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OCR Page 1 of 55O:\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-
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facturer of pipe tobacco (as such term is defined for
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purposes of chapter 52 of the Internal Revenue Code
8
of 1986) the assessment shall equal-
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(A) for pipe tobacco removed during cal-
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endar year 1999, $5.33 per pound (and a pro-
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portionate assessment at the like rate on all
12
fractional parts of a pound);
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(B) for pipe tobacco removed during cal-
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endar year 2000, $10.67 per pound (and a pro-
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portionate assessment at the like rate on all
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fractional parts of a pound); and
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(C) for pipe tobacco removed during cal-
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endar year 2001, $16.00 per pound (and a pro-
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portionate assessment at the like rate on all'
20
fractional parts of a pound).
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(8) ROLL-YOUR-OWN TOBACCO.-With respect
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to a manufacturer of roll-your-own tobacco the as-
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sessment shall equal-
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(A) for roll-your-own tobacco removed dur-
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ing calendar year 1999, $5.71 per pound (and
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