CFR > Title 27 > Chapter I > Subchapter B > Part 45 > Subpart A – Scope of Regulations
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| § 45.1 | Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of the United States |
Terms Used In CFR > Title 27 > Chapter I > Subchapter B > Part 45 > Subpart A - Scope of Regulations
- Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.