United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2017_register executive 2019-03-11 article Part V Rules and Regulations D09002ee1c7f30238 D09002ee1c7f302d0 United States Department of the Treasury originator org United States Government Agency or Subagency United States Alcohol and Tobacco Tax and Trade Bureau originator org United States Government Agency or Subagency The Alcohol and Tobacco Tax and Trade Bureau (TTB) is amending its regulations relating to alcohol excise taxes to implement certain changes made to the Internal Revenue Code of 1986 (IRC) by the Protecting Americans from Tax Hikes Act of 2015 (PATH Act). This rulemaking implements section 332 of the PATH Act, which amends the IRC to change tax return due dates and remove bond requirements for certain eligible taxpayers. Section 332 authorizes a new annual return period for taxpayers paying taxes imposed with respect to distilled spirits, wines, and beer on a deferred basis who reasonably expect to be liable for not more than $1,000 in such taxes imposed for the calendar year and who are liable for not more than $1,000 in such taxes in the preceding calendar year. Section 332 also removes bond requirements for taxpayers who are eligible to pay excise taxes on distilled spirits, wines, and beer using quarterly or annual return periods and who pay those taxes on a deferred basis. Under section 332, such taxpayers are exempt from bond requirements with respect to distilled spirits and wine only to the extent those products are for nonindustrial use. TTB is soliciting comments from all interested parties on these amendments through a notice of proposed rulemaking published elsewhere in this issue of the Federal Register. 82 FR 1108 https://www.govinfo.gov/app/details/FR-2017-01-04/2016-31417 2016-31417 fr04ja17-11 RIN 1513-AC30 4810-31-P Docket No. TTB-2016-0013 T.D. TTB-146 Re: Notice No. 167 https://www.govinfo.gov/app/details/FR-2017-01-04/2016-31417 https://www.govinfo.gov/content/pkg/FR-2017-01-04/html/2016-31417.htm https://www.govinfo.gov/content/pkg/FR-2017-01-04/pdf/2016-31417.pdf Alcohol and Alcoholic Beverages Fruits Reporting and Recordkeeping Requirements Spices and Flavorings Administrative Practice and Procedure Authority Delegations (Government Agencies) Caribbean Basin Initiative Chemicals Claims Customs Duties and Inspection Electronic Funds Transfers Excise Taxes Exports Gasohol Imports Labeling Liquors Packaging and Containers Puerto Rico Research Security Measures Stills Surety Bonds Transportation Vinegar Virgin Islands Warehouses Wine Food Additives Fruit Juices Scientific Equipment Beer Cosmetics Aircraft Armed Forces Foreign Trade Zones Vessels 30 p. 1108 1137 82 FR 1108 Title 27 Part 18 27 CFR Part 18 Title 27 Part 19 27 CFR Part 19 Title 27 Part 24 27 CFR Part 24 Title 27 Part 25 27 CFR Part 25 Title 27 Part 26 27 CFR Part 26 Title 27 Part 27 27 CFR Part 27 Title 27 Part 28 27 CFR Part 28 Title 27 Part 30 27 CFR Part 30 RIN 1513-AC30 Changes to Certain Alcohol-Related Regulations Governing Bond Requirements and Tax Return Filing Periods; Federal Register Vol. 82, Issue RULE 2016-31417 V DEPARTMENT OF THE TREASURY Alcohol and Tobacco Tax and Trade Bureau 2017-01-04 Docket No. TTB-2016-0013 T.D. TTB-146 Re: Notice No. 167 4810-31-P 2016-31417 Temporary rule; Treasury decision; cross reference to notice of proposed rulemaking.

The Alcohol and Tobacco Tax and Trade Bureau (TTB) is amending its regulations relating to alcohol excise taxes to implement certain changes made to the Internal Revenue Code of 1986 (IRC) by the Protecting Americans from Tax Hikes Act of 2015 (PATH Act). This rulemaking implements section 332 of the PATH Act, which amends the IRC to change tax return due dates and remove bond requirements for certain eligible taxpayers. Section 332 authorizes a new annual return period for taxpayers paying taxes imposed with respect to distilled spirits, wines, and beer on a deferred basis who reasonably expect to be liable for not more than $1,000 in such taxes imposed for the calendar year and who are liable for not more than $1,000 in such taxes in the preceding calendar year. Section 332 also removes bond requirements for taxpayers who are eligible to pay excise taxes on distilled spirits, wines, and beer using quarterly or annual return periods and who pay those taxes on a deferred basis. Under section 332, such taxpayers are exempt from bond requirements with respect to distilled spirits and wine only to the extent those products are for nonindustrial use. TTB is soliciting comments from all interested parties on these amendments through a notice of proposed rulemaking published elsewhere in this issue of the Federal Register.

This rule is effective January 4, 2017. Ben Birkhill, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW., Box 12, Washington, DC 20005; telephone 202-453-2265. Alcohol and Alcoholic Beverages Fruits Reporting and Recordkeeping Requirements Spices and Flavorings Administrative Practice and Procedure Authority Delegations (Government Agencies) Caribbean Basin Initiative Chemicals Claims Customs Duties and Inspection Electronic Funds Transfers Excise Taxes Exports Gasohol Imports Labeling Liquors Packaging and Containers Puerto Rico Research Security Measures Stills Surety Bonds Transportation Vinegar Virgin Islands Warehouses Wine Food Additives Fruit Juices Scientific Equipment Beer Cosmetics Aircraft Armed Forces Foreign Trade Zones Vessels Changes to Certain Alcohol-Related Regulations Governing Bond Requirements and Tax Return Filing Periods , OIRA_submissions@omb.eop.gov https://www.fiscal.treasury.gov https://www.fiscal.treasury.gov/fsreports/ref/suretyBnd/c570.htm ttb.gov Vol. 82, no. 2 Office of the Federal Register, National Archives and Records Administration 2017-01-04 continuing daily deposited born digital 435 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2017-01-04 P0b002ee19fd7c22a 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr04ja17 https://www.govinfo.gov/app/details/FR-2017-01-04 https://www.govinfo.gov/content/pkg/FR-2017-01-04/pdf/FR-2017-01-04.pdf https://www.govinfo.gov/content/pkg/FR-2017-01-04/xml/FR-2017-01-04.xml fdlp 711 1137 DGPO 2019-03-11 2024-06-01 FR-2017-01-04 machine generated eng FR FR-2017-01-04 82 2