[Federal Register Volume 66, Number 72 (Friday, April 13, 2001)]
[Rules and Regulations]
[Pages 19087-19089]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 01-9238]



[[Page 19087]]

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DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco and Firearms

27 CFR Part 53

[T.D. ATF-447]
RIN 1512-AC18


Manufacturers Excise Taxes--Firearms and Ammunition; Delegation 
of Authority

AGENCY: Bureau of Alcohol, Tobacco and Firearms (ATF), Treasury.

ACTION: Treasury decision, final rule.

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SUMMARY: This final rule replaces all ATF authorities contained in 
regulations on ``Manufacturers Excise Taxes--Firearms and Ammunition'' 
with the ``appropriate ATF officer'' and requires that persons file 
documents required by those regulations with the ``appropriate ATF 
officer'' or in accordance with the instructions on the ATF form. Also, 
this final rule removes the definitions of, and references to, specific 
officers subordinate to the Director. Also, this final rule renumbers 
an ATF Form from ATF F 5300.29 to ATF F 5600.28. Concurrently with this 
Treasury Decision, ATF Order 1130.18 is being published. Through this 
order, the Director has delegated all of the authorities in these 
regulations to the appropriate ATF officers and specified the ATF 
officers with whom applications, notices and other reports, which are 
not ATF forms, are filed.

EFFECTIVE DATE: April 13, 2001.

FOR FURTHER INFORMATION CONTACT: Lisa Gesser, Regulations Division, 
Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Avenue, NW., 
Washington, DC 20226, (202-927-9347) or e-mail at 
[email protected].

SUPPLEMENTARY INFORMATION:

Background

    Pursuant to Treasury Order 120-03, dated November 5, 1990, the 
Secretary of the Treasury delegated to the Director of the Bureau of 
Alcohol, Tobacco and Firearms (ATF), the authority to enforce, among 
other laws, the provisions of sections 4181 and 4182 of chapter 32 of 
the Internal Revenue Code (IRC) of 1986. The Director has subsequently 
redelegated certain of these authorities to appropriate subordinate 
officers by various means, including regulation, ATF delegation orders, 
regional directives, or similar delegation documents. As a result, to 
ascertain what particular officer is authorized to perform a particular 
function under chapter 32, each of these various delegation instruments 
must be consulted. Similarly, each time a delegation of authority is 
revoked or redelegated, each of the delegation documents must be 
reviewed and amended as necessary.
    ATF has determined that this multiplicity of delegation instruments 
complicates and hinders the task of determining which ATF officer is 
authorized to perform a particular function. ATF also believes these 
multiple delegation instruments exacerbate the administrative burden 
associated with maintaining up-to-date delegations, resulting in an 
undue delay in reflecting current authorities.
    Accordingly, this final rule rescinds all authorities of the 
Director in part 53 that were previously delegated and places those 
authorities with the ``appropriate ATF officer.'' The authorities of 
the Director that were not previously delegated are also placed with 
the ``appropriate ATF officer.'' Along with this final rule, ATF is 
publishing ATF Order 1130.18, Delegation Order--Delegation of the 
Director's Authorities in part 53, Manufacturers Excise Taxes--Firearms 
and Ammunition, which delegates certain of these authorities to the 
appropriate organizational level. The effect of these changes is to 
consolidate all delegations of authority in part 53 into one delegation 
instrument. This action both simplifies the process for determining 
what ATF officer is authorized to perform a particular function and 
facilitates the updating of delegations in the future. As a result, 
delegations of authority will be reflected in a more timely and user-
friendly manner.
    In addition, this final rule also eliminates all references in the 
regulations that identify the ATF officer with whom an ATF form is 
filed. This is because ATF forms will indicate the officer with whom 
they must be filed. Similarly, this final rule also amends part 53 to 
provide that submission of documents other than ATF forms (such as 
letterhead applications, notices and reports) must be filed with the 
``appropriate ATF officer'' identified in ATF Order 1130.18. These 
changes will facilitate the identification of the officer with whom 
forms and other required submissions are filed.
    This final rule also amends Subpart C--Administrative and 
Miscellaneous Provisions, of 27 CFR part 53. Specifically, a new 
Sec. 53.20 is added to recognize authorities in part 53 and to identify 
ATF Order 1130.18 as the instrument reflecting such delegations. Also 
Sec. 53.21 is amended to provide that the instructions for an ATF form 
identify the ATF officer with whom it must be filed.
    This rule also amends all references to ATF F 5300.29, Application 
for Extension of Time for Payment of Tax, to indicate the renumbering 
of this form to ATF Form 5600.38.

