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Liquor Dealer Recordkeeping and Registration, and Repeal of Certain Special (Occupational) Taxes

tobacco-ttb · TTB · Rule · Published 2010-04-02 · Effective 2010-05-03 · 75 FR 16666

Document

Document number
2010-7269
Federal Register citation
75 FR 16666
CFR reference
27 CFR 17
Type
Rule
Action
Final rule; Treasury decision.
Category
tobacco-ttb
Sub-agency
TTB
Publication date
2010-04-02
Effective date
2010-05-03
Treasury docket
Docket No. TTB-2009-0003

Abstract

This Treasury decision adopts as a final rule, without change, a temporary rule that amended the regulations administered by the Alcohol and Tobacco Tax and Trade Bureau to reflect the repeal of certain special (occupational) taxes effected by section 11125 of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users. The regulatory amendments involved the repeal of special taxes on alcohol beverage producers and dealers, tax-free alcohol users, denatured spirits users and dealers, and persons claiming drawback for the manufacture of nonbeverage alcoholic products, and the inclusion of recordkeeping and registration requirements for dealers in distilled spirits, wines, and beer, and for manufacturers of nonbeverage products who claim drawback.

Source

Authoritative
Federal Register document
Machine
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