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O:\BAI\BAI98.222 S.L.C. 24 1 (A) for snuff removed during calendar year 2 1999, $6.67 per pound (and a proportionate as- 3 sessment at the like rate on all fractional parts 4 of a pound); 5 (B) for snuff removed during calendar year 6 2000, $13.33 per pound (and a proportionate 7 assessment at the like rate on all fractional 8 parts of a pound); and 9 (C) for snuff removed during calendar year 10 2001, $20 per pound (and a proportionate as- 11 sessment at the like rate on all fractional parts 12 of a pound). 13 (6) CHEWING TOBACCO.-With respect to a 14 manufacturer of chewing tobacco (as such term is 15 defined for purposes of chapter 52 of the Internal 16 Revenue Code of 1986) the assessment shall equal- 17 (A) for chewing tobacco removed during 18 calendar year 1999, $2.67 per pound (and a 19 proportionate assessment at the like rate on all 20 fractional parts of a pound); 21 (B) for chewing tobacco removed during 22 calendar year 2000, $5.33 per pound (and a 23 proportionate assessment at the like rate on all 24 fractional parts of a pound); and

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