View all text of Subchapter IX [§ 387 - § 387v]
§ 387s. User fees
(a) Establishment of quarterly fee
(b) Assessment of user fee
(1) Amount of assessment
The total amount of user fees authorized to be assessed and collected under subsection (a) for a fiscal year is the following, as applicable to the fiscal year involved:
(A) For fiscal year 2009, $85,000,000 (subject to subsection (e)).
(B) For fiscal year 2010, $235,000,000.
(C) For fiscal year 2011, $450,000,000.
(D) For fiscal year 2012, $477,000,000.
(E) For fiscal year 2013, $505,000,000.
(F) For fiscal year 2014, $534,000,000.
(G) For fiscal year 2015, $566,000,000.
(H) For fiscal year 2016, $599,000,000.
(I) For fiscal year 2017, $635,000,000.
(J) For fiscal year 2018, $672,000,000.
(K) For fiscal year 2019 and each subsequent fiscal year, $712,000,000.
(2) Allocations of assessment by class of tobacco products
(A) In general
(B) Applicable percentage
(i) In general
For purposes of subparagraph (A), the applicable percentage for a fiscal year for each of the following classes of tobacco products shall be determined in accordance with clause (ii):
(I) Cigarettes.(II) Cigars, including small cigars and cigars other than small cigars.(III) Snuff.(IV) Chewing tobacco.(V) Pipe tobacco.(VI) Roll-your-own tobacco.(ii) Allocations
(iii) Requirement of regulations
(iv) Reallocations
(3) Determination of user fee by company
(A) In general
The total user fee to be paid by each manufacturer or importer of a particular class of tobacco products shall be determined for each quarter by multiplying—
(i) such manufacturer’s or importer’s percentage share as determined under paragraph (4); by
(ii) the portion of the user fee amount for the current quarter to be assessed on all manufacturers and importers of such class of tobacco products as determined under paragraph (2).
(B) No fee in excess of percentage share
(4) Allocation of assessment within each class of tobacco product
(5) Allocation for cigars
(6) Timing of assessment
(7) Memorandum of understanding
(A) In general
(B) Assurances
(c) Crediting and availability of fees
(1) In general
(2) Availability
(A) In general
(B) Prohibition against use of other funds
(i) In general
(ii) Startup costs
(C) Reimbursement of start-up amounts
(i) In general
(ii) Treatment of reimbursed amounts
(D) Fee collected during start-up period
(E) Obligation of start-up costs in anticipation of available fee collections
(3) Authorization of appropriations
(d) Collection of unpaid fees
(e) Applicability to fiscal year 2009
If the date of enactment of the Family Smoking Prevention and Tobacco Control Act occurs during fiscal year 2009, the following applies, subject to subsection (c):
(1) The Secretary shall determine the fees that would apply for a single quarter of such fiscal year according to the application of subsection (b) to the amount specified in paragraph (1)(A) of such subsection (referred to in this subsection as the “quarterly fee amounts”).
(2) For the quarter in which such date of enactment occurs, the amount of fees assessed shall be a pro rata amount, determined according to the number of days remaining in the quarter (including such date of enactment) and according to the daily equivalent of the quarterly fee amounts. Fees assessed under the preceding sentence shall not be collected until the next quarter.
(3) For the quarter following the quarter to which paragraph (2) applies, the full quarterly fee amounts shall be assessed and collected, in addition to collection of the pro rata fees assessed under paragraph (2).
(June 25, 1938, ch. 675, § 919, as added Pub. L. 111–31, div. A, title I, § 101(b)(3), June 22, 2009, 123 Stat. 1826.)