The definitions in this section shall apply for all purposes of administering the provisions of this subpart:
means Title VI of the America Jobs Creation Act
of 2004 (Public Law 108-357).
means the period July 1 through June 30 immediately preceding the beginning of a fiscal year
CCC's point of contact
means, for items physically sent to CCC
, “Fibers, Peanuts, and Tobacco Analysis Group, Economic and Policy Analysis Staff, Farm Service Agency
, United States Department of Agriculture
(USDA), STOP 0515, Room 3720-S, 1400 Independence Avenue, SW., Washington, DC 20250-0515” unless otherwise specified by CCC
through actual notice.
Calendar year means the period January 1 through December 31.
Class of tobacco means each of the following types of tobacco and tobacco products for which taxes are required to be paid for the removal of such into domestic commerce: cigarettes; cigars; snuff; roll-your-own tobacco; chewing tobacco; and pipe tobacco.
Domestic manufacturer of tobacco products means an entity that is required to obtain a permit from the Alcohol and Tobacco Tax and Trade Bureau of the Department of the Treasury with respect to the production of tobacco products under title 27 of the Code of Federal Regulations.
Fiscal year means the period October 1 through September 30.
Gross domestic volume
means the volume of tobacco products removed, as defined by section 5702 of
the Revenue Code
, and not exempt from tax under chapter 52 of such code at the time of their removal under that chapter or the Harmonized Tariff Schedule of the United States.
Importer of tobacco products means an entity that is required to obtain a permit from the Alcohol and Tobacco Tax and Trade Bureau of the Department of the Treasury with respect to the importation of tobacco products under title 27 of the Code of Federal Regulations.
means the share of each domestic manufacturer and importer of a class of tobacco
product, to the fourth decimal place, of the total volume of domestic sales of the class of tobacco
product in the base period
. Such sales shall be determined by CCC
by using the total volume of such class of tobacco
product that is removed into domestic commerce in the base period
means the total amount of funding that CCC
has determined to be necessary to collect in a year from domestic manufacturer and importer of tobacco products
in order to reimburse CCC
for expenditures that it will incur in the year for expenses incurred under sections 622 and 623 of
in making payments under subpart B of this part; losses sustained by CCC
in the disposition of tobacco acquired under price support loan agreements as provided in section 641(c) of
; and costs incurred by CCC
in the utilization of financial institutions in administering sections 622 and 623 of
Revenue Code means the Internal Revenue Code of 1986.
Tobacco Trust Fund means an account established for deposit of assessments collected under this subpart, plus interest that accrues on such assessments, to be used to implement this subpart.