Page:United States Statutes at Large Volume 118.djvu/1563

 118 STAT. 1533 PUBLIC LAW 108–357—OCT. 22, 2004 is incorrect, the Secretary shall revise the amount of the assess ment so that the manufacturer or importer is required to pay only the amount correctly determined. (4) TIME FOR REVIEW.—Not later than 30 days after receiving notice from a manufacturer or importer under para graph (1), the Secretary shall— (A) decide whether the information provided to the Secretary under paragraph (2), and any other information that the Secretary determines is appropriate, is sufficient to establish that the original assessment was incorrect; and (B) make any revisions necessary to ensure that each manufacturer and importer pays only its correct pro rata share of total gross domestic volume from all sources. (5) IMMEDIATE PAYMENT OF UNDISPUTED AMOUNTS.—The regulations promulgated by the Secretary under paragraph (2) shall provide for the immediate payment by a manufacturer or importer challenging an assessment of that portion of the assessment that is not in dispute. The manufacturer and importer may place into escrow, in accordance with such regula tions, only the portion of the assessment being challenged in good faith pending final determination of the claim. (j) JUDICIAL REVIEW.— (1) IN GENERAL.—Any manufacturer or importer aggrieved by a determination of the Secretary with respect to the amount of any assessment may seek review of the determination in the United States District Court for the District of Columbia or for the district in which the manufacturer or importer resides or has its principal place of business at any time following exhaustion of the administrative remedies available under sub section (i). (2) TIME LIMITS.—Administrative remedies shall be deemed exhausted if no decision by the Secretary is made within the time limits established under subsection (i)(4). (3) EXCESSIVE ASSESSMENTS.—The court shall restrain collection of the excessive portion of any assessment or order a refund of excessive assessments already paid, along with interest calculated at the rate prescribed in section 3717 of title 31, United States Code, if it finds that the Secretary’s determination is not supported by a preponderance of the information available to the Secretary. (k) TERMINATION DATE.—The authority provided by this section to impose assessments terminates on September 30, 2014. SEC. 626. TOBACCO TRUST FUND. (a) ESTABLISHMENT.—There is established in the Commodity Credit Corporation a revolving trust fund, to be known as the ‘‘Tobacco Trust Fund’’, which shall be used in carrying out this subtitle. The Tobacco Trust Fund shall consist of the following: (1) Assessments collected under section 625. (2) Such amounts as are necessary from the Commodity Credit Corporation. (3) Any interest earned on investment of amounts in the Tobacco Trust Fund under subsection (c). (b) EXPENDITURES.— (1) AUTHORIZED EXPENDITURES.—Subject to paragraph (2), and notwithstanding any other provision of law, the Secretary 7 USC 518e. Deadline.

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