[Federal Register Volume 76, Number 13 (Thursday, January 20, 2011)]
[Proposed Rules]
[Pages 3584-3587]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-1144]
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
27 CFR Parts 19, 24, 25, 26, 40, 41, and 70
[Docket No. TTB-2011-0001; Notice No. 115; Re: T.D. TTB-89; T.D. ATF-
365; T.D. TTB-41; ATF Notice No. 813 and TTB Notice No. 56]
RIN 1513-AB43
Time for Payment of Certain Excise Taxes, and Quarterly Excise
Tax Payments for Small Alcohol Excise Taxpayers
AGENCY: Alcohol and Tobacco Tax and Trade Bureau, Treasury.
ACTION: Notice of proposed rulemaking.
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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.
DATES: Comments must be received on or before March 21, 2011.
ADDRESSES: You may send comments on this notice to one of the following
addresses:
http://www.regulations.gov (via the online comment form
for this notice as posted within Docket No. TTB-2011-0001 at
``Regulations.gov,'' the Federal e-rulemaking portal);
Mail: Director, Regulations and Rulings Division, Alcohol
and Tobacco Tax and Trade Bureau, P.O. Box 14412, Washington, DC 20044-
4412; or
Hand Delivery/Courier in Lieu of Mail: Alcohol and Tobacco
Tax and Trade Bureau, 1310 G Street, NW., Suite 200E, Washington, DC
20005.
See the Public Participation section of this notice for specific
instructions and requirements for submitting comments, and for
information on how to request a public hearing.
You may view copies of this notice, any comments received, and the
related
[[Page 3585]]
temporary rule at http://www.regulations.gov. A direct link to the
appropriate Regulations.gov docket is also available under Notice No.
115 on the TTB Web site at http://www.ttb.gov/regulations_laws/all_rulemaking.shtml. You also may view copies of these documents by
appointment at the TTB Information Resource Center, 1310 G Street, NW.,
Washington, DC 20220. Please call 202-453-2270 to make an appointment.
FOR FURTHER INFORMATION CONTACT: For questions concerning tax payment
procedures and quarterly filing procedures, contact Jackie Feinauer,
National Revenue Center, Alcohol and Tobacco Tax and Trade Bureau (513-
684-3442); for questions concerning this document, contact Kara
Fontaine, Regulations and Rulings Division, Alcohol and Tobacco Tax and
Trade Bureau (202-453-2103 or [email protected]).
SUPPLEMENTARY INFORMATION:
Background
In the Rules and Regulations section of this issue of the Federal
Register, we are issuing a temporary rule reissuing and updating
regulatory amendments to implement certain provisions of the Uruguay
Round Agreement Act of 1994 (URA) (Pub. L. 103-465, 108 Stat. 4809),
and the 2005 Safe, Accountable, Flexible, Efficient Transportation
Equity Act: A Legacy for Users (SAFETEA) (Pub. L. 109-59, 119 Stat.
1144). The reissued temporary rule updates and reissues Alcohol and
Tobacco Tax and Trade Bureau (TTB) regulations pertaining to the
semimonthly payments of Federal excise tax on distilled spirits, wine,
beer, tobacco products, and cigarette papers and tubes. The temporary
rule also reissues temporary regulations regarding quarterly payment of
excise tax for small alcohol excise taxpayers. The regulations
contained in the temporary rule and proposed 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.
The temporary regulations involve amendments to parts 19, 24, 25,
26, 40, 41, and 70 of the TTB regulations (27 CFR parts 19, 24, 25, 26,
40, 41, and 70). The text of the temporary regulations serves as the
text of these proposed regulations. The preamble to the temporary
regulations explains the proposed regulations.
Public Participation
Comments Invited
We invite comments from interested members of the public on this
proposed rulemaking. Please submit your comments by the closing date
shown above in this notice. Your comments must reference Notice No. 115
and include your name and mailing address. Your comments also must be
made in English, be legible, and be written in language acceptable for
public disclosure. We do not acknowledge receipt of comments, and we
consider all comments as originals.
