7 CFR 1463.6 - Determination of persons liable for payment of assessments.

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There is 1 rule appearing in the Federal Register for 7 CFR 1463. View below or at eCFR (GPOAccess)
§ 1463.6 Determination of persons liable for payment of assessments.
(a) All domestic manufacturers and importers of tobacco products are required to pay to CCC their proportionate share of a calendar year's national assessment. Such entities are those that import or manufacture tobacco products in a calendar year and are required to report to the United States Department of the Treasury or to the Department of Homeland Security the removal of tobacco products into domestic commerce under the Revenue Code or are required to pay taxes under chapter 52 of such code.
(b)
(1) Such entities must provide to CCC's point of contact:
(i) Entity name; mailing address of the entity's principal place of business; an office or individual that CCC may contact for further information; an e-mail address and postal address at which they wish to receive notifications required by the Act to be made to them by CCC; and
(ii) On a monthly basis for each class of tobacco, the total amount of tobacco products, summarized by employer identification number or such other method as may be prescribed by CCC, that are required to be reported to the United States Department of the Treasury or to the Department of Homeland Security in each month beginning October 1, 2004, and ending September 30, 2014.
(2) The information required to be submitted to CCC under paragraph (b)(1) of this section must be submitted by:
(i) With respect to fiscal year 2005 activities occurring prior to February 10, 2005, by February 25, 2005; and
(ii) With respect to all other activities, on the same date the information was required to be submitted to the United States Department of the Treasury or to the Department of Homeland Security.

Title 7 published on 2014-01-01

The following are only the Rules published in the Federal Register after the published date of Title 7.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-04-09; vol. 79 # 68 - Wednesday, April 9, 2014
    1. 79 FR 19462 - Tobacco Transition Program Assessments; Final Appeals and Revisions Procedures
      GPO FDSys XML | Text
      DEPARTMENT OF AGRICULTURE, Commodity Credit Corporation
      Final rule, technical amendment.
      Effective date: April 9, 2014.
      7 CFR Part 1463

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United States Code
U.S. Code: Title 7 - AGRICULTURE
Public Laws

Title 7 published on 2014-01-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 7 CFR 1463 after this date.

  • 2014-04-09; vol. 79 # 68 - Wednesday, April 9, 2014
    1. 79 FR 19462 - Tobacco Transition Program Assessments; Final Appeals and Revisions Procedures
      GPO FDSys XML | Text
      DEPARTMENT OF AGRICULTURE, Commodity Credit Corporation
      Final rule, technical amendment.
      Effective date: April 9, 2014.
      7 CFR Part 1463