120 STAT. 222
PUBLIC LAW 109–177—MAR. 9, 2006
‘‘(i) is licensed or otherwise authorized by the State where such smokeless tobacco is found to engage in the business of selling or distributing tobacco products; and ‘‘(ii) has complied with the accounting, tax, and payment requirements relating to such license or authorization with respect to such smokeless tobacco; or ‘‘(D) an officer, employee, or agent of the United States or a State, or any department, agency, or instrumentality of the United States or a State (including any political subdivision of a State), having possession of such smokeless tobacco in connection with the performance of official duties;’’. (2) Section 2342(a) of that title is amended by inserting ‘‘or contraband smokeless tobacco’’ after ‘‘contraband cigarettes’’. (3) Section 2343(a) of that title is amended by inserting ‘‘, or any quantity of smokeless tobacco in excess of 500 single-unit consumer-sized cans or packages,’’ before ‘‘in a single transaction’’. (4) Section 2344(c) of that title is amended by inserting ‘‘or contraband smokeless tobacco’’ after ‘‘contraband cigarettes’’. (5) Section 2345 of that title is amended by inserting ‘‘or smokeless tobacco’’ after ‘‘cigarettes’’ each place it appears. (6) Section 2341 of that title is further amended in paragraph (2), as amended by subsection (a)(1) of this section, in the matter preceding subparagraph (A), by striking ‘‘State cigarette taxes in the State where such cigarettes are found, if the State’’ and inserting ‘‘State or local cigarette taxes in the State or locality where such cigarettes are found, if the State or local government’’. (c) RECORDKEEPING, REPORTING, AND INSPECTION.—Section 2343 of that title, as amended by this section, is further amended— (1) in subsection (a)— (A) in the matter preceding paragraph (1), by striking ‘‘only—’’ and inserting ‘‘such information as the Attorney General considers appropriate for purposes of enforcement of this chapter, including—’’; and (B) in the flush matter following paragraph (3), by striking the second sentence; (2) by redesignating subsection (b) as subsection (c); (3) by inserting after subsection (a) the following new subsection (b): ‘‘(b) Any person, except for a tribal government, who engages in a delivery sale, and who ships, sells, or distributes any quantity in excess of 10,000 cigarettes, or any quantity in excess of 500 single-unit consumer-sized cans or packages of smokeless tobacco, or their equivalent, within a single month, shall submit to the Attorney General, pursuant to rules or regulations prescribed by the Attorney General, a report that sets forth the following: ‘‘(1) The person’s beginning and ending inventory of cigarettes and cans or packages of smokeless tobacco (in total) for such month. ‘‘(2) The total quantity of cigarettes and cans or packages of smokeless tobacco that the person received within such month from each other person (itemized by name and address). ‘‘(3) The total quantity of cigarettes and cans or packages of smokeless tobacco that the person distributed within such
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