Submitting Comments
You may submit comments on this notice by one of the following
three methods:
Federal e-Rulemaking Portal: You may electronically submit
comments on this notice through ``Regulations.gov,'' the Federal e-
rulemaking portal. A direct link to the Regulations.gov docket
containing this notice, Docket No. TTB-2011-0001, and its related
comment submission form is available on the TTB Web site at http://www.ttb.gov/regulations_laws/all_rulemaking.shtml under Notice No.
115. You may also reach this notice and its related comment form via
the Regulations.gov search page at http://www.regulations.gov.
Supplemental files may be attached to comments submitted via
Regulations.gov. For information on how to use Regulations.gov, visit
the site and click on the ``Help'' or ``FAQ'' tabs.''
Mail: You may send written comments to the Director,
Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade
Bureau, P.O. Box 14412, Washington, DC 20044-4412.
Hand Delivery/Courier: You may hand-carry your comments or
have them hand-carried to the Alcohol and Tobacco Tax and Trade Bureau,
1310 G Street, NW., Suite 200E, Washington, DC 20005.
If you are commenting on behalf of an association, business, or
other entity, your comment must include the entity's name as well as
your name and position title. If you comment via http://www.regulations.gov, please enter the entity's name in the
``Organization'' blank of the comment form. If you comment via mail,
please submit your entity's comment on letterhead.
You may also write to the Administrator before the comment closing
date to ask for a public hearing. The Administrator reserves the right
to determine whether to hold a public hearing.
Confidentiality
All submitted comments and attachments are part of the public
record and subject to disclosure. Do not enclose any material in your
comments that you consider to be confidential or inappropriate for
public disclosure.
Public Disclosure
On the Federal e-rulemaking portal, Regulations.gov, we will post,
and you may view, copies of this notice, any electronic or mailed
comments we receive about this proposal, and the related temporary
rule. A direct link to the Regulations.gov docket containing this
notice and the comments received on this proposal is available on the
TTB Web site at http://www.ttb.gov/regulations_laws/all_rulemaking.shtml under Notice No. 115. You may also reach the relevant
docket through the Regulations.gov search page at http://www.regulations.gov.
All posted comments will display the commenter's name, organization
(if any), city, and State, and, in the case of mailed comments, all
address information, including e-mail addresses. We may omit voluminous
attachments or material that we consider unsuitable for posting.
You also may view copies of this notice, any electronic or mailed
comments we receive about this proposal, and the related temporary rule
by appointment at the TTB Information Resource Center, 1310 G Street,
NW., Washington, DC 20220. You may also obtain copies at 20 cents per
8.5- x 11-inch page. Contact our information specialist at the above
address or by telephone at 202-453-2270 to schedule an appointment or
to request copies of comments or other materials.
Regulatory Flexibility Act, Paperwork Reduction Act, and Executive
Order 12866
Since the regulatory text proposed in this notice of proposed
rulemaking is identical to that contained in the companion temporary
rule published elsewhere in this issue of the Federal Register, the
analysis contained in the preamble of the temporary rule concerning the
Regulatory Flexibility Act, the Paperwork Reduction Act, the
inapplicability of prior notice and comment, and Executive Order 12866
also apply to this proposed rule.
Drafting Information
Kara Fontaine of the Regulations and Rulings Division, Alcohol and
Tobacco Tax and Trade Bureau, drafted this document.
[[Page 3586]]
List of Subjects
27 CFR Part 19
Caribbean Basin Initiative, Claims, Electronic funds transfers,
Excise taxes, Exports, Gasohol, Imports, Labeling, Liquors, Packaging
and containers, Puerto Rico, Reporting and recordkeeping requirements,
Research, Security measures, Surety bonds, Vinegar, Virgin Islands,
Warehouses.
