Title 27 published on 05-May-2017 03:18
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR Part 24 after this date.
2017-01-23; vol. 82 # 13 - Monday, January 23, 2017 82 FR 7653 - Implementation of Statutory Amendments Requiring the Modification of the Definition of Hard Cider
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 temporary rule is effective January 23, 2017. 27 CFR Parts 24 and 27 Summary This temporary rule amends the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations to implement changes made to the definition of “hard cider” in the Internal Revenue Code of 1986 by the Protecting Americans from Tax Hikes Act of 2015. The modified definition broadens the range of wines eligible for the hard cider tax rate. TTB is amending its regulations to reflect the modified definition of hard cider effective for products removed on or after January 1, 2017, and to set forth new labeling requirements to identify products to which the hard cider tax rate applies. The new labeling requirements include both a one-year transitional rule and a new labeling requirement that takes effect for products removed on or after January 1, 2018. TTB is also 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 7753 - Implementation of Statutory Amendments Requiring the Modification of the Definition of Hard Cider
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 24, 2017. 27 CFR Parts 24 and 27 Summary Elsewhere in this issue of the Federal Register, by means of a temporary rule, the Alcohol and Tobacco Tax and Trade Bureau (TTB) implements changes made to the definition of “hard cider” in the Internal Revenue Code of 1986 by the Protecting Americans from Tax Hikes Act of 2015. The modified definition broadens the range of wines eligible for the hard cider tax rate. TTB is amending its regulations to reflect the modified definition of hard cider effective for products removed on or after January 1, 2017, and to set forth new labeling requirements to identify products to which the hard cider tax rate applies. The new labeling requirements include both a one-year transitional rule and a new labeling requirement that takes effect for products removed on or after January 1, 2018. The text of the regulations in that temporary rule published elsewhere in this issue of the Federal Register serves as the text of the proposed regulations.
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.
2016-11-22; vol. 81 # 225 - Tuesday, November 22, 2016 81 FR 83752 - Wine Treating Materials and Related Regulations
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau Notice of proposed rulemaking. Comments must be received by January 23, 2017. 27 CFR Part 24 Summary The Alcohol and Tobacco Tax and Trade Bureau (TTB) is proposing to amend its regulations pertaining to the production of wine and in particular in regard to the permissible treatments that may be applied to wine and to juice from which wine is made. These proposed amendments are in response to requests from wine industry members to authorize certain wine treating materials and processes not currently authorized by TTB regulations. TTB invites comments on the proposed regulatory changes described in this document, as well as on other wine treatment issues for which regulatory amendments are not proposed in this document.
2016-09-08; vol. 81 # 174 - Thursday, September 8, 2016 81 FR 62046 - Proposed Revisions to Wine Labeling and Recordkeeping Requirements; Comment Period Reopening
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau Notice of proposed rulemaking; reopening of comment period. The comment period for the proposed rule published on June 22, 2016 (81 FR 40584) is reopened. Written comments on Notice No. 160 are now due on or before December 7, 2016. 27 CFR Parts 4 and 24 Summary The Alcohol and Tobacco Tax and Trade Bureau (TTB) is reopening the comment period for Notice No. 160, Proposed Revisions to Wine Labeling and Recordkeeping Requirements, a notice of proposed rulemaking published in the Federal Register on June 22, 2016. In Notice No. 160, TTB proposed to amend its labeling and recordkeeping regulations in 27 CFR part 24 to provide that any standard grape wine containing 7 percent or more alcohol by volume that is covered by a certificate of exemption from label approval may be labeled with a varietal (grape type) designation, a type designation of varietal significance, a vintage date, or an appellation of origin only if the wine is labeled in compliance with the standards set forth in the appropriate sections of 27 CFR part 4 for that label information. TTB also proposed to amend its part 4 wine labeling regulations to include a reference to the new part 24 requirement. TTB is reopening the comment period in response to requests from two wine industry trade associations. In addition, this reopening of the comment period solicits comments from the public on issues that were raised in comments received in response to Notice No. 160.
2016-06-22; vol. 81 # 120 - Wednesday, June 22, 2016 81 FR 40584 - Proposed Revisions to Wine Labeling and Recordkeeping Requirements
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau Notice of proposed rulemaking. TTB must receive written comments on or before August 22, 2016. 27 CFR Parts 4 and 24 Summary The Alcohol and Tobacco Tax and Trade Bureau (TTB) proposes to amend its labeling and recordkeeping regulations in 27 CFR part 24 to provide that any standard grape wine containing 7 percent or more alcohol by volume that is covered by a certificate of exemption from label approval may not be labeled with a varietal (grape type) designation, a type designation of varietal significance, a vintage date, or an appellation of origin unless the wine is labeled in compliance with the standards set forth in the appropriate sections of 27 CFR part 4 for that label information. TTB is also proposing to amend its part 4 wine labeling regulations to include a reference to the new part 24 requirement.
2015-09-15; vol. 80 # 178 - Tuesday, September 15, 2015 80 FR 55246 - Return of Wine to Bonded Premises
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau Final rule; Treasury decision. This rule is effective on October 15, 2015. 27 CFR Parts 24 and 70 Summary The Alcohol and Tobacco Tax and Trade Bureau is revising the wine regulations governing the return of wine to bonded wine premises in response to two statutory changes. First, to incorporate a provision contained in the Taxpayer Relief Act of 1997, TTB is removing a regulatory requirement that wine returned to bond must be unmerchantable. Second, to incorporate a provision contained in the Internal Revenue Service Restructuring and Reform Act of 1998, TTB is revising the regulations to clarify that the refund or credit of excise tax applies to any wine removed from a bonded wine cellar and subsequently returned to bond. The current regulatory text states that a refund or credit of tax is available only for wine produced in the United States.
