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TREAS/TTB

RIN: 1513-AC30

Publication ID: Spring 2020

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 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

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	09/00/2020

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