25-04; 8:45 am]
BILLING CODE 4810-31-P

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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/fr%3A04-19418. Public record. Not legal advice.