123STA T . 1 08PUBLIC LA W 111 – 3 —FE B. 4, 200 9(6)CONTR O L L EDG RO UPS.—Rules s im il arto t h e rules o f se c tio n50 6 1 (e)( 3 )ofsuchCo d e shall a p pl y for purposes of this su b section. ( 7 ) O T H ERL AW S APPL IC A B LE.— A ll pro v isions of la w, includin g penalties, applicable with respect to the ta x es imposed by section 5701 of such Code shall, insofar as applicable and not inconsistent with the provisions of this subsection, apply to the floor stoc k s taxes imposed by paragraph (1), to the same extent as if such taxes were imposed by such section 5701. T he S ecretary may treat any person who bore the ulti - mate burden of the tax imposed by paragraph (1) as the person to whom a credit or refund under such provisions may be allowed or made. (i) EF FECTI V E D ATE.—The amendments made by this section shall apply to articles removed (as defined in section 570 2 ( j )of the I nternal Revenue Code of 1 98 6) after M arch 31, 2009. SEC.702 . ADMIN IS TR ATI V EIM P R O VEMENTS. (a) P ER M IT, INVENTORIES, REPORTS, AND RECORDS RE Q UIRE- MENTS FOR MANUFACTURERS AND IMPORTERS OF PROCESSED TOBACCO.— (1) PERMIT.— (A) APPLICATION.—Section 5712 of the Internal Rev- enue Code of 1986 is amended by inserting ‘ ‘or processed tobacco ’ ’ after ‘‘tobacco products’’. ( B ) ISSUANCE.—Section 5713(a) of such Code is amended by inserting ‘‘or processed tobacco’’ after ‘‘tobacco products’’. (2) INVENTORIES, REPORTS, AND PAC K AGES.— (A) INVENTORIES.—Section 5721 of such Code is amended by inserting ‘‘, processed tobacco,’’ after ‘‘tobacco products’’. (B) REPORTS.—Section 5722 of such Code is amended by inserting ‘‘, processed tobacco,’’ after ‘‘tobacco products’’. (C) PACKAGES, MARKS, LABELS, AND NOTICES.—Section 5723 of such Code is amended by inserting ‘‘, processed tobacco,’’ after ‘‘tobacco products’’ each place it appears. (3) RECORDS.—Section 57 4 1 of such Code is amended by inserting ‘‘, processed tobacco,’’ after ‘‘tobacco products’’. (4) MANUFACTURER OF PROCESSED TOBACCO.—Section 5702 of such Code is amended by adding at the end the following new subsection
‘‘(p) MANUFACTURER OF PROCESSED TOBACCO.— ‘‘(1) IN GENERAL.—The term ‘manufacturer of processed tobacco’ means any person who processes any tobacco other than tobacco products. ‘‘(2) PROCESSED TOBACCO.—The processing of tobacco shall not include the farming or growing of tobacco or the handling of tobacco solely for sale, shipment, or delivery to a manufac- turer of tobacco products or processed tobacco.’’. (5) CONFORMING AMENDMENTS.— (A) Section 5702(h) of such Code is amended by striking ‘‘tobacco products and cigarette papers and tubes’’ and inserting ‘‘tobacco products or cigarette papers or tubes or any processed tobacco’’. 26USC570 2 . 26 USC 57 41 . 26 USC 572 3 . 26 USC 5722. 26 USC 5721. 26 USC 5713. 26 USC 5712. 26 USC 5701 note . Ap p licab ilit y .
