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 2017-12-04 article Proposed Rules D09002ee1c7ef14b4 D09002ee1c7ef1592 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 On January 23, 2017, the Alcohol and Tobacco Tax and Trade Bureau (TTB) published a temporary rule, T.D. TTB-147, Implementation of Statutory Amendments Requiring the Modification of the Definition of Hard Cider, that amended its regulations to implement changes made to the definition of "hard cider" in the Internal Revenue Code of 1986 by the Protecting Americans from Tax Hikes Act (PATH Act) of 2015. The amended regulations included a requirement that the statement "Tax class 5041(b)(6)" appear on the container of any wine for which the hard cider tax rate is claimed if the wine is removed from wine premises or customs custody on or after January 1, 2018. Concurrent with the temporary rule, TTB published Notice of Proposed Rulemaking No. 168 requesting comments on the regulatory amendments made by T.D. TTB-147. In response to a comment received from a cider industry trade association, TTB, in a temporary rule published elsewhere in this issue of the Federal Register, is now delaying the compliance date for the hard cider tax class labeling requirement by one year, until January 1, 2019. In this document, TTB is requesting comments on that delayed compliance date, and we are also re-opening the comment period for Notice No. 168 for an additional 60 days to request comments on the regulatory amendments described in T.D. TTB-147. 82 FR 57392 https://www.govinfo.gov/app/details/FR-2017-12-05/2017-26283 2017-26283 fr05de17-17 RIN 1513-AC31 4810-31-P Docket No. TTB-2016-0014 Notice No. 168A Re: Notice No. 168, T.D. TTB-147, and T.D. TTB 147A https://www.govinfo.gov/app/details/FR-2017-12-05/2017-26283 https://www.govinfo.gov/content/pkg/FR-2017-12-05/html/2017-26283.htm https://www.govinfo.gov/content/pkg/FR-2017-12-05/pdf/2017-26283.pdf Administrative Practice and Procedure Cider Claims Electronic Funds Transfers Excise Taxes Exports Food Additives Fruit Juices Hard Cider Labeling Liquors Packaging and Containers Reporting and Recordkeeping Requirements Research Scientific Equipment Spices and Flavorings Surety Bonds Vinegar Warehouses Wine Alcohol and Alcoholic Beverages Beer Cosmetics Customs Duties and Inspections Imports Reporting and Recordkeeping Requirements 4 p. 57392 57395 82 FR 57392 Title 27 Part 24 27 CFR Part 24 Title 27 Part 27 27 CFR Part 27 RIN 1513-AC31 Implementation of Statutory Amendments Requiring the Modification of the Definition of Hard Cider; Delayed Compliance Date for the Hard Cider Tax Class Labeling Statement Requirement; Reopening of Comment Period; Federal Register Vol. 82, Issue PRORULE 2017-26283 DEPARTMENT OF THE TREASURY Alcohol and Tobacco Tax and Trade Bureau 2018-02-05 Docket No. TTB-2016-0014 Notice No. 168A Re: Notice No. 168, T.D. TTB-147, and T.D. TTB 147A 4810-31-P 2017-26283 Notice of proposed rulemaking and reopening of comment period.

On January 23, 2017, the Alcohol and Tobacco Tax and Trade Bureau (TTB) published a temporary rule, T.D. TTB-147, Implementation of Statutory Amendments Requiring the Modification of the Definition of Hard Cider, that amended its regulations to implement changes made to the definition of "hard cider" in the Internal Revenue Code of 1986 by the Protecting Americans from Tax Hikes Act (PATH Act) of 2015. The amended regulations included a requirement that the statement "Tax class 5041(b)(6)" appear on the container of any wine for which the hard cider tax rate is claimed if the wine is removed from wine premises or customs custody on or after January 1, 2018. Concurrent with the temporary rule, TTB published Notice of Proposed Rulemaking No. 168 requesting comments on the regulatory amendments made by T.D. TTB-147. In response to a comment received from a cider industry trade association, TTB, in a temporary rule published elsewhere in this issue of the Federal Register, is now delaying the compliance date for the hard cider tax class labeling requirement by one year, until January 1, 2019. In this document, TTB is requesting comments on that delayed compliance date, and we are also re-opening the comment period for Notice No. 168 for an additional 60 days to request comments on the regulatory amendments described in T.D. TTB-147.

Comments on the delayed compliance date referenced in this document (Notice No. 168A) are due on or before February 5, 2018. The comment period for the proposed rule, Notice No. 168, published on January 23, 2017, at 82 FR 7753 is reopened for 60 days, and, therefore, comments on Notice No. 168 also are now due on or before February 5, 2018. Kara Fontaine, 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. 103. Administrative Practice and Procedure Cider Claims Electronic Funds Transfers Excise Taxes Exports Food Additives Fruit Juices Hard Cider Labeling Liquors Packaging and Containers Reporting and Recordkeeping Requirements Research Scientific Equipment Spices and Flavorings Surety Bonds Vinegar Warehouses Wine Alcohol and Alcoholic Beverages Beer Cosmetics Customs Duties and Inspections Imports Reporting and Recordkeeping Requirements Statutory Amendments Requiring the Modification of the Definition of Hard Cider; Delayed Compliance Date of the Hard Cider Tax Class Labeling Statement Requirement; Reopening of Comment Period , https://www.regulations.gov https://www.ttb.gov/wine/wine-rulemaking.shtml Regulations.gov Vol. 82, no. 232 Office of the Federal Register, National Archives and Records Administration 2017-12-05 continuing daily deposited born digital 213 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2017-12-05 P0b002ee197acd6e4 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr05de17 https://www.govinfo.gov/app/details/FR-2017-12-05 https://www.govinfo.gov/content/pkg/FR-2017-12-05/pdf/FR-2017-12-05.pdf https://www.govinfo.gov/content/pkg/FR-2017-12-05/xml/FR-2017-12-05.xml fdlp 57331 57536 DGPO 2017-12-04 2024-06-01 FR-2017-12-05 machine generated eng FR FR-2017-12-05 82 232