|Code Section||Effective Date||Name of Act||Name of Provision||10yr Revenue Estimate ($millions)|
|5703||2/4/2009||Children’s Health Insurance Program Reauthorization Act of 2009||Impose Immediate Tax on Unlawfully Manufactured Tobacco Products and Cigarette Papers and Tubes||negligible|
Impose Immediate Tax on Unlawfully Manufactured Tobacco Products and Cigarette Papers and Tubes
Explanation of Provision
Under the provision, in the case of any tobacco products or cigarette papers or tubes produced in the United States at any place other than the premises of a manufacturer that has obtained a permit (if required) and approval of a bond, the excise tax is due and payable immediately upon manufacture, unless they are produced solely for the person’s own personal consumption or use.