Ill STAT. 672 PUBLIC LAW 105-33 —AUG. 5, 1997 (2) by striking "equal to" and all that follows in paragraph (2) and inserting "equal to 20.719 percent (18.063 percent on cigars removed during 2000 or 2001) of the price for which sold but not more than $48.75 per thousand ($42.50 per thousand on cigars removed during 2000 or 2001).". (c) CIGARETTE PAPERS.— Subsection (c) of section 5701 of such Code is amended by striking "0.75 cent (0.625 cent on cigarette papers removed during 1991 or 1992)" and inserting "1.22 cents (1.06 cents on cigarette papers removed during 2000 or 2001)". (d) CIGARETTE TUBES. — Subsection (d) of section 5701 of such Code is amended by striking "1.5 cents (1.25 cents on cigarette tubes removed during 1991 or 1992)" and inserting "2.44 cents (2.13 cents on cigarette tubes removed during 2000 or 2001)". (e) SMOKELESS TOBACCO. —Subsection (e) of section 5701 of such Code is amended— (1) by striking "36 cents (30 cents on snuff removed during 1991 or 1992)" in paragraph (1) and inserting "58.5 cents (51 cents on snuff removed during 2000 or 2001)", and (2) by striking "12 cents (10 cents on chewing tobacco removed during 1991 or 1992)" in paragraph (2) and inserting "19.5 cents (17 cents on chewing tobacco removed during 2000 or 2001)". (f) PIPE TOBACCO.— Subsection (f) of section 5701 of such Code is amended by striking "67.5 cents (56.25 cents on pipe tobacco removed during 1991 or 1992)" and inserting "$1.0969 cents (95.67 cents on pipe tobacco removed during 2000 or 2001)". (g) IMPOSITION OF EXCISE TAX ON MANUFACTURE OR IMPORTA- TION OF ROLL-YOUR-OWN TOBACCO.— (1) IN GENERAL.— Section 5701 of such Code (relating to rate of tax) is amended by redesignating subsection (g) as subsection (h) and by inserting after subsection (f) the following new subsection: "(g) RoLL-YouR-OwN TOBACCO.—On roll-your-own tobacco, manufactured in or imported into the United States, there shall be imposed a tax of $1.0969 cents (95.67 cents on roll-your-own tobacco removed during 2000 or 2001) per pound (and a proportionate tax at the like rate on all fractional parts of a pound).". (2) ROLL-YOUR-OWN TOBACCO. —Section 5702 of such Code (relating to definitions) is amended by adding at the end the following new subsection: "(p) RoLL-YouR-OWN TOBACCO. —The term 'roll-your-own tobacco' means any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes.". (3) TECHNICAL AMENDMENTS.— (A) Subsection (c) of section 5702 of such Code is amended by striking "and pipe tobacco" and inserting "pipe tobacco, and roll-your-own tobacco". (B) Subsection (d) of section 5702 of such Code is amended— (i) in the materisJ preceding paragraph (1), by striking "or pipe tobacco" and inserting "pipe tobacco, or roll-your-own tobacco", and (ii) by striking paragraph (1) and inserting the following new paragraph:
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