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Home » Rulemaking » T.D. TTB-79: Liquor Dealer Recordkeeping and Registration, and Repeal of Certain Special (Occupational) Taxes

T.D. TTB-79: Liquor Dealer Recordkeeping and Registration, and Repeal of Certain Special (Occupational) Taxes

Document ID: TTB-2009-0003-0001
Document Type: Rule
Agency: Alcohol And Tobacco Tax And Trade Bureau
Topics: No Topics associated with this document
Federal Register Number: E9-17177
CFR Citation: 27 CFR parts 17, 19, 20, 22, 24, etc.
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Details Information

Abstract: This temporary rule amends TTB regulations to reflect the repeal of certain special (occupational) taxes (SOT) 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 published a concurrent notice of proposed rulemaking, Notice No. 96, soliciting comments from all interested parties on these regulatory amendments. Please submit comments under Notice No. 96.
Document Subtype: Temporary Rule
Received Date: July 28 2009, at 12:23 PM Eastern Daylight Time
Start-End Page: 37394 - 37425

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