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TREAS/TTB RIN: 1513-AC30 Publication ID: Fall 2019 
Title: 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 amending the regulations pertaining to recordkeeping and reporting requirements. These regulatory amendments reflect 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).

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
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  12/00/2019 
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
Fax:202 453-2406