Miscellaneous Regulations Relating to Liquor (95R-039P)
other · Treasury · Rule · Published 1996-06-19 · 61 FR 31028
Document
Document number
96-14853
Federal Register citation
61 FR 31028
CFR reference
27 CFR 24
Type
Rule
Action
Final rule, Treasury decision.
Category
other
Sub-agency
Treasury
Publication date
1996-06-19
Treasury docket
T.D. ATF 376
Abstract
ATF is amending its regulations by transferring Subparts E and O from 27 CFR Part 170 to 27 CFR Part 70, and redesignating these regulations as Subparts F and G respectively within Part 70. 27 CFR Part 170, Subpart E contains regulations which implement 26 U.S.C. 6423 relating to certain refunds or credits of tax on distilled spirits, wines, and beer. Subpart O contains regulations which implement 26 U.S.C. 5064 relating to payments for losses of distilled spirits, wines, and beer due to disaster, vandalism, or malicious mischief. ATF has also reviewed the regulations within 27 CFR Part 170, Subpart E and determined that the bonding requirements provided for in Secs. 170.94-170.99 are no longer needed. Consequently, these bonding provisions have been eliminated.