Title 27 published on 09-Dec-2017 03:26
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR Part 19 after this date.
2017-01-04; vol. 82 # 2 - Wednesday, January 4, 2017 82 FR 1108 - Changes to Certain Alcohol-Related Regulations Governing Bond Requirements and Tax Return Filing Periods
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau Temporary rule; Treasury decision; cross reference to notice of proposed rulemaking. This rule is effective January 4, 2017. 27 CFR Parts 18, 19, 24, 25, 26, 27, 28, and 30 Summary The Alcohol and Tobacco Tax and Trade Bureau (TTB) is amending its regulations relating to alcohol excise taxes to implement certain changes made to the Internal Revenue Code of 1986 (IRC) by the Protecting Americans from Tax Hikes Act of 2015 (PATH Act). This rulemaking implements section 332 of the PATH Act, which amends the IRC to change tax return due dates and remove bond requirements for certain eligible taxpayers. Section 332 authorizes a new annual return period for taxpayers paying taxes imposed with respect to distilled spirits, wines, and beer on a deferred basis who reasonably expect to be liable for not more than $1,000 in such taxes imposed for the calendar year and who are liable for not more than $1,000 in such taxes in the preceding calendar year. Section 332 also removes bond requirements for taxpayers who are eligible to pay excise taxes on distilled spirits, wines, and beer using quarterly or annual return periods and who pay those taxes on a deferred basis. Under section 332, such taxpayers are exempt from bond requirements with respect to distilled spirits and wine only to the extent those products are for nonindustrial use. TTB is soliciting comments from all interested parties on these amendments through a notice of proposed rulemaking published elsewhere in this issue of the Federal Register .
82 FR 780 - Changes to Certain Alcohol-Related Regulations Governing Bond Requirements and Tax Return Filing Periods
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau Notice of proposed rulemaking; cross-reference to temporary rule. Comments must be received on or before March 6, 2017. 27 CFR Parts 18, 19, 24, 25, 26, 27, 28, and 30 Summary In a temporary rule published elsewhere in this issue of the Federal Register, the Alcohol and Tobacco Tax and Trade Bureau (TTB) is amending its regulations relating to excise taxes imposed on distilled spirits, wines, and beer to implement certain changes made to the Internal Revenue Code of 1986 (IRC) by the Protecting Americans from Tax Hikes Act of 2015 (PATH Act). The temporary rule implements section 332 of the PATH Act, which amends the IRC to remove bond requirements and change tax return due dates for certain eligible excise taxpayers. In this document, TTB proposes to adopt the regulations in the temporary rule as a permanent regulatory change. The text of the regulations in the temporary rule serves as the text of the proposed regulations. This document also proposes to amend the regulations governing the submission of reports by certain eligible excise taxpayers. In this document, TTB is soliciting comments on the amendments adopted in the temporary rule and the amendments proposed in this notice of proposed rulemaking.
2016-08-30; vol. 81 # 168 - Tuesday, August 30, 2016 81 FR 59445 - Reclassification of Specially Denatured Spirits and Completely Denatured Alcohol Formulas and Related Amendments
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau Final rule; Treasury decision. This final rule is effective October 31, 2016. 27 CFR Parts 19, 20, 21, 27, and 28 Summary The Alcohol and Tobacco Tax and Trade Bureau is amending its regulations concerning denatured alcohol and products made with industrial alcohol. The amendments eliminate outdated specially denatured spirits formulas from the regulations, reclassify some specially denatured spirits formulas as completely denatured alcohol formulas, and issue some new general-use formulas for manufacturing products with specially denatured spirits. The amendments remove unnecessary regulatory burdens on the industrial alcohol industry, as well as on TTB, and align the regulations with current industry practice. The amendments also make other improvements and clarifications, as well as a number of minor technical changes and corrections to the regulations.
2014-03-27; vol. 79 # 59 - Thursday, March 27, 2014 79 FR 17029 - Electronic Submission of Forms, the Finished Products Records for Distilled Spirits Plants, and Closures on Certain Distilled Spirits Products
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau Direct final rule; Treasury decision. Effective Date: April 28, 2014. 27 CFR Parts 19, 26, 27, and 73 Summary The Alcohol and Tobacco Tax and Trade Bureau (TTB) is amending its regulations regarding the electronic submission of forms to provide for the electronic submission to TTB of copies of certain forms, where the original is to be retained by the submitter along with other records. This amendment removes a barrier that industry members have faced when trying to apply for permits completely by electronic means. TTB is also amending its regulations to address circumstances where TTB requires certain information to be submitted to other agencies. Specifically, the amendments provide that TTB requirements for information to be submitted to another agency may be met by the electronic submission of the information, as long as the other agency has provided for such a submission of information by electronic means. In addition, TTB is amending its regulations governing the records that distilled spirits plant (DSP) proprietors must keep of finished products. Specifically, TTB is removing the requirement that DSP proprietors keep a daily summary record of the kind of distilled spirits bottled or packaged. Finally, TTB is amending its regulations regarding closures that must be affixed to containers of imported distilled spirits products or of such products brought into the United States from Puerto Rico or the Virgin Islands. The amendments remove a requirement that a part of the closure remain attached to the container when opened. This amendment will align the regulations for such products with those applicable to domestic distilled spirits products.
2013-06-27; vol. 78 # 124 - Thursday, June 27, 2013 78 FR 38628 - Reclassification of Specially Denatured Spirits and Completely Denatured Alcohol Formulas and Related Amendments
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau Notice of proposed rulemaking; solicitation of comments. TTB must receive your written comments on or before August 26, 2013. 27 CFR Parts 19, 20, 21, 27, and 28 Summary The Alcohol and Tobacco Tax and Trade Bureau (TTB) proposes to amend its regulations concerning denatured alcohol and products made with industrial alcohol. The proposed amendments would eliminate outdated specially denatured spirits formulas from the regulations, reclassify some specially denatured spirits formulas as completely denatured alcohol formulas, and issue some new general-use formulas for manufacturing products with specially denatured spirits. The proposed amendments would remove unnecessary regulatory burdens on the industrial alcohol industry as well as TTB, and would align the regulations with current industry practice. The proposed amendments would also make other needed improvements and clarifications, as well as a number of minor technical changes and corrections to the regulations. TTB invites comments on these proposed amendments to the regulations.
2012-02-07; vol. 77 # 25 - Tuesday, February 7, 2012 77 FR 6038 - Revisions to Distilled Spirits Plant Operations Reports and Regulations; Comment Period Extension
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau Notice of proposed rulemaking; extension of comment period. Written comments on Notice No. 124 are now due on or before March 5, 2012. 27 CFR Part 19 Summary The Alcohol and Tobacco Tax and Trade Bureau is extending the comment period for Notice No. 124, Revisions to Distilled Spirits Plant Operations Reports and Regulations, a notice of proposed rulemaking published in the Federal Register on December 5, 2011. TTB is taking this action in response to a request from a distilled spirits industry association.
