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

tobacco-ttb · TTB · Rule · Published 2009-07-28 · Effective 2009-07-28 · 74 FR 37394

Document

Document number
E9-17177
Federal Register citation
74 FR 37394
CFR reference
27 CFR 17
Type
Rule
Action
Temporary rule; Treasury decision.
Category
tobacco-ttb
Sub-agency
TTB
Publication date
2009-07-28
Effective date
2009-07-28
Treasury docket
Docket No. TTB-2009-0003

Abstract

This temporary rule amends the regulations administered by the Alcohol and Tobacco Tax and Trade Bureau, to reflect the repeal of certain special (occupational) taxes by section 11125 of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users. The repeal involves such 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. In place of the special (occupational) tax requirement, the amended law requires recordkeeping and registration by dealers in distilled spirits, wines, and beer, and by manufacturers of nonbeverage products who claim drawback. We also are soliciting comments from all interested parties on these regulatory amendments through a notice of proposed rulemaking published elsewhere in this issue of the Federal Register.

Source

Authoritative
Federal Register document
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