H.R.4134 - To amend the Internal Revenue Code of 1986 to clarify that any person who, for a commercial purpose, makes available for consumer use a machine capable of producing tobacco products, is a manufacturer of tobacco products.

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  • Official: To amend the Internal Revenue Code of 1986 to clarify that any person who, for a commercial purpose, makes available for consumer use a machine capable of producing tobacco products, is a manufacturer of tobacco products. as introduced.

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Introduced
 
House
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Senate
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President
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03/04/12
 
 
 
 
 
 
 

Sponsor

Representative

Diane Black

R-TN

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Official Summary

3/5/2012--Introduced.Amends the Internal Revenue Code to include within the definition of "manufacturer of tobacco products," for excise tax purposes, any person who for commercial purposes makes available for consumer use a machine capable of producing tobacco products.


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