[Federal Register Volume 67, Number 39 (Wednesday, February 27, 2002)]
[Rules and Regulations]
[Pages 8878-8881]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-4386]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco and Firearms

27 CFR Parts 45 and 46

[T.D. ATF-472]
RIN 1512-AC59


Delegation of Authority

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

ACTION: Final rule (Treasury decision).

-----------------------------------------------------------------------

SUMMARY: This final rule places with the ``appropriate ATF officer'' 
all ATF authorities contained in the Removal of Tobacco Products and 
Cigarette Papers and Tubes, Without Payment of Tax, for Use of the 
United States regulations and in the Miscellaneous Regulations Relating 
to Tobacco Products and Cigarette Papers and Tubes. Consequently, this 
final rule removes the definitions of, and references to, officers and 
offices subordinate to the Director. This final rule also requires that 
persons file documents required by these regulations with the 
``appropriate ATF officer'' or in accordance with the instructions on 
the ATF form. Concurrently with this Treasury Decision, ATF Order 
1130.28 is being issued and will be made available as specified in this 
rule. Through this order, the Director has delegated all of the 
authorities 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: This rule is effective February 27, 2002.

FOR FURTHER INFORMATION CONTACT: Robert Ruhf, Regulations Division, 
Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Avenue NW., 
Washington, DC 20226 (telephone 202-927-8210 or e-mail to 
[email protected]).

[[Page 8879]]


SUPPLEMENTARY INFORMATION:

Background

Delegations of Authority

    Pursuant to Treasury Orders 120-01 (formerly 221), dated June 6, 
1972, and 120-02 (formerly 221-4), dated December 5, 1978, 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 chapter 52 of the Internal Revenue Code 
of 1986 and chapter 114 of Title 18 of the United States Code (U.S.C.). 
The Director has subsequently redelegated certain of these authorities 
to appropriate subordinate officers by way of various means, including 
by 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 such provisions, 
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 parts 45 and 46 that were previously delegated and places 
those authorities with the ``appropriate ATF officer.'' All of 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 1130.28, Delegation of the Director's 
Authorities in 27 CFR Parts 45 and 46, which delegates certain of these 
authorities to the appropriate organizational level. The effect of 
these changes is to consolidate all delegations of authority in parts 
45 and 46 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 parts 45 and 
46 to provide that the 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 1130.28. 
These changes will facilitate the identification of the officer with 
whom forms and other required submissions are filed.
    This final rule also makes various technical amendments to 27 CFR 
parts 45 and 46. New Secs. 45.26 and 46.20 are added to recognize the 
authority of the Director to delegate regulatory authorities for parts 
45 and 46 and identifies ATF Order 1130.28 as the instrument reflecting 
such delegations. Also, Secs. 45.27 and 46.21 are added to provide that 
an appropriate ATF officer prescribes all forms required by this part. 
In addition, it explains that the instructions for ATF forms identify 
the ATF officer with whom they must be filed. In addition in part 46, 
subpart B, which was previously reserved, is now entitled 
``Administrative Provisions''.
    ATF has made, or will make, similar changes in delegations to all 
other parts of Title 27 of the Code of Federal Regulations through 
separate rulemakings.

Miscellaneous Changes

    We are revising the number for an ATF bond form, prescribed by 
subpart A of 27 CFR part 46, from 2490 to 5620.10. In addition, we are 
correcting the title for 27 CFR part 46 by adding a comma.

Paperwork Reduction Act

    The provisions of the Paperwork Reduction Act of 1995, Pub. L. 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 Robert Ruhf, Regulations 
Division, Bureau of Alcohol, Tobacco and Firearms.

List of Subjects

27 CFR Part 45

    Administrative practice and procedure, Authority delegations, 
Cigars and cigarettes, Excise taxes, Labeling, Packaging and 
containers, Reporting and recordkeeping requirements, Tobacco.

27 CFR Part 46

    Administrative practice and procedure, Authority delegations, 
Cigars and cigarettes, Claims, Excise taxes, Packaging and containers, 
Penalties, Reporting and recordkeeping requirements, Seizures and 
forfeitures, Surety bonds, Tobacco.

Authority and Issuance

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

[[Page 8880]]

PART 45--REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND 
TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES

    Paragraph 1. The authority citation for part 45 continues to read 
as follows:

    Authority: 26 U.S.C. 5703, 5704, 5705, 5723, 5741, 5751, 5762, 
5763, 6313, 7212, 7342, 7606, 7805, 44 U.S.C. 3504(h).


    Par. 2. The heading of part 45 is revised to read as set forth 
above.

