Establishment of quarterly fee
Beginning on , the Secretary shall in accordance with this section assess user fees on, and collect such fees from, each manufacturer and importer of tobacco products subject to this subchapter. The fees shall be assessed and collected with respect to each quarter of each fiscal year, and the total amount assessed and collected for a fiscal year shall be the amount specified in subsection (b)(1) for such year, subject to subsection (c).
Assessment of user fee
Amount of assessment
Allocations of assessment by class of tobacco products
In general
The total user fees assessed and collected under subsection (a) each fiscal year with respect to each class of tobacco products shall be an amount that is equal to the applicable percentage of each class for the fiscal year multiplied by the amount specified in paragraph (1) for the fiscal year.
Applicable percentage
In general
Allocations
section 518d(c) of title 7The applicable percentage of each class of tobacco product described in clause (i) for a fiscal year shall be the percentage determined under for each such class of product for such fiscal year.
Requirement of regulations
section 387a(b) of this titlesection 387a(b) of this titleNotwithstanding clause (ii), no user fees shall be assessed on a class of tobacco products unless such class of tobacco products is listed in or is deemed by the Secretary in a regulation under to be subject to this subchapter.
Reallocations
section 387a(b) of this titlesection 387a(b) of this titleIn the case of a class of tobacco products that is not listed in or deemed by the Secretary in a regulation under to be subject to this subchapter, the amount of user fees that would otherwise be assessed to such class of tobacco products shall be reallocated to the classes of tobacco products that are subject to this subchapter in the same manner and based on the same relative percentages otherwise determined under clause (ii).
Determination of user fee by company
In general
No fee in excess of percentage share
No manufacturer or importer of tobacco products shall be required to pay a user fee in excess of the percentage share of such manufacturer or importer.
Allocation of assessment within each class of tobacco product
section 518d of title 7The percentage share of each manufacturer or importer of a particular class of tobacco products of the total user fee to be paid by all manufacturers or importers of that class of tobacco products shall be the percentage determined for purposes of allocations under subsections (e) through (h) of .
Allocation for cigars
Notwithstanding paragraph (4), if a user fee assessment is imposed on cigars, the percentage share of each manufacturer or importer of cigars shall be based on the excise taxes paid by such manufacturer or importer during the prior fiscal year.
Timing of assessment
The Secretary shall notify each manufacturer and importer of tobacco products subject to this section of the amount of the quarterly assessment imposed on such manufacturer or importer under this subsection for each quarter of each fiscal year. Such notifications shall occur not later than 30 days prior to the end of the quarter for which such assessment is made, and payments of all assessments shall be made by the last day of the quarter involved.
Memorandum of understanding
In general
The Secretary shall request the appropriate Federal agency to enter into a memorandum of understanding that provides for the regular and timely transfer from the head of such agency to the Secretary of the information described in paragraphs (2)(B)(ii) and (4) and all necessary information regarding all tobacco product manufacturers and importers required to pay user fees. The Secretary shall maintain all disclosure restrictions established by the head of such agency regarding the information provided under the memorandum of understanding.
Assurances
Beginning not later than fiscal year 2015, and for each subsequent fiscal year, the Secretary shall ensure that the Food and Drug Administration is able to determine the applicable percentages described in paragraph (2) and the percentage shares described in paragraph (4). The Secretary may carry out this subparagraph by entering into a contract with the head of the Federal agency referred to in subparagraph (A) to continue to provide the necessary information.
Crediting and availability of fees
In general
Fees authorized under subsection (a) shall be collected and available for obligation only to the extent and in the amount provided in advance in appropriations Acts, subject to paragraph (2)(D). Such fees are authorized to remain available until expended. Such sums as may be necessary may be transferred from the Food and Drug Administration salaries and expenses appropriation account without fiscal year limitation to such appropriation account for salaries and expenses with such fiscal year limitation.
Availability
In general
Fees appropriated under paragraph (3) are available only for the purpose of paying the costs of the activities of the Food and Drug Administration related to the regulation of tobacco products under this subchapter and the Family Smoking Prevention and Tobacco Control Act (referred to in this subsection as “tobacco regulation activities”), except that such fees may be used for the reimbursement specified in subparagraph (C).
Prohibition against use of other funds
In general
Except as provided in clause (ii), fees collected under subsection (a) are the only funds authorized to be made available for tobacco regulation activities.
Startup costs
Clause (i) does not apply until . Until such date, any amounts available to the Food and Drug Administration (excluding user fees) shall be available and allocated as needed to pay the costs of tobacco regulation activities.
Reimbursement of start-up amounts
In general
Any amounts allocated for the start-up period pursuant to subparagraph (B)(ii) shall be reimbursed through any appropriated fees collected under subsection (a), in such manner as the Secretary determines appropriate to ensure that such allocation results in no net change in the total amount of funds otherwise available, for the period from , through , for Food and Drug Administration programs and activities (other than tobacco regulation activities) for such period.
Treatment of reimbursed amounts
Amounts reimbursed under clause (i) shall be available for the programs and activities for which funds allocated for the start-up period were available, prior to such allocation, until , notwithstanding any otherwise applicable limits on amounts for such programs or activities for a fiscal year.
Fee collected during start-up period
Notwithstanding the first sentence of paragraph (1), fees under subsection (a) may be collected through under subparagraph (B)(ii) and shall be available for obligation and remain available until expended. Such offsetting collections shall be credited to the salaries and expenses account of the Food and Drug Administration.
Obligation of start-up costs in anticipation of available fee collections
section 1534 of title 31Notwithstanding any other provision of law, following the enactment of an appropriation for fees under this section for fiscal year 2010, or any portion thereof, obligations for costs of tobacco regulation activities during the start-up period may be incurred in anticipation of the receipt of offsetting fee collections through procedures specified in .
Authorization of appropriations
For fiscal year 2009 and each subsequent fiscal year, there is authorized to be appropriated for fees under this section an amount equal to the amount specified in subsection (b)(1) for the fiscal year.
Collection of unpaid fees
In any case where the Secretary does not receive payment of a fee assessed under subsection (a) within 30 days after it is due, such fee shall be treated as a claim of the United States Government subject to subchapter II of chapter 37 of title 31.
Applicability to fiscal year 2009
June 25, 1938, ch. 675, § 919Pub. L. 111–31, div. A, title I, § 101(b)(3)123 Stat. 1826(, as added , , .)
Editorial Notes
References in Text
Pub. L. 111–31123 Stat. 1776section 301 of this titleThe Family Smoking Prevention and Tobacco Control Act, referred to in subsec. (c)(2)(A), is div. A of , , . For complete classification of this Act to the Code, see Short Title of 2009 Amendment note set out under .
Pub. L. 111–31The date of enactment of the Family Smoking Prevention and Tobacco Control Act and such date of enactment, referred to in subsec. (e), is the date of enactment of , which was approved .