In this notice of proposed rulemaking (NPRM), TTB proposes to adopt the $1,000 penal sum amount for the brewer’s bond set forth in temporary rule T.D. TTB-109 as a permanent regulatory change. The NPRM also proposes amendments to 27 CFR part 25 to require that such brewers file Federal excise tax returns and payments quarterly, as well as submit reports of operations quarterly. In the NPRM, TTB also seeks comments on how TTB could modify 27 CFR part 25 to reduce the burden on brewers, and, at the same time, meet all statutory requirements and protect the revenue.
Document Subtype:
Notice of Proposed Rulemaking (NPRM)
Received Date:
December 07 2012, at 12:00 AM Eastern Standard Time
Start-End Page:
72999 - 73005
Comment Start Date:
December 7 2012, at 12:00 AM Eastern Standard Time
Comment Due Date:
February 5 2013, at 11:59 PM Eastern Standard Time
Notice No. 131: Small Brewers Bond Reduction
Details Information
Comments
View AllSubmitter: Newton, Ginga Posted: 01/16/2013 ID: TTB-2012-0006-0003
Feb 05,2013 11:59 PM ET
Submitter: Spaulding, Jason Posted: 01/22/2013 ID: TTB-2012-0006-0004
Feb 05,2013 11:59 PM ET
Submitter: Berger, Charlie Posted: 01/22/2013 ID: TTB-2012-0006-0008
Feb 05,2013 11:59 PM ET
Submitter: Koch, Steven Posted: 01/22/2013 ID: TTB-2012-0006-0007
Feb 05,2013 11:59 PM ET
Submitter: Simmons, Michael Posted: 01/22/2013 ID: TTB-2012-0006-0006
Feb 05,2013 11:59 PM ET
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