    Par. 3. Amend Sec. 45.11 by:
    a. Removing the definitions of ``Associate Director (Compliance 
Operations)'', ``ATF officer'', ``Region'' and ``Regional Director 
(compliance); and
    b. Adding a new definition of ``Appropriate ATF officer'' to read 
as follows:


Sec. 45.11  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 
1130.28, Delegation of the Director's Authorities in 27 CFR Parts 45 
and 46.
* * * * *


Secs. 45.21, 45.22 and 45.42  [Amended]

    Par. 4. Remove the word ``Director'' each place it appears and add, 
in substitution, the words ``appropriate ATF officer'' in the following 
places:
    a. The introductory text, and the fourth, sixth and seventh 
sentences of the undesignated paragraph of Sec. 45.21;
    b. The introductory text and the third and sixth sentences of the 
undesignated paragraph of Sec. 45.22; and
    c. Section 45.42.

    Par. 5. Revise the second sentence of the undesignated paragraph of 
Sec. 45.21 to read as follows:


Sec. 45.21  Alternate methods or procedures.

* * * * *
    * * * Where a manufacturer desires to employ an alternate method or 
procedure, the manufacturer must submit a written application to the 
appropriate ATF officer. * * *

    Par. 6. Revise the fourth sentence of the undesignated paragraph of 
Sec. 45.22 to read as follows:


Sec. 45.22  Emergency variations from requirements.

* * * * *
    * * * Where a manufacturer desires to employ such variation, the 
manufacturer must submit a written application to the appropriate ATF 
officer. * * *


Secs. 45.23, 45.24 and 45.51  [Amended]

    Par. 7. Add the word ``appropriate'' before the words ``ATF 
officer'' each place it appears in the following places:
    a. The heading and text of Sec. 45.23;
    b. Sec. 45.24; and
    c. Sec. 45.51(d).

    Par. 8. Add Secs. 45.26 and 45.27 to Subpart C--Administrative 
Provisions to read as follows:


Sec. 45.26  Delegations of the Director.

    The regulatory authorities of the Director contained in this part 
are delegated to appropriate ATF officers. These ATF officers are 
specified in ATF O 1130.28, Delegation of the Director's Authorities in 
27 CFR Parts 45 and 46. ATF delegation orders, such as ATF O 1130.28, 
are available to any interested party by mailing a request to the ATF 
Distribution Center, PO Box 5950, Springfield, VA 22150-5950, or by 
accessing the ATF web site (http://www.atf.treas.gov/).


Sec. 45.27  Forms prescribed.

    (a) The appropriate ATF officer is authorized to prescribe all 
forms required by this part. You must furnish all of the information 
required by each form as indicated by the headings on the form and the 
instructions for the form, and as required by this part. You must file 
each form in accordance with its instructions.
    (b) You may request forms from the ATF Distribution Center, P.O. 
Box 5950, Springfield, Virginia 22153-5950, or by accessing the ATF web 
site (http://www.atf.treas.gov/).
    Par. 9. Amend Sec. 45.34 by removing the words ``regional director 
(compliance) for the region in which the factory from which the 
articles were removed is located'' and adding, in substitution, the 
words ``appropriate ATF officer''.
    Par. 10. Amend Sec. 45.36 by removing the words ``regional director 
(compliance), for the region in which the factory from which such 
articles were removed is located'' and adding, in substitution, the 
words ``appropriate ATF officer''.

PART 46--MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND 
CIGARETTE PAPERS AND TUBES

    Par. 11. The authority citation for part 46 continues to read as 
follows:

    Authority: 18 U.S.C. 2341-2346, 26 U.S.C. 5708, 5751, 5761-5763, 
6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805, 44 U.S.C. 
3504(h), 49 U.S.C. 782, unless otherwise noted.

    Par. 12. Remove the definition of ``regional director 
(compliance)'' from Sec. 46.2.


Secs. 46.5, 46.7, 46.11, 46.14, 46.15 and 46.150  [Amended]

    Par. 13. Remove the words ``regional director (compliance)'' each 
place they appear and add, in substitution, the words ``appropriate ATF 
officer'' in the following places:
    a. Section 46.5(c);
    b. The third sentence of Sec. 46.7;
    c. Section 46.11(b);
    d. Section 46.14;
    e. Section 46.15; and
    f. Section 46.150(b) and (c).


Secs. 46.6, 46.10 and 46.14  [Amended]

    Par. 14. Remove the words ``Form 2490'' each place they appear, and 
add, in substitution, the words ``ATF Form 5620.10'' in the following 
places:
    a. Section 46.6(c);
    b. The heading and text of Sec. 46.10; and
    c. Section 46.14.

    Par. 15. Revise the first sentence of Sec. 46.7 to read as follows:


Sec. 46.7  Execution and filing of claim.

    Claims to which this subpart is applicable must be executed on Form 
2635 (5620.8) in accordance with instructions for the form. * * *

    Par. 16. Revise Sec. 46.13 to read as follows:


Sec. 46.13  Authority to approve bonds.

    An appropriate ATF officer may approve all bonds required by this 
subpart.
    Par. 17. Add Subpart B to read as follows:

Subpart B--Administrative Provisions

Sec.
46.21   Delegations of the Director.
46.22   Forms prescribed.


