,,ii #aac? ,,congress #a/ ,session ,s4 #hbf ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,april #be1 #bjac ,mr4 ,reid 7= ,mr4 ,laut5b]g 7= himself1 ,mr4 ,blum5?al1 ,mr4 ,h>k91 & ,mr4 ,durb977 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to re=m & en=ce taxation ( tobacco products4 #a4 ,%ort title & table ( cont5ts 7a7 ,%ort title ,?is ,act may be cit$ z ! ,tobacco ,tax & ,en=cem5t ,re=m ,act4 7b7 ,table ( cont5ts ,! table ( cont5ts ( ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title & table ( cont5ts4 ,,title ,i--,tobacco ,tax ,increase & ,p>ity ,sec4 #aja4 ,tobacco tax increase & p>ity4 ,,title ,,ii--,am5dm5ts to ,int]nal ,rev5ue ,code ( #aihf ,sec4 #bja4 ,am5dm5t ( #aihf code4 ,sec4 #bjb4 ,ma*9es us$ to manufacture or package tobacco products or process$ tobacco4 ,sec4 #bjc4 ,improv$ m>k+ & label+4 ,sec4 #bjd4 ,:olesal]s & manufactur]s1 import]s1 & sell]s ( tobacco production ma*9es requir$ to h p]mit4 ,sec4 #bje4 ,conditions ( p]mit4 ,sec4 #bjf4 ,records to be ma9ta9$4 ,sec4 #bjg4 ,reports4 ,sec4 #bjh4 ,fraudul5t (f5ses4 ,sec4 #bji4 ,p5alties4 ,sec4 #baj4 ,coord9ation ) o!r gov]nm5t (ficials4 ,sec4 #baa4 ,def9itions4 ,sec4 #bab4 ,con=m+ am5dm5ts4 ,sec4 #bac4 ,effective date4 ,,title ,,iii--,import ,fraud ,sec4 #cja4 ,maximum p5alty = importation ( tobacco products & cig>ette pap]s & tubes by fraudul5t means4 ,,title ,,iv--,exclusions reg>d+ ,indian ,tribes & ,tribal matt]s ,sec4 #dja4 ,exclusions reg>d+ ,indian ,tribes & ,tribal matt]s4 ,i ,tobacco ,tax ,increase & ,p>ity #aja4 ,tobacco tax increase & p>ity 7a7 ,increase 9 excise tax on small cig>s & cig>ettes 7#a7 ,small cig>s ,section #egja7;a77#a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ #ej4cc & ins]t+ #ig4ee4 7#b7 ,cig>ettes ,section #egja7;b7 ( su* ,code is am5d$-- 7,a7 by /rik+ #ej4cc 9 p>agraph 7#a7 & ins]t+ #ig4ee1 & 7,b7 by /rik+ #aje4fi 9 p>agraph 7#b7 & ins]t+ #bjd4ji4 7b7 ,tax p>ity = pipe tobacco & roll-,y\r-,own tobacco 7#a7 ,pipe tobacco ,section #egja7;f7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ #b4hcaa c5ts & ins]t+ #di4ee4 7#b7 ,roll-y\r-own tobacco ,section #egja7;g7 ( su* ,code is am5d$ by /rik+ #bd4gh & ins]t+ #di4ee4 7c7 ,cl>ification ( def9ition ( small cig>s ,p>agraphs 7#a7 & 7#b7 ( section #egja7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf are ea* am5d$ by /rik+ ?ree p\nds p] ?\s& & ins]t+ f\r & "o-half p\nds p] ?\s&4 7d7 ,cl>ification ( def9ition ( cig>ette ,p>agraph 7#b7 ( section #egjb7;b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ be=e ! f9al p]iod ! foll[+3 1 :i* includes any roll = smok+ conta9+ tobacco t weighs no m ?an f\r & a half p\nds p] ?\s&1 unless x is wrapp$ 9 :ole tobacco leaf & does n h a cellulose acetate or o!r cig>ette-/yle filt]4 7e7 ,tax p>ity = smokeless tobacco 7#a7 ,9 g5]al ,section #egja7;e7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7,a7 9 p>agraph 7#a71 by /rik+ #a4ea & ins]t+ #be4ia2 7,b7 9 p>agraph 7#b71 by /rik+ #ej4cc c5ts & ins]t+ #aj4cg2 & 7,c7 by add+ at ! end ! foll[+3 7#c7 ,smokeless tobacco sold 9 discrete s+le-use units ,on discrete s+le-use units1 #ig4ee p] ea* #a1jjj s+le-use units4 4 7#b7 ,discrete s+le-use unit ,section #egjb7m7 ( su* ,code is am5d$-- 7,a7 9 p>agraph 7#a71 by /rik+ or *ew+ tobacco & ins]t+ *ew+ tobacco1 discrete s+le-use unit2 7,b7 9 p>agraphs 7#b7 & 7#c71 by ins]t+ t is n a discrete s+le-use unit be=e ! p]iod 9 ea* su* p>agraph2 & 7,c7 by add+ at ! end ! foll[+3 7#d7 ,discrete s+le-use unit ,! t]m discrete s+le-use unit means any product conta9+ tobacco t-- 7,a7 is int5d$ or expect$ to be consum$ )\t be+ combu/$2 & 7,b7 is 9 ! =m ( a loz5ge1 tablet1 pill1 p\*1 dissolvable /rip1 or o!r discrete s+le-use or s+le-dose unit4 4 7#c7 ,o!r tobacco products ,section #egja ( su* ,code is am5d$ by add+ at ! end ! foll[+ new subsection3 7i7 ,o!r tobacco products ,any product n o!rwise describ$ "u ?is section t has be5 det]m9$ to be a tobacco product by ! ,food & ,drug ,adm9i/ration ?r\gh its au?orities "u ! ,family ,smok+ ,prev5tion & ,control ,act %all be tax$ at a level ( tax equival5t to ! tax rate = cig>ettes on an e/imat$ p] use basis z det]m9$ by ! ,secret>y4 4 7f7 ,cl>ify+ o!r tobacco tax def9itions 7#a7 ,tobacco product def9ition ,section #egjb7;c7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ be=e ! p]iod ! foll[+3 1 & any o!r product conta9+ tobacco t is int5d$ or expect$ to be consum$4 7#b7 ,cig>ette tube def9ition ,section #egjb7;f7 ( su* ,code is am5d$ by ins]t+ be=e ! p]iod or cig>s4 7#c7 ,import] def9ition ,section #egjb7k7 ( su* ,code is am5d$ by ins]t+ or any o!r tobacco product aft] cig>s or cig>ettes4 7#d7 ,pipe tobacco def9ition ,section #egjb7n7 ( su* ,code is am5d$-- 7,a7 by /rik+ ,! t]m & ins]t+ ! foll[+3 7#a7 ,9 g5]al ,! t]m 2 & 7,b7 by add+ at ! end ! foll[+3 7#b7 ,roll-y\r-own tobacco ,any tobacco t meets ! def9ition "u bo? ?is subsection & section #egjb7o7 %all be treat$ z roll-y\r-own tobacco "u section #egjb7o74 7#c7 ,exception ,p>agraph 7#b7 %all n apply to a product t1 z ( ,janu>y #a1 #bjji1 0 ei!r comm]cially m>ket$ 9 ! ,unit$ ,/ates 9 packag+ t bore1 pursuant to "p #dj or #da ( title #bg1 ,code ( ,f$]al ,regulations1 a designation z pipe tobacco or ,tax ,class ,l1 or is sub/antially equival5t to su* product1 provid$ t su* product is widely us$ z pipe tobacco4 4 7g7 ,inflation adju/m5t ,section #egja ( ! ,int]nal ,rev5ue ,code ( #aihf1 z am5d$ by subsection 7f77#c71 is am5d$ by add+ at ! end ! foll[+ new subsection3 7j7 ,inflation adju/m5t ,9 ! case ( any cal5d> ye> aft] #bjac1 ea* am\nt set =? 