To amend the Internal Revenue Code of 1986 to clarify that any person who, for a commercial purpose, makes available for consumer use a machine capable of producing tobacco products, is a manufacturer of tobacco products.
About This Bill
Committee
Latest Action · March 5, 2012
Referred to the House Committee on Ways and Means.
Amends the Internal Revenue Code to include within the definition of "manufacturer of tobacco products," for excise tax purposes, any person who for commercial purposes makes available for consumer use a machine capable of producing tobacco products.
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