Page:United States Statutes at Large Volume 79.djvu/191

 79 STAT. ]

PUBLIC LAW 89-44-JUNE 21, 1965

151

(as redesignated by subparagraph (B)) "export warehouse proprietors, and dealers in tobacco materials" and inserting i n lieu thereof "and export warehouse proprietors".

(3) Section 5702 (relating to definitions applicable to the taxes pJa\^*^*\64^^' on tobacco, cigars, cigarettes, etc.) is amended— (A) by striking out subsections (a), (1), and (m) and redesignating subsections (b), (c), (d), (e), (f), (g), (h), (i), (j), (k), (n), and (o) as subsections (a), (b), (c), (d), (e), (f), (g), (h), (i), (j), (k), and (1), respectively; (B) by striking out "manufactured tobacco, cigars, and" in subsection (c) (as redesignated) and inserting in lieu thereof "cigars and"; and (C) by striking out subsection (d) (as redesignated) and inserting in lieu thereof the following: "(d)

MANTJTACTURER OF TOBACOO PRODUCTS.—^'Manufacturer

of

tobacco products' means any person who manufactures cigars or cigarettes, except that such term shall not include— "(1) a person who produces cigars or cigarettes solely for his own personal consumption or use; or "(2) a proprietor of a customs bonded manufacturing warehouse with respect to the operation of such warehouse." (4) Section 5704 (relating to exemption from tax) is amended— (A) by striking out subsection (c) and redesignating subsections (d) and (e) as (c) and (d),respectively; and (B) by striking out subsection (c) (as redesignated) and inserting in lieu wiereof the following: " (c) TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES R E LEASED IN BOND FROM CUSTOMS CUSTODY.—Tobacco products and cig-

arette papers and tubes, imported or brought into the United Statues, may be released from customs custody, without payment of tax, for delivery to a manufacturer of tobacco products or cigarette papers and tubes, in accordance with such regulations and under such bond as the Secretary or his delegate shall prescribe." (5^ The heading of subchapter B of chapter 52 is amended by striking out "Export Warehouse Proprietors, and Dealers in Tobacco Materials" and inserting in lieu thereof "and Export Warehouse Proprietors". (6) Section 5711(a) (relating to requirement for bond) is amended by striking out "as an export warehouse proprietor, or as a dealer in tobacco materials," and inserting in lieu thereof "or as an export warehouse proprietor,". (7) Chapter 52 (relating to cigars, cigarettes, and cigarette papers and tubes) is amended by striking out subchapter D and redesignating subchapters E, F, adld G as subchapters D, E, and F, respectively. (8) The heading of subchapter D (as redesignated) is amended by striking out "Export Warehouse Proprietors, and Dealers in Tobacco Materials" and inserting in lieu thereof "and Export Warehouse Proprietors". (9) Section 5741 (relating to records) is amended by striking out "every export warehouse proprietor, and every dealer in tobacco materials" and inserting in lieu thereof "and every export warehouse proprietor,".

^^ ^*^** ^"*-

