Suspension of Special (Occupational) Tax (2004R-778P), 62258-62261 [05-21562]
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62258
Federal Register / Vol. 70, No. 209 / Monday, October 31, 2005 / Proposed Rules
under the criteria of the Regulatory
Flexibility Act.
DEPARTMENT OF THE TREASURY
List of Subjects in 14 CFR Part 71
Alcohol and Tobacco Tax and Trade
Bureau
Airspace, Incorporation by reference,
Navigation (air).
The Proposed Amendment
[Notice No. 52]
Accordingly, pursuant to the
authority delegated to me, the Federal
Aviation Administration proposes to
amend 14 CFR part 71 as follows:
PART 71—DESIGNATION OF CLASS A,
CLASS B, CLASS C, CLASS D, AND
CLASS E AIRSPACE AREAS;
AIRWAYS; ROUTES; AND REPORTING
POINTS
1. The authority citation for part 71
continues to read as follows:
Authority: 49 U.S.C. 106(g), 40103, 40113,
40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959–
1963 Comp., p. 389.
§ 71.1
[Amended]
2. The incorporation by reference in
14 CFR 71.1. of the Federal Aviation
Administration Order 7400.9N,
Airspace Designations and Reporting
Points, dated September 1, 2005, and
effective September 16, 2005, is
amended as follows:
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Paragraph 5000
Class D airspace.
*
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*
AGL MN D
*
Camp Ripley, MN [New]
Camp Ripley, Ray S. Miller Army Airfield,
MN
(Lat. 46°05′00″ N., long. 94°21′01″ W.)
That airspace extending upward from the
surface to and including 3,700 feet MSL
within a 3.9-mile radius of the Ray S. Miller
Army Airfield. This Class D airspace area is
effective during the specific dates and times
established in advance by a Notice to
Airmen. The effective date and time will
thereafter be published continuously
published in the Airport/Facility Directory.
*
*
*
*
*
Paragraph 6002 Class E airspace designated
as surface areas.
*
*
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AGL MN E2
*
*
Camp Riley, MN [New]
Camp Riley, Ray S. Miller Army Airfield, MN
(Lat. 46°05′00″ N., long. 94°21′01″ W.)
Within a 3.9-mile radius of the Ray S.
Miller Army Airfield.
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Issued in Des Plaines, Illinois on October
12, 2005.
Nancy B. Kort,
Area Director, Central Terminal Operations.
[FR Doc. 05–21585 Filed 10–28–05; 8:45 am]
BILLING CODE 4910–13–M
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27 CFR Parts 17, 19, 24, 25, 26, 27, and
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RIN 1513—AB04
Suspension of Special (Occupational)
Tax (2004R–778P)
Alcohol and Tobacco Tax and
Trade Bureau, Treasury.
ACTION: Notice of proposed rulemaking;
cross-reference to temporary rule.
AGENCY:
SUMMARY: Elsewhere in this issue of the
Federal Register, the Alcohol and
Tobacco Tax and Trade Bureau (TTB) is
issuing a temporary rule amending the
TTB regulations relating to special
(occupational) tax, to reflect a 3-year tax
suspension effected by section 246 of
the American Jobs Creation Act of 2004.
Section 246 amends the Internal
Revenue Code of 1986 to provide that,
during the period from July 1, 2005,
through June 30, 2008, the rate of
special (occupational) tax on certain
occupations will be zero. The
occupations affected by the 3-year tax
suspension are: Manufacturers of
nonbeverage products who claim tax
drawback; proprietors of distilled spirits
plants, alcohol fuel plants, bonded and
taxpaid wine premises, and breweries;
and wholesale and retail dealers in
distilled spirits, wine, and beer. The
requirements to register annually and
keep prescribed records remain in
effect. In this notice of proposed
rulemaking, we are soliciting comments
from all interested parties on these
regulatory amendments. The text of the
regulations in the temporary rule
published in the Rules and Regulations
section of this issue of the Federal
Register serves as the text of the
proposed regulations.
DATES: Comments must be received on
or before December 30, 2005.
ADDRESSES: You may send comments to
any of the following addresses—
• Director, Regulations and Rulings
Division, Alcohol and Tobacco Tax and
Trade Bureau, Attn: Notice No. 52, P.O.
Box 14412, Washington, DC 20044—
4412.
• 202–927–8525 (facsimile).
• nprm@ttb.gov (e-mail).
• https://www.ttb.gov/alcohol/rules/
index.htm. An online comment form is
posted with this notice on our Web site.
• https://www.regulations.gov. Federal
e-rulemaking portal; follow instructions
for submitting comments.
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You may view copies of any
comments we receive about this notice
by appointment at the TTB Library,
1310 G Street, NW., Washington, DC
20220. To make an appointment, call
202–927–2400. You may also access
copies of this notice and any comments
online at https://www.ttb.gov/alcohol/
rules/index.htm.
See the Public Participation section of
this document for specific instructions
and requirements for submitting
comments, and for information on how
to request a public hearing.
FOR FURTHER INFORMATION CONTACT:
Steve Simon, Alcohol and Tobacco Tax
and Trade Bureau, Regulations and
Rulings Division, Suite 200E, 1310 G
Street NW., Washington, DC 20220;
telephone (202) 927–8210.
