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2015-09-15
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Return of Wine to Bonded Premises
Rules and Regulations
D09002ee1c180e9af
D09002ee1c180ea3e
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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United States Government Agency or Subagency
The Alcohol and Tobacco Tax and Trade Bureau is revising the wine regulations governing the return of wine to bonded wine premises in response to two statutory changes. First, to incorporate a provision contained in the Taxpayer Relief Act of 1997, TTB is removing a regulatory requirement that wine returned to bond must be unmerchantable. Second, to incorporate a provision contained in the Internal Revenue Service Restructuring and Reform Act of 1998, TTB is revising the regulations to clarify that the refund or credit of excise tax applies to any wine removed from a bonded wine cellar and subsequently returned to bond. The current regulatory text states that a refund or credit of tax is available only for wine produced in the United States.
80 FR 55246
https://www.govinfo.gov/app/details/FR-2015-09-15/2015-23132
2015-23132
fr15se15-10
RIN 1513-AB92
4810-31-P
Docket No. TTB-2015-0013
T.D. TTB-130
https://www.govinfo.gov/app/details/FR-2015-09-15/2015-23132
https://www.govinfo.gov/content/pkg/FR-2015-09-15/html/2015-23132.htm
https://www.govinfo.gov/content/pkg/FR-2015-09-15/pdf/2015-23132.pdf
Administrative Practice and Procedure
Claims
Electronic Fund Transfers
Excise Taxes
Exports
Food Additives
Fruit Juices
Labeling
Liquors
Packaging and Containers
Reporting and Recordkeeping Requirements
Research
Scientific Equipment
Spices and Flavorings
Surety Bonds
Vinegar
Warehouses
Wine
Freedom of Information
Law Enforcement
Penalties
4 p.
55246
55249
80 FR 55246
Code of Federal Regulations
Title 27 Part 24
27 CFR Part 24
Code of Federal Regulations
Title 27 Part 70
27 CFR Part 70
Regulation Identification Number 1513-AB92
RIN 1513-AB92
Return of Wine to Bonded Premises; Federal Register Vol. 80, Issue
RULE
2015-23132
DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
2015-10-15
Docket No. TTB-2015-0013
T.D. TTB-130
4810-31-P
2015-23132
Final rule; Treasury decision.
The Alcohol and Tobacco Tax and Trade Bureau is revising the wine regulations governing the return of wine to bonded wine premises in response to two statutory changes. First, to incorporate a provision contained in the Taxpayer Relief Act of 1997, TTB is removing a regulatory requirement that wine returned to bond must be unmerchantable. Second, to incorporate a provision contained in the Internal Revenue Service Restructuring and Reform Act of 1998, TTB is revising the regulations to clarify that the refund or credit of excise tax applies to any wine removed from a bonded wine cellar and subsequently returned to bond. The current regulatory text states that a refund or credit of tax is available only for wine produced in the United States.
This rule is effective on October 15, 2015.
Jennifer Berry, Alcohol and Tobacco Tax and Trade Bureau, Regulations and Rulings Division; telephone 202- 453-1039, ext. 275.
Administrative Practice and Procedure
Claims
Electronic Fund Transfers
Excise Taxes
Exports
Food Additives
Fruit Juices
Labeling
Liquors
Packaging and Containers
Reporting and Recordkeeping Requirements
Research
Scientific Equipment
Spices and Flavorings
Surety Bonds
Vinegar
Warehouses
Wine
Freedom of Information
Law Enforcement
Penalties
Return of Wine to Bonded Premises
,
Federal Register
Vol. 80, no. 178
Office of the Federal Register, National Archives and Records Administration
2015-09-15
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295 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2015-09-15
P0b002ee18d86ec73
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr15se15
https://www.govinfo.gov/app/details/FR-2015-09-15
https://www.govinfo.gov/content/pkg/FR-2015-09-15/pdf/FR-2015-09-15.pdf
https://www.govinfo.gov/content/pkg/FR-2015-09-15/xml/FR-2015-09-15.xml
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2015-09-15
2023-10-16
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FR-2015-09-15
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