[Federal Register Volume 91, Number 56 (Tuesday, March 24, 2026)]
[Rules and Regulations]
[Pages 13970-13974]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2026-05731]


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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

27 CFR Part 9

[Docket No. TTB-2023-0008; T.D. TTB-205; Re: Notice No. 226]
RIN 1513-AD00


Establishment of the Nine Lakes of East Tennessee Viticultural 
Area

AGENCY: Alcohol and Tobacco Tax and Trade Bureau, Treasury.

ACTION: Final rule; Treasury decision.

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SUMMARY: The Alcohol and Tobacco Tax and Trade Bureau (TTB) establishes 
the approximately 4,064-square mile ``Nine Lakes of East Tennessee'' 
American viticultural area (AVA) in northeastern Tennessee. The Nine 
Lakes of East Tennessee AVA is not located within, nor does it contain, 
any other established viticultural area. TTB designates viticultural 
areas to allow vintners to better describe the origin of their wines 
and to allow consumers to better identify wines they may purchase.

DATES: This final rule is effective April 23, 2026.

FOR FURTHER INFORMATION CONTACT: Karen A. Thornton, Regulations and 
Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G 
Street NW, Box 12, Washington, DC 20005; phone 202-453-1039, ext. 175.

SUPPLEMENTARY INFORMATION:

Background on Viticultural Areas

TTB Authority

    Section 105(e) of the Federal Alcohol Administration Act (FAA Act), 
27 U.S.C. 205(e), authorizes the Secretary of the Treasury to prescribe 
regulations for the labeling of wine, distilled spirits, and malt 
beverages. The FAA Act provides that these regulations should, among 
other things, prohibit consumer deception and the use of misleading 
statements on labels and ensure that labels provide the consumer with 
adequate information as to the identity and quality of the product. The 
Alcohol and Tobacco Tax and Trade Bureau (TTB) administers the FAA Act 
pursuant to section 1111(d) of the Homeland Security Act of 2002, 
codified at 6 U.S.C. 531(d). In addition, the Secretary of the Treasury 
has delegated certain administrative and enforcement authorities to TTB 
through Treasury Order 120-01.
    Part 4 of the TTB regulations (27 CFR part 4) authorizes TTB to 
establish definitive viticultural areas and regulate the use of their 
names as appellations of origin on wine labels and in wine 
advertisements. Part 9 of the TTB regulations (27 CFR part 9) sets 
forth standards for the preparation and submission to TTB of petitions 
for the establishment or modification of American viticultural areas 
(AVAs) and lists the approved AVAs.

Definition

    Section 4.25(e)(1)(i) of the TTB regulations (27 CFR 4.25(e)(1)(i)) 
defines a viticultural area for American wine as a delimited grape-
growing region having distinguishing features as described in part 9 of 
the regulations and a name and a delineated boundary, as established in 
part 9 of the regulations. These designations allow vintners and 
consumers to attribute a given quality, reputation, or other 
characteristic of a wine made from grapes grown in an area to the 
wine's geographic origin. The establishment of AVAs allows vintners to 
describe more accurately the origin of their wines to consumers and 
helps consumers to identify wines they may purchase. Establishment of 
an AVA is neither an approval nor an endorsement by TTB of the wine 
produced in that area.

Requirements

    Section 4.25(e)(2) of the TTB regulations (27 CFR 4.25(e)(2)) 
outlines the procedure for proposing an AVA and allows any interested 
party to petition TTB to establish a grape-growing region as an AVA. 
Section 9.12 of the TTB regulations (27 CFR 9.12) prescribes standards 
for petitions for the establishment or modification of AVAs. Petitions 
to establish an AVA must include the following:
     Evidence that the area within the proposed AVA boundary is 
nationally or locally known by the AVA name specified in the petition;
     An explanation of the basis for defining the boundary of 
the proposed AVA;
     A narrative description of the features of the proposed 
AVA affecting viticulture, such as climate, geology, soils, physical 
features, and elevation, that make the proposed AVA distinctive and 
distinguish it from adjacent areas outside the proposed AVA boundary;
     The appropriate United States Geological Survey (USGS) 
map(s) showing the location of the proposed AVA, with the boundary of 
the proposed AVA clearly drawn thereon; and
     A detailed narrative description of the proposed AVA 
boundary based on USGS map markings.