SUPPLEMENTARY INFORMATION:
Background
In the Rules and Regulations section
of this issue of the Federal Register, we
are publishing a temporary rule
implementing section 246 of the
American Jobs Creation Act of 2004,
Public Law 108–357, 118 Stat. 1418
(‘‘the Act’’), signed by President Bush
on October 22, 2004. Section 246 of the
Act, entitled ‘‘Suspension of
Occupational Taxes Relating to Distilled
Spirits, Wine, and Beer,’’ amended
subpart G of part II of subchapter A of
chapter 54 of the Internal Revenue Code
of 1986 (IRC) by redesignating section
5148 as section 5149 and adding a new
section 5148 (26 U.S.C. 5148) entitled
‘‘Suspension of Occupational Tax.’’
New section 5148 provides that, during
the 3-year period from July 1, 2005,
through June 30, 2008, the rate of
special (occupational) tax imposed
under sections 5081, 5091, 5111, 5121,
and 5131 will be zero.
The effect of new section 5148 is that
the following occupations are not
subject to payment of special
(occupational) tax during the
suspension period: manufacturer of
nonbeverage products, proprietor of
distilled spirits plant, proprietor of
alcohol fuel plant, proprietor of bonded
wine cellar, proprietor of bonded wine
warehouse, proprietor of taxpaid wine
bottling house, brewer, wholesale dealer
in liquors (distilled spirits, wines, and
beer), wholesale dealer in beer, retail
dealer in liquors (distilled spirits,
wines, and beer), and retail dealer in
beer. On the other hand, the following
occupations, which are not covered by
the IRC sections listed in new section
5148, are not affected by the suspension
and remain subject to the special
(occupational) tax during the
suspension period: User of or dealer in
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specially denatured alcohol, user of taxfree alcohol, manufacturer of tobacco
products (that is, cigars, cigarettes,
smokeless tobacco, pipe tobacco, and
roll-your-own tobacco), manufacturer of
cigarette papers or tubes, and export
warehouse proprietor (for the export of
tobacco products, cigarette papers, or
cigarette tubes).
Although the tax rate for the
occupations affected by the suspension
will be zero during the suspension
period, new section 5148 further
provides that persons engaging in those
occupations must still register annually
and comply with applicable
recordkeeping requirements. Finally,
section 246 of the Act amended section
5117 of the IRC (26 U.S.C. 5117) by
adding a new subsection (d) to provide
that during the suspension period a
dealer may purchase distilled spirits, for
resale, only from persons required to
keep records as a wholesale liquor
dealer, except as otherwise specifically
provided by law or regulations. The
Alcohol and Tobacco Tax and Trade
Bureau (TTB) is responsible for the
administration of the IRC provisions
relating to special (occupational) tax.
The temporary regulations published
elsewhere in this issue of the Federal
Register involve amendments to parts
17, 19, 24, 25, 26, 27, and 31 of the TTB
regulations (27 CFR parts 17, 19, 24, 25,
26, 27, and 31). The text of the
temporary regulations serves as the text
of these proposed regulations. The
preamble to the temporary regulations
explains the proposed regulations.
Public Participation
Comments Sought
We request comments from everyone
interested. All comments must reference
Notice No. 52 and must include your
name and mailing address. They must
be legible and written in language
acceptable for public disclosure.
Although we do not acknowledge
receipt, we will consider your
comments if we receive them on or
before the closing date. We regard all
comments as originals.
Confidentiality
All comments are part of the public
record and subject to disclosure. Do not
enclose any material in your comments
that you consider confidential or
inappropriate for public disclosure.
Submitting Comments
You may submit comments in any of
five ways:
• Mail: You may send written
comments to TTB at the address listed
in the ADDRESSES section of this
document.
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• Facsimile: You may submit
comments by facsimile transmission to
202–927–8525. Faxed comments must:
(1) Be on 8.5- by 11-inch paper;
(2) Contain a legible, written
signature; and
(3) Be no more than five pages long.
This limitation ensures electronic access
to our equipment. We will not accept
faxed comments that exceed five pages.
• E-mail: You may e-mail comments
to nprm@ttb.gov. Comments transmitted
by electronic mail must:
(1) Contain your e-mail address;
(2) Reference Notice No. 52 on the
subject line; and
(3) Be legible when printed on 8.5- by
11-inch paper.
• Online form: We provide a
comment form with the online copy of
this document on our Web site at https://
www.ttb.gov/alcohol/rules/index.htm.
Select the ‘‘Send comments via e-mail’’
link under Notice No. 52.
• Federal e-Rulemaking Portal: To
submit comments to us via the Federal
e-rulemaking portal, visit https://
www.regulations.gov and follow the
instructions for submitting comments.
You may also write to the
Administrator before the comment
closing date to ask for a public hearing.
The Administrator reserves the right to
determine, in light of all circumstances,
whether to hold a public hearing.
Public Disclosure
You may view copies of the
temporary rule, this document, and any
comments we receive by appointment at
the TTB Library at 1310 G Street, NW.,
Washington, DC 20220. You may also
obtain copies at 20 cents per 8.5- x 11inch page. Contact our librarian at the
above address or telephone 202–927–
2400 to schedule an appointment or to
request copies of comments.
For your convenience, we will post
the temporary rule, this document, and
any comments we receive on the TTB
Web site. We may omit voluminous
attachments or material that we
consider unsuitable for posting. In all
cases, the full comment will be available
in the TTB Library. To access the online
copy of this document and the
submitted comments, visit https://
www.ttb.gov/alcohol/rules/index.htm.
Select the ‘‘View Comments’’ link under
this document’s number and title to
view the posted comments.
Regulatory Flexibility Act
Although we are issuing this notice of
proposed rulemaking, it has been
determined that it is not subject to the
provisions of 5 U.S.C. 553(b). Because
this proposed rule contains no new
collections of information, the
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provisions of the Regulatory Flexibility
Act (5 U.S.C. 601 et seq.) do not apply.
