Some of the other questions this document answers includes:
- Which companies are included in tobacco user fee assessments
- How should a company submit its monthly report
- Is hookah subject to user free requirements
Section 919(a) of the FD&C Act requires the FDA to assess user fees on, and collect fees from, each manufacturer and importer of tobacco products that are subject to the tobacco product provisions of the FD&C Act. Products that are subject to these user fees include cigarettes, snuff, chewing tobacco, roll-your-own tobacco, cigars and pipe tobacco.
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