Section 3621 · Tobacco proclamation authority

Amended 1 time on record

Applied in 1 court decisions — leading case Cook v. Sivley (2000)

Most recently applied in Cook v. Sivley (April 2000)

(a) In general

The President, after consultation with the Committee on Ways and Means of the House of Representatives and with the Committee on Finance of the Senate, may proclaim the reduction or elimination of any duty with respect to cigar binder and filler tobacco, wrapper tobacco, or oriental tobacco set forth in Schedule XX.

(b) Effective date

This section shall take effect on December 8, 1994.