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TREAS/TTB RIN: 1513-AC30 Publication ID: Fall 2016 
Title: Changes to Certain Alcohol-Related Regulations Governing Bond Requirements and Tax Return Filing Periods 
Abstract:

The Alcohol and Tobacco Tax and Trade Bureau is amending its regulations governing alcohol beverage excise taxpayers to implement certain provisions of 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). This rulemaking will implement section 332 of the PATH Act, which amends the Internal Revenue Code of 1986 to remove bond requirements and extend filing periods for certain taxpayers with limited excise tax liability.

 
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: Undetermined  Unfunded Mandates: No 
EO 13771 Designation: uncollected 
CFR Citation: 27 CFR 19    27 CFR 24    27 CFR 25    27 CFR 26    27 CFR 27    27 CFR 28   
Legal Authority: 26 U.S.C. 5061    26 U.S.C. 5551    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/00/2016 
Interim Final Rule  11/00/2016 
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:
Benjamin G. Birkhill
Assistant Director
Department of the Treasury
Alcohol and Tobacco Tax and Trade Bureau
1310 G Street NW., Box 12,
Washington, DC 20005
Phone:202 453-1039
Fax:202 453-2458
Email: benjamin.birkhill@ttb.gov