27 CFR Part 24
Administrative practice and procedure, Claims, Electronic funds
transfers, Excise taxes, Exports, Food additives, Fruit juices,
Labeling, Liquors, Packaging and containers, Reporting and
recordkeeping requirements, Research, Scientific equipment, Spices and
flavorings, Surety bonds, Vinegar, Warehouses, Wine.
27 CFR Part 25
Beer, Claims, Electronic funds transfers, Excise taxes, Exports,
Labeling, Packaging and containers, Reporting and recordkeeping
requirements, Research, Surety bonds.
27 CFR Part 26
Alcohol and alcoholic beverages, Caribbean Basin Initiative,
Claims, Customs duties and inspection, Electronic funds transfers,
Excise taxes, Packaging and containers, Puerto Rico, Reporting and
recordkeeping requirements, Surety bonds, Virgin Islands, Warehouses.
27 CFR Part 40
Cigars and cigarettes, Claims, Electronic fund transfers, Excise
taxes, Labeling, Packaging and containers, Reporting and recordkeeping
requirements, Surety bonds, Tobacco.
27 CFR Part 41
Cigars and cigarettes, Claims, Customs duties and inspection,
Electronic funds transfers, Excise taxes, Imports, Labeling, Packaging
and containers, Puerto Rico, Reporting and recordkeeping requirements,
Surety bonds, Tobacco, Virgin Islands, Warehouses.
27 CFR Part 70
Administrative practice and procedure, Claims, Excise taxes,
Freedom of Information, Law enforcement, Penalties, Surety bonds.
Proposed Amendments to the Regulations
For the reasons discussed in the preamble, we propose to amend 27
CFR, chapter I, parts 19, 24, 25, 26, 40, 41, and 70 as follows:
PART 19--DISTILLED SPIRITS PLANTS
1. The authority citation for part 19 continues to read as follows:
Authority: 19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-5006,
5008, 5010, 5041, 5061, 5062, 5066, 5101, 5121, 5122-5124, 5171-
5173, 5175, 5176, 5178-5181, 5201-5204, 5206, 5207, 5211-5215, 5221-
5223, 5231, 5232, 5235, 5236, 5241-5243, 5271, 5273, 5301, 5311-
5313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559, 5561, 5562,
5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676, 6806, 7510,
7805; 31 U.S.C. 9301, 9303, 9304, 9306.
2. [The proposed amendatory instructions and the proposed
regulatory text for part 19 are the same as the amendatory instructions
and the amendatory regulatory text set forth in the temporary rule on
this subject published in the Rules and Regulations section of this
issue of the Federal Register.]
PART 24--WINE
3. The authority citation for part 24 continues to read as follows:
Authority: 5 U.S.C. 552(a); 26 U.S.C. 5001, 5008, 5041, 5042,
5044, 5061, 5062, 5121, 5122-5124, 5173, 5206, 5214, 5215, 5351,
5353, 5354, 5356, 5357, 5361, 5362, 5364-5373, 5381-5388, 5391,
5392, 5511, 5551, 5552, 5661, 5662, 5684, 6065, 6091, 6109, 6301,
6302, 6311, 6651, 6676, 7302, 7342, 7502, 7503, 7606, 7805, 7851; 31
U.S.C. 9301, 9303, 9304, 9306.
4. [The proposed amendatory instructions and the proposed
regulatory text for part 24 are the same as the amendatory instructions
and the amendatory regulatory text set forth in the temporary rule on
this subject published in the Rules and Regulations section of this
issue of the Federal Register.]
PART 25--BEER
5. The authority citation for part 25 continues to read as follows:
Authority: 19 U.S.C. 81c; 26 U.S.C. 5002, 5051-5054, 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, 9303-9308.
6. [The proposed amendatory instructions and the proposed
regulatory text for part 25 are the same as the amendatory instructions
and the amendatory regulatory text set forth in the temporary rule on
this subject published in the Rules and Regulations section of this
issue of the Federal Register.]