Nine Lakes of East Tennessee AVA Petition

    TTB received a petition from the Appalachian Region Wine Producers 
Association, proposing the establishment of the ``Nine Lakes of East 
Tennessee'' AVA. The proposed AVA is in Anderson, Blount, Campbell, 
Claiborne, Cocke, Grainger, Hamblen, Jefferson, Knox, Loudon, Monroe, 
Roane, Sevier, and Union Counties in Tennessee. The proposed AVA 
contains approximately 4,064-square miles (2,601,390 acres) with 
approximately 232 acres of planted vineyards spread across the proposed 
AVA. There are also 29 wineries within the proposed AVA. According to 
the petition, the distinguishing features of the proposed Nine Lakes of 
East Tennessee AVA are its geology, soils, topography, and climate.
    According to the petition, the proposed Nine Lakes of East 
Tennessee AVA is located in the Valley and Ridge Province of eastern 
Tennessee and contains all or portions of the 14 counties that surround 
the nine lakes formed by the Tennessee Valley Authority dams along the 
Tennessee River. The geology of the proposed AVA consists almost 
entirely of sedimentary rocks initially deposited during the Paleozoic 
Era, when an ocean covered most of eastern North America. The folding 
and fracturing of the sediments and rocks formed ridges and valleys 
with southwest-to-northeast orientations. The petition states that the

[[Page 13971]]

orientation of these ridges and valleys allows vineyard owners to 
select locations with slope aspects that allow for first light to dry 
the heavy dew from the vines and thus help in disease prevention. The 
slope aspects also shade vines from the evening sun and thus prevent 
excessive heat on the grape clusters. Elevations within the proposed 
AVA range from 1,100 to 1,500 feet in the ridges and 700 to 1,000 feet 
in the valleys.
    The petition states that the geology of the regions to the north 
and south of the proposed AVA is similar to that of the proposed AVA, 
given that all three locations are part of the Valley and Ridge 
Province. However, elevations north of the proposed AVA are higher, 
while elevations to the south are lower. To the east is the Appalachian 
Mountain System which is comprised of Lower Paleozoic limestone, 
dolomite, and shale with exposures of Precambrian igneous and 
metamorphic basement rocks such as tuff, rhyolite, granite, schist, and 
quartzite, as well as Precambrian sedimentary and metamorphic 
sandstone, conglomerate, arkose, and siltstone. Elevations in this 
region range from 1,000 to 6,643 feet. To the west of the proposed AVA 
are the Cumberland Plateau and Cumberland Escarpment, which consist of 
uplifted caprock of Pennsylvanian age sandstone and conglomerate. 
Average elevations west of the proposed AVA range from 1,500 to 1,800 
feet.
    The soils of the proposed Nine Lakes of East Tennessee AVA are 
classified as Ultisols, which the petition describes as soils that are 
``strongly leached, acid forest soils with low native fertility'' and a 
clay-enriched subsoil. Soil depth ranges from shallow to very deep. The 
soils have a udic soil moisture regime and an average temperature of 59 
to 72 degrees Fahrenheit (F) at a depth of 20 inches. The petition 
states that timely application of fertilizer and lime in vineyards are 
important to maximize grape yield in these soils.
    To the north and south of the proposed AVA, the soils are similar, 
because all three regions are in the Valley and Ridge Province. To the 
east of the proposed AVA, soils are commonly well-drained and acidic 
and can be shallow to very deep. The primary soil orders are 
Inceptisols and, to a significantly lesser extent, Ultisols. The soils 
have an udic soil moisture regime, and the average annual soil 
temperature regimes are mesic (between 47 and 59 degrees F) and frigid 
(lower than 46.4 degrees F). West of the proposed AVA, the main soil 
orders are Inceptisols and Ultisols with a thermic or mesic soil 
temperature regime and an udic soil moisture regime.
    According to the petition, the climate of the proposed Nine Lakes 
of East Tennessee AVA is warmer than that of each of the surrounding 
regions except the region to the south. The mean growing season length 
\1\ within the proposed AVA is 212.8 days. The average growing season 
growing degree day (GDD) accumulation is 3,837, placing the proposed 
AVA in Winkler Region IV.\2\ The average maximum temperature is 69 
degrees F, while the average minimum temperature is 45 degrees F, 
placing the proposed AVA in USDA Plant Hardiness Zone 7a. Average 
annual precipitation amounts total 51.09 inches. According to the 
petition, the climate of the proposed AVA is suitable for growing a 
wide variety of grapes, including vinifera, hybrid, native, and 
muscadine varietals.
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    \1\ Defined as the period between last spring frost and first 
fall frost.
    \2\ See Albert J. Winkler, General Viticulture (Berkeley: 
University of California Press, 1974), pages 61-64. In the Winkler 
climate classification system, annual heat accumulation during the 
growing season, measures in Growing Degree Days (GDDs), defines 
climatic regions. One GDD accumulates for each degree Fahrenheit 
that a day's mean temperature is above 50 degrees F, the minimum 
temperature required for grapevine growth. The Winkler scale regions 
are as follows: Region 1a, 1,500-2,000 GDDs; Region 1b, 2,000-2,500 
GDDs, Region II, 2,500-3,000 GDDs; Region III, 3,000-3,500 GDDs; 
Region IV, 3,500-4,000 GDDs; Region V, 4,000-4,900 GDDs.
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    To the northeast of the proposed AVA, the mean growing season is 
shorter, and the region is classified as a Winkler Region III with 
fewer GDDs than the proposed AVA. The region is also in USDA Plant 
Hardiness Zone 6b, with lower average maximum and minimum temperatures 
and lower annual precipitation amounts than the proposed AVA. To the 
east, the climate is also cooler than within the proposed AVA, with a 
shorter growing season length, fewer GDDs, a Winkler Region II 
classification, lower average maximum and minimum temperatures, and a 
USDA Plant Hardiness Zone classification of 6b. However, average annual 
rainfall amounts east of the proposed AVA are higher. To the south, the 
mean growing season length is longer, the average minimum and maximum 
temperatures are higher, GDD accumulations are higher and place the 
region in Winkler Region V, and average annual precipitation amounts 
are higher. West of the proposed AVA, the average growing season length 
is almost identical. Although the region to the west is also a Winkler 
Region IV, it accumulates slightly fewer GDDs annually than the 
proposed AVA. Average annual maximum and minimum temperatures are 
slightly cooler, placing it in USDA Plant Hardiness Zone 6b. Annual 
precipitation amounts west of the proposed AVA are higher.

