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TREAS/TTB

RIN: 1513-AA06

Publication ID: Spring 2009

Title: Refund of Tax for Domestic Wine Returned To Bond Regardless of Merchantability
Abstract: TTB is issuing changes to the wine regulations as a result of the enactment of the Taxpayer Relief Act of 1997 and the Internal Revenue Service Reconstruction and Reform Act of 1998. This amendment informs interested parties of changes by these acts that provide for a refund of the tax for all wine returned to bond, rather than exclusively for unmerchantable or domestic wine returned to bond.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Long-Term Actions
Major: No	Unfunded Mandates: No
CFR Citation: 27 CFR 24.66 27 CFR 24.295 27 CFR 24.312
Legal Authority: 26 USC 5044 26 USC 5361 26 USC 5367 26 USC 5371

Legal Deadline: None

Timetable:

Action	Date	FR Cite
Interim Final Rule	To Be Determined

Additional Information: Transferred from RIN 1512-AB74
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Small Entities Affected: No	Federalism: No
Included in the Regulatory Plan: No
RIN Data Printed in the FR: No
Agency Contact: Marjorie D. Ruhf Program Manager Department of the Treasury Alcohol and Tobacco Tax and Trade Bureau Suite 200E, 1310 G Street NW., Washington, DC 20220 Phone:202 453-2265 Fax:202 453-2695 Email: marjorie.ruhf@ttb.gov