TECHNICAL AMENDMENT TO THE BALANCED BUDGET ACT OF 1997.

SEC. 4003. TECHNICAL AMENDMENT TO THE BALANCED BUDGET ACT OF 1997. (a) In General.—Subsection (c) of section 5761 of the Internal Revenue Code of 1986 is amended by adding at the end the following: “This subsection and section 5754 shall not apply to any person who relands or receives tobacco products in the quantity allowed entry free of tax and duty under subchapter IV of chapter 98 of the Harmonized Tariff Schedule of the United States. No quantity of tobacco products other than the quantity referred to in the preceding sentence may be relanded or received as a personal use quantity.”.114 STAT. 2178 (b) Effective Date.—The amendment made by this section shall take effect as if included in section 9302 of the Balanced Budget Act of 1997.