Notice of Proposed Rulemaking and Comments Received

    TTB published Notice No. 226 in the Federal Register on September 
20, 2023 (88 FR 64846), proposing to establish the Nine Lakes of East 
Tennessee AVA. In the notice, TTB summarized the evidence from the 
petition regarding the name, boundary, and distinguishing features for 
the proposed AVA. The notice also compared the distinguishing features 
of the proposed AVA to the surrounding areas. For a detailed 
description of the evidence relating to the name, boundary, and 
distinguishing features of the proposed AVA, and for a detailed 
comparison of the distinguishing features of the proposed AVA to the 
surrounding areas, see Notice No. 226. In Notice No. 226, TTB solicited 
comments on the sufficiency and accuracy of the name, boundary, and 
other required information submitted in support of the petition. The 
comment period closed on November 20, 2023.

Comments Received

    In response to Notice No. 226, TTB received nine comments. One 
comment received through regulations.gov was a request for contact 
about a registration unrelated to the proposed AVA, the AVA program, or 
TTB rulemaking. That comment is not posted to the docket. The eight 
remaining comments were from the Tennessee Wine and Grape Board, the 
Appalachian Region Wine Producers Association (the submitter of the 
petition to establish the AVA), the Union County Chamber of Commerce, 
the Tennessee Farm Winegrowers Alliance, and members of the public. 
Seven of the comments (comments 2 through 8) express full support for 
the proposed AVA as a way to increase tourism, new businesses, and 
public awareness of wines produced from grapes grown in the region.
    One comment (comment 1) provided additional input on the proposed 
AVA's name, location, and ``distinguishing features that set it apart 
from the surrounding regions.'' It acknowledges the distinctiveness of 
the proposed AVA and describes awards that several local wine producers 
have won. However, the comment also notes ``some disadvantages that may 
affect its recognition and value.'' The commenter states that its size 
may make it difficult ``to maintain a consistent identity and quality 
among the wines produced in

[[Page 13972]]

the region,'' which might ``dilute the significance and recognition of 
the appellation'' among consumers and trade. The comment also stated 
that the relatively low number of vineyards and wineries (specifically 
19 vineyards with a total of 232 acres of planted vines and 10 
wineries) within the proposed AVA may ``limit the availability and 
diversity'' of wines from the area and could indicate a ``lack of 
interest and investment in grape growing and wine making in the 
region.'' Finally, the comment states that establishing the proposed 
Nine Lakes of East Tennessee AVA may overlap with the ``Rocky Top AVA'' 
and the ``Great Valley of East Tennessee AVA,'' and create confusion in 
labeling and marketing of wines from these areas, or ``undermine the 
distinctiveness and value'' of the ``Rocky Top AVA and the Great Valley 
of East Tennessee AVA.''

