Page:United States Statutes at Large Volume 123.djvu/1848

 123STA T . 1 8 28 PUBLIC LA W 111 – 31 —J U NE 22, 2 0 0 9‘ ‘ (B)NOFE E IN E XC E S SOF P E R CEN TAG ES H ARE .— N omanuf a ct u re ror i m p orter of to b acco pro d uct s s h a l lbe re q uired to pa y auserfeeine x cess of the percenta g e share of such manufacturer or importer. ‘‘( 4 ) AL LOCATION OF ASSESS M ENT W ITHIN EACH CLASS OF TO B ACCO PRO DU CT.— T he percentage share of each manufac - turer or importer of a particular class of tobacco products of the total user fee to be paid by all manufacturers or importers of that class of tobacco products shall be the percentage deter- mined for purposes of allocations under subsections (e) through (h) of section 625 of P ublic L a w108–3 5 7 . ‘‘(5) ALLOCATION FOR CIGARS.—Notwithstanding paragraph (4), if a user fee assessment is imposed on cigars, the percentage share of each manufacturer or importer of cigars shall be based on the excise taxes paid by such manufacturer or importer during the prior fiscal year. ‘‘(6) TIMING OF ASSESSMENT.—The S ecretary shall notify each manufacturer and importer of tobacco products sub j ect to this section of the amount of the quarterly assessment imposed on such manufacturer or importer under this sub- section for each quarter of each fiscal year. Such notifications shall occur not later than 30 days prior to the end of the quarter for which such assessment is made, and payments of all assessments shall be made by the last day of the quarter in v olved. ‘‘(7) M EMORANDUM OF UNDERSTANDING.— ‘‘(A) I N GENERAL.—The Secretary shall request the appropriate F ederal agency to enter into a memorandum of understanding that provides for the regular and timely transfer from the head of such agency to the Secretary of the information described in paragraphs (2)(B)(ii) and (4) and all necessary information regarding all tobacco product manufacturers and importers required to pay user fees. The Secretary shall maintain all disclosure restric- tions established by the head of such agency regarding the information provided under the memorandum of under- standing. ‘‘(B) ASSURANCES.—Beginning not later than fiscal year 2015, and for each subsequent fiscal year, the Secretary shall ensure that the Food and D rug Administration is able to determine the applicable percentages described in paragraph (2) and the percentage shares described in para- graph (4). The Secretary may carry out this subparagraph by entering into a contract with the head of the Federal agency referred to in subparagraph (A) to continue to pro- vide the necessary information. ‘‘(c) C REDITING AND A V AILABILIT Y OF FEES.— ‘‘(1) IN GENERAL.—Fees authori z ed under subsection (a) shall be collected and available for obligation only to the extent and in the amount provided in advance in appropriations Acts, subject to paragraph (2)(D). Such fees are authorized to remain available until expended. Such sums as may be necessary may be transferred from the Food and Drug Administration salaries and expenses appropriation account without fiscal year limita- tion to such appropriation account for salaries and expenses with such fiscal year limitation. ‘‘(2) AVAILABILITY.— Ef f ectiv e da te s.D isc lo s ur e. Deadli n es. N otification.