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Regulatory Information
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2011-01-20
article
Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol Excise Taxpayers
Proposed Rules
D09002ee1bdd10397
D09002ee1bdd10421
United States
Department of the Treasury
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org
United States Government Agency or Subagency
United States
Alcohol and Tobacco Tax and Trade Bureau
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org
United States Government Agency or Subagency
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.
76 FR 3584
https://www.govinfo.gov/app/details/FR-2011-01-20/2011-1144
2011-1144
fr20ja11-25
RIN 1513-AB43
4810-31-P
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
https://www.govinfo.gov/app/details/FR-2011-01-20/2011-1144
https://www.govinfo.gov/content/pkg/FR-2011-01-20/html/2011-1144.htm
https://www.govinfo.gov/content/pkg/FR-2011-01-20/pdf/2011-1144.pdf
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
Administrative Practice and Procedure
Food Additives
Fruit Juices
Scientific Equipment
Spices and Flavorings
Wine
Beer
Alcohol and Alcoholic Beverages
Customs Duties and Inspection
Cigars and Cigarettes
Electronic Fund Transfers
Tobacco
Freedom of Information
Law Enforcement
Penalties
4 p.
3584
3587
76 FR 3584
Code of Federal Regulations
Title 27 Part 19
27 CFR Part 19
Code of Federal Regulations
Title 27 Part 24
27 CFR Part 24
Code of Federal Regulations
Title 27 Part 25
27 CFR Part 25
Code of Federal Regulations
Title 27 Part 26
27 CFR Part 26
Code of Federal Regulations
Title 27 Part 40
27 CFR Part 40
Code of Federal Regulations
Title 27 Part 41
27 CFR Part 41
Code of Federal Regulations
Title 27 Part 70
27 CFR Part 70
Regulation Identification Number 1513-AB43
RIN 1513-AB43
Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol Excise Taxpayers; Federal Register Vol. 76, Issue
PRORULE
2011-1144
DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
2011-03-21
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
4810-31-P
2011-1144
Notice of proposed rulemaking.
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.
Comments must be received on or before March 21, 2011.
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 Kara.Fontaine@ttb.gov).
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
Administrative Practice and Procedure
Food Additives
Fruit Juices
Scientific Equipment
Spices and Flavorings
Wine
Beer
Alcohol and Alcoholic Beverages
Customs Duties and Inspection
Cigars and Cigarettes
Electronic Fund Transfers
Tobacco
Freedom of Information
Law Enforcement
Penalties
Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol Excise Taxpayers
,
Kara.Fontaine@ttb.gov
http://www.regulations.gov
http://www.ttb.gov/regulations_laws/all_rulemaking.shtml
Regulations.gov
Federal Register
Vol. 76, no. 13
Office of the Federal Register, National Archives and Records Administration
2011-01-20
continuing
daily
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born digital
344 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2011-01-20
P0b002ee180bbdf83
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr20ja11
https://www.govinfo.gov/app/details/FR-2011-01-20
https://www.govinfo.gov/content/pkg/FR-2011-01-20/pdf/FR-2011-01-20.pdf
https://www.govinfo.gov/content/pkg/FR-2011-01-20/xml/FR-2011-01-20.xml
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DGPO
2011-01-20
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FR-2011-01-20
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FR-2011-01-20
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