PUBLIC LAW 99-272—APR. 7, 1986
100 STAT. 311
of the funds deposited into such account shall be available for any purpose other than making payments authorized under the preceding sentence.". SEC. 13033. ADVISORY COMMITTEE.
19 USC 2071
In accordance with the provisions of the Federal Advisory Committee Act, the Secretary of the Treasury shall establish an 5 USC app. advisory committee, whose membership shall consist of representatives from the airline, shipping, and other transportation industries, the general public, and others who may be subject to any fee or charge (1) authorized by law, or (2) proposed by the United States Customs Service for the purpose of covering expenses incurred by the Customs Service. The advisory committee shall meet on a periodic basis and shall advise the Secretary on issues related to the performance of the customs services. This advice shall include, but not be limited to, such issues as the time periods during which such services should be performed, the proper number and deployment of inspection officers, the level of fees, and the appropriateness of any proposed fee. The Secretary shall give substantial consideration to the views of the advisory committee in the exercise of his duties.
Subtitle B—General Revenue Provisions SEC. 13200. AMENDMENT OF 1954 CODE.
Except as otherwise expressly provided, whenever in this subtitle an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954. 26 USC l et seq. SEC. 13201. INCREASE IN TAX ON CIGARETTES MADE PERMANENT.
(a) Subsection (c) of section 283 of the Tax Equity and Fiscal Responsibility Act of 1982 (relating to increase in tax on cigarettes) is amended by striking out all that follows "December 31, 1982" and inserting in lieu thereof a period. (b) For purposes of all Federal and State laws, the amendment made by subsection (a) shall be treated as having taken effect on March 14, 1986.
26 USC 5701 ^°^state and local 1°^®^'!?"^®"*^^^6 USC 5701
SEC. 13202. TAX ON SMOKELESS TOBACCO.
(a) In GENERAL.—Section 5701 (relating to rate of tax) is amended 26 USC 5701. by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection: "(e) SMOKELESS TOBACCO.—On smokeless tobacco, manufacturered in or imported into the United States, there shall be imposed the following taxes: "(1) SNUFF.—On snuff, 24 cents per pound and a proportionate tax at the like rate on all fractional parts of a pound. "(2) CHEWING TOBACCO.—On chewing tobacco, 8 cents per pound and a proportionate tax at the like rate on all fractional parts of a pound.". (b) CONFORMING AMENDMENTS.—
(1) The heading of chapter 52 is amended by inserting "SMOKELESS TOBACCO," after "CIGARETTES,".
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