[Federal Register Volume 67, Number 49 (Wednesday, March 13, 2002)]
[Rules and Regulations]
[Pages 11230-11232]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-5880]


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DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco and Firearms

27 CFR Part 251

[T.D. ATF-474]
RIN 1512-AC58


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 places ATF authorities with the ``appropriate 
ATF officer'' and requires that persons file documents required 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 and the 
word ``region.'' Concurrently with this Treasury Decision, ATF Order 
1130.12 is being issued and will be available to the public 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 to be filed. In addition, this final rule 
removes the regulations relating to a repealed tax on imported 
perfumes.

EFFECTIVE DATE: This rule is effective March 13, 2002.

FOR FURTHER INFORMATION CONTACT: Robert Ruhf, Regulations Division, 
Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Avenue NW, 
Room 5003, Washington, DC 20226 (telephone 202-927-8210 or e-mail to 
[email protected]).

SUPPLEMENTARY INFORMATION:

Background

    Pursuant to Treasury Order 120-01 (formerly 221), dated June 6, 
1972, 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 51 of the Internal 
Revenue Code of 1986 (IRC) and the Federal Alcohol Administration (FAA) 
Act. 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 chapter 51 of

[[Page 11231]]

the IRC or the FAA Act, 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 251 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 1130.12, Delegation of the Director's 
Authorities in 27 CFR part 251, Importation of Distilled Spirits, 
Wines, and Beer, which delegates authorities to appropriate ATF 
officers. The effect of these changes is to consolidate all delegations 
of authority in part 251 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 indicate the officer with whom they 
must be filed. Similarly, this final rule also amends part 251 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 1130.12. These 
changes will facilitate the identification of the officer with whom 
forms and other required submissions are to be filed.
    This final rule also makes various technical amendments to Subpart 
A--Scope of Regulations of 27 CFR part 251. First, a new Sec. 251.3 is 
added to recognize the authority of the Director to delegate regulatory 
authorities in part 251 and to identify ATF Order 1130.12 as the 
instrument reflecting such delegations. Second, Sec. 251.2 is amended 
to provide that the instructions for an ATF form identify the ATF 
officer with whom it must be filed.
    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

    Section 136(a) of Public Law 103-465 (108 Stat. 4841), known as the 
Uruguay Round Agreements Act, repealed section 5001(a)(3) of the 
Internal Revenue Code of 1986. This section had previously imposed a 
tax on perfumes imported into the United States containing distilled 
spirits, a tax of $13.50 per wine gallon. Consequently, we are removing 
sections in part 251 of the Code of Federal Regulations that refer to 
this repealed tax.

Corrections

    Sections 251.55 and 251.59 are being amended to remove references 
to obsolete regulations and an obsolete form.

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 in 27 CFR Part 251

    Administrative practice and procedure, Alcohol and alcoholic 
beverages, Authority delegations (Government agencies), Beer, Customs 
duties and inspection, Electronic funds transfers, Excise taxes, 
Imports, Labeling, Liquors, Packaging and containers, Reporting and 
recordkeeping requirements, Spices and flavorings, Transportation, 
Warehouses, Wine.

Authority and Issuance

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

PART 251--IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER

    Paragraph 1. The authority citation for part 251 continues to read 
as follows:

    Authority: 5 U.S.C. 552(a), 19 U.S.C. 81c, 1202; 26 U.S.C. 5001, 
5007, 5008, 5010, 5041, 5051, 5054, 5061, 5111, 5112, 5114, 5121, 
5122, 5124, 5201, 5205, 5207, 5232, 5273, 5301, 5313, 5555, 6302, 
7805.


Secs. 251.2, 251.11, 251.77, 251.181, 251.206, 251.209 and 
251.221  [Amended]

    Par. 2. Remove the words ``Director'' each place it appears and 
add, in substitution, the words ``appropriate ATF officer'' in the 
following places:
    (a) Section 251.2(a);
    (b) The definition of ``Liquor bottle'' in Sec. 251.11;
    (c) Section 251.77(d);
    (d) Section 251.181(a);
    (e) Section 251.206;
    (f) Section 251.209; and
    (g) The undesignated paragraph following Sec. 251.221(b)(3).
    Par. 3. Amend Sec. 251.2 by adding a sentence at the end of 
paragraph (a) and revising paragraph (b) to read as follows:

[[Page 11232]]

Sec. 251.2  Forms prescribed.

    (a) * * * The form will be filed in accordance with the 
instructions for 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/).
* * * * *

    Par. 4. In Subpart A--Scope of Regulations, a new Sec. 251.3 is 
added as follows:


Sec. 251.3  Delegations of the Director.

    All of the regulatory authorities of the Director contained in part 
251 of the regulations are delegated to appropriate ATF officers. These 
ATF officers are specified in ATF Order 1130.12, Delegation of the 
Director's Authorities in 27 CFR part 251, Importation of Distilled 
Spirits, Wines, and Beer. ATF delegation orders, such as ATF Order 
1130.12, 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. 5. Section 251.11 is further amended by:
    a. Removing the definitions of ``ATF Officer'', ``Region'', and 
``Regional Director (compliance)'';
    b. Adding a new definition of ``Appropriate ATF officer'' to read 
as follows:


Sec. 251.11  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 
1130.12, Delegation of the Director's Authorities in 27 CFR Part 251, 
Importation of Distilled Spirits, Wines, and Beer.
* * * * *

    Par. 6. Revise the heading for Subpart D to read as follows: 
Subpart D--Tax On Imported Distilled Spirits, Wines, and Beer.
    Par. 7. Revise the undesignated center heading following the 
heading for Subpart D to read as follows: Distilled Spirits.
    Par. 8. Remove Sec. 251.41.
    Par. 9. Redesignate Sec. 250.40a as Sec. 250.41.
    Par. 10. Remove the words and punctuation ``Regulations 1,'' and 
``(Form 1631)'' in Sec. 251.55.
    Par. 11. Remove the words and punctuation ``Regulations 4,'' each 
place that they appear in Sec. 251.59.
    Par. 12. Amend Sec. 251.77(d) by removing the words ``ATF National 
Laboratory'' and adding, in substitution, the words ``appropriate ATF 
officer''.
    Par. 13. Revise the second sentence of Sec. 251.136(a) to read as 
follows:


Sec. 251.136  Filing.

    (a) * * * The appropriate ATF officer may, pursuant to an 
application, authorize files, or an individual file, to be maintained 
at another business location under the control of the importer, if the 
alternative location does not cause undue inconvenience to appropriate 
ATF officers desiring to examine the files or delay in the timely 
submission of documents, and are not inconsistent with Customs 
recordkeeping requirements (See 19 CFR part 163).
* * * * *
    Par. 14. Revise Sec. 251.137 to read as follows:


Sec. 251.137  Retention.

    All records required by this part, documents or copies of documents 
supporting these records, and file copies of reports required by this 
part, must be retained for not less than three years, and during this 
period must be available, during business hours, for inspection and 
copying by appropriate ATF or Customs officers. Furthermore, the 
appropriate ATF officer may require these records to be kept for an 
additional period of not more than three years in any case where the 
appropriate ATF officer determines retention necessary or advisable. 
Any records, or copies thereof, containing any of the information 
required by this part to be prepared, wherever kept, must also be made 
available for inspection and copying.
    Par. 15. Amend the last sentence of Sec. 251.172 by removing the 
words ``regional director (compliance) in which the consignee is 
located'' and adding, in substitution, the words ``appropriate ATF 
officer''.
    Par. 16. Amend Sec. 251.182 by:
    a. Revising paragraphs (b)(1) and (d) to read as follows: /


Sec. 251.182  Application and permit, Form 5150.33.

* * * * *
    (b) Application. (1) A Government agency of the United States must 
apply for a permit to procure and withdraw spirits free of tax on Form 
5150.33. Upon approval by the appropriate ATF officer, Form 5150.33 
will be returned to the agency.
* * * * *
    (d) Cancellation of permit. All permits on Form 5150.33 and 
previous editions on Form 1444 remain in force until surrendered or 
canceled. Upon surrender or cancellation, the Government agency must 
obtain and destroy all photocopies of the permit furnished to port 
directors of Customs, and forward the original to the appropriate ATF 
officer for cancellation.
* * * * *

    Par. 17. Amend Sec. 251.204 by:
    a. Removing the words ``to the Director'' from the second sentence 
of paragraph (a);
    b. Removing the word ``Director'' from the third sentence of 
paragraph (a) and adding, in substitution, the words ``appropriate ATF 
officer''; and
    c. Removing the word ``Director'' from the introductory text of 
paragraph (b) and adding, in substitution the words ``appropriate ATF 
officer''; and
    d. Removing the word ``Director'' from the second sentence of 
undesignated text following paragraph (b) and adding, in substitution, 
the words ``appropriate ATF officer''.
    Par. 18. Amend Sec. 251.208 by removing the words ``regional 
director (compliance) of the region in which the port of entry is 
situated'' and adding, in substitution, the words ``appropriate ATF 
officer''.
    Par. 19. Revise the introductory text of paragraphs (a) and (b) of 
Sec. 251.221 to read as follows:


Sec. 251.221  Alternate methods or procedures.

    (a) Application. An importer who desires to use an alternate method 
or procedure in lieu of a method or procedure prescribed by this part 
must file an application, in triplicate, with the appropriate ATF 
officer. Each application must:
* * * * *
    (b) Approval. When an application for use of an alternate method or 
procedure is received, the appropriate ATF officer must determine 
whether approval thereof would unduly hinder the effective 
administration of this part or would result in jeopardy to the revenue. 
The appropriate ATF officer may approve the alternate method or 
procedure if such officer finds that:
* * * * *

    Signed: January 16, 2002.
Bradley A. Buckles,
Director.
    Approved: January 31, 2002.
Timothy E. Skud,
Acting Deputy Assistant Secretary, (Regulatory, Tariff and Trade 
Enforcement).
[FR Doc. 02-5880 Filed 3-12-02; 8:45 am]
BILLING CODE 4810-31-U