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Refund of Alcohol Excise Tax

customs-cbp · CBP · Rule · Published 2022-12-30 · Effective 2023-01-01 · 87 FR 80442

Document

Document number
2022-28375
Federal Register citation
87 FR 80442
CFR reference
19 CFR 24
Type
Rule
Action
Interim final rule; request for comments.
Category
customs-cbp
Sub-agency
CBP
Publication date
2022-12-30
Effective date
2023-01-01
Treasury docket
CBP Dec. 22-26

Abstract

This document amends U.S. Customs and Border Protection regulations to implement certain changes made by the Taxpayer Certainty and Disaster Tax Relief Act of 2020, which amended the Craft Beverage Modernization Act provisions of the Tax Cuts and Jobs Act of 2017. Pursuant to these changes, the responsibility for administering refunds, reduced tax rates, and tax credits on imported alcohol is moving from U.S. Customs and Border Protection (CBP) to the U.S. Department of the Treasury, effective January 1, 2023.

Source

Authoritative
Federal Register document
Machine
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