Page:United States Statutes at Large Volume 123.djvu/1847

 123STA T . 1 8 2 7PUBLIC LA W 111 – 31 —J U NE 22, 2 0 0 9‘ ‘ (I)Forfiscalye ar 2017,$635 ,000,000 . ‘‘( J ) For fiscal year 201 8, $672,000,000. ‘‘( K ) For fiscal year 201 9 a nd eac h s ub se q uen t fiscal year, $712,000,000. ‘‘(2) AL L OCATI O NS O F ASS E SS M ENT BY CLASS OF TOBACCO PR O DU CTS. — ‘‘(A) IN G ENERAL.— T he total user fees assessed and collected under subsection (a) each fiscal year w ith res p ect to each class of tobacco products shall be an a m ount that is equal to the applicable percenta g e of each class for the fiscal year multiplied by the amount specified in para - graph (1) for the fiscal year. ‘‘( B ) APPLICABLE PERCENTAGE.— ‘‘(i) IN GENERAL.—For purposes of subparagraph (A), the applicable percentage for a fiscal year for each of the following classes of tobacco products shall be determined in accordance with clause (ii) ‘‘(I) C igarettes. ‘‘(II) Cigars, including small cigars and cigars other than small cigars. ‘‘(III) S nuff. ‘‘(I V ) Chewing tobacco. ‘‘(V) P ipe tobacco. ‘‘(VI) R oll-your-own tobacco. ‘‘(ii) ALLOCATIONS.—The applicable percentage of each class of tobacco product described in clause (i) for a fiscal year shall be the percentage determined under section 625(c) of Public L aw 108 – 357 for each such class of product for such fiscal year. ‘‘(iii) RE Q UIREMENT OF REGULATIONS.— N otwith- standing clause (ii), no user fees shall be assessed on a class of tobacco products unless such class of tobacco products is listed in section 901(b) or is deemed by the Secretary in a regulation under section 901(b) to be sub j ect to this chapter. ‘‘(i v ) REALLOCATIONS.—In the case of a class of tobacco products that is not listed in section 901(b) or deemed by the Secretary in a regulation under sec- tion 901(b) to be subject to this chapter, the amount of user fees that would otherwise be assessed to such class of tobacco products shall be reallocated to the classes of tobacco products that are subject to this chapter in the same manner and based on the same relative percentages otherwise determined under clause (ii). ‘‘(3) D ETERMINATION OF USER FEE BY COMPANY.— ‘‘(A) IN GENERAL.—The total user fee to be paid by each manufacturer or importer of a particular class of tobacco products shall be determined for each quarter by multiplying— ‘‘(i) such manufacturer ’ s or importer’s percentage share as determined under paragraph ( 4 ) by ‘‘(ii) the portion of the user fee amount for the current quarter to be assessed on all manufacturers and importers of such class of tobacco products as determined under paragraph (2).