9 ?is section %all be increas$ by an am\nt equal to-- 7#a7 su* am\nt1 multipli$ by 7#b7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = su* cal5d> ye> by sub/itut+ cal5d> ye> #bjab = cal5d> ye> #aiib 9 subp>agraph 7,b7 !re(4 4 7h7 ,floor ,/ocks ,taxes 7#a7 ,imposition ( tax ,on tobacco products manufactur$ 9 or import$ into ! ,unit$ ,/ates :i* are remov$ be=e any tax increase date & held on su* date = sale by any p]son1 !re is h]eby impos$ a tax 9 an am\nt equal to ! excess (-- 7,a7 ! tax :i* w\ld be impos$ "u section #egja ( ! ,int]nal ,rev5ue ,code ( #aihf on ! article if ! article _h be5 remov$ on su* date1 ov] 7,b7 ! prior tax 7if any7 impos$ "u section #egja ( su* ,code on su* article4 7#b7 ,cr$it aga9/ tax ,ea* p]son %all be all[$ z a cr$it aga9/ ! taxes impos$ by p>agraph 7#a7 an am\nt equal to #ejj4 ,su* cr$it %all n exce$ ! am\nt ( taxes impos$ by p>agraph 7#a7 on su* date = :i* su* p]son is liable4 7#c7 ,liability = tax & me?od ( paym5t 7,a7 ,liability = tax ,a p]son hold+ tobacco products on any tax increase date to :i* any tax impos$ by p>agraph 7#a7 applies %all be liable = su* tax4 7,b7 ,me?od ( paym5t ,! tax impos$ by p>agraph 7#a7 %all be paid 9 su* mann] z ! ,secret>y %all prescribe by regulations4 7,c7 ,"t = paym5t ,! tax impos$ by p>agraph 7#a7 %all be paid on or be=e ! date t is #abj days aft] ! effective date ( ! tax rate increase4 7#d7 ,articles 9 =eign trade zones ,not)/&+ ! ,act ( ,june #ah1 #aicd 7commonly kn[n z ! ,=eign ,trade ,zone ,act1 #dh ,/at4 #iih1 #ai ,u4,s4,c4 #ha;a et seq471 or any o!r provision ( law1 any article :i* is locat$ 9 a =eign trade zone on any tax increase date %all be subject to ! tax impos$ by p>agraph 7#a7 if-- 7,a7 int]nal rev5ue taxes h be5 det]m9$1 or cu/oms duties liquidat$1 ) respect to su* article be=e su* date pursuant to a reque/ made "u ! #a/ proviso ( section #c7;a7 ( su* ,act1 or 7,b7 su* article is held on su* date "u ! sup]vision ( an (fic] ( ! ,unit$ ,/ates ,cu/oms & ,bord] ,protection ( ! ,dep>tm5t ( ,homel& ,security pursuant to ! #b;d proviso ( su* section #c7;a74 7#e7 ,def9itions ,= purposes ( ?is subsection-- 7,a7 ,9 g5]al ,any t]m us$ 9 ?is subsection :i* is also us$ 9 section #egjb ( su* ,code %all h ! same mean+ z su* t]m has 9 su* section4 7,b7 ,tax increase date ,! t]m tax increase date means ! effective date ( any increase 9 any tobacco product excise tax rate pursuant to ! am5dm5ts made by ?is section 7o!r ?an subsection 7g7 !re(74 7,c7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ! ,treasury or ! ,secret>y's delegate4 7#f7 ,controll$ gr\ps ,rules simil> to ! rules ( section #ejfa7;e77#c7 ( su* ,code %all apply = purposes ( ?is subsection4 7#g7 ,o!r laws applicable ,all provisions ( law1 includ+ p5alties1 applicable ) respect to ! taxes impos$ by section #egja ( su* ,code %all1 ins(> z applicable & n inconsi/5t ) ! provisions ( ?is subsection1 apply to ! floor /ocks taxes impos$ by p>agraph 7#a71 to ! same ext5t z if su* taxes 7 impos$ by su* section #egja4 ,! ,secret>y may treat any p]son :o bore ! ultimate burd5 ( ! tax impos$ by p>agraph 7#a7 z ! p]son to :om a cr$it or refund "u su* provisions may be all[$ or made4 7i7 ,effective ,date ,! am5dm5ts made by ?is section %all apply to articles remov$ 7z def9$ 9 section #egjb7;j7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 aft] ,decemb] #ca1 #bjac4 ,,ii ,am5dm5ts to ,int]nal ,rev5ue ,code ( #aihf #bja4 ,am5dm5t ( #aihf code ,except z o!rwise expressly provid$1 :5ev] 9 ?is title an am5dm5t or repeal is express$ 9 t]ms ( an am5dm5t to1 or repeal (1 a section or o!r provision1 ! ref]5ce %all be consid]$ to be made to a section or o!r provision ( ! ,int]nal ,rev5ue ,code ( #aihf4 #bjb4 ,ma*9es us$ to manufacture or package tobacco products or process$ tobacco 7a7 ,9 g5]al ,section #egfb is am5d$-- 7#a7 by r$esignat+ subsection 7b7 z subsection 7c71 & 7#b7 by ins]t+ aft] subsection 7a7 ! foll[+ new subsection3 7b7 ,ma*9es us$ ,to manufacture or package tobacco products or process$ tobacco 7#a7 ,transf] ( manufactur+ ma*9es to lic5s$ p]sons ,any tobacco production ma*9e may be sold1 leas$1 import$1 export$1 deliv]$1 or o!rwise made available only to p]sons-- 7,a7 lawfully engag$ 9-- 7i7 ! sale1 lease1 importation1 exportation1 or deliv]y ( su* ma*9es1 7ii7 ! manufacture or packag+ ( tobacco products or process$ tobacco1 or 7iii7 ! application ( unique id5tification m>k+s onto tobacco product or process$ tobacco packages pursuant to section #egbc1 & 7,b7 t h all ,f$]al1 ,/ate1 local1 & ,indian tribal gov]nm5t p]mits1 regi/rations1 & lic5ses requir$ to