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O:\BAI\BAI98.222 S.L.C. 25 1 (C) for chewing tobacco removed during 2 calendar year 2001, $8 per pound (and a pro- 3 portionate assessment at the like rate on all 4 fractional parts of a pound). 5 (7) PIPE TOBACCO.-With respect to a manu- 6 facturer of pipe tobacco (as such term is defined for 7 purposes of chapter 52 of the Internal Revenue Code 8 of 1986) the assessment shall equal- 9 (A) for pipe tobacco removed during cal- 10 endar year 1999, $5.33 per pound (and a pro- 11 portionate assessment at the like rate on all 12 fractional parts of a pound); 13 (B) for pipe tobacco removed during cal- 14 endar year 2000, $10.67 per pound (and a pro- 15 portionate assessment at the like rate on all 16 fractional parts of a pound); and 17 (C) for pipe tobacco removed during cal- 18 endar year 2001, $16.00 per pound (and a pro- 19 portionate assessment at the like rate on all' 20 fractional parts of a pound). 21 (8) ROLL-YOUR-OWN TOBACCO.-With respect 22 to a manufacturer of roll-your-own tobacco the as- 23 sessment shall equal- 24 (A) for roll-your-own tobacco removed dur- 25 ing calendar year 1999, $5.71 per pound (and