Executive Order 12866
We have determined that this notice
of proposed rulemaking is not a
significant regulatory action as defined
by Executive Order 12866. Therefore, a
regulatory assessment is not required.
Paperwork Reduction Act
Under the Paperwork Reduction Act
of 1995, no persons are required to
respond to a collection of information
unless it displays a valid OMB control
number. The collections of information
contained in the regulations amended
by this temporary rule have been
previously reviewed and approved by
the Office of Management and Budget in
accordance with the Paperwork
Reduction Act of 1995 (44 U.S.C.
3504(h)) under control numbers 1513–
0005, 1513–0088, 1513–0112, and 1513–
0113. There is no new or revised
collection of information imposed by
this proposed rule, and there is no
change in the reporting or
recordkeeping burden. Thus, no new
OMB control numbers will be obtained.
Drafting Information
The principal author of this document
is Steve Simon, Regulations and Rulings
Division, Alcohol and Tobacco Tax and
Trade Bureau. However, other personnel
participated in its development.
List of Subjects
27 CFR Part 17
Administrative practice and
procedure, Claims, Cosmetics, Customs
duties and inspection, Drugs, Excise
taxes, Exports, Imports, Liquors,
Packaging and containers, Puerto Rico,
Reporting and recordkeeping
requirements, Spices and flavorings,
Surety bonds, Virgin Islands.
27 CFR Part 19
Administrative practice and
procedure, Alcohol and alcoholic
beverages, Authority delegations
(Government agencies), Chemicals,
Claims, Customs duties and inspection,
Electronic fund transfers, Excise taxes,
Exports, Gasohol, Imports, Labeling,
Liquors, Packaging and containers,
Puerto Rico, Reporting and
recordkeeping requirements, Research,
Security measures, Spices and
flavorings, Stills, Surety bonds,
Transportation, Vinegar, Virgin Islands,
Warehouses, Wine.
27 CFR Part 24
Administrative practice and
procedure, Claims, Electronic funds
transfers, Excise taxes, Exports, Food
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additives, Fruit juices, Labeling,
Liquors, Packaging and containers,
Reporting and recordkeeping
requirements, Research, Scientific
equipment, Spices and flavorings,
Surety bonds, Vinegar, Warehouses,
Wine.
PART 19—DISTILLED SPIRITS
PLANTS
3. The authority citation for part 19 is
revised to read as follows:
PART 26—LIQUORS AND ARTICLES
FROM PUERTO RICO AND THE VIRGIN
ISLANDS
9. The authority citation for part 26 is
revised to read as follows:
27 CFR Part 26
Authority: 19 U.S.C. 81c, 1311; 26 U.S.C.
5001, 5002, 5004–5006, 5008, 5010, 5041,
5061, 5062, 5066, 5081, 5101, 5111–5113,
5142, 5143, 5146, 5148, 5171–5173, 5175,
5176, 5178–5181, 5201–5204, 5206, 5207,
5211–5215, 5221–5223, 5231, 5232, 5235,
5236, 5241–5243, 5271, 5273, 5301, 5311–
5313, 5362, 5370, 5373, 5501–5505, 5551–
5555, 5559, 5561, 5562, 5601, 5612, 5682,
6001, 6065, 6109, 6302, 6311, 6676, 6806,
7011, 7510, 7805; 31 U.S.C. 9301, 9303, 9304,
9306.
Alcohol and alcoholic beverages,
Caribbean Basin initiative, Claims,
Customs duties and inspection,
Electronic funds transfers, Excise taxes,
Packaging and containers, Puerto Rico,
Reporting and recordkeeping
requirements, Surety bonds, Virgin
Islands, Warehouses.
4. The proposed amendatory
instructions and the proposed amended
regulatory text for part 19 are the same
as the amendatory instructions and the
amended regulatory text set forth in the
temporary rule on this subject published
in the Rules and Regulations section of
this issue of the Federal Register.
27 CFR Part 27
PART 24—WINE
PART 27—IMPORTATION OF
DISTILLED SPIRITS, WINES, AND
BEER
Alcohol and alcoholic beverages,
Beer, Cosmetics, Customs duties and
inspection, Electronic funds transfers,
Excise taxes, Imports, Labeling, Liquors,
Packaging and containers, Reporting
and recordkeeping requirements, Wine.
5. The authority citation for part 24 is
revised to read as follows:
11. The authority citation for part 27
is revised to read as follows:
Authority: 5 U.S.C. 552(a); 26 U.S.C. 5001,
5008, 5041, 5042, 5044, 5061, 5062, 5081,
5111–5113, 5121, 5122, 5142, 5143, 5148,
5173, 5206, 5214, 5215, 5351, 5353, 5354,
5356, 5357, 5361, 5362, 5364–5373, 5381–
5388, 5391, 5392, 5511, 5551, 5552, 5661,
5662, 5684, 6065, 6091, 6109, 6301, 6302,
6311, 6651, 6676, 7011, 7302, 7342, 7502,
7503, 7606, 7805, 7851; 31 U.S.C. 9301, 9303,
9304, 9306.
Authority: 5 U.S.C. 552(a), 19 U.S.C. 81c,
1202; 26 U.S.C. 5001, 5007, 5008, 5010, 5041,
5051, 5054, 5061, 5148, 5111, 5112, 5114,
5121, 5122, 5124, 5201, 5205, 5207, 5232,
5273, 5301, 5313, 5555, 6302, 7805.
27 CFR Part 25
Beer, Claims, Electronic fund
transfers, Excise taxes, Exports,
Labeling, Liquors, Packaging and
containers, Reporting and recordkeeping
requirements, Research, Surety bonds.
