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 5 - GOVERNMENT ORGANIZATION AND EMPLOYEES 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
§ 5054 - Determination and collection of tax on beer
§ 5061 - Method of collecting tax
§ 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
§ 5201 - Regulation of operations
§ 5205 - Repealed. Pub. L. 98–369, div. A, title IV, § 454(a), July 18, 1984, 98 Stat. 820]
§ 5207 - Records and reports
§ 5232 - Imported distilled spirits
§ 5273 - Sale, use, and recovery of denatured distilled spirits
§ 5301 - General
§ 5313 - Withdrawal of distilled spirits from customs custody free of tax for use of the United States
§ 5555 - Records, statements, and returns
§ 6302 - Mode or time of collection
§ 7805 - Rules and regulations
Statutes at Large
Title 27 published on 01-Aug-2018 04:33
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR Part 27 after this date.
2017-12-05; vol. 82 # 232 - Tuesday, December 5, 2017 82 FR 57351 - Implementation of Statutory Amendments Requiring the Modification of the Definition of Hard Cider; Delayed Compliance Date of the Hard Cider Tax Class Labeling Statement Requirement
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau Temporary rule; delay of compliance date. This temporary rule is effective December 5, 2017 through January 23, 2020. 27 CFR Parts 24 and 27 Summary This temporary rule delays the compliance date of a wine labeling requirement that was established by T.D. TTB-147, a temporary rule published on January 23, 2017. In that rule, TTB required the statement “Tax class 5041(b)(6)” to appear on the container of any wine for which the hard cider tax rate is claimed if it is removed from wine premises or customs custody on or after January 1, 2018. This temporary rule delays the compliance date for that requirement by one year. Specifically, the tax class statement “Tax Class 5041(b)(6)” will not be required to appear on containers of wine that are taxed at the hard cider tax rate until January 1, 2019. Through a notice of proposed rulemaking published elsewhere in this issue of the Federal Register, TTB is soliciting comments from all interested parties on this delay of the compliance date for the wine labeling requirement, and, also in that document, TTB is reopening for 60 days the comment period for Notice No 168, the notice of proposed rulemaking that published concurrently with T.D. TTB-147 on January 23, 2017.
82 FR 57392 - Implementation of Statutory Amendments Requiring the Modification of the Definition of Hard Cider; Delayed Compliance Date for the Hard Cider Tax Class Labeling Statement Requirement; Reopening of Comment Period
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau Notice of proposed rulemaking and reopening of comment period. Comments on the delayed compliance date referenced in this document (Notice No. 168A) are due on or before February 5, 2018. The comment period for the proposed rule, Notice No. 168, published on January 23, 2017, at 82 FR 7753 is reopened for 60 days, and, therefore, comments on Notice No. 168 also are now due on or before February 5, 2018. 27 CFR Parts 24 and 27 Summary On January 23, 2017, the Alcohol and Tobacco Tax and Trade Bureau (TTB) published a temporary rule, T.D. TTB-147, Implementation of Statutory Amendments Requiring the Modification of the Definition of Hard Cider, that amended its 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 (PATH Act) of 2015. The amended regulations included a requirement that the statement “Tax class 5041(b)(6)” appear on the container of any wine for which the hard cider tax rate is claimed if the wine is removed from wine premises or customs custody on or after January 1, 2018. Concurrent with the temporary rule, TTB published Notice of Proposed Rulemaking No. 168 requesting comments on the regulatory amendments made by T.D. TTB-147. In response to a comment received from a cider industry trade association, TTB, in a temporary rule published elsewhere in this issue of the Federal Register, is now delaying the compliance date for the hard cider tax class labeling requirement by one year, until January 1, 2019. In this document, TTB is requesting comments on that delayed compliance date, and we are also re-opening the comment period for Notice No. 168 for an additional 60 days to request comments on the regulatory amendments described in T.D. TTB-147.
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.
2016-12-22; 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.
2016-08-30; 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.
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.
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.
