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Refund of Alcohol Excise Tax

customs-cbp · CBP · Rule · Published 2018-08-16 · Effective 2018-08-16 · 83 FR 40675

Document

Document number
2018-17710
Federal Register citation
83 FR 40675
CFR reference
19 CFR 24
Type
Rule
Action
Interim regulations; solicitation of comments.
Category
customs-cbp
Sub-agency
CBP
Publication date
2018-08-16
Effective date
2018-08-16
Treasury docket
CBP Dec. 18-09

Abstract

This document updates language in the U.S. Customs and Border Protection (CBP) regulations to reflect the current organization of CBP and the Department of the Treasury. The document also eliminates a restriction pertaining to CBP's authority to refund excessive duties, taxes, fees, or interest imposed on distilled spirits, wine, and beer to facilitate implementation of Subpart A (Craft Beverage Modernization and Tax Reform) of Part IX of the Tax Cuts and Jobs Act, signed December 22, 2017, commonly referred to as the Craft Beverage Modernization Act.

Source

Authoritative
Federal Register document
Machine
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