Paperwork Reduction Act

    The provisions of the Paperwork Reduction Act of 1995, Public Law 
104-13, 44 U.S.C. Chapter 35, and its implementing regulations, 5 CFR 
part 1320, do not apply to this final rule because there are no new or 
revised recordkeeping or reporting requirements.

Regulatory Flexibility Act

    Because no notice of proposed rulemaking is required for this rule, 
the provisions of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) 
do not apply. A copy of this final rule was submitted to the Chief 
Counsel for Advocacy of the Small Business Administration in accordance 
with 26 U.S.C. 7805(f). No comments were received.

Executive Order 12866

    It has been determined that this rule is not a significant 
regulatory action because it will not: (1) Have an annual effect on the 
economy of $100 million or more or adversely affect in a material way 
the economy, a sector of the economy, productivity, competition, jobs, 
the environment, public health or safety, or State, local or tribal 
governments or communities; (2) Create a serious inconsistency or 
otherwise interfere with an action taken or planned by another agency; 
(3) Materially alter the budgetary impact of entitlements, grants, user 
fees, or loan programs or the rights and obligations of recipients 
thereof; or (4) Raise novel legal or policy issues arising out of legal 
mandates, the President's priorities, or the principles set forth in 
Executive Order 12866.

Administrative Procedure Act

    Because this final rule merely makes technical amendments and 
conforming changes to improve the clarity of the regulations, it is 
unnecessary to issue this final rule with notice and public procedure 
under 5 U.S.C. 553(b). Similarly it is unnecessary to subject this 
final rule to the effective date limitation of 5 U.S.C. 553(d).

Drafting Information

    The principal author of this document is Lisa Gesser, Regulations 
Division, Bureau of Alcohol, Tobacco and Firearms.

[[Page 19088]]

List of Subjects in 27 CFR Part 53

    Administrative practice and procedure, Arms and munitions, 
Authority delegations, Excise taxes, Exports, Imports, Penalties, 
Reporting and recordkeeping requirements.

Authority and Issuance

    Title 27, Code of Federal Regulations is amended as follows:

PART 53--MANUFACTURERS EXCISE TAXES--FIREARMS AND AMMUNITION

    Paragraph 1. The authority citation for part 53 continues to read 
as follows:

    Authority: 26 U.S.C. 4181, 4182, 4216-4219, 4221-4223, 4225, 
6001, 6011, 6020, 6021, 6061, 6071, 6081, 6091, 6101-6104, 6109, 
6151, 6155, 6161, 6301-6303, 6311, 6402, 6404, 6416, 7502.


    Par. 2. Section 53.11 is amended by removing the definitions of 
``ATF officer,'' ``Regional director (compliance),'' and ``Region'' and 
by adding a new definition of ``Appropriate ATF officer'' to read as 
follows:


Sec. 53.11  Meaning of Terms.

* * * * *
    Appropriate ATF Officer. An officer or employee of the Bureau of 
Alcohol, Tobacco and Firearms (ATF) authorized to perform any functions 
relating to the administration or enforcement of this part by ATF Order 
1130.18, Delegation Order--Delegation of the Director's Authorities in 
27 CFR part 53--Manufacturers Excise Taxes--Firearms and Ammunition.
* * * * *

    Par. 3. A new Sec. 53.20 is added in Subpart C to read as follows:


Sec. 53.20  Delegations of the Director.

    All of the regulatory authorities of the Director contained in part 
53 of the regulations are delegated to appropriate ATF officers. These 
ATF officers are specified in ATF Order 1130.18, Delegation Order--
Delegation of the Director's Authorities in 27 CFR part 53--
Manufacturers Excise Taxes--Firearms and Ammunition. ATF delegation 
orders, such as ATF Order 1130.18, are available to any interested 
person by mailing a request to the ATF Distribution Center, P.O. Box 
5950, Springfield, Virginia 22150-5950, or by accessing the ATF web 
site (http://www.atf.treas.gov).

    Par. 4. Section 53.21 is amended by adding a sentence at the end of 
paragraph (a) and revising paragraph (b) to read as follows:


Sec. 53.21  Forms prescribed.

    (a)* * * The form will be filed in accordance with the instructions 
on the form.
    (b) Forms may be requested from the ATF Distribution Center, P.O. 
Box 5950, Springfield, Virginia 22150-5950, or by accessing the ATF web 
site (http://www.atf.treas.gov).
* * * * *


Secs. 53.21, 53.23, 53.96, 53.115, and 53.172  [Amended]

    Par. 5. Part 53 is further amended by removing the word 
``Director'' each place it appears and adding, in its place, the words 
``appropriate ATF officer'' in the following places:
    a. Section 53.21(a);
    b. Section 53.23(a);
    c. Section 53.96(b)(4);
    d. Paragraph (b) in Sec. 53.115; and
    e. Section 53.172(a)(3)(ii)(A) and (a)(3)(ii)(B).


