123STA T . 11 0PUBLIC LA W 111 – 3 —FE B. 4, 200 9shal l be s u s p e nd ed for su c h per i od as t he S ecretar y dee m s proper or shall be re v o k ed .’ ’. (3)EF F ECTIV E DA TE. —T he amendments made by this sub - section shall take effect on the date of the enactment of this A ct. (c) A P P L ICATI ON OF I NTE R NAL R EVEN U E C ODE STATUTE OF L I M ITATION S FOR ALCO H OL AND TO B ACCO E X CISE TAXES.— ( 1 )IN G ENERAL.—Section 5 1 4 (a) of the Tariff Act of 1 9 3 0 (19 U .S.C. 1514(a)) is amended by strikin g‘ ‘and section 5 2 0 (relating to refunds)’’ and inserting ‘‘section 520 (relating to refunds) , and section 6 501 of the Internal Revenue Code of 19 8 6 (but only w ith respect to ta x es imposed under chapters 51 and 52 of such Code)’’. (2) EFFECTIVE DATE.—The amendment made by this sub- section shall apply to articles imported after the date of the enactment of this Act. (d) EXPANSION OF D EFINITION OF ROLL- Y OUR- OW N TOBACCO.— (1) IN GENERAL.—Section 5 7 02(o) of the Internal Revenue Code of 1986 is amended by inserting ‘‘or cigars, or for use as wrappers thereof’’ before the period at the end. (2) EFFECTIVE DATE.—The amendment made by this sub- section shall apply to articles removed (as defined in section 5702( j ) of the Internal Revenue Code of 1986) after M arch 31, 2009. (e) TIME OF TAX FOR UNLAWFULL Y MANUFACTURED TOBACCO P RODUCTS.— (1) IN GENERAL.—Section 5703(b)(2) of such Code is amended by adding at the end the following new subparagraph
‘‘( F ) SPECIAL RULE FOR UNLAWFULLY MANUFACTURED TOBACCO PRODUCTS.—In the case of any tobacco products, cigarette paper, or cigarette tubes manufactured in the United States at any place other than the premises of a manufacturer of tobacco products, cigarette paper, or cigarette tubes that has filed the bond and obtained the permit re q uired under this chapter, tax shall be due and payable immediately upon manufacture.’’. (2) EFFECTIVE DATE.—The amendment made by this sub- section shall take effect on the date of the enactment of this Act. (f) DISCLOSURE.— (1) IN GENERAL.—Paragraph (1) of section 6103(o) of such Code is amended by designating the text as subparagraph (A), moving such text 2 ems to the right, striking ‘‘Returns’’ and inserting ‘‘ ( A ) IN GENERAL.—Returns’’, and by inserting after subparagraph (A) (as so redesignated) the following new subparagraph: ‘‘( B ) USE IN CERTAIN PROCEEDINGS.—Returns and return information disclosed to a Federal agency under subparagraph (A) may be used in an action or proceeding (or in preparation for such action or proceeding) brought under section 625 of the American J obs Creation Act of 2004 for the collection of any unpaid assessment or penalty arising under such Act.’’. (2) CONFORMING AMENDMENT.—Section 6103(p)(4) of such Code is amended by striking ‘‘(o)(1)’’ both places it appears and inserting ‘‘(o)(1)(A)’’. 26USC 6 103. 26 USC 57 03 note . 26 USC 5703. 26 USC 5702 note. 26 USC 5702. 1 9 USC 151 4 note. 26 USC 5712 note.
