PUBLIC LAW 109–432—DEC. 20, 2006
120 STAT. 3049
(C) in subsection (c)— (i) in the heading, by inserting ‘‘OR SMOKELESS TOBACCO PRODUCT’’ after ‘‘CIGARETTE’’; (ii) in paragraph (1), by inserting ‘‘or section 4 of the Comprehensive Smokeless Tobacco Health Education Act of 1986 (15 U.S.C. 4403), as the case may be’’ after ‘‘section 7 of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1335a)’’; (iii) in paragraph (2)(A), by inserting ‘‘or section 3 of the Comprehensive Smokeless Tobacco Health Education Act of 1986 (15 U.S.C. 4402), as the case may be,’’ after ‘‘section 4 of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1333)’’; and (iv) in paragraph (2)(B), by inserting ‘‘or section 3(d) of the Comprehensive Smokeless Tobacco Health Education Act of 1986 (15 U.S.C. 4402(d)), as the case may be’’ after ‘‘section 4(c) of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1333(c))’’. (3) Section 803(b) of such Act, as amended by subsection (d)(1) of this section, is further amended by inserting ‘‘, or any smokeless tobacco product,’’ after ‘‘or tube’’ the first place it appears. (4)(A) The heading of title VIII of such Act is amended by inserting ‘‘AND SMOKELESS TOBACCO PRODUCTS’’ after ‘‘CIGARETTES’’. (B) The heading of section 802 of such Act is amended by inserting ‘‘AND SMOKELESS TOBACCO PRODUCTS’’ after ‘‘CIGARETTES’’. (f) APPLICATION OF CIVIL PENALTIES TO RELANDINGS OF TOBACCO PRODUCTS SOLD IN A DELIVERY SALE.— (1) IN GENERAL.—Section 5761 of the Internal Revenue Code of 1986 (relating to civil penalties) is amended by redesignating subsections (d) and (e) as subsections (e) and (f), respectively, and inserting after subsection (c) the following new subsection: ‘‘(d) PERSONAL USE QUANTITIES.— ‘‘(1) IN GENERAL.—No quantity of tobacco products other than the quantity referred to in paragraph (2) may be relanded or received as a personal use quantity. ‘‘(2) EXCEPTION FOR PERSONAL USE QUANTITY.—Subsection (c) and section 5754 shall not apply to any person who relands or receives tobacco products in the quantity allowed entry free of tax and duty under chapter 98 of the Harmonized Tariff Schedule of the United States, and such person may voluntarily relinquish to the Secretary at the time of entry any excess of such quantity without incurring the penalty under subsection (c). ‘‘(3) SPECIAL RULE FOR DELIVERY SALES.— ‘‘(A) IN GENERAL.—Paragraph (2) shall not apply to any tobacco product sold in connection with a delivery sale. ‘‘(B) DELIVERY SALE.—For purposes of subparagraph (A), the term ‘delivery sale’ means any sale of a tobacco product to a consumer if— ‘‘(i) the consumer submits the order for such sale by means of a telephone or other method of voice transmission, the mail, or the Internet or other online
VerDate 14-DEC-2004
09:16 Jul 13, 2007
Jkt 059194
PO 00003
Frm 00528
Fmt 6580
Sfmt 6581
E:\PUBLAW\PUBL003.109
26 USC 5761.
APPS06
PsN: PUBL003
�
