United States · Bill · HR
H.R. 11643 (94th)
A bill to amend section 5701 (a)(2) of the Internal Revenue Code of 1954 so as to change the bracket tax on cigars to an ad valorem tax.
Introduced
3 February 1976
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Amends the Internal Revenue Code to change the excise tax on large cigars to an ad valorem tax based on wholesale price per thousand. Requires every manufacturer of tobacco products, every importer, and every export warehouse proprietor to maintain records which shall be available for inspection by Internal Revenue officers. Defines the term "wholesale price" with respect to cigars.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
1 official file
Introduced in House
summary · EN · 3 February 1976
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/94th-congress/house-bill/11643
- Open data entity: https://api.congress.gov/v3/bill/94/hr/11643