27 CFR 25 - BEER | LII / Legal Information Institute

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Authority: 19 U.S.C. 81c; 26 U.S.C. 5002, 5051-505 4, 5056, 5061, 5121, 5122-5124, 5222, 5401-5403, 5411-5417, 5551, 5552, 5555, 5556, 5671, 5673, 5684, 6011, 6061, 6065, 6091, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6651, 6656, 6676, 6806, 7342, 7606, 7805; 31 U.S.C. 9301, 9303-930 8.

Source: T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, unless otherwise noted.

Title 27 published on 2011-04-01

The following are only the Rules published in the Federal Register after the published date of Title 27.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

2011-08-24; vol. 76 # 164 - Wednesday, August 24, 2011

76 FR 52862 - Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol Excise Taxpayers

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-21615
RIN	1513-AB43
Docket No.	TTB-2011-0001
T.D.	ATF-365
T.D.	TTB-41
Notice No.	115
Re: T.D.	TTB-89
T.D.	TTB-94
TTB Notice No.	56
and ATF Notice No.	813

DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau

Final rule; Treasury decision.

Effective Date: This final rule is effective August 24, 2011.

27 CFR Parts 24, 25, 26, 40, 41, and 70

Summary

The Alcohol and Tobacco Tax and Trade Bureau (TTB) is adopting, as a final rule, regulations contained in a temporary rule pertaining to the semimonthly payments of excise tax on distilled spirits, wine, beer, tobacco products, and cigarette papers and tubes, and pertaining to the quarterly payment of alcohol excise tax by small taxpayers. This final rule action does not include those regulations contained in the temporary rule pertaining to part 19 of the TTB regulations, which were adopted as a final rule in a separate regulatory initiative.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code

19 USC 81c - Exemption from customs laws of merchandise brought into foreign trade zone

26a USC 5002

26a USC 5051

26a USC 5054

26a USC 5417

26a USC 5555

26a USC 5556

26a USC 5671

26a USC 5673

26a USC 5684

26a USC 6011

26a USC 6061

26a USC 6065

26a USC 6091

26a USC 6656

31 USC 9301 - Definitions

31 USC 9303 - Use of eligible obligations instead of surety bonds

31 USC 9304 - Surety corporations

31 USC 9305 - Authority and revocation of authority of surety corporations

31 USC 9306 - Surety corporations acting outside area of incorporation and place of principal office

31 USC 9307 - Civil actions and judgments against surety corporations

31 USC 9308 - Civil penalty

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR 25

2011-08-24; vol. 76 # 164 - Wednesday, August 24, 2011

76 FR 52862 - Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol Excise Taxpayers

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-21615
RIN	1513-AB43
Docket No.	TTB-2011-0001
T.D.	ATF-365
T.D.	TTB-41
Notice No.	115
Re: T.D.	TTB-89
T.D.	TTB-94
TTB Notice No.	56
and ATF Notice No.	813

DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau

Final rule; Treasury decision.

Effective Date: This final rule is effective August 24, 2011.

27 CFR Parts 24, 25, 26, 40, 41, and 70

Summary

The Alcohol and Tobacco Tax and Trade Bureau (TTB) is adopting, as a final rule, regulations contained in a temporary rule pertaining to the semimonthly payments of excise tax on distilled spirits, wine, beer, tobacco products, and cigarette papers and tubes, and pertaining to the quarterly payment of alcohol excise tax by small taxpayers. This final rule action does not include those regulations contained in the temporary rule pertaining to part 19 of the TTB regulations, which were adopted as a final rule in a separate regulatory initiative.

2011-02-01; vol. 76 # 21 - Tuesday, February 1, 2011

76 FR 5473 - Technical Corrections to the TTB Regulations

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-1279
RIN	1513-AB69
Docket No.	TTB-2011-0003
T.D.	TTB-91

DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau

Final rule; Treasury decision.

Effective Date: March 3, 2011.

27 CFR Parts 1, 4, 5, 7, 9, 13, 16, 17, 18, 20, 22, 24, 25, 26, 28, 30, 40, 41, 44, 45, 53, 70, and 71

Summary

In this final rule, the Alcohol and Tobacco Tax and Trade Bureau makes technical corrections to its regulations. These amendments correct grammatical, spelling and typographical errors, update cross-references, update references to the Bureau's administrative practices and organizational structure, and make other non-substantive corrections and clarifications. These amendments do not change the Bureau's interpretation of any regulation or the requirements of any recordkeeping provision.

2011-01-20; vol. 76 # 13 - Thursday, January 20, 2011

76 FR 3502 - Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol Excise Taxpayers

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-1142
RIN	1513-AB43
Docket No.	TTB-2011-0001
T.D.	TTB-89
Re: Notice No.	115
T.D.	ATF-365
T.D.	TTB-41
ATF Notice No. 813 and TTB Notice No.	56

DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau

Temporary rule; Treasury decision.

Effective Dates: This temporary rule is effective on February 22, 2011, through February 24, 2014.

27 CFR Parts 19, 24, 25, 26, 40, 41, and 70

Summary

This temporary rule updates and reissues Alcohol and Tobacco Tax and Trade Bureau regulations pertaining to the semimonthly payments of excise tax on distilled spirits, wine, beer, tobacco products, and cigarette papers and tubes, and also reissues temporary regulations regarding quarterly payment of excise tax for small alcohol excise taxpayers. The temporary regulations adopted in this document replace temporary regulations issued under T.D. ATF-365 and T.D. TTB-41, which were originally published in 1995 and 2006, respectively. TTB is soliciting comments from all interested parties on these regulatory provisions through a notice of proposed rulemaking, published elsewhere in this issue of the Federal Register .

76 FR 3584 - Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol Excise Taxpayers

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-1144
RIN	1513-AB43
Docket No.	TTB-2011-0001
T.D.	ATF-365
T.D.	TTB-41
ATF Notice No. 813 and TTB Notice No.	56
Notice No.	115
Re: T.D.	TTB-89

DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau

Notice of proposed rulemaking.

Comments must be received on or before March 21, 2011.

27 CFR Parts 19, 24, 25, 26, 40, 41, and 70

Summary

Elsewhere in this issue of the Federal Register , the Alcohol and Tobacco Tax and Trade Bureau is issuing a temporary rule to implement certain changes made to the Internal Revenue Code of 1986 by the Uruguay Round Agreement Act of 1994 and by the 2005 Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users. The temporary rule updates and reissues regulations pertaining to the semimonthly payments of excise tax on distilled spirits, wine, beer, tobacco products, and cigarette papers and tubes, and also reissues temporary regulations regarding quarterly payment of excise tax for small alcohol excise taxpayers. The text of the regulations in the temporary rule published elsewhere in this issue of the Federal Register serves as the text of the proposed regulations.

27 CFR 25 - BEER

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