TTB Response

    As noted above, TTB establishes AVAs to allow winemakers to better 
describe, in labeling and advertising, the origins of their wines and 
to allow consumers to better identify wines they may purchase. TTB 
reviews any petition for the establishment of an AVA based on the 
criteria set forth in its regulations and on comments received on those 
criteria from interested parties during the public comment period. The 
extent to which wines from an established AVA ultimately achieve 
recognition depends on a number of factors beyond the establishment of 
the AVA and is not considered in determining whether to establish a 
proposed AVA. With respect to the concern that the large size of the 
proposed AVA may make it difficult for winemakers to maintain a 
consistent identity and/or quality among the wines produced within the 
region, TTB believes that the petition adequately demonstrated the 
similar grape-growing conditions throughout the proposed AVA, and no 
comments were received that disputed that information or raised 
questions about the distinguishing features. However, TTB recognizes 
that differences in quality and character of wines can occur in wines 
from AVAs of any size as a result of the skills and preferences of the 
winemakers rather than to differences in soils, climate, or topography 
within the AVA.
    Regarding the number of wineries, vineyards, and acres of vines 
within the proposed AVA, TTB does not take a position with regard to 
whether the total vineyard acreage or number of wineries within a 
proposed AVA suggests a level of current or future interest or 
investment in grape growing or wine making. Any future growth that may 
occur in the region would be due to the efforts of vineyard owners and 
winemakers in the region and customer acceptance of the wines.
    Finally, with regard to a concern that the proposed AVA overlaps 
``the Rocky Top AVA and the Great Valley of East Tennessee AVA,'' TTB 
notes that there are no AVAs located within the proposed Nine Lakes of 
East Tennessee AVA. While ``Rocky Top'' and the ``Great Valley of East 
Tennessee'' may be locally known names of winemaking regions, they are 
not approved AVAs under TTB regulations.

TTB Determination

    After careful review of the petition and the comments received in 
response to Notice 226, TTB finds that the evidence provided by the 
petitioner supports establishing the Nine Lakes of East Tennessee AVA 
as proposed. Accordingly, under the authority of the FAA Act, section 
1111(d) of the Homeland Security Act of 2002, and parts 4 and 9 of the 
TTB regulations, TTB establishes the ``Nine Lakes of East Tennessee'' 
AVA in northeastern Tennessee, effective 30 days from the publication 
date of this document.

Boundary Description

    See the narrative description of the boundary of the Nine Lakes of 
East Tennessee AVA in the regulatory text published at the end of this 
final rule.

Maps

    The petitioner provided the required maps, and they are listed 
below in the regulatory text. The Nine Lakes of East Tennessee AVA 
boundary may also be viewed on the AVA Map Explorer on the TTB website, 
at https://www.ttb.gov/wine/ava-map-explorer.

Impact on Current Wine Labels

    Part 4 of the TTB regulations prohibits any label reference on a 
wine that indicates or implies an origin other than the wine's true 
place of origin. For a wine to be labeled with an AVA name or with a 
brand name that includes an AVA name, at least 85 percent of the wine 
must be derived from grapes grown within the area represented by that 
name, and the wine must meet the other conditions listed in 27 CFR 
4.25(e)(3). If the wine is not eligible for labeling with an AVA name 
and that name appears in the brand name, then the label is not in 
compliance and the bottler must change the brand name and obtain 
approval of a new label. Similarly, if the AVA name appears in another 
reference on the label in a misleading manner, the bottler would have 
to obtain approval of a new label. Different rules apply if a wine has 
a brand name containing an AVA name that was used as a brand name on a 
label approved before July 7, 1986. See 27 CFR 4.39(i)(2) for details.
    With the establishment of the Nine Lakes of East Tennessee AVA, its 
name, ``Nine Lakes of East Tennessee,'' will be recognized as a name of 
viticultural significance under Sec.  4.39(i)(3) of the TTB regulations 
(27 CFR 4.39(i)(3)). The text of the regulations clarifies this point. 
Consequently, wine bottlers using the name ``Nine Lakes of East 
Tennessee'' in a brand name, including a trademark, or in another label 
reference to the origin of the wine, will have to ensure that the 
product is eligible to use the AVA name as an appellation of origin.
    Establishing the Nine Lakes of East Tennessee AVA will not affect 
any existing AVA. Establishing the Nine Lakes of East Tennessee AVA 
will allow vintners to use ``Nine Lakes of East Tennessee'' as an 
appellation of origin for wines made primarily from grapes grown within 
the Nine Lakes of East Tennessee AVA if the wines meet the eligibility 
requirements for the appellation.

