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 U.S. Code: Title 19 - CUSTOMS DUTIES U.S. Code: Title 26 - INTERNAL REVENUE CODE § 5001 - Imposition, rate, and attachment of tax
§ 5007 - Collection of tax on distilled spirits
§ 5008 - Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
§ 5010 - Credit for wine content and for flavors content
§ 5041 - Imposition and rate of tax
§ 5051 - Imposition and rate of tax
§ 5061 - Method of collecting tax
§ 5111 - Eligibility
§ 5112 - Registration and regulation
§ 5113 - Investigation of claims
§ 5114 - Drawback
§ 5121 - Recordkeeping by wholesale dealers
§ 5122 - Recordkeeping by retail dealers
§ 5123 - Preservation and inspection of records, and entry of premises for inspection
§ 5124 - Registration by dealers
§ 5131 - Packaging distilled spirits for industrial uses
§ 5132 - Prohibited purchases by dealers
§ 5207 - Records and reports
§ 5232 - Imported distilled spirits
§ 5271 - Permits
§ 5275 - Records and reports
§ 5276 - Repealed. Pub. L. 109–59, title XI, § 11125(a)(3), Aug. 10, 2005, 119 Stat. 1953]
§ 5301 - General
§ 5314 - Special applicability of certain provisions
§ 5555 - Records, statements, and returns
§ 6001 - Notice or regulations requiring records, statements, and special returns
§ 6301 - Collection authority
§ 6302 - Mode or time of collection
§ 6804 - Attachment and cancellation
§ 7101 - Form of bonds
§ 7102 - Single bond in lieu of multiple bonds
§ 7651 - Administration and collection of taxes in possessions
§ 7652 - Shipments to the United States
§ 7805 - Rules and regulations
U.S. Code: Title 27 - INTOXICATING LIQUORS U.S. Code: Title 31 - MONEY AND FINANCE Statutes at Large
Title 27 published on 13-Jun-2017 04:22
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR Part 26 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.
2016-12-22; vol. 81 # 246 - Thursday, December 22, 2016 81 FR 94186 - Amendments To Streamline Importation of Distilled Spirits, Wine, Beer, Malt Beverages, Tobacco Products, Processed Tobacco, and Cigarette Papers and Tubes and Facilitate Use of the International Trade Data System
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 December 31, 2016. 27 CFR Parts 1, 4, 5, 7, 26, 27, and 41 Summary In this document, the Alcohol and Tobacco Tax and Trade Bureau is amending its regulations governing the importation of distilled spirits, wine, beer and malt beverages, tobacco products, processed tobacco, and cigarette papers and tubes. The amendments in this document clarify and streamline import procedures, and support the implementation of the International Trade Data System and the filing of import information electronically. The amendments include providing the option for importers to file import-related data electronically when filing entry or entry summary data electronically with U.S. Customs and Border Protection (CBP), as an alternative to current TTB requirements that importers submit paper documents to CBP upon importation.
2016-06-21; vol. 81 # 119 - Tuesday, June 21, 2016 81 FR 40404 - Amendments To Streamline Importation of Distilled Spirits, Wine, Beer, Malt Beverages, Tobacco Products, Processed Tobacco, and Cigarette Papers and Tubes, and Facilitate Use of the International Trade Data System
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 on or before August 22, 2016. 27 CFR Parts 1, 4, 5, 7, 26, 27, and 41 Summary In this document, the Alcohol and Tobacco Tax and Trade Bureau (TTB) proposes to amend its regulations governing the importation of distilled spirits, wine, beer and malt beverages, tobacco products, processed tobacco, and cigarette papers and tubes. The proposed amendments are intended to clarify and streamline import procedures, and support the implementation of the International Trade Data System and the filing of import information electronically in conjunction with an electronic import filing with U.S. Customs and Border Protection (CBP). The proposed amendments include providing the option for importers to file import-related data electronically when filing entry or entry summary data electronically with CBP, as an alternative to the current TTB requirements that importers submit paper documents to CBP upon importation.
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.
