In Notice No. 100, TTB proposes to amend its regulations to clarify the relationship between tax payment under the Internal Revenue Code of 1986 and drawback of tax under the Tariff Act of 1930. This proposal provides conforming amendments to reflect proposed Customs and Border Protection regulations stating that domestic merchandise on which no tax is paid under the Internal Revenue Code may be substituted for imported merchandise for purposes of claims for drawback of tax under the customs laws and regulations. (See Docket No. USCBP-2009-0021 for the related Bureau of Customs and Border Protection notice of proposed rulemaking.) Comment period extended until January 14, 2010, by Notice No. 101. Notice No. 100 withdrawn from further consideration by Notice No. 102.
Document Subtype:
NPRM
Received Date:
October 15 2009, at 09:27 AM Eastern Daylight Time
Start-End Page:
52937 - 52941
Comment Start Date:
October 15 2009, at 12:00 AM Eastern Standard Time
Comment Due Date:
January 14 2010, at 11:59 PM Eastern Standard Time
Notice No. 100 -- Drawback of Internal Revenue Taxes
Details Information
Comments
View AllSubmitter: Platner, Michael Posted: 11/25/2009 ID: TTB-2009-0005-0002
Jan 14,2010 11:59 PM ET
Submitter: Clawson, James Posted: 12/07/2009 ID: TTB-2009-0005-0003
Jan 14,2010 11:59 PM ET
Submitter: Koch, Robert Posted: 12/07/2009 ID: TTB-2009-0005-0004
Jan 14,2010 11:59 PM ET
Submitter: Kent, David Posted: 01/13/2010 ID: TTB-2009-0005-0009
Jan 14,2010 11:59 PM ET
Submitter: Phelan, William Posted: 01/13/2010 ID: TTB-2009-0005-0010
Jan 14,2010 11:59 PM ET
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