Regulatory Flexibility Act

    TTB certifies that this regulation will not have a significant 
economic impact on a substantial number of small entities. The 
regulation imposes no new reporting, recordkeeping, or other 
administrative requirement. Any benefit derived from the use of an AVA 
name would be the result of a proprietor's efforts and consumer 
acceptance of wines from that area. Therefore, no regulatory 
flexibility analysis is required.

Executive Order 12866

    It has been determined that this final rule is not a significant 
regulatory action as defined by Executive Order 12866, as amended. 
Therefore, no regulatory assessment is required.

Drafting Information

    Karen A. Thornton of the Regulations and Rulings Division drafted 
this final rule.

List of Subjects in 27 CFR Part 9

    Wine.

The Regulatory Amendment

    For the reasons discussed in the preamble, TTB amends title 27, 
chapter I, part 9, Code of Federal Regulations, as follows:

[[Page 13973]]

PART 9--AMERICAN VITICULTURAL AREAS

0
1. The authority citation for part 9 continues to read as follows:

    Authority: 27 U.S.C. 205.

Subpart C--Approved American Viticultural Areas

0
2. Add Sec.  9.300 to subpart C to read as follows:


Sec.  9.300  Nine Lakes of East Tennessee AVA.

    (a) Name. The name of the viticultural area described in this 
section is ``Nine Lakes of East Tennessee''. For purposes of part 4 of 
this chapter, ``Nine Lakes of East Tennessee'' is a term of 
viticultural significance.
    (b) Approved maps. The 6 United States Geological Survey (USGS) 
1:100,000 scale topographic maps used to determine the boundary of the 
Nine Lakes of East Tennessee viticultural area are:
    (1) Middlesboro, KY-Tenn.-VA, 1977;
    (2) Morristown, Tennessee, 1981;
    (3) Knoxville, Tenn.-N.C., 1983;
    (4) Oak Ridge, Tennessee, 1979;
    (5) Watts Bar Lake, Tennessee, 1981; and
    (6) Cleveland, Tennessee-N.C., 1981.
    (c) Boundary. The Nine Lakes of East Tennessee viticultural area is 
located in Anderson, Blount, Campbell, Claiborne, Cocke, Grainger, 
Hamblen, Jefferson, Knox, Loudon, Monroe, Roane, Sevier, and Union 
Counties, Tennessee. The boundary of the viticultural area is described 
as follows:
    (1) The beginning point is on the Middlesboro map at the 
intersection of the shared Hancock-Claiborne County line and the shared 
Virginia-Tennessee State line. From the beginning point, proceed west 
along the Virginia-Tennessee State line for 10.13 miles to the boundary 
of the Cumberland Gap National Historical Park; then
    (2) Proceed southwest, then northwest along the park boundary for 
approximately 4.78 miles to its intersection with the 500-meter 
elevation contour on Powell Mountain; then
    (3) Proceed southwest, then northeast, then southwest along the 
meandering 500-meter elevation contour for approximately 11.18 miles, 
crossing onto the Morristown map, and continuing along the 500-meter 
elevation contour for approximately 10.38 miles, crossing onto the Oak 
Ridge map, and continuing along the 500-meter elevation contour for 8.7 
miles to the point where it turns sharply northeast just east of 
Highway 25W and north of Lafollette; then
    (4) Proceed west in a straight line for approximately 0.49 mile, 
crossing over Highway 25W, to the 500-meter elevation contour; then
    (5) Proceed southwest, then northeast along the 500-meter elevation 
contour for approximately 7.46 miles to its intersection with and 
unnamed tributary of Bruce Creek; then
    (6) Proceed west in a straight line to Interstate 75; then
    (7) Proceed south in a straight line for approximately 6.34 miles 
to the intersection of the Campbell and Anderson County lines; then
    (8) Proceed south along the shared Campbell-Anderson County line 
for approximately 6.28 miles, crossing over Stony Fork, to the 
intersection with an unnamed trail running southwest-to-northeast along 
Windrock Mountain; then
    (9) Proceed southwest in a straight line for 9.26 miles to the 
intersection with the shared Anderson-Morgan County line; then
    (10) Proceed southeast along the Anderson-Morgan County line for 
approximately 5.59 miles to its intersection with the Roane County 