27 CFR Part 31
Alcohol and alcoholic beverages,
Beer, Claims, Excise taxes, Exports,
Labeling, Liquors, Packaging and
containers, Reporting and recordkeeping
requirements, Wine.
Proposed Amendments to the
Regulations
For the reasons discussed in the
preamble, TTB proposes to amend 27
CFR parts 17, 19, 24, 25, 26, 27, and 31
as follows:
PART 17—DRAWBACK ON TAXPAID
DISTILLED SPIRITS USED IN
MANUFACTURING NONBEVERAGE
PRODUCTS
6. The proposed amendatory
instructions and the proposed amended
regulatory text for part 24 are the same
as the amendatory instructions and the
amended regulatory text set forth in the
temporary rule on this subject published
in the Rules and Regulations section of
this issue of the Federal Register.
7. The authority citation for part 25 is
revised to read as follows:
Authority: 26 U.S.C. 5010, 5131–5134,
5143, 5146, 5148, 5206, 5273, 6011, 6065,
6091, 6109, 6151, 6402, 6511, 7011, 7213,
7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.
2. The proposed amendatory
instructions and the proposed amended
regulatory text for part 17 are the same
as the amendatory instructions and the
amended regulatory text set forth in the
temporary rule on this subject published
in the Rules and Regulations section of
this issue of the Federal Register.
8. The proposed amendatory
instructions and the proposed amended
regulatory text for part 25 are the same
as the amendatory instructions and the
amended regulatory text set forth in the
temporary rule on this subject published
in the Rules and Regulations section of
this issue of the Federal Register.
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10. The proposed amendatory
instructions and the proposed amended
regulatory text for part 26 are the same
as the amendatory instructions and the
amended regulatory text set forth in the
temporary rule on this subject published
in the Rules and Regulations section of
this issue of the Federal Register.
12. The proposed amendatory
instructions and the proposed amended
regulatory text for part 27 are the same
as the amendatory instructions and the
amended regulatory text set forth in the
temporary rule on this subject published
in the Rules and Regulations section of
this issue of the Federal Register.
PART 31—ALCOHOL BEVERAGE
DEALERS
13. The authority citation for part 31
is revised to read as follows:
PART 25—BEER
Authority: 19 U.S.C. 81c; 26 U.S.C. 5002,
5051–5054, 5056, 5061, 5091, 5111, 5113,
5142, 5143, 5146, 5148, 5222, 5401–5403,
5411–5417, 5551, 5552, 5555, 5556, 5671,
5673, 5684, 6011, 6061, 6065, 6091, 6109,
6151, 6301, 6302, 6311, 6313, 6402, 6651,
6656, 6676, 6806, 7011, 7342, 7606, 7805; 31
U.S.C. 9301, 9303–9308.
1. The authority citation for part 17 is
revised to read as follows:
Authority: 19 U.S.C. 81c; 26 U.S.C. 5001,
5007, 5008, 5010, 5041, 5051, 5061, 5081,
5111, 5112, 5114, 5121, 5122, 5124, 5131—
5134, 5141, 5146, 5148, 5207, 5232, 5271,
5276, 5301, 5314, 5555, 6001, 6301, 6302,
6804, 7101, 7102, 7651, 7652, 7805; 27 U.S.C.
203, 205; 31 U.S.C. 9301, 9303, 9304, 9306.
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Authority: 26 U.S.C. 5001, 5002, 5111–
5114, 5116, 5117, 5121–5124, 5142, 5143,
5145, 5146, 5148, 5206, 5207, 5301, 5352,
5555, 5613, 5681, 5691, 6001, 6011, 6061,
6065, 6071, 6091, 6109, 6151, 6311, 6314,
6402, 6511, 6601, 6621, 6651, 6657, 7011,
7805.
14. The proposed amendatory
instructions and the proposed amended
regulatory text for part 31 are the same
as the amendatory instructions and the
amended regulatory text set forth in the
temporary rule on this subject published
in the Rules and Regulations section of
this issue of the Federal Register.
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Signed: July 6, 2005.
John J. Manfreda,
Administrator.
Approved: September 14, 2005.
Timothy E. Skud,
Deputy Assistant Secretary, (Tax, Trade, and
Tariff Policy).
[FR Doc. 05–21562 Filed 10–28–05; 8:45 am]
BILLING CODE 4810–31–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 165
[CGD17–05–002]
RIN 1625–AA87
Security Zone; High Capacity
Passenger Vessels and Alaska Marine
Highway System Vessels in Alaska
Coast Guard, DHS.
Supplemental notice of
proposed rulemaking; request for
comments.
AGENCY:
ACTION:
SUMMARY: The Coast Guard is revising
its proposed rule published March 9,
2005, to establish permanent moving
security zones around all escorted High
Capacity Passenger Vessels (‘‘HCPV’’)
and escorted Alaska Marine Highway
System Vessels (‘‘AMHS vessels’’)
during their transit in the navigable
waters of the Seventeenth Coast Guard
District. The 250-yard speed restriction
zone, the 25-yard security zone around
moored and anchored vessels, and the
waiver request process in the notice of
proposed rulemaking (NPRM) have been
eliminated. The Coast Guard has revised
the proposed security zones prohibiting
any vessel from entering within 100
yards of an escorted HCPV or escorted
AMHS vessel while in transit. These
security zones are necessary to mitigate
potential terrorist acts and enhance
public and maritime safety and security.
Permission to enter these security zones
may be granted by the designated onscene representative.
DATES: Comments and related material
must reach the Coast Guard on or before
December 30, 2005.
