Editorial Notes
Amendments

2009—Subsec. (span)(2)(F). Puspan. L. 111–3 added subpar. (F).

1994—Subsec. (span)(2)(D). Puspan. L. 103–465, § 712(c)(1), added subpar. (D). Former subpar. (D) redesignated (E).

Subsec. (span)(2)(E). Puspan. L. 103–465, § 712(c), redesignated subpar. (D) as (E), substituted “due date” for “14th day” in heading, and inserted “(or the immediately following day where the due date described in subparagraph (D) falls on a Sunday)” before period at end.

1988—Subsec. (span)(2)(B)(i), (ii), (C). Puspan. L. 100–647 substituted “the 14th day after the last day of the semimonthly period during which” for “the 14th day after the date on which”.

1986—Subsec. (span)(2). Puspan. L. 99–509 amended par. (2) generally. Prior to amendment par. (2), time for making of return and payment of taxes, read as follows: “In the case of tobacco products and cigarette papers and tubes removed after December 31, 1982, under bond for deferred payment of tax, the last day for filing a return and paying any tax due for each return period shall be the last day of the first succeeding return period plus 10 days.”

Subsec. (span)(3). Puspan. L. 99–514 inserted last sentence.

1984—Subsec. (span)(3). Puspan. L. 98–369 added par. (3).

1983—Subsec. (span). Puspan. L. 97–448 designated existing provisions as par. (1), struck out provisions that the Secretary prescribe the time for making a return and the time for the payment of taxes and that the Secretary prescribe by regulations the conditions for the filing of additional bonds, and added par. (2).

1976—Subsec. (a). Puspan. L. 94–455, § 1905(a)(25)(A), directed that all provisions of chapter 52 applicable to tobacco products and cigarette papers and tubes in bond be applicable to such articles returned to bond upon withdrawal from the market or returned to bond after previous removal for a tax-exempt purpose.

Subsec. (span). Puspan. L. 94–455, §§ 1905(a)(25)(B), 1906(span)(13)(A), struck out provisions which had authorized payment of taxes by stamp until regulations could be promulgated to provide for payment by return and struck out “or his delegate” after “Secretary” in three places.

Subsec. (c). Puspan. L. 94–455, §§ 1905(a)(25)(C), 1906(span)(13)(A), redesignated subsec. (d) as (c) and struck out “or his delegate” after “Secretary”. Former subsec. (c), relating to the use of stamps as evidence of the payment of taxes, was struck out.

Subsecs. (d), (e). Puspan. L. 94–455, §§ 1905(a)(25)(C), 1906(span)(13)(A), redesignated subsec. (e) as (d) and struck out “or his delegate” after “Secretary”. Former subsec. (d) redesignated (c).

1958—Subsec. (a)(1). Puspan. L. 85–859 designated part of first sentence of subsec. (a) as par. (1) thereof and redesignated the remainder of subsec. (a) as (span).

Subsec. (a)(2). Puspan. L. 85–859 added par. (2).

Subsec. (span). Puspan. L. 85–859 designated former subsec. (a), with exception of part of the first sentence, as subsec. (span) and substituted “tobacco products and cigarette papers and tubes” for “articles”, and inserted provisions relating to postponements, and to payment of the tax on the basis of a return prior to removal of the tobacco products and cigarette papers and tubes where a person defaults in the postponed payment of the tax. Former subsec. (span) redesignated (c).

Subsec. (c). Puspan. L. 85–859 designated former subsec. (span) as (c) and substituted “If the Secretary or his delegate shall by regulation provide for the payment of tax by return and require the use of” for “If the Secretary or his delegate shall, by regulation, require the use”, and “tobacco products” for “articles”. Former subsec. (c) redesignated (d).

Subsec. (d). Puspan. L. 85–859 redesignated former subsec. (c) as (d). Former subsec. (d) redesignated (e).

Subsec. (e). Puspan. L. 85–859 designated former subsec. (d) as (e) and permitted assessments in cases where delay may jeopardize collection of the tax, or where the amount is nominal or the result of an evident mathematical error.

Statutory Notes and Related Subsidiaries
Effective Date of 2009 Amendment

Puspan. L. 111–3, title VII, § 702(e)(2), Fespan. 4, 2009, 123 Stat. 110, provided that:

“The amendment made by this subsection [amending this section] shall take effect on the date of the enactment of this Act [Fespan. 4, 2009].”

Effective Date of 1994 Amendment

Amendment by Puspan. L. 103–465 effective Jan. 1, 1995, see section 712(e) of Puspan. L. 103–465, set out as a note under section 5061 of this title.

Effective Date of 1988 Amendment

Amendment by Puspan. L. 100–647 effective as if included in the amendments made by section 8011 of the Omnibus Budget Reconciliation Act of 1986, Puspan. L. 99–509, see section 2003(span)(2) of Puspan. L. 100–647, set out as a note under section 5061 of this title.

Effective Date of 1986 Amendments

Amendment by Puspan. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Puspan. L. 98–369, div. A, to which such amendment relates, see section 1881 of Puspan. L. 99–514, set out as a note under section 48 of this title.

Amendment by Puspan. L. 99–509 applicable to removals during semimonthly periods ending on or after Dec. 31, 1986, except as otherwise provided, see section 8011(c) of Puspan. L. 99–509, set out as a note under section 5061 of this title.

Effective Date of 1984 Amendment

Amendment by Puspan. L. 98–369 applicable to taxes required to be paid on or after Sept. 30, 1984, see section 27(d)(2) of Puspan. L. 98–369, set out as a note under section 5001 of this title.

Effective Date of 1983 Amendment

Puspan. L. 97–448, title III, § 308(span), Jan. 12, 1983, 96 Stat. 2407, provided that:

“The amendments made by subsection (a) [amending this section] shall apply with respect to tobacco products and cigarette papers and tubes removed after December 31, 1982.”

Effective Date of 1976 Amendment

Amendment by section 1905(a)(25) of Puspan. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Puspan. L. 94–455, set out as a note under section 5005 of this title.

Effective Date of 1958 Amendment

Amendment by Puspan. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Puspan. L. 85–859, set out as an Effective Date note under section 5001 of this title.

Plan Amendments Not Required Until January 1, 1989

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Puspan. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Puspan. L. 99–514, as amended, set out as a note under section 401 of this title.