PUBLIC LAW 101-508 —NOV. 5, 1990 104 STAT. 1388-419 (8) DEFINITIONS.—For purposes of this subsection— (A) IN GENERAL.— Terms used in this subsection which are also used in subchapter A of chapter 51 of such Code shall have the respective meanings such terms have in such part. (B) PERSON. —The term "person" includes any State or political subdivision thereof, or any agency or instrumentality of a State or political subdivision thereof. (C) SECRETARY. —The term "Secretary" means the Secretary of the Treasury or his delegate. (9) TREATMENT OF IMPORTED PERFUMES CONTAINING DISTILLED SPIRITS.— For purposes of this subsection, any article described in section 5001(a)(3) of such Code shall be treated as distilled spirits; except that the tax imposed by paragraph (1) shall be imposed on a wine gallon basis in lieu of a proof gallon basis. To the extent provided by regulations prescribed by the Secretary, the preceding sentence shall not apply to any article held on January 1, 1991, on the premises of a retail establishment. SEC. 11202. INCREASE IN EXCISE TAXES ON TOBACCO PRODUCTS. (a) CIGARS.— Subsection (a) of section 5701 is amended— (1) by striking "75 cents per thousand" in paragraph (1) and inserting "$1,125 cents per thousand (93.75 cents per thousand on cigars removed during 1991 or 1992)", and (2) by striking "equal to" and all that follows in paragraph (2) and inserting "equal to— "(A) 10.625 percent of the price for which sold but not more than $25 per thousand on cigars removed during 1991 or 1992, and "(B) 12.75 percent of the price for which sold but not more than $30 per thousand on cigars removed after 1992." (b) CIGARETTES.— Subsection (b) of section 5701 is amended— (1) by striking "$8 per thousand" in paragraph (1) and inserting "$12 per thousand ($10 per thousand on cigarettes removed during 1991 or 1992)", and (2) by striking "$16.80 per thousand" in paragraph (2) and inserting "$25.20 per thousand ($21 per thousand on cigarettes removed during 1991 or 1992)". (c) CIGARETTE PAPERS.— Subsection (c) of section 5701 is amended by striking Vn, cent" and inserting "0.75 cent (0.625 cent on cigarette papers removed during 1991 or 1992)". (d) CIGARETTE TUBES.— Subsection (d) of section 5701 is amended by striking "1 cent" and inserting "1.5 cents (1.25 cents on cigarette tubes removed during 1991 or 1992)". (e) SMOKELESS TOBACCO.—Subsection (e) of section 5701 is amended— (1) by striking "24 cents" in paragraph (1) and inserting "36 cents (30 cents on snuff removed during 1991 or 1992)", and (2) by striking "8 cents" in paragraph (2) and inserting "12 cents (10 cents on chewing tobacco removed during 1991 or 1992)". (f) PIPE TOBACCO. —Subsection (f) of section 5701 is amended by striking "45 cents" and inserting "67.5 cents (56.25 cents on pipe tobacco removed during 1991 or 1992)". (g) DETERMINATION OF PRICE.— Subsection (m) of section 5702 is amended to read as follows:
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