ADDRESSES: Documents indicated in this
preamble as being available in the
docket are part of docket CGD17–05–
002 and are available for inspection or
copying at United States Coast Guard,
District 17 (dpi), 709 West 9th Street,
Juneau, AK 99801 between 8 a.m. and
5 p.m., Monday through Friday, except
Federal holidays.
FOR FURTHER INFORMATION CONTACT: LT
Matthew York, District 17 (dpi), 709
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West 9th Street, Juneau, AK 99801,
(907) 463–2821.
SUPPLEMENTARY INFORMATION:
Regulatory Information
We published a notice of proposed
rulemaking (NPRM) entitled ‘‘Regulated
Navigation Area and Security Zones;
High Capacity Passenger Vessels in
Alaska’’ in the Federal Register (70 FR
11595, March 9, 2005), docket number
CGD17–05–002. That NPRM included
provisions for a 250-yard speed
restriction zone, a 25-yard security zone
around moored and anchored vessels,
and a waiver request process. We are
removing those three provisions from
the proposed rule in this supplemental
NPRM.
The revised proposed security zones
are limited to High Capacity Passenger
Vessels (HCPV) and Alaska Marine
Highway System Vessels (AMHS)
vessels during transit in the waters of
the Seventeenth Coast Guard District.
These security zones will only apply to
HCPV and AMHS vessels transiting
under an escort as defined in this
SNPRM. These permanent security
zones have been carefully designed to
minimally impact the public while
providing protections for HCPV and
AMHS vessels.
Requests for Comments
The Coast Guard encourages
interested persons to participate in this
rulemaking by submitting written data,
views, or arguments. Persons submitting
comments should include their name
and addresses, identifying this
rulemaking (CGD17–05–002) and the
specific section of this document to
which each comment applies, and give
the reason for each comment. Please
submit all comments and attachments in
an unbound format, no larger than 81⁄2
by 11 inches, suitable for copying and
electronic filing. Persons wanting
acknowledgment of receipt of comment
should enclose a stamped, selfaddressed postcard or envelope.
Comments on this supplemental
NPRM must reach the Coast Guard on
or before December 30, 2005. The Coast
Guard will consider all comments
received during the comment period
and may change this proposed rule in
view of the comments.
The Coast Guard has not scheduled a
public hearing at this time. You may
request a public hearing by writing to
the Seventeenth Coast Guard District at
the address under ADDRESSES. The
request should include the reasons why
a hearing would be beneficial to the
rulemaking. If it is determined that an
opportunity for oral presentation will
aid this rulemaking, the Coast Guard
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will schedule a public hearing at a time
and place announced in a separate
notice published in the Federal
Register.
Background and Purpose
Due to increased awareness that
future terrorist attacks are possible, the
Coast Guard, as Lead Federal Agency for
Maritime Homeland Security, has
determined that the District Commander
and the Captain of the Port must have
the means to be aware of, detect, deter,
intercept, and respond to threats, acts of
aggression, and attacks by terrorists on
the American homeland while
maintaining our freedoms and
sustaining the flow of commerce.
Terrorists have demonstrated both
desire and ability to utilize multiple
means in different geographic areas to
successfully carry out their terrorist
missions, highlighted by the recent
subway bombings in London.
During the past 3 years, the Federal
Bureau of Investigation has issued
several advisories to the public
concerning the potential for terrorist
attacks within the United States. The
October 2002 attack on a tank vessel, M/
V LIMBURG, off the coast of Yemen and
the prior attack on the USS COLE
demonstrate a continuing threat to U.S.
maritime assets as described in the
President’s finding in Executive Order
13273 of August 21, 2002 (67 FR 56215,
September 3, 2002) and Continuation of
the National Emergency with Respect to
Certain Terrorist Attacks, (67 FR 58317,
September 13, 2002); and Continuation
of the National Emergency With Respect
To Persons Who Commit, Threaten To
Commit, Or Support Terrorism, (67 FR
59447, September 20, 2002).
Furthermore, the ongoing hostilities in
Afghanistan and Iraq have made it
prudent for U.S. port and waterway
users to be on a higher state of alert
because the Al Qaeda organization and
other similar organizations have
declared an ongoing intention to
conduct armed attacks on U.S. interests
worldwide.
In addition to escorting vessels, the
Coast Guard has determined the need
for additional security measures during
their transit. A security zone is a tool
available to the Coast Guard that may be
used to control maritime traffic
operating in the vicinity of these
vessels. The District Commander has
made a determination that it is
necessary to establish a security zone
around HCPV and AMHS vessels that
are escorted to safeguard people, vessels
and maritime traffic.
E:\FR\FM\31OCP1.SGM
31OCP1
]]>Agencies
[Federal Register Volume 70, Number 209 (Monday, October 31, 2005)]
[Proposed Rules]
[Pages 62258-62261]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-21562]
=======================================================================
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
27 CFR Parts 17, 19, 24, 25, 26, 27, and 31
[Notice No. 52]
RIN 1513--AB04
Suspension of Special (Occupational) Tax (2004R-778P)
AGENCY: Alcohol and Tobacco Tax and Trade Bureau, Treasury.
ACTION: Notice of proposed rulemaking; cross-reference to temporary
rule.
