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TREAS/TTB

RIN: 1513-AC30

Publication ID: Spring 2017

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. Treasury is considering whether we can achieve relevant statutory objectives at a lower cost.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Final Rule Stage
Major: No	Unfunded Mandates: No
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
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	04/00/2018

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: Christopher Thiemann 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: christopher.thiemann@ttb.gov