PART 26--LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN
ISLANDS
7. The authority citation for part 26 continues to read as follows:
Authority: 19 U.S.C. 81c: 26 U.S.C. 5001, 5007, 5008, 5010,
5041, 5051, 5061, 5111-5114, 5121, 5122-5124, 5131, 5132, 5207,
5232, 5271, 5275, 5301, 5314, 5555, 6001, 6301, 6302, 6804, 7101,
7102, 7651, 7652, 7805; 27 U.S.C. 203, 205: 31 U.S.C. 9301, 9303,
9304, 9306.
8. [The proposed amendatory instructions and the proposed
regulatory text for part 26 are the same as the amendatory instructions
and the amendatory regulatory text set forth in the temporary rule on
this subject published in the Rules and Regulations section of this
issue of the Federal Register.]
PART 40--MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND
TUBES, AND PROCESSED TOBACCO
9. The authority citation for part 40 is revised to read as
follows:
Authority: 26 U.S.C. 448, 5701, 5703-5705, 5711-5713, 5721-5723,
5731-5734, 5741, 5751, 5753, 5761-5763, 6061, 6065, 6109, 6151,
6301, 6302, 6311, 6313, 6402, 6404, 6423, 6676, 6806, 7011, 7212,
7325, 7342, 7502, 7503, 7606, 7805; 31 U.S.C. 9301, 9303, 9304,
9306.
10. [The proposed amendatory instructions and the proposed
regulatory text for part 40 are the same as the amendatory instructions
and the amendatory regulatory text set forth in the temporary rule on
this subject published in the Rules and Regulations section of this
issue of the Federal Register.]
PART 41--IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND
TUBES, AND PROCESSED TOBACCO
11. The authority citation for part 41 continues to read as
follows:
Authority: 26 U.S.C. 5701-5705, 5708, 5712, 5713, 5721-5723,
5741, 5754, 5761-5763, 6301, 6302, 6313, 6402, 6404, 7101, 7212,
7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.
12. [The proposed amendatory instructions and the proposed
regulatory text for part 41 are the same as the amendatory instructions
and the amendatory regulatory text set forth in the temporary rule on
this subject published in the Rules and Regulations section of this
issue of the Federal Register.]
[[Page 3587]]
PART 70--PROCEDURE AND ADMINISTRATION
13. The authority citation for part 70 continues to read as
follows:
Authority: 5 U.S.C. 301 and 552: 26 U.S.C. 4181, 4182, 5123,
5203, 5207, 5275, 5367, 5415, 5504, 5555, 5684(a), 5741, 5761(b),
5802, 6020, 6021, 6064, 6102, 6155, 6159, 6201, 6203, 6204, 6301,
6303, 6311, 6313, 6314, 6321, 6323, 6325, 6326, 6331-6343, 6401-
6404, 6407, 6416, 6423, 6501-6503, 6511, 6513, 6514, 6532, 6601,
6602, 6611, 6621, 6622, 6651, 6653, 6656-6658, 6665, 6671, 6672,
6701, 6723, 6801, 6862, 6863, 6901, 7011, 7101, 7102, 7121, 7122,
7207, 7209, 7214, 7304, 7401, 7403, 7406, 7423, 7424, 7425, 7426,
7429, 7430, 7432, 7502, 7503, 7505, 7506, 7513, 7601-7606, 7608-
7610, 7622, 7623, 7653, 7805.
14. [The proposed amendatory instructions and the proposed
regulatory text for part 70 are the same as the amendatory instructions
and the amendatory regulatory text set forth in the temporary rule on
this subject published in the Rules and Regulations section of this
issue of the Federal Register.]
Signed: June 2, 2010.
Mary G. Ryan,
Acting Administrator.
Approved: August 18, 2010.
Timothy E. Skud,
Deputy Assistant Secretary, Tax, Trade, and Tariff Policy.
[FR Doc. 2011-1144 Filed 1-19-11; 8:45 am]
BILLING CODE 4810-31-P