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SUMMARY: Elsewhere in this issue of the Federal Register, the Alcohol
and Tobacco Tax and Trade Bureau (TTB) is issuing a temporary rule
amending the TTB regulations relating to special (occupational) tax, to
reflect a 3-year tax suspension effected by section 246 of the American
Jobs Creation Act of 2004. Section 246 amends the Internal Revenue Code
of 1986 to provide that, during the period from July 1, 2005, through
June 30, 2008, the rate of special (occupational) tax on certain
occupations will be zero. The occupations affected by the 3-year tax
suspension are: Manufacturers of nonbeverage products who claim tax
drawback; proprietors of distilled spirits plants, alcohol fuel plants,
bonded and taxpaid wine premises, and breweries; and wholesale and
retail dealers in distilled spirits, wine, and beer. The requirements
to register annually and keep prescribed records remain in effect. In
this notice of proposed rulemaking, we are soliciting comments from all
interested parties on these regulatory amendments. The text of the
regulations in the temporary rule published in the Rules and
Regulations section of this issue of the Federal Register serves as the
text of the proposed regulations.
DATES: Comments must be received on or before December 30, 2005.
ADDRESSES: You may send comments to any of the following addresses--
Director, Regulations and Rulings Division, Alcohol and
Tobacco Tax and Trade Bureau, Attn: Notice No. 52, P.O. Box 14412,
Washington, DC 20044--4412.
202-927-8525 (facsimile).
nprm@ttb.gov (e-mail).
https://www.ttb.gov/alcohol/rules/index.htm. An online
comment form is posted with this notice on our Web site.
https://www.regulations.gov. Federal e-rulemaking portal;
follow instructions for submitting comments.
You may view copies of any comments we receive about this notice by
appointment at the TTB Library, 1310 G Street, NW., Washington, DC
20220. To make an appointment, call 202-927-2400. You may also access
copies of this notice and any comments online at https://www.ttb.gov/
alcohol/rules/index.htm.
See the Public Participation section of this document for specific
instructions and requirements for submitting comments, and for
information on how to request a public hearing.
FOR FURTHER INFORMATION CONTACT: Steve Simon, Alcohol and Tobacco Tax
and Trade Bureau, Regulations and Rulings Division, Suite 200E, 1310 G
Street NW., Washington, DC 20220; telephone (202) 927-8210.
SUPPLEMENTARY INFORMATION:
Background
In the Rules and Regulations section of this issue of the Federal
Register, we are publishing a temporary rule implementing section 246
of the American Jobs Creation Act of 2004, Public Law 108-357, 118
Stat. 1418 (``the Act''), signed by President Bush on October 22, 2004.
Section 246 of the Act, entitled ``Suspension of Occupational Taxes
Relating to Distilled Spirits, Wine, and Beer,'' amended subpart G of
part II of subchapter A of chapter 54 of the Internal Revenue Code of
1986 (IRC) by redesignating section 5148 as section 5149 and adding a
new section 5148 (26 U.S.C. 5148) entitled ``Suspension of Occupational
Tax.'' New section 5148 provides that, during the 3-year period from
July 1, 2005, through June 30, 2008, the rate of special (occupational)
tax imposed under sections 5081, 5091, 5111, 5121, and 5131 will be
zero.
The effect of new section 5148 is that the following occupations
are not subject to payment of special (occupational) tax during the
suspension period: manufacturer of nonbeverage products, proprietor of
distilled spirits plant, proprietor of alcohol fuel plant, proprietor
of bonded wine cellar, proprietor of bonded wine warehouse, proprietor
of taxpaid wine bottling house, brewer, wholesale dealer in liquors
(distilled spirits, wines, and beer), wholesale dealer in beer, retail
dealer in liquors (distilled spirits, wines, and beer), and retail
dealer in beer. On the other hand, the following occupations, which are
not covered by the IRC sections listed in new section 5148, are not
affected by the suspension and remain subject to the special
(occupational) tax during the suspension period: User of or dealer in
[[Page 62259]]
specially denatured alcohol, user of tax-free alcohol, manufacturer of
tobacco products (that is, cigars, cigarettes, smokeless tobacco, pipe
tobacco, and roll-your-own tobacco), manufacturer of cigarette papers
or tubes, and export warehouse proprietor (for the export of tobacco
products, cigarette papers, or cigarette tubes).
Although the tax rate for the occupations affected by the
suspension will be zero during the suspension period, new section 5148
further provides that persons engaging in those occupations must still
register annually and comply with applicable recordkeeping
requirements. Finally, section 246 of the Act amended section 5117 of
the IRC (26 U.S.C. 5117) by adding a new subsection (d) to provide that
during the suspension period a dealer may purchase distilled spirits,
for resale, only from persons required to keep records as a wholesale
liquor dealer, except as otherwise specifically provided by law or
regulations. The Alcohol and Tobacco Tax and Trade Bureau (TTB) is
responsible for the administration of the IRC provisions relating to
special (occupational) tax.
The temporary regulations published elsewhere in this issue of the
Federal Register involve amendments to parts 17, 19, 24, 25, 26, 27,
and 31 of the TTB regulations (27 CFR parts 17, 19, 24, 25, 26, 27, and
31). The text of the temporary regulations serves as the text of these
proposed regulations. The preamble to the temporary regulations
explains the proposed regulations.
Public Participation
Comments Sought
We request comments from everyone interested. All comments must
reference Notice No. 52 and must include your name and mailing address.
They must be legible and written in language acceptable for public
disclosure. Although we do not acknowledge receipt, we will consider
your comments if we receive them on or before the closing date. We
regard all comments as originals.
Confidentiality
All comments are part of the public record and subject to
disclosure. Do not enclose any material in your comments that you
consider confidential or inappropriate for public disclosure.
Submitting Comments
You may submit comments in any of five ways:
Mail: You may send written comments to TTB at the address
listed in the ADDRESSES section of this document.
