27 C.F.R. § 41.192 Transitional rule.
Title 27 - Alcohol, Tobacco Products and Firearms
Any person who— (a) Was engaged in the business as an importer of tobacco products before January 1, 2000, and (b) Who files an application with TTB before January 1, 2000, may continue to import tobacco products and cigarette papers and tubes pending action on their application by TTB. Pending such final action, all provisions of chapter 52 of the Internal Revenue Code of 1986 will apply to such applicant. [T.D. ATF–422, 64 FR 71951, Dec. 22, 1999. Redesignated and amended by T.D. TTB–16, 69 FR 52424, 52425, Aug. 26, 2004]
Title 27: Alcohol, Tobacco and Firearms
PART 41—IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart K—Tobacco Products Importers
§ 41.192 Transitional rule.
