Increase in Tax on Tobacco Products and Cigarette Papers and Tubes [99R-88P]

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This document implements the January 1, 2000 and January 1, 2002 tax increases on tobacco products and cigarette papers and tubes imposed by section 9302 of the Balanced Budget Act of 1997 (Pub. L. 105-33). ATF is amending existing regulations to show the new tax rates. This document also makes additional changes of a technical nature.