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T.D. TTB-84: Liquor Dealer Recordkeeping and Registration, and Repeal of Certain Special (Occupational) Taxes

Document ID: TTB-2009-0003-0003
Document Type: Rule
Agency: Alcohol And Tobacco Tax And Trade Bureau
Topics: Administrative Practices and Procedures, Claims, Cosmetics, Customs Duties and Inspection, Drugs, Excise Taxes, Exports, Imports, Liquors, Packaging and Containers, Puerto Rico, Reporting and Recordkeeping Requirements, Spices and Flavoring, Surety Bonds, Virgin Islands
Federal Register Number: 2010-07269
CFR Citation: 27 CFR parts 17, 19, 20, 22, 24, etc.
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Details Information

Abstract: This final rule adopts, without change, the temporary rule amending the 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. See the temporary rule published as T.D. TTB-79 on July 28, 2009, for the exact regulatory text.
Document Subtype: Final Rule
Received Date: April 02 2010, at 11:31 AM Eastern Daylight Time
Start-End Page: 16666 - 16667
Comment Start Date: April 2 2010, at 12:00 AM Eastern Standard Time

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