{"abstract":"The Alcohol and Tobacco Tax and Trade Bureau is amending its regulations to implement certain provisions of the Children's Health Insurance Program Reauthorization Act of 2009 (the Act). This final rule amends existing regulations to reflect increases in the Federal excise tax rates on tobacco products and cigarette papers and tubes, revises existing floor stocks tax regulations to reflect the scope of the floor stocks tax provisions of the Act, and revises existing regulations to include the new statutory criteria for denial, suspension, or revocation of tobacco permits. We also are soliciting comments from all interested parties on these amendments through a notice of proposed rulemaking published elsewhere in this issue of the Federal Register.","action":"Temporary Rule.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Alcohol and Tobacco Tax and Trade Bureau","name":"Alcohol and Tobacco Tax and Trade Bureau","id":18,"url":"https://www.federalregister.gov/agencies/alcohol-and-tobacco-tax-and-trade-bureau","json_url":"https://www.federalregister.gov/api/v1/agencies/18","parent_id":497,"slug":"alcohol-and-tobacco-tax-and-trade-bureau"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2009/03/31/E9-7077.html","cfr_references":[{"chapter":null,"citation_url":null,"part":40,"title":27},{"chapter":null,"citation_url":null,"part":41,"title":27},{"chapter":null,"citation_url":null,"part":44,"title":27},{"chapter":null,"citation_url":null,"part":46,"title":27},{"chapter":null,"citation_url":null,"part":71,"title":27}],"citation":"74 FR 14479","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: March 31, 2009. Applicability dates: The amendments in 27 CFR 40.21, 40.23, 40.25, 40.25a, 40.351, 40.352, 41.30 through 41.35, 46.75, and 46.191 through 46.274, are applicable April 1, 2009. The amendments in 27 CFR 40.74, 40.332, 41.198, 44.92, 44.162, 71.46, and 71.46b were applicable on February 4, 2009.","disposition_notes":null,"docket_ids":["Docket No. TTB-2009-0001","T.D. TTB-75","Re: Notice No. 93"],"dockets":[],"document_number":"E9-7077","effective_on":"2009-03-31","end_page":14491,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2009/03/31/E9-7077.xml","html_url":"https://www.federalregister.gov/documents/2009/03/31/E9-7077/increase-in-tax-rates-on-tobacco-products-and-cigarette-papers-and-tubes-floor-stocks-tax-on-certain","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E9-7077?publication_date=2009-03-31","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2009-03-31/E9-7077/mods.xml","not_received_for_publication":null,"page_length":13,"page_views":{"count":340,"last_updated":"2026-07-27 10:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2009-03-31/pdf/E9-7077.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2009-03-31","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2009/03/31/E9-7077.txt","regulation_id_number_info":{"1513-AB70":{"issue":"201010","html_url":"https://www.federalregister.gov/regulations/1513-AB70/tobacco-products-tax-increase-and-floor-stocks-tax","title":"Tobacco Products Tax Increase and Floor Stocks Tax","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201010&RIN=1513-AB70&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1513-AB70"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":14479,"subtype":null,"title":"Increase in Tax Rates on Tobacco Products and Cigarette Papers and Tubes; Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes; and Changes to Basis for Denial, Suspension, or Revocation of Permits (2009R-118P)","toc_doc":"Tobacco Products and Cigarette Papers and Tubes; Floor Stocks Tax, etc.","toc_subject":"Increase in Tax Rates:","topics":["Administrative practice and procedure","Aircraft","Alcohol and alcoholic beverages","Armed forces","Cigars and cigarettes","Claims","Customs duties and inspection","Electronic funds transfers","Excise taxes","Exports","Foreign trade zones","Imports","Labeling","Packaging and containers","Penalties","Puerto Rico","Reporting and recordkeeping requirements","Seizures and forfeitures","Surety bonds","Tobacco","Vessels","Virgin Islands","Warehouses"],"type":"Rule","volume":74}