line; then
    (11) Proceed southwest along the shared Roane-Morgan County line 
for approximately 5.65 miles, crossing onto the Watts Bar Lake map, and 
continuing along the Roane-Morgan County line to its intersection with 
the Cumberland County line; then
    (12) Proceed southwest in a straight line for approximately 8.82 
miles to the intersection of the Roane and Rhea County lines and State 
Road 29; then
    (13) Proceed southerly along the shared Roane-Rhea County line for 
approximately 5.47 miles to its intersection with the Meigs County 
line; then
    (14) Proceed south-southeast along the Roane-Meigs County line to 
its intersection with the McMinn County line; then
    (15) Proceed east along the shared Roane-McMinn County line for 1.8 
miles to the intersection with the Loudon County line; then
    (16) Proceed south, then easterly along the shared Loudon-McMinn 
County line to its intersection with the Monroe County line; then
    (17) Proceed south, then southeast along the shared McMinn-Monroe 
County line for approximately 10.56 miles, crossing onto the Cleveland, 
Tennessee-North Carolina map, and continuing along the shared McMinn-
Monroe County line for approximately 13.67 miles to the intersection 
with an unnamed highway known locally as State Road 39/Mecca Highway; 
then
    (18) Proceed southeast along State Road 39 for approximately 3.04 
miles to its intersection with the Cherokee National Forest boundary, 
which is concurrent with Conasauga Creek; then
    (19) Proceed southeasterly, then northerly along the Cherokee 
National Forest boundary for approximately 23.67 miles, crossing onto 
the Watts Bar Lake map, and continue northeasterly, then easterly along 
the forest boundary for approximately 15.35 miles as it meanders east 
through Tellico Lake and becomes concurrent with the Blount-Monroe 
County line and crosses onto the Knoxville, Tennessee-North Carolina 
map, to the forest boundary's intersection with Abrams Creek; then
    (20) Proceed north in a straight line for approximately 1,500 feet 
to the Great Smoky Mountains National Park boundary; then
    (21) Proceed northeast, then southeast, then northeast along the 
park boundary line for a total of approximately 51.47 miles to its 
intersection with the shared Cocke-Sevier County line near Rocky Grove; 
then
    (22) Proceed northeast in a straight line for 6.15 miles to the 
intersection of the Cherokee National Forest boundary with Highway 321/
State Road 32 and Rabbit Branch near Allen Grove; then
    (23) Proceed east along the forest boundary for 1.99 miles to its 
intersection with Interstate 40; then
    (24) Proceed north along Interstate 40 for 2.98 miles to its 
intersection with Highway 321; then
    (25) Proceed northeast along the forest boundary for 3.12 miles to 
its intersection with State Road 73 at Edwina; then
    (26) Proceed northeast in a straight line for 9.2 miles, crossing 
onto the Morristown map, and continuing northeast in a straight line 
for 4.16 miles to the shared Greene-Cocke County line; then
    (27) Proceed northwest along the Greene-Cocke County line to its 
intersection with the Hamblen County line; then
    (28) Proceed northeast along the Hamblen-Greene County line to its 
intersection with the Hawkins County line; then
    (29) Proceed northwest, then southwest along the Hawkins-Hamblen 
County line to its intersection with the Grainger County line; then
    (30) Proceed northwesterly along the Hawkins-Grainger County line 
to its intersection with the Hancock County line; then
    (31) Proceed west along the Grainger-Hancock County line to its 
intersection with the Claiborne County line; then

[[Page 13974]]

    (32) Proceed north along the Hancock-Claiborne County line for 
approximately 8.14 miles, crossing onto the Middlesboro map, and 
continuing northwest along the Hancock-Claiborne County line for 
approximately 8.51 miles to return to the beginning point.

    Signed: March 16, 2026.
Mary G. Ryan,
Administrator.
    Approved: March 16, 2026.
Kenneth J. Kies,
Assistant Secretary (Tax Policy).
[FR Doc. 2026-05731 Filed 3-23-26; 8:45 am]
BILLING CODE 4810-31-P