1513-AC30 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1513 Alcohol and Tobacco Tax and Trade Bureau TTB 1500 Department of the Treasury TREAS Changes to Certain Alcohol-Related Regulations Governing Bond Requirements and Tax Return Filing Periods

The Alcohol and Tobacco Tax and Trade Bureau (TTB) is adopting as final, with minor technical corrections, a temporary rule concerning alcohol excise tax return due dates and bond requirements for certain eligible taxpayers that published in the Federal Register on January 4, 2017.  TTB is also adopting as final the additional regulatory amendments pertaining to recordkeeping and reporting requirements included in the notice of proposed rulemaking that published concurrently with the temporary final rule. The regulatory amendments adopted in this final rule implement certain changes made to the Internal Revenue Code of 1986 (IRC) by section 332 of the Protecting Americans from Tax Hikes Act of 2015 (PATH Act).  Treasury is considering whether we can achieve relevant statutory objectives at a lower cost.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Other 27 CFR 19 27 CFR 24 27 CFR 25 27 CFR 26 27 CFR 27 27 CFR 28 26 U.S.C. 5061 26 U.S.C. 5551 26 U.S.C. 7805 No Interim Final Rule; Cross Reference to NPRM 01/04/2017 82 FR 1108 Interim Final Rule Effective 01/04/2017 NPRM; Cross Reference to Temporary Rule 01/04/2017 82 FR 780 NPRM Comment Period End 03/06/2017 Final Rule 09/00/2018 No Businesses None No No No No Karen Thornton A. AVA Program Manager 1513 Alcohol and Tobacco Tax and Trade Bureau TTB 202 453-1039 175 karen.thornton@ttb.gov 1310 G Street NW., Box 12, Washington DC 20005