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TREAS/TTB | RIN: 1513-AC31 | Publication ID: Fall 2016 |
Title: Modification of the Definition of Hard Cider | |
Abstract:
This temporary rule will amend the Alcohol and Tobacco Tax and Trade Bureau regulations to implement certain changes made to the Internal Revenue Code of 1986 by the Protecting Americans from Tax Hikes Act of 2015 (PATH Act), which is Division Q of the Consolidated Appropriations Act, 2016 (Pub. L 114-113). The principle change involves the modification of the existing definition of hard cider found in 27 CFR part 24. Some makers of hard cider and perry may be affected by the definition change and the resulting tax rate and labeling requirement changes. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 27 CFR 24 | |
Legal Authority: 26 U.S.C. 5041(b)(6) |
Legal Deadline:
None |
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Timetable:
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Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: Businesses | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Dana L. Register Regulations Specialist Department of the Treasury Alcohol and Tobacco Tax and Trade Bureau 1310 G Street NW., Box 12, Washington, DC 20005 Phone:202 453-1039 Email: dana.fritsche-register@ttb.gov |