100 STAT. 312 26 USC 5702.
PUBLIC LAW 99-272—APR. 7, 1986 (2) Section 5702(c) (defining tobacco products) is amended by striking out "and cigarettes" and inserting in lieu thereof ", cigarettes, and smokeless tobacco". (3) Section 5702(d) (defining manufacturers of tobacco products) is amended by striking out "cigars or cigarettes" each place it appears and inserting in lieu thereof "cigars, cigarettes, or smokeless tobacco". (4) Section 5702 is amended by adding at the end thereof the following new subsection: "(n) DEFINITIONS RELATING TO SMOKELESS TOBACCO.— "(1) SMOKELESS TOBACCO.—The term 'smokeless
means any snuff or chewing tobacco. "(2) SNUFF.—The term 'snuff means any finely cut, ground, or powdered tobacco that is not intended to be smoked. "(3) CHEWING TOBACCO.—The term 'chewing tobacco' means any leaf tobacco that is not intended to be smoked,". 26 USC 5701
26 USC 5711. 26 USC 5701 et s«9-
(c) EFFECTIVE DATE.—
(1) IN GENERAL.—The amendments made by this section shall apply to smokeless tobacco removed after June 30, 1986. (2) TRANSITIONAL RULE.—Any person who— (A) on the date of the enactment of this Act, is engaged in business as a manufacturer of smokeless tobacco, and (B) before July 1, 1986, submits an application under subchapter B of chapter 52 of the Internal Revenue Code of 1954 to engage in such business, may, notwithstanding such subchapter B, continue to engage in such business pending final action on such application. Pending such final action, all provisions of chapter 52 of such Code shall apply to such applicant in the same manner and to the same extent as if such applicant were a holder of a permit to manufacture smokless tobacco under such chapter 52. SEC. 13203. INCREASE IN EXCISE TAX ON COAL.
26 USC 4121.
(a) INCREASE IN TAX.—Subsections (a) and (b) of section 4121 (relating to imposition of tax on coal) are amended to read as follows: "(a) TAX IMPOSED.—
"(1) IN GENERAL.—There is hereby imposed on coal from mines located in the United States sold by the producer, a tax equal to the rate per ton determined under subsection (b). "(2) LIMITATION ON TAX.—The amount of the tax imposed by paragraph (1) with respect to a ton of coal shall not exceed the applicable percentage (determined under subsection (b)) of the price at which such ton of coal is sold by the producer. "(b) DETERMINATION OF RATES AND LIMITATION ON TAX.—For purposes of subsection (a), in the case of sales during any calendar year beginning after December 31, 1985— "(1) the rate of tax on coal from underground mines shall be $1.10, "(2) the rate of tax on coal from surface mines shall be $.55, and "(3) the applicable percentage shall be 4.4 percent.". 26 USC 9501
(b) 5-YEAR MORATORIUM ON INTEREST ACCRUALS WITH RESPECT TO THE INDEBTEDNESS OF THE BLACK LUNG DISABILITY TRUST FUND.—No
interest shall accrue for the period beginning on October 1, 1985, and ending on September 30, 1990, with respect to any repayable advance to the Black Lung Disability Trust Fund.