engage 9 su* activities4 7#b7 ,transf] ( ma*9es to p]sons engag$ 9 illegal manufacture ( contrab& ,no tobacco production ma*9e %all kn[+ly be manufactur$ = or be 7directly or indirectly7 sold1 leas$1 import$1 export$1 deliv]$1 or o!rwise made available to any p]son engag$ 9 ! illegal manufacture1 di/ribution1 or sale ( c\nt]feit or contrab& tobacco products or process$ tobacco1 unique id5tification m>k+s1 or o!r tax-paym5t indicia4 7#c7 ,regi/ration ( ma*9es 7,a7 ,9 g5]al ,e p]son hav+ possession or cu/ody (1 or hav+ control ov]1 ! in/allation ( any tobacco production ma*9e %all regi/] su* ma*9e ) ! ,secret>y imm$iately on its be+ in/all$1 by subscrib+ & fil+ ) ! ,secret>y a /atem5t1 9 writ+1 sett+ =? ! p>ticul> place :]e su* ma*9e is in/all$1 ! k9d ( ma*9e & its capacity1 ! own] !re(1 ! own]'s place ( resid5ce1 & ! purpose = :i* ! ma*9e has be5 or is int5d$ to be us$4 7,b7 ,exception ,"u regulations prescrib$ by ! ,secret>y1 ?is p>agraph %all n apply to any tobacco production ma*9e n us$ or int5d$ to be us$-- 7i7 = ! manufacture or production ( cig>ette or cig>s1 or to manufacture any o!r tobacco product or process$ tobacco1 7ii7 to package any tobacco product or process$ tobacco1 or 7iii7 to apply unique id5tification m>k+s to any package4 7#d7 ,records 7,a7 ,9 g5]al ,any p]son sell+1 leas+1 import+1 export+1 deliv]+1 or o!rwise mak+ available a tobacco production ma*9e %all ma9ta9 & keep records1 z ! ,secret>y prescribes by regulation1 relat+ to any transf]s ( ! ma*9e1 includ+ ! "n1 address1 o!r contact in=mation1 & any p]mit1 regi/ration1 or lic5se numb] ( ! p]son receiv+ deliv]y ( ! ma*9e1 or to :om ! ma*9e is o!rwise transf]r$1 z ! case may be4 7,b7 #e-,ye> hold+ p]iod = records ,any record requir$ to be ma9ta9$ & kept "u subp>agraph 7,a7 %all be kept = ! #e-ye> p]iod beg9n+ on ! fir/ date su* record is requir$ to be s ma9ta9$ & kept4 7,c7 ,availability ( records ,su* records %all be available = inspection by any int]nal rev5ue (fic] dur+ bus9ess h\rs4 7,d7 ,safe h>bor ,an ord9>y comm]cial record or invoice %all satisfy ! requirem5ts ( ?is p>agraph if su* record or invoice conta9s all ( ! in=mation requir$ "u subp>agraph 7,a74 7#e7 ,violations 7,a7 ,9 g5]al ,:oev] kn[+ly violates p>agraph 7#a71 7#b71 or 7#c7 %all1 = ea* (f5se1 be f9$ n m ?an #aj1jjj or an am\nt equal to #c times ! fair m>ket value ( ! tobacco product ma*9e involv$ 7:i*ev] is great]71 or imprison$ n m ?an five ye>s1 or bo?4 7,b7 ,recordkeep+ ,:oev] kn[+ly violates p>agraph 7#d7 %all1 = ea* (f5se1 be f9$ n m ?an #aj1jjj4 4 7b7 ,tobacco production ma*9e ,section #egjb is am5d$ by add+ at ! end ! foll[+ new subsection3 7q7 ,tobacco production ma*9e ,! t]m tobacco production ma*9e means any ma*9e 7or compon5t integral to ! op]ation ( su* a ma*9e7 us$ to manufacture or package tobacco products or process$ tobacco or to apply unique id5tification m>k+s or o!r tax-paym5t indicia to packages ( tobacco products or process$ tobacco4 ,su* t]m includes any ma*9e us$ to produce tobacco products = comp5sation1 lease1 or hire1 or o!rwise us$ 9 a comm]cial sett+4 4 7c7 ,con=m+ am5dm5t ,subsection 7c7 ( section #egfb 7z s r$esignat$7 is am5d$ by /rik+ subsection 7a7 & ins]t+ subsections 7a7 & 7b74 7d7 ,effective date ,! am5dm5t made by ?is section %all apply to transf]s m ?an #f mon?s aft] ! date ( ! enactm5t ( ?is ,act4 #bjc4 ,improv$ m>k+ & label+ 7a7 ,9 g5]al ,subsection 7b7 ( section #egbc is am5d$ to read z foll[s3 7b7 ,m>ks1 labels1 & notices 7#a7 ,9 g5]al ,subject to p>agraphs 7#b71 7#c71 & 7#d71 e package ( tobacco products1 process$ tobacco1 or cig>ette pap]s or tubes %all1 be=e removal1 be> ! m>ks1 labels1 & notices t ! ,secret>y by regulation prescribes4 7#b7 ,m>k+ requirem5ts = dome/ic m>ket 7,a7 ,9 g5]al ,ea* p]son :o is a manufactur] or import] ( tobacco products or process$ tobacco %all 79 accordance ) regulations prescrib$ by ! ,secret>y7 ensure t1 be=e any product int5d$ = sale or di/ribution )9 ! ,unit$ ,/ates is remov$1 a unique id5tification m>k+ is affix$ to or =ms "p ( ea* package ( tobacco product or process$ tobacco manufactur$ or import$ by su* p]son = sale or di/ribution4 7,b7 ,m>k+s on individual packages ,any m>k+s requir$ to be plac$ on a tobacco product or process$ tobacco package by ?is subsection %all be plac$ on ! inn]mo/ seal$ conta9] visible f ! outside ( ! individual package4 ,= any tobacco product or process$ tobacco package t conta9s multiple small] packages ( tobacco products or process$ tobacco1 any m>k+s requir$ to be s plac$ on tobacco product or process$ tobacco packages %all be plac$ on all ! individual tobacco product or process$ tobacco packages4 7,c7 ,m>k+s on aggregate pack+ modes ,to facilitate effici5t track+ & trac+ ( tobacco products or process$ tobacco ?r\gh ! di/ribution sy/em1 all manufactur]s or import]s ( tobacco products or process$ tobacco %all1 9 addition to su* unique id5tification m>k+1 also1 9 accordance ) regulations prescrib$ by ! ,secret>y1 ensure t unique id5tification m>k+s are affix$ to or =m "p ( aggregate pack+ modes 7su* z c>tons1 cases1 & ma/] cases = cig>ettes74 ,! ,secret>y %all det]m9e ! size1 location1 & me?ods = su* m>k+s4 ,! ,secret>y %all e/abli% regulations requir+ t all p]sons )9 ! di/ribution *a91 up to b n includ+ ! ultimate retail]1 utilize ! unique id5tification m>k+s on aggregate pack+ modes to facilitate ! track+ & trac+ ( tobacco products or process$ tobacco ?r\gh ! di/ribution sy/em4 7#c7 ,m>k+ requirem5ts = exports ,a unique id5tification m>k+ %all be affix$ to or =m "p ( ea* package ( tobacco product or process$ tobacco t is export$1 or sold = export1 t di/+ui%es x f ^? products or process$ tobacco int5d$ = sale or di/ribution )9 ! ,unit$ ,/ates4 ,! ,secret>y %all by regulation prescribe ! size1 location1 & o!r *>act]i/ics ( su* m>k+1 & x may conta9 a s]ial numb] t is assign$ to ! c\ntry ( export1 except t no su* s]ial numb] %all be requir$ on tobacco products or process$ tobacco sold at retail to consum]s by duty free /ores = consumption beyond ! jurisdiction ( ! int]nal rev5ue laws ( ! ,unit$ ,/ates4 ,su* tobacco products or process$ tobacco %all in/ead be> m>k+s indicat+ ! tobacco product or process$ tobacco is only = duty-free sale to consum]s1 z prescrib$ ?r\gh regulation by ! ,secret>y1 be=e ! product or process$ tobacco is remov$4 7#d7 ,au?orization ( f$]al unique id5tification m>k+ ,n lat] ?an #c ye>s aft] ! date ( ! enactm5t ( ! ,tobacco ,tax & ,en=cem5t ,re=m ,act1 ! ,secret>y %all by regulation require ! use ( a unique id5tification m>k+ on all products subject to tax "u ?is *apt]4 4 7b7 ,unique id5tification m>k+ ,section #egbc is am5d$ by add+ at ! end ! foll[+ new subsection3 7f7 ,unique id5tification m>k+ 7#a7 ,9 g5]al ,no tobacco product or process$ tobacco may be sold1 (f]$ = sale1 di/ribut$1 mail$1 or o!rwise deliv]$ = f9al sale to any consum] 9 ! ,unit$ ,/ates unless ! unique id5tification m>k+ t meets ! requirem5ts ( ?is section 7& any regulations prescrib$ !reund]7 is affix$ to or =ms "p ( ! package 9 :i* x is conta9$4 7#b7 ,sy/em specifications 7,a7 ,! ,secret>y %all design su* sy/em to coord9ate & avoid int]f]5ce ) ,/ate1 local1 & ,indian tribal tax /amps & m>k+s1 facilitate collection ( ! tax impos$ by ?is *apt]1 imp$e contrab& tobacco traffick+1 m9imize c\nt]feit m>k+1 all[ = m effective track+ & trac+ ( tobacco products & process$ tobacco1 facilitate ! en=cem5t ( relat$ ,f$]al laws1 & utilize su* available te*nology z may promote ! purposes ( ?is *apt]4 7,b7 ,! ,secret>y %all prescribe ! me?od & mann] 9 :i* su* unique id5tification m>k+s are to be di/ribut$1 pur*as$1 & appli$ to or made "p ( tobacco product & process$ tobacco packages1 & may provide = ! cancellation ( su* m>k+s4 7,c7 ,! unique id5tification m>k+ mu/ provide 7?r\gh ! m>k+ or record associat$ ) ! m>k+7 su* in=mation z ! ,secret>y by regulation prescribes1 includ+3 7i7 ,a unique s]ial numb] or track+ code = ea* tobacco product or process$ tobacco package or aggregate package4 7ii7 ,! "n & address ( ! p]son pur*as+ ! m>k+ 7&1 if diff]5t1 ( ! p]son ensur+ ! m>k+ is affix$ to or made "p ( ! package74 7iii7 ,! "n & address ( ! fir/ unrelat$ p]son pur*as+ or o!rwise receiv+ ! tobacco product or process$ tobacco f ! p]son :o ensures ! m>k+ is affix$ to or made "p ( ! package & ! date ( su* pur*ase or receipt4 7,d7 ,! in=mation describ$ 9 subp>agraph 7,c7 may be requir$ to1 to ! ext5t practicable-- 7i7 be cryptographically encrypt$1 & 7ii7 7,i7 be readable by a portable scann+ device 7or simil> device7 to be utiliz$ by regulatory & law en=cem5t (ficials at ! "t & place ( inspection1 or 7,,ii7 be o!rwise accessible remotely at su* "t & place4 7#c7 ,unrelat$ p]son ,= purposes ( ?is subsection1 ! t]m unrelat$ p]son means a p]son o!r ?an a relat$ p]son )9 ! mean+ ( section #bfg7;b7 or #gjg7;b77#a74 4 7c7 ,def9itions ,section #egbc1 z am5d$ by subsection 7b71 is am5d$ by add+ at ! end ! foll[+ new subsections3 7g7 ,package def9$ ,= purposes ( ?is section1 ! t]m package means a pack1 box1 c>ton1 or conta9] ( any k9d or1 if no o!r conta9]1 any wrapp+ 7includ+ cellophane71 9 :i* a tobacco product or process$ tobacco is sold1 (f]$ = sale1 di/ribut$1 or o!rwise deliv]$ = f9al sale to any consum]4 7h7 ,unique id5tification m>k+ def9$ ,= purposes ( ?is section1 ! t]m unique id5tification m>k+ means a device 9 su* design & d5om9ation z ! ,secret>y au?orizes by regulation t is affix$ to or made "p ( a package ( a tobacco product or process$ tobacco4 ,su* m>k+s %all conta9 ov]t security features = public au!ntication & cov]t security features emb$d+ a unique1 secure1 encrypt$ id5tifi] onto ! m>k+1 enabl+ law en=cem5t au!ntication1 production control1 & track+ & trac+ ( ! product or process$ tobacco be>+ ! m>k+4 4 7d7 ,regulations ,! ,secret>y ( ! ,treasury %all consult ) ! ,secret>y ( ,heal? & ,human ,s]vices z may be appropriate to c>ry out ! purposes ( subsection 7f71 & p>agraphs 7#b71 7#c71 & 7#d7 ( subsection 7b71 ( section #egbc ( ! ,int]nal ,rev5ue ,code ( #aihf 7z add$ by ?is section74 #bjd4 ,:olesal]s & manufactur]s1 import]s1 & sell]s ( tobacco production ma*9es requir$ to h p]mit 7a7 ,:olesal]s ,section #egab is am5d$ by ins]t+ 1 z a :olesal]1 aft] or process$ tobacco4 7b7 ,manufactur]s1 import]s1 & sell]s ( tobacco production ma*9es ,section #egab is am5d$ by /rik+ or z an export w>eh\se proprietor & ins]t+ 1 z an export w>eh\se proprietor1 or z a manufactur]1 sell]1 or import] ( tobacco production ma*9es4 #bje4 ,conditions ( p]mit 7a7 ,issuance ,subsection 7a7 ( section #egac is am5d$ to read z foll[s3 7a7 ,issuance 7#a7 ,9 g5]al ,a p]son %all n engage 9 bus9ess z a manufactur] or import] ( tobacco products or process$ tobacco1 z a :olesal]1 z an export w>eh\se proprietor1 or z a manufactur]1 sell]1 lessor1 or import] ( tobacco production ma*9es )\t a p]mit to engage 9 su* bus9ess4 ,su* p]mit1 condition$ ^u compliance ) ?is *apt] & regulations issu$ !reund]1 %all be issu$ 9 su* =m & 9 su* mann] z ! ,secret>y %all by regulation prescribe1 to e p]son prop]ly qualifi$ "u sections #egaa & #egab4 ,any entity grant$ su* a p]mit is n eligible to provide any s]vices ! ,secret>y may elect to procure to facilitate ! purposes ( section #egbc4 ,p]mit hold]s %all automatically c\nt output & regi/]1 record1 & transmit ! quantities measur$1 9 ! =m1 conditions1 & "t limits e/abli%$ by ! ,secret>y4 ,a new p]mit may be requir$ at su* o!r "t z ! ,secret>y %all by regulation prescribe4 7#b7 ,conditions ,! ,secret>y %all n issue a p]mit "u ?is section unless-- 7,a7 ! applicant is 9 compliance ) ! requirem5ts (-- 7i7 ?is *apt]1 7ii7 *apt] #aad ( title #ah1 ,unit$ ,/ates ,code1 7iii7 ! ,act ( ,octob] #ai1 #aidi 7#ae ,u4,s4,c4 #cge et seq42 commonly ref]r$ to z ! ,j5k9s ,act71 7iv7 ! ,fair & ,equitable ,tobacco ,re=m ,act ( #bjjd1 & any am5dm5ts made !reby1 7v7 ! ,family ,smok+ ,prev5tion & ,tobacco ,control ,act1 & any am5dm5ts made !reby1 7vi7 ! ,prev5t ,all ,cig>ette ,traffick+ ,act ( #bjji1 & any am5dm5ts made !reby1 & 7vii7 any relat$ regulations !reund]1 z 9 effect on ! date ( ! issuance ( ! p]mit1 7,b7 ! applicant c]tifies t ! applicant is 9 compliance ) all o!r ,f$]al1 ,/ate1 local1 & ,indian tribal laws relat+ to ! taxation1 manufacture1 importation1 exportation1 di/ribution1 m>ket+1 sale1 or transportation ( tobacco products1 process$ tobacco1 or tobacco production ma*9es1 z 9 effect on ! date ( ! issuance ( ! p]mit1 & 7,c7 ! applicant id5tifies 9 ! application any violation ( a law describ$ 9 subp>agraph 7,a7 or 7,b7 by ! applicant result+ 9 a p5alty "u any su* law dur+ ! #e-ye> p]iod end+ on ! date ( ! application4 4 7b7 ,susp5sion or revocation ,subp>agraph 7,a7 ( section #egac7;b77#a7 is am5d$ by ins]t+ or any o!r law describ$ 9 subp>agraph 7,a7 or 7,b7 ( subsection 7a77#b7 aft] ?is *apt]4 #bjf4 ,records to be ma9ta9$ 7a7 ,9 g5]al ,section #egda is am5d$-- 7#a7 by ins]t+ 7a7 ,9 g5]al4-- be=e ,e manufactur]1 7#b7 by ins]t+ e :olesal]1 aft] e import]11 7#c7 by /rik+ su* records & ins]t+ records conc]n+ ! *a9 ( cu/ody ( ! tobacco products & process$ tobacco 7includ+ ! =eign c\ntry ( f9al de/9ation = packages m>k$ = export7 & ! s]ial numb]s1 m>ks1 labels1 & notices requir$ "u section #egbc1 & su* o!r records1 & 7#d7 by add+ at ! end ! foll[+ new subsections3 7b7 ,retail]s ,retail]s %all ma9ta9 records ( receipt1 & any non-retail sale or deliv]y1 ( tobacco products & process$ tobacco4 ,su* records %all be available to ! ,secret>y = inspection & audit4 ,an ord9>y comm]cial record or invoice %all satisfy ! requirem5ts ( ?is subsection if su* record %[s ! date ( receipt1 f :om tobacco products or process$ tobacco 7 receiv$1 & ! quantity ( tobacco products or process$ tobacco receiv$ 7or1 9 ! case ( non-retail sale or deliv]y1 ! date ( sale or deliv]y1 to :om ! tobacco products or process$ tobacco 7 sold or deliv]$1 & ! quantity ( ! tobacco products or process$ tobacco sold or deliv]$74 ,to ! ext5t ! ,secret>y det]m9es t ! records ma9ta9$ by retail entities lic5s$ pursuant to section #eee7;b7 ( ! ,t>iff ,act ( #aicj 7#ai ,u4,s4,c4 #aeee7;b77 satisfy ! recordkeep+ requirem5ts ( ?is section1 no additional records %all be requir$ = su* entities "u ?is section4 ,! prec$+ provisions ( ?is subsection %all n be con/ru$ to limit or preclude o!r recordkeep+ requirem5ts impos$ on any retail]4 7c7 ,records conc]n+ m>ks & *a9 ( cu/ody ,records conc]n+ ! *a9 ( cu/ody & ! m>ks1 labels1 & notices requir$ "u section #egbc %all be available = inspection by any int]nal rev5ue (fic] dur+ bus9ess h\rs4 4 7b7 ,consultation ) ,heal? & ,human ,s]vices ,! ,secret>y ( ! ,treasury %all consult ) ! ,secret>y ( ,heal? & ,human ,s]vices z may be appropriate to c>ry out ! purposes ( section #egda ( ! ,int]nal ,rev5ue ,code ( #aihf4 #bjg4 ,reports ,section #egbb is am5d$-- 7#a7 by ins]t+ 7a7 ,9 g5]al4-- be=e ,e manufactur]1 & 7#b7 by add+ at ! end ! foll[+ new subsection3 7b7 ,reports by export w>eh\se proprietors ,prior to exportation ( tobacco products or process$ tobacco f ! ,unit$ ,/ates1 ! export w>eh\se proprietor %all submit a report 79 su* mann] & =m z ! ,secret>y may by regulation prescribe7 to enable ! ,secret>y to id5tify ! %ipm5t & assure t x rea*es its int5d$ de/9ation4 4 #bjh4 ,fraudul5t (f5ses 7a7 ,9 g5]al ,subsection 7a7 ( section #egfb is am5d$-- 7#a7 by /rik+ p>agraph 7#a7 & r$esignat+ p>agraphs 7#b7 ?r\gh 7#f7 z p>agraphs 7#a7 ?r\gh 7#e71 respectively1 & 7#b7 by /rik+ n m ?an #aj1jjj & ins]t+ n m ?an #aj1jjj or an am\nt equal to #c times ! am\nt ( ! tax impos$ "u ?is *apt] on ! tobacco product involv$ 7:i*ev] is great]74 7b7 ,(f5ses relat+ to di/ribution ( tobacco products1 etc 7#a7 ,9 g5]al ,section #egfb 7z am5d$ by section #bjb ( ?is ,act7 is am5d$-- 7,a7 by r$esignat+ subsection 7c7 z subsection 7d71 & 7,b7 by ins]t+ aft] subsection 7b7 ! foll[+ new subsection3 7c7 ,(f5ses relat+ to di/ribution ( tobacco products1 etc ,x %all be unlawful-- 7#a7 = any p]son to engage 9 bus9ess z a manufactur] or import] ( tobacco products1 process$ tobacco1 or cig>ette pap]s & tubes1 z a :olesal]1 or an export w>eh\se proprietor1 or z a manufactur]1 sell]1 or import] ( tobacco production ma*9es )\t fil+ ! bond & obta9+ ! p]mit :]e requir$ by ?is *apt] or regulations !reund]1 7#b7 = a manufactur] or import] ( tobacco products1 or :olesal] to kn[+ly %ip1 transport1 deliv]1 or receive any tobacco products f or to any p]son o!r ?an a p]son :o has obta9$ ! p]mit requir$ by ?is *apt]1 a retail]1 or a p]son h&l+ su* products solely = purposes ( %ipm5t or deliv]y2 except t an import] :o has obta9$ ! p]mit requir$ by ?is *apt] may receive1 f a =eign manufactur] or a =eign di/ributor1 =eign tobacco products t h n previ\sly ent]$ ! ,unit$ ,/ates1 7#c7 = a manufactur] or import] ( process$ tobacco or a :olesal] to kn[+ly %ip1 transport1 deliv]1 or receive any tobacco products or process$ tobacco f or to any p]son o!r ?an a p]son :o has obta9$ ! p]mit requir$ by ?is *apt]1 7#d7 = a manufactur] or import] ( process$ tobacco to kn[+ly %ip1 transport1 sell1 or deliv] process$ tobacco to any p]son o!r ?an a manufactur] ( process$ tobacco1 a manufactur] ( tobacco products1 or an export w>eh\se proprietor1 7#e7 = any p]son 7o!r ?an ! orig9al manufactur] ( su* tobacco products or process$ tobacco or an export w>eh\se proprietor au?oriz$ to receive any tobacco products or process$ tobacco t h previ\sly be5 export$ & return$ to ! ,unit$ ,/ates7 to kn[+ly receive any tobacco products or process$ tobacco t h previ\sly be5 export$ & return$ to ! ,unit$ ,/ates1 7#f7 = any export w>eh\se proprietor to kn[+ly %ip1 transport1 sell1 or deliv] = sale any tobacco products or process$ tobacco to any p]son o!r ?an ! orig9al manufactur] ( su* tobacco products or process$ tobacco1 ano!r export w>eh\se proprietor1 a duty free /ore1 or a =eign pur*as]1 7#g7 = any p]son 7o!r ?an a manufactur]1 :olesal]1 or an export w>eh\se proprietor p]mitt$ "u ?is *apt]7 to kn[+ly %ip1 transport1 receive1 or possess1 = purposes ( resale1 any tobacco product or process$ tobacco n 9 packages m>k$ pursuant to regulations issu$ "u section #egbc1 o!r ?an = direct return to a manufactur] = repack+ or = re-exportation or to an export w>eh\se proprietor = re-exportation1 7#h7 = any manufactur]1 import]1 export w>eh\se proprietor1 or :olesal] p]mitt$ "u ?is *apt] to make any false entry 91 to fail to make an entry 91 or to kn[+ly fail to ma9ta9 prop]ly any record or report requir$ by ?is *apt] or ! regulations promulgat$ !reund] ) ! int5t to defraud ! ,unit$ ,/ates1 7#i7 = any p]son1 ) ! int5t to defraud ! ,unit$ ,/ates1 to alt]1 mutilate1 de/roy1 oblit]ate1 or remove any m>k or label requir$ "u ?is *apt] ^u a tobacco product or process$ tobacco held = sale1 or to create1 possess1 or apply on any tobacco product or process$ tobacco or its packag+ any c\nt]feit v]sions ( any su* m>ks or labels1 & 7#aj7 = any p]son to sell at retail m ?an #c1jjj cig>ettes 9 any s+le transaction 7or s]ies ( relat$ transactions71 or1 9 ! case ( o!r tobacco products1 an equival5t quantity z det]m9$ by regulation4 ,any p]son violat+ any ( ! provisions ( ?is subsection %all1 ^u conviction1 be f9$ z provid$ 9 section #cega ( title #ah1 ,unit$ ,/ates ,code1 or imprison$ = n m ?an #e ye>s1 or bo?4 4 7#b7 ,con=m+ am5dm5t ,section #egfb7;d7 7z s r$esignat$7 is am5d$ by /rik+ & 7b7 ins]t+ 1 7b71 & 7c74 7c7 ,o!r (f5ses ,subsection 7d7 ( section #egfb 7z s r$esignat$7 is am5d$ by /rik+ n m ?an #a1jjj & ins]t+ n m ?an #b1ejj or an am\nt equal to ! tax impos$ "u ?is *apt] on ! tobacco product or process$ tobacco involv$ 7:i*ev] is great]74 #bji4 ,p5alties 7a7 ,9 g5]al 7#a7 ,subsection 7a7 ( section #egfa is am5d$-- 7,a7 by /rik+ willfully & ins]t+ kn[+ly1 & 7,b7 by /rik+ #a1jjj & ins]t+ #aj1jjj4 7#b7 ,subsection 7b7 ( section #egfa is am5d$ by /rik+ #e p]c5t & ins]t+ #aj p]c5t4 7b7 ,p5alty am\nts adju/$ = inflation ,section #egfa is am5d$ by r$esignat+ subsection 7f7 z subsection 7g7 & ins]t+ aft] subsection 7e7 ! foll[+ new subsection3 7f7 ,inflation adju/m5t 7#a7 ,9 g5]al ,9 ! case ( a cal5d> ye> beg9n+ aft] #bjac1 ! p5alty doll> am\nts provid$ "u ?is *apt] %all ea* be increas$ by an am\nt equal to-- 7,a7 su* doll> am\nt1 multipli$ by 7,b7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye>1 det]m9$ by sub/itut+ cal5d> ye> #bjab = cal5d> ye> #aiib 