Sec. 53.22  [Amended]

    Par. 6. Section Sec. 53.22(a)(1) is amended by removing the words 
``internal revenue district office, internal revenue service center or 
ATF regional officer'' and adding, in its place, the words ``internal 
revenue district office or internal revenue service center.''

    Par. 7. Revise Sec. 53.23(b) to read as follows:


Sec. 53.23  Alternate methods or procedures.

* * * * *
    (b) Where the taxpayer desires to employ an alternate method or 
procedure, a written application to do so must be submitted. The 
application must specifically describe the proposed alternate method or 
procedure and must set forth the reasons therefor. Alternate methods or 
procedures must not be employed until the appropriate ATF officer has 
approved the application. The taxpayer must, during the period of 
authorization of an alternate method or procedure, comply with the 
terms of the approved application. Authorization for any alternate 
method or procedure may be withdrawn whenever, in the judgment of the 
appropriate ATF officer, the revenue is jeopardized or the effective 
administration of this part is hindered by the continuation of such 
authorization.


Sec. 53.24  [Amended]

    Par. 8. Amend Sec. 53.24 as follows:
    a. In paragraph (a)(1) remove the words ``an ATF officer,'' and 
add, in its place, the words ``appropriate ATF officers;'' and
    b. In paragraph (d)(1) add the word ``appropriate'' before the 
words ``ATF officers.''


Secs. 53.92, 53.132, 53.133, 53.134, 53.142, 53.151, 53.155, 53.158, 
53.159, 53.172, and 53.186  [Amended]

    Par. 9. Part 53 is further amended by removing the words ``regional 
director'' and ``Regional Director'' each place they appear and adding, 
in their place, the words ``appropriate ATF officer'' in the following 
places:
    a. Sec. 53.92(b)(2);
    b. Section 53.132(c)(2)(ii);
    c. Section 53.133(d)(3);
    d. Section 53.134(d)(2)(ii);
    e. Section 53.142(a);
    f. Section 53.151(b)(1) and (b)(2);
    g. Section 53.155 (a) and (b);
    h. Section 53.158(b)(3);
    i. Section 53.159(d)(1), and (d)(2);
    j. Section 53.172(b)(2)(iii); and
    k. Section 53.186(a)(introductory text) and (a)(4).


Sec. 53.136  [Amended]

    Par. 10. Amend the first sentence of Sec. 53.136(c)(2) by removing 
the words ``and the regional director's office that issued the 
registration number.''


Sec. 53.140  [Amended]

    Par. 11. In paragraph (b) of Sec. 53.140, remove the sentences 
which read as follows: ``This form shall be filed with the regional 
director of ATF for the region in which the principal place of business 
of the applicant is located (or the applicant has no principal place of 
business in the United States, with the Director, ATF). Copies of the 
ATF Form 5300.28 may be obtained from any regional office.''


Sec. 53.156  [Amended]

    Par. 12. Amend Sec. 53.156 as follows:
    a. In paragraph (a)(1) remove the words ``may apply to the regional 
director for an extension'' and add, in its place, the words ``may 
apply for an extension filing ATF Form 5600.38;''
    b. In the first sentence of paragraph (c), remove the words ``ATF 
Form 5300.29'' and add, in its place, the words ``ATF Form 5600.38;'' 
and
    c. In the third sentence of paragraph (c), remove the words ``with 
the regional director shown on the form.''


Sec. 53.157  [Amended]

    Par. 13. Remove the words ``from the regional director'' from 
Sec. 53.157(f)(1).


Sec. 53.158  [Amended]

    Par. 14. Amend Sec. 53.158 as follows:
    a. In paragraph (b)(1) remove the words ``regional director 
(compliance) of the ATF region in which taxes are paid'' and add, in 
its place, the words ``appropriate ATF officer;'' and
    b. In paragraph (e) remove the words ``regional director 
(compliance)'' and

[[Page 19089]]

add, in its place, the words ``appropriate ATF officer.''


Sec. 53.159  [Amended]

    Par. 15. Remove the words ``from the regional director'' from 
Sec. 53.159(j)(1).

    Signed: February 16, 2001.
Bradley A. Buckles,
Director.
    Approved: March 13, 2001.
Timothy E. Skud,
Acting Deputy Assistant Secretary (Regulatory, Tariff and Trade 
Enforcement).
[FR Doc. 01-9238 Filed 4-12-01; 8:45 am]
BILLING CODE 4810-31-P