Sec. 46.21  Delegations of the Director.

    The regulatory authorities of the Director contained in this part 
are delegated to appropriate ATF officers. These ATF officers are 
specified in ATF O 1130.28, Delegation of the Director's Authorities in 
27 CFR Parts 45 and 46. ATF delegation orders, such as ATF O 1130.28, 
are available to any interested party by mailing a request to the ATF 
Distribution Center, PO Box 5950, Springfield, VA 22150-5950, or by 
accessing the ATF web site (http://www.atf.treas.gov/).


Sec. 46.22  Forms prescribed.

    (a) The appropriate ATF officer is authorized to prescribe all 
forms

[[Page 8881]]

required by this part. You must furnish all of the information required 
by each form as indicated by the headings on the form and the 
instructions for the form, and as required by this part. You must file 
each form in accordance with its instructions.
    (b) You may request forms from the ATF Distribution Center, P.O. 
Box 5950, Springfield, Virginia 22153-5950, or by accessing the ATF web 
site (http://www.atf.treas.gov/).

    Par. 18. Amend Sec. 46.72 by:
    a. Revising the definition of ``Appropriate ATF officer''.
    b. Removing the definitions of ``Associate Director (Compliance 
Operations), ``Region'', and ``Regional Director''.
    The revision reads as follows:


Sec. 46.72  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 
1130.28, Delegation of the Director's Authorities in 27 CFR parts 45 
and 46.
* * * * *


Sec. 46.73  [Amended]

    Par. 19. Remove the words ``Regional regulatory administrators'' 
from Sec. 46.73 and add, in substitution, the words ``An appropriate 
ATF officer''.

    Par. 20. Revise Sec. 46.78 to read as follows:


Sec. 46.78  Action by appropriate ATF officer.

    The appropriate ATF officer must act upon each claim for payment 
(without interest) of an amount equal to the tax paid or determined 
filed under this subpart and must notify the claimant. Claims and 
supporting data involving customs duties will be forwarded to the 
Commissioner of Customs with a summary statement of such officer's 
findings.

    Par. 21. Revise Sec. 46.79 to read as follows:


Sec. 46.79  Supervision.

    Before payment is made under this subpart in respect of the tax, or 
tax and duty, on tobacco products, or cigarette papers or tubes 
rendered unmarketable or condemned by a duly authorized official, such 
tobacco products, or cigarette papers or tubes must be destroyed by 
suitable means under the supervision of an appropriate ATF officer who 
will be assigned for that purpose by another appropriate ATF officer. 
However, if the destruction of such tobacco products, or cigarette 
papers or tubes has already occurred, and if the appropriate ATF 
officer who acts on the claim is satisfied with the supervision of such 
destruction, ATF supervision will not be required.


Sec. 46.81  [Removed and reserved]

    Par. 22. Remove and reserve Sec. 46.81.
    Par. 23. Amend Sec. 46.143 by:
    a. Adding a new definition of ``Appropriate ATF officer''.
    b. Removing the definitions of ``ATF officer'' and ``Regional 
Director (compliance).
    The addition reads as follows:


Sec. 46.143  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 
1130.28, Delegation of the Director's Authorities in 27 CFR Parts 45 
and 46.
* * * * *


Sec. 46.150  [Amended]

    Par. 24. Remove the words ``of the region in which the distributor 
is located'' from the first sentence of Sec. 46.150(c).


Secs. 46.153, 46.164, and 46.165  [Amended]

    Par. 25. Add the word ``appropriate'' before the words ``ATF 
officer'' each place they appear in the following places:
    a. The heading and text of Sec. 46.153;
    b. Section 46.164; and
    b. Section 46.165.

    Par. 26. Amend Sec. 46.163 by:
    a. Adding a definition of ``Appropriate ATF officer''.
    b. Removing the definition of ``ATF officer''.
    The addition reads as follows:


Sec. 46.163  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 
1130.28, Delegation of the Director's Authorities in 27 CFR Parts 45 
and 46.
* * * * *
    Par. 27. Remove the words `` ATF Order 1130.24, Delegation Order--
Delegation of the Director's Authorities in Subpart C and Subpart I of 
27 CFR part 46'' from the definition of ``appropriate ATF officer'' in 
Sec. 46.192(a) and add, in substitution, the words ``ATF Order 1130.28, 
Delegation of the Director's Authorities in parts 45 and 46''.


Sec. 46.270  [Removed and reserved]

    Par. 28. Remove and reserve Sec. 46.270.

    Signed: November 13, 2001.
Bradley A. Buckles,
Director.
Timothy E. Skud,
Acting Deputy Assistant Secretary, Regulatory, Tariff and Trade 
Enforcement.
[FR Doc. 02-4386 Filed 2-26-02; 8:45 am]
BILLING CODE 4810-31-P