C.F.R. » Title 7 » CHAPTER XIV—COMMODITY CREDIT CORPORATION, DEPARTMENT OF AGRICULTURE › SUBCHAPTER B—LOANS, PURCHASES, AND OTHER OPERATIONS › PART 1463—2005-2014 TOBACCO TRANSITION PROGRAM › Subpart A—Tobacco Transition Assessments

7 C.F.R. § 1463.5

Division of national assessment among classes of tobacco

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(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.

[70 FR 7011, Feb. 10, 2005, as amended at 75 FR 76923, Dec. 10, 2010]
Notes of Decisions
Cited in 4 cases, 2011–2013 · leading case: Philip Morris USA, Incorporated v. Thomas Vilsack
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Philip Morris USA, Incorporated v. Thomas Vilsack (2013) ca4 · cites it 5× “” 7 C.F.R. § 1463.5 (a) (2005). 3 With this interpretation in place, Congress incorporated the FETRA methodology into another statute, the Family Smoking Prevention and Tobacco Control Act (“FSPTCA”), Pub.”
Philip Morris USA Inc. v. Vilsack (2012) vaed · cites it 2× “” 7 C.F.R. § 1463.5 (a) (2011). In further explaining its regulatory amendment, the USDA stated that in *518 order to ensure that the Step A adjustments were driven by changes in volume, as directed by Congress, as opposed to changes in tax rates, a constant tax rate is critical…”
United States v. Native Wholesale Supply Co. (2011) nywd “§ 518d(c); 7 C.F.R. § 1463.5 . For fiscal year 2005, Congress apportioned 96.”
United States v. Tourtellot (2012) ncmd · cites it 3× “§ 518d(c); see 7 C.F.R. § 1463.5 (c) (division of national assessment among each class of tobacco adjusted annually).”
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