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Current as of October 02, 2022 | Updated by FindLaw Staff
(a) Except as provided in paragraph (b) of this section, the national assessment will be divided by CCC among each class of tobacco based upon CCC's determination of each class's share of the excise taxes paid using for all years the tax rates that applied in fiscal year 2005. The value of the excise taxes paid for each class of tobacco will be based upon the reports filed by domestic manufacturers and importers of tobacco products with the Department of the Treasury and the Department of Homeland Security:
(b) For fiscal year 2005, the national assessment will be divided as follows:
(1) Cigarettes, 96.331 percent;
(2) Cigars, 2.783 percent;
(3) Snuff, 0.539 percent;
(4) Roll-your-own tobacco products, 0.171 percent;
(5) Chewing tobacco, 0.111 percent; and
(6) Pipe tobacco, 0.066 percent.
(c) For fiscal years 2006 through 2014, the division of the national assessment for each class of tobacco will be adjusted annually.
Cite this article: FindLaw.com - Code of Federal Regulations Title 7. Agriculture § 7.1463.5 Division of national assessment among classes of tobacco - last updated October 02, 2022 | https://codes.findlaw.com/cfr/title-7-agriculture/cfr-sect-7-1463-5/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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