9 subp>agraph 7,b7 !re(4 7#b7 ,r\nd+ ,if any am\nt z adju/$ "u p>agraph 7#a7 is n a multiple ( #aj1 su* am\nt %all be r\nd$ to ! next highe/ multiple ( #aj4 4 #baj4 ,coord9ation ) o!r gov]nm5t (ficials 7a7 ,9 g5]al ,sub*apt] ,f ( *apt] #eb is am5d$ by add+ at ! end ! foll[+ new section3 #egee4 ,coord9ation ) o!r gov]nm5t (ficials ,! ,secret>y %all make reasonable ef=ts to coord9ate ) o!r ,f$]al ag5cies & ) (ficials ( =eign1 ,/ate1 local1 ,indian tribal1 & o!r gov]nm5ts to promote ! purposes ( ?is *apt]1 to prev5t & r$uce tobacco tax evasion & contrab& traffick+ 9 tobacco products & process$ tobacco1 to en=ce settlem5t agreem5ts betwe5 tobacco companies & ,/ate or o!r gov]nm5ts & relat$ laws1 or = o!r law en=cem5t or adm9i/ration purposes4 4 7b7 ,in=mation %>+ 7#a7 ,9 g5]al ,p>agraph 7#a7 ( section #fajc7o7 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,c7 ,in=mation %>+ = tobacco product law adm9i/ration & en=cem5t purposes 7i7 ,f$]al1 ,/ate1 local1 & tribal gov]nm5ts ,returns & return in=mation ) respect to taxes impos$ by *apt] #eb may be op5 to inspection by or disclosure to (fic]s & employees ( any ,f$]al ag5cy1 ! ,/ate ,tax ,adm9i/rators1 or any o!r ag5cy ( any ,/ate1 local1 or ,indian tribal gov]nm5t responsible = ! adm9i/ration & en=cem5t ( laws & regulations relat+ to tobacco products & process$ tobacco1 or _! legal repres5tative1 solely = use 9 su* adm9i/ration & en=cem5t1 unless ! ,secret>y det]m9es t su* disclosure w\ld s]i\sly impair ,f$]al tax adm9i/ration4 7ii7 ,=eign gov]nm5ts & organizations ,! ,secret>y %all1 ^u writt5 reque/1 disclose returns & return in=mation ) respect to taxes impos$ by *apt] #eb to (fic]s & employees ( any ag5cy ( any =eign gov]nm5t1 ,,olaf 7,european ,anti-,fraud ,(fice71 ,,europol1 ,,int]pol1 or ! ,_w ,cu/oms ,organization responsible = ! adm9i/ration & en=cem5t ( laws & regulations relat+ to tobacco products & process$ tobacco1 or _! legal repres5tative1 solely = use 9 su* adm9i/ration & en=cem5t1 if ! ,secret>y obta9s writt5 assurances f su* gov]nm5t or organization t ! in=mation w be held 9 confid5ce & us$ only = su* use4 ,no return or return in=mation %all be disclos$ "u ?is clause if ! ,secret>y det]m9es t su* disclosure w\ld s]i\sly impair ,f$]al tax adm9i/ration4 7iii7 ,public in=mation ,! id5tity & bus9ess address ( ^? p]sons t h a valid p]mit1 pursuant to *apt] #eb1 to engage 9 bus9ess z a manufactur]1 :olesal]1 or import] ( tobacco products or process$ tobacco1 z an export w>eh\se proprietor1 or z a manufactur]1 sell]1 or import] ( tobacco production ma*9es 7z def9$ 9 section #egjb7q77 %all be made publicly available at su* "t & 9 su* mann] z ! ,secret>y may prescribe4 4 7#b7 ,con=m+ am5dm5ts 7,a7 ,subsection 7a7 ( section #fajc is am5d$-- 7i7 by /rik+ or any local 9 p>agraph 7#b7 & ins]t+ any local1 7ii7 by ins]t+ 1 or any ag5cy describ$ 9 subsection 7o77#a77;,c77i7 aft] subsection 7l77#g77;,d7 9 p>agraph 7#b71 7iii7 by /rik+ or subsection 7n7 9 p>agraph 7#c7 & ins]t+ subsection 7n71 or subsection 7o77#a77;,c77i74 7,b7 ,p>agraph 7#d7 ( section #fajc7p7 is am5d$-- 7i7 by /rik+ 7o77#a77;,a7 bo? places x appe>s & ins]t+ 7o77#a77;,a7 or 7,c77i71 & 7ii7 by /rik+ 7#ae71 or 7#af71 & ins]t+ 7#ae71 or 7#af71 or 7o77#a77;,c77i714 7,c7 ,p>agraph 7#b7 ( section #gbac7;a7 is am5d$-- 7i7 by /rik+ 7#ba7 or & ins]t+ 7#ba711 & 7ii7 by /rik+ or 7#g7 & ins]t+ or 7#g71 or 7o77#a77;,c77i74 7c7 ,cl]ical am5dm5t ,! table ( sections = sub*apt] ,f ( *apt] #eb is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #egee4 ,coord9ation ) o!r gov]nm5t (ficials4 4 #baa4 ,def9itions 7a7 ,export w>eh\se proprietor ,subsection 7i7 ( section #egjb is am5d$ by ins]t+ be=e ! p]iod ! foll[+3 or any p]son engag$ 9 ! bus9ess ( export+ tobacco products f ! ,unit$ ,/ates = purposes ( sale or di/ribution4 ,any duty free /ore t sells1 (f]s = sale1 or o!rwise di/ributes to any p]son 9 any s+le transaction 7or s]ies ( relat$ transactions7 m ?an #c1jjj cig>ettes1 or an equival5t quantity ( o!r tobacco products z ! ,secret>y %all by regulation prescribe1 %all be deem$ an export w>eh\se proprietor "u ?is *apt]4 7b7 ,retail]2 :olesal] ,section #egjb1 z am5d$ by ?is ,act1 is am5d$ by add+ at ! end ! foll[+ new subsections3 7r7 ,retail] ,! t]m retail] means any p]son :o sells1 or (f]s = sale1 any tobacco product at retail4 ,! t]m retail] includes any duty free /ore t sells1 (f]s = sale1 or o!rwise di/ributes at retail 9 any s+le transaction 7or s]ies ( relat$ transactions7 n m ?an #c1jjj cig>ettes1 or n m ?an an equival5t quantity ( o!r tobacco products z ! ,secret>y %all by regulation prescribe4 7s7 ,:olesal] ,! t]m :olesal] means any p]son engag$ 9 ! bus9ess ( pur*as+ tobacco products = resale at :olesale1 or any p]son act+ z an ag5t or brok] = any p]son engag$ 9 ! bus9ess ( pur*as+ tobacco products = resale at :olesale4 4 #bab4 ,con=m+ am5dm5ts 7a7 ,p>agraph 7#b77;,c7 ( section #bcda ( title #ah1 ,unit$ ,/ates ,code is am5d$ by ins]t+ 9 reg>d to ,/ate1 local1 or ,indian tribal gov]nm5t taxes1 be=e a p]son4 7b7 ,sections #bcad & #bcae ( title #ah1 ,unit$ ,/ates ,code1 are ea* am5d$-- 7#a7 by /rik+ ,/ate 9 ! head+ !re(2 & 7#b7 by /rik+ tax /amps ea* place x appe>s & ins]t+ tax /amps or m>k+s4 7c7 ,! head+s = sub*apt]s ,b1 ,c1 & ,e ( *apt] #eb are ea* am5d$ by ins]t+ 1 process$ tobacco1 aft] products4 7d7 ,! items relat+ to sub*apt]s ,b1 ,c1 & ,e 9 ! table ( sub*apt]s = *apt] #eb are ea* am5d$ by ins]t+ 1 process$ tobacco1 aft] products4 7e7 ,! head+ = *apt] #eb is am5d$ by ins]t+ 1 process$ tobacco1 aft] products4 7f7 ,! item relat+ to *apt] #eb 9 ! table ( *apt]s = subtitle ,e is am5d$ by ins]t+ 1 process$ tobacco1 aft] products4 #bac4 ,effective date ,except z o!rwise provid$ 9 ?is title1 ! am5dm5ts made by ?is title %all take effect #a ye> aft] ! date ( ! enactm5t ( ?is ,act4 ,,iii ,import ,fraud #cja4 ,maximum p5alty = importation ( tobacco products & cig>ette pap]s & tubes by fraudul5t means 7a7 ,maximum p5alty ,section #eib7;c77#a7 ( ! ,t>iff ,act ( #aicj 7#ai ,u4,s4,c4 #aeib7;c77#a77 is am5d$-- 7#a7 by /rik+ ,a fraudul5t violation ( subsection 7a7 & ins]t+ ! foll[+3 7,a7 ,9 g5]al ,except z provid$ 9 subp>agraph 7,b71 a fraudul5t violation ( subsection 7a7 2 & 7#b7 by add+ at ! end ! foll[+3 7,b7 ,tobacco products & cig>ette pap]s & tubes ,9 ! case ( importation ( tobacco products & cig>ette pap]s & tubes subject to tax "u *apt] #eb ( ! ,int]nal ,rev5ue ,code ( #aihf1 a fraudul5t violation ( subsection 7a7 is puni%able by a civil p5alty 9 an am\nt n to exce$ ! sum (-- 7i7 ! dome/ic value ( ! m]*&ise1 & 7ii7 f\r times ! am\nt ( ,f$]al excise tax t c\ld be impos$ on ! m]*&ise1 if applicable4 4 7b7 ,effective date ,! am5dm5ts made by subsection 7a7 %all take effect on ! date :i* is #ij days aft] ! date ( ! enactm5t ( ?is ,act1 & %all apply ) respect to violations ( section #eib ( ! ,t>iff ,act ( #aicj 7z s am5d$7 t occur on or aft] t date4 ,,iv ,exclusions reg>d+ ,indian ,tribes & ,tribal matt]s #dja4 ,exclusions reg>d+ ,indian ,tribes & ,tribal matt]s 7a7 ,9 g5]al ,no?+ 9 ?is ,act or ! am5dm5ts made by ?is ,act %all be con/ru$ to am5d1 modify1 or o!rwise affect-- 7#a7 any agreem5ts1 compacts1 or o!r int]gov]nm5tal arrangem5ts betwe5 any ,/ate or local gov]nm5t & any gov]nm5t ( an ,indian tribe relat+ to ! collection ( taxes on tobacco products sold 9 ,indian c\ntry2 7#b7 any ,/ate laws t au?orize or o!rwise p]ta9 to any su* int]gov]nm5tal arrangem5ts or create special rules or proc$ures = ! collection ( ,/ate1 local1 or tribal taxes on tobacco products sold 9 ,indian c\ntry2 7#c7 any limitations "u ,f$]al or ,/ate law1 includ+ ,f$]al common law & treaties1 on ,/ate1 local1 & tribal tax & regulatory au?ority ) respect to ! sale1 use1 or di/ribution ( tobacco products or process$ tobacco by or to ,indian tribes1 tribal memb]s1 tribal ent]prises1 or 9 ,indian c\ntry2 7#d7 any ,f$]al law1 includ+ ,f$]al common law & treaties1 reg>d+ ,/ate jurisdiction1 or lack !re(1 ov] any ,indian tribe1 tribal memb]1 tribal ent]prise1 ,indian res]vations1 or o!r l& held by ! ,unit$ ,/ates 9 tru/ = "o or m ,indian tribes2 or 7#e7 any ,/ate or local gov]nm5t au?ority to br+ en=cem5t actions aga9/ p]sons locat$ 9 ,indian c\ntry4 7b7 ,coord9ation ( law en=cem5t ,no?+ 9 ?is ,act or ! am5dm5ts made by ?is ,act 7o!r ?an ! am5dm5ts relat+ to section #fajc ( ! ,int]nal ,rev5ue ,code ( #aihf7 %all be con/ru$ to inhibit or o!rwise affect any coord9at$ law en=cem5t ef=t by "o or m ,/ates or o!r jurisdictions1 includ+ ,indian tribes1 ?r\gh int]/ate compact or o!rwise1 t-- 7#a7 provides = ! adm9i/ration ( tobacco product laws or laws p]ta9+ to int]/ate sales or o!r sales ( tobacco products or process$ tobacco2 7#b7 provides = ! seizure ( tobacco products1 process$ tobacco1 or o!r prop]ty relat$ to a violation ( su* laws2 or 7#c7 e/abli%es coop]ative programs = ! adm9i/ration ( su* laws4 7c7 ,treatm5t ( ,/ate & local gov]nm5ts ,no?+ 9 ?is ,act or ! am5dm5ts made by ?is ,act %all be con/ru$ to au?orize1 deputize1 or commission ,/ates or local gov]nm5ts z in/rum5talities ( ! ,unit$ ,/ates4 7d7 ,en=cem5t )9 ,indian ,c\ntry ,no?+ 9 ?is ,act or ! am5dm5ts made by ?is ,act %all prohibit1 limit1 or re/rict en=cem5t by ! ,attorney ,g5]al ( ! ,unit$ ,/ates ( ?is ,act or an am5dm5t made by ?is ,act )9 ,indian c\ntry4 7e7 ,ambiguity ,any ambiguity betwe5 ! language ( ?is section or its application & any o!r provision ( ?is ,act %all be resolv$ 9 favor ( ?is section4 7f7 ,def9itions ,9 ?is section-- 7#a7 ! t]m ,indian c\ntry has ! mean+ giv5 t t]m 9 section #aaea ( title #ah1 ,unit$ ,/ates ,code2 7#b7 ! t]m tribal ent]prise means any bus9ess ent]prise1 reg>dless ( :e!r incorporat$ or un9corporat$ "u ,f$]al or tribal law1 ( an ,indian tribe or gr\p ( ,indian tribes2 7#c7 ! t]m ,indian res]vation has ! mean+ giv5 t t]m 9 section #afh7;j77#f7 ( ! ,int]nal ,rev5ue ,code ( #aihf2 7#d7 ! t]m ,indian tribe has ! mean+ giv5 t t]m 9 section #d7;e7 ( ! ,indian ,self-,det]m9ation & ,education ,assi/ance ,act 7#be ,u4,s4,c4 #dej;b7e772 & 7#e7 ! t]ms tobacco products & process$ tobacco h ! mean+s giv5 su* t]ms by section #egjb ( ! ,int]nal ,rev5ue ,code ( #aihf4