Facsimile: You may submit comments by facsimile
transmission to 202-927-8525. Faxed comments must:
(1) Be on 8.5- by 11-inch paper;
(2) Contain a legible, written signature; and
(3) Be no more than five pages long. This limitation ensures
electronic access to our equipment. We will not accept faxed comments
that exceed five pages.
E-mail: You may e-mail comments to nprm@ttb.gov. Comments
transmitted by electronic mail must:
(1) Contain your e-mail address;
(2) Reference Notice No. 52 on the subject line; and
(3) Be legible when printed on 8.5- by 11-inch paper.
Online form: We provide a comment form with the online
copy of this document on our Web site at https://www.ttb.gov/alcohol/
rules/index.htm. Select the ``Send comments via e-mail'' link under
Notice No. 52.
Federal e-Rulemaking Portal: To submit comments to us via
the Federal e-rulemaking portal, visit https://www.regulations.gov and
follow the instructions for submitting comments.
You may also write to the Administrator before the comment closing
date to ask for a public hearing. The Administrator reserves the right
to determine, in light of all circumstances, whether to hold a public
hearing.
Public Disclosure
You may view copies of the temporary rule, this document, and any
comments we receive by appointment at the TTB Library at 1310 G Street,
NW., Washington, DC 20220. You may also obtain copies at 20 cents per
8.5- x 11-inch page. Contact our librarian at the above address or
telephone 202-927-2400 to schedule an appointment or to request copies
of comments.
For your convenience, we will post the temporary rule, this
document, and any comments we receive on the TTB Web site. We may omit
voluminous attachments or material that we consider unsuitable for
posting. In all cases, the full comment will be available in the TTB
Library. To access the online copy of this document and the submitted
comments, visit https://www.ttb.gov/alcohol/rules/index.htm. Select the
``View Comments'' link under this document's number and title to view
the posted comments.
Regulatory Flexibility Act
Although we are issuing this notice of proposed rulemaking, it has
been determined that it is not subject to the provisions of 5 U.S.C.
553(b). Because this proposed rule contains no new collections of
information, the provisions of the Regulatory Flexibility Act (5 U.S.C.
601 et seq.) do not apply.
Executive Order 12866
We have determined that this notice of proposed rulemaking is not a
significant regulatory action as defined by Executive Order 12866.
Therefore, a regulatory assessment is not required.
Paperwork Reduction Act
Under the Paperwork Reduction Act of 1995, no persons are required
to respond to a collection of information unless it displays a valid
OMB control number. The collections of information contained in the
regulations amended by this temporary rule have been previously
reviewed and approved by the Office of Management and Budget in
accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3504(h))
under control numbers 1513-0005, 1513-0088, 1513-0112, and 1513-0113.
There is no new or revised collection of information imposed by this
proposed rule, and there is no change in the reporting or recordkeeping
burden. Thus, no new OMB control numbers will be obtained.
Drafting Information
The principal author of this document is Steve Simon, Regulations
and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau.
However, other personnel participated in its development.
List of Subjects
27 CFR Part 17
Administrative practice and procedure, Claims, Cosmetics, Customs
duties and inspection, Drugs, Excise taxes, Exports, Imports, Liquors,
Packaging and containers, Puerto Rico, Reporting and recordkeeping
requirements, Spices and flavorings, Surety bonds, Virgin Islands.
27 CFR Part 19
Administrative practice and procedure, Alcohol and alcoholic
beverages, Authority delegations (Government agencies), Chemicals,
Claims, Customs duties and inspection, Electronic fund transfers,
Excise taxes, Exports, Gasohol, Imports, Labeling, Liquors, Packaging
and containers, Puerto Rico, Reporting and recordkeeping requirements,
Research, Security measures, Spices and flavorings, Stills, Surety
bonds, Transportation, Vinegar, Virgin Islands, Warehouses, Wine.
27 CFR Part 24
Administrative practice and procedure, Claims, Electronic funds
transfers, Excise taxes, Exports, Food
[[Page 62260]]
additives, Fruit juices, Labeling, Liquors, Packaging and containers,
Reporting and recordkeeping requirements, Research, Scientific
equipment, Spices and flavorings, Surety bonds, Vinegar, Warehouses,
Wine.
27 CFR Part 25
Beer, Claims, Electronic fund transfers, Excise taxes, Exports,
Labeling, Liquors, Packaging and containers, Reporting and
recordkeeping requirements, Research, Surety bonds.
27 CFR Part 26
Alcohol and alcoholic beverages, Caribbean Basin initiative,
Claims, Customs duties and inspection, Electronic funds transfers,
Excise taxes, Packaging and containers, Puerto Rico, Reporting and
recordkeeping requirements, Surety bonds, Virgin Islands, Warehouses.
27 CFR Part 27
Alcohol and alcoholic beverages, Beer, Cosmetics, Customs duties
and inspection, Electronic funds transfers, Excise taxes, Imports,
Labeling, Liquors, Packaging and containers, Reporting and
recordkeeping requirements, Wine.
27 CFR Part 31
Alcohol and alcoholic beverages, Beer, Claims, Excise taxes,
Exports, Labeling, Liquors, Packaging and containers, Reporting and
recordkeeping requirements, Wine.
Proposed Amendments to the Regulations
For the reasons discussed in the preamble, TTB proposes to amend 27
CFR parts 17, 19, 24, 25, 26, 27, and 31 as follows:
PART 17--DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN
MANUFACTURING NONBEVERAGE PRODUCTS
1. The authority citation for part 17 is revised to read as
follows:
Authority: 26 U.S.C. 5010, 5131-5134, 5143, 5146, 5148, 5206,
5273, 6011, 6065, 6091, 6109, 6151, 6402, 6511, 7011, 7213, 7652,
7805; 31 U.S.C. 9301, 9303, 9304, 9306.
