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TREAS/TTB | RIN: 1513-AC30 | Publication ID: Fall 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. |
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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: Final Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
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 |
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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: 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 |