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TREAS/TTB | RIN: 1513-AC30 | Publication ID: Spring 2018 |
Title: Changes to Certain Alcohol-Related Regulations Governing Bond Requirements and Tax Return Filing Periods | |
Abstract:
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. |
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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: Karen A. Thornton AVA Program Manager 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: karen.thornton@ttb.gov |