2. The proposed amendatory instructions and the proposed amended
regulatory text for part 17 are the same as the amendatory instructions
and the amended regulatory text set forth in the temporary rule on this
subject published in the Rules and Regulations section of this issue of
the Federal Register.
PART 19--DISTILLED SPIRITS PLANTS
3. The authority citation for part 19 is revised to read as
follows:
Authority: 19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-5006,
5008, 5010, 5041, 5061, 5062, 5066, 5081, 5101, 5111-5113, 5142,
5143, 5146, 5148, 5171-5173, 5175, 5176, 5178-5181, 5201-5204, 5206,
5207, 5211-5215, 5221-5223, 5231, 5232, 5235, 5236, 5241-5243, 5271,
5273, 5301, 5311-5313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559,
5561, 5562, 5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676,
6806, 7011, 7510, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.
4. The proposed amendatory instructions and the proposed amended
regulatory text for part 19 are the same as the amendatory instructions
and the amended regulatory text set forth in the temporary rule on this
subject published in the Rules and Regulations section of this issue of
the Federal Register.
PART 24--WINE
5. The authority citation for part 24 is revised to read as
follows:
Authority: 5 U.S.C. 552(a); 26 U.S.C. 5001, 5008, 5041, 5042,
5044, 5061, 5062, 5081, 5111-5113, 5121, 5122, 5142, 5143, 5148,
5173, 5206, 5214, 5215, 5351, 5353, 5354, 5356, 5357, 5361, 5362,
5364-5373, 5381-5388, 5391, 5392, 5511, 5551, 5552, 5661, 5662,
5684, 6065, 6091, 6109, 6301, 6302, 6311, 6651, 6676, 7011, 7302,
7342, 7502, 7503, 7606, 7805, 7851; 31 U.S.C. 9301, 9303, 9304,
9306.
6. The proposed amendatory instructions and the proposed amended
regulatory text for part 24 are the same as the amendatory instructions
and the amended regulatory text set forth in the temporary rule on this
subject published in the Rules and Regulations section of this issue of
the Federal Register.
PART 25--BEER
7. The authority citation for part 25 is revised to read as
follows:
Authority: 19 U.S.C. 81c; 26 U.S.C. 5002, 5051-5054, 5056, 5061,
5091, 5111, 5113, 5142, 5143, 5146, 5148, 5222, 5401-5403, 5411-
5417, 5551, 5552, 5555, 5556, 5671, 5673, 5684, 6011, 6061, 6065,
6091, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6651, 6656, 6676,
6806, 7011, 7342, 7606, 7805; 31 U.S.C. 9301, 9303-9308.
8. The proposed amendatory instructions and the proposed amended
regulatory text for part 25 are the same as the amendatory instructions
and the amended regulatory text set forth in the temporary rule on this
subject published in the Rules and Regulations section of this issue of
the Federal Register.
PART 26--LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN
ISLANDS
9. The authority citation for part 26 is revised to read as
follows:
Authority: 19 U.S.C. 81c; 26 U.S.C. 5001, 5007, 5008, 5010,
5041, 5051, 5061, 5081, 5111, 5112, 5114, 5121, 5122, 5124, 5131--
5134, 5141, 5146, 5148, 5207, 5232, 5271, 5276, 5301, 5314, 5555,
6001, 6301, 6302, 6804, 7101, 7102, 7651, 7652, 7805; 27 U.S.C. 203,
205; 31 U.S.C. 9301, 9303, 9304, 9306.
10. The proposed amendatory instructions and the proposed amended
regulatory text for part 26 are the same as the amendatory instructions
and the amended regulatory text set forth in the temporary rule on this
subject published in the Rules and Regulations section of this issue of
the Federal Register.
PART 27--IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER
11. The authority citation for part 27 is revised to read as
follows:
Authority: 5 U.S.C. 552(a), 19 U.S.C. 81c, 1202; 26 U.S.C. 5001,
5007, 5008, 5010, 5041, 5051, 5054, 5061, 5148, 5111, 5112, 5114,
5121, 5122, 5124, 5201, 5205, 5207, 5232, 5273, 5301, 5313, 5555,
6302, 7805.
12. The proposed amendatory instructions and the proposed amended
regulatory text for part 27 are the same as the amendatory instructions
and the amended regulatory text set forth in the temporary rule on this
subject published in the Rules and Regulations section of this issue of
the Federal Register.
PART 31--ALCOHOL BEVERAGE DEALERS
13. The authority citation for part 31 is revised to read as
follows:
Authority: 26 U.S.C. 5001, 5002, 5111-5114, 5116, 5117, 5121-
5124, 5142, 5143, 5145, 5146, 5148, 5206, 5207, 5301, 5352, 5555,
5613, 5681, 5691, 6001, 6011, 6061, 6065, 6071, 6091, 6109, 6151,
6311, 6314, 6402, 6511, 6601, 6621, 6651, 6657, 7011, 7805.
14. The proposed amendatory instructions and the proposed amended
regulatory text for part 31 are the same as the amendatory instructions
and the amended regulatory text set forth in the temporary rule on this
subject published in the Rules and Regulations section of this issue of
the Federal Register.
[[Page 62261]]
Signed: July 6, 2005.
John J. Manfreda,
Administrator.
Approved: September 14, 2005.
Timothy E. Skud,
Deputy Assistant Secretary, (Tax, Trade, and Tariff Policy).
[FR Doc. 05-21562 Filed 10-28-05; 8:45 am]
BILLING CODE 4810-31-P
