Page:United States Statutes at Large Volume 124.djvu/1119

 124 STAT. 1093 PUBLIC LAW 111–154—MAR. 31, 2010 ‘‘(d) DELIVERY.— ‘‘(1) IN GENERAL.—Except as provided in paragraph (2), no delivery seller may sell or deliver to any consumer, or tender to any common carrier or other delivery service, any cigarettes or smokeless tobacco pursuant to a delivery sale unless, in advance of the sale, delivery, or tender— ‘‘(A) any cigarette or smokeless tobacco excise tax that is imposed by the State in which the cigarettes or smokeless tobacco are to be delivered has been paid to the State; ‘‘(B) any cigarette or smokeless tobacco excise tax that is imposed by the local government of the place in which the cigarettes or smokeless tobacco are to be delivered has been paid to the local government; and ‘‘(C) any required stamps or other indicia that the excise tax has been paid are properly affixed or applied to the cigarettes or smokeless tobacco. ‘‘(2) EXCEPTION.—Paragraph (1) does not apply to a delivery sale of smokeless tobacco if the law of the State or local govern- ment of the place where the smokeless tobacco is to be delivered requires or otherwise provides that delivery sellers collect the excise tax from the consumer and remit the excise tax to the State or local government, and the delivery seller complies with the requirement. ‘‘(e) LIST OF UNREGISTERED OR NONCOMPLIANT DELIVERY SELLERS.— ‘‘(1) IN GENERAL.— ‘‘(A) INITIAL LIST.—Not later than 90 days after this subsection goes into effect under the Prevent All Cigarette Trafficking Act of 2009, the Attorney General of the United States shall compile a list of delivery sellers of cigarettes or smokeless tobacco that have not registered with the Attorney General of the United States pursuant to section 2(a), or that are otherwise not in compliance with this Act, and— ‘‘(i) distribute the list to— ‘‘(I) the attorney general and tax administrator of every State; ‘‘(II) common carriers and other persons that deliver small packages to consumers in interstate commerce, including the United States Postal Service; and ‘‘(III) any other person that the Attorney Gen- eral of the United States determines can promote the effective enforcement of this Act; and ‘‘(ii) publicize and make the list available to any other person engaged in the business of interstate deliveries or who delivers cigarettes or smokeless tobacco in or into any State. ‘‘(B) LIST CONTENTS.—To the extent known, the Attorney General of the United States shall include, for each delivery seller on the list described in subparagraph (A)— ‘‘(i) all names the delivery seller uses or has used in the transaction of its business or on packages deliv- ered to customers; Deadline.