Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol Excise Taxpayers, 3584-3587 [2011-1144]

Download as PDF emcdonald on DSK2BSOYB1PROD with PROPOSALS 3584 Federal Register / Vol. 76, No. 13 / Thursday, January 20, 2011 / Proposed Rules Melon (Melon de Bourgogne) * * * * * ` Monastrell (Mataro, Mourvedre) * * * * * Montepulciano * * * * * Moscato greco (Malvasia bianca) ` Mourvedre (Mataro, Monastrell) * * * * * Muscat Canelli (Muscat blanc) * * * * * Negrara * * * * * Negro Amaro Nero d’Avola * * * * * Noiret * * * * * Peloursin Petit Bouschet Petit Manseng * * * * * Petite Sirah (Durif) * * * * * Picpoul (Piquepoul blanc) * * * * * Pinot Grigio (Pinot gris) * * * * * Pinot Meunier (Meunier) * * * * * Piquepoul blanc (Picpoul) Prairie Star * * * * * Princess * * * * * Refosco (Mondeuse) * * * * * Reliance * * * * * Rkatsiteli (Rkatziteli) * * * * * Rondinella * * * * * Sabrevois * * * * * Sagrantino * * * * * St. Pepin St. Vincent * * * * * Sauvignon gris * * * * * Seyval blanc (Seyval) Shiraz (Syrah) * * * * * Trebbiano (Ugni blanc) * * * * * ˜ Valdepenas (Tempranillo) * * * * * Valiant Valvin Muscat * * * * * Vergennes VerDate Mar<15>2010 18:20 Jan 19, 2011 Jkt 223001 Vermentino * * * * * Vignoles (Ravat 51) * * * * * White Riesling (Riesling) Wine King * * * * * Zinthiana Zweigelt DEPARTMENT OF THE TREASURY 3. Section 4.92 is amended by adding paragraph (d) to read as follows: RIN 1513–AB43 Alcohol and Tobacco Tax and Trade Bureau 27 CFR Parts 19, 24, 25, 26, 40, 41, and 70 [Docket No. TTB–2011–0001; Notice No. 115; Re: T.D. TTB–89; T.D. ATF–365; T.D. TTB–41; ATF Notice No. 813 and TTB Notice No. 56] § 4.92 Alternative names permitted for temporary use. * * * * * (d) Wines bottled prior to [date one year after publication of the final rule in the Federal Register]. Alternative Name/Prime Name Agwam—Agawam Signed: October 8, 2010. John J. Manfreda, Administrator. Approved: December 3, 2010. Timothy E. Skud, Deputy Assistant Secretary, Tax, Trade, and Tariff Policy. [FR Doc. 2011–1134 Filed 1–19–11; 8:45 am] BILLING CODE 4810–31–P DEPARTMENT OF THE TREASURY Alcohol and Tobacco Tax and Trade Bureau 27 CFR Parts 5 [Docket No. TTB–2010–0008; Notice No. 111] RIN 1513–AB79 Disclosure of Cochineal Extract and Carmine in the Labeling of Wines, Distilled Spirits, and Malt Beverages Correction In proposed rule document 2010– 27733 beginning on page 67669 in the issue of Wednesday, November 3, 2010, make the following correction: § 5.32 [Corrected] On page 67672, in the third column, in § 5.32(b)(6), in the eighth line, ‘‘February 1, 2011’’ should read [DATE 90 DAYS AFTER DATE FINAL RULE IS PUBLISHED IN THE FEDERAL REGISTER]. [FR Doc. C1–2010–27733 Filed 1–19–11; 8:45 am] BILLING CODE 1505–01–D PO 00000 Frm 00045 Fmt 4702 Sfmt 4702 Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol Excise Taxpayers Alcohol and Tobacco Tax and Trade Bureau, Treasury. ACTION: Notice of proposed rulemaking. AGENCY: Elsewhere in this issue of the Federal Register, the Alcohol and Tobacco Tax and Trade Bureau is issuing a temporary rule to implement certain changes made to the Internal Revenue Code of 1986 by the Uruguay Round Agreement Act of 1994 and by the 2005 Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users. The temporary rule updates and reissues regulations pertaining to the semimonthly payments of excise tax on distilled spirits, wine, beer, tobacco products, and cigarette papers and tubes, and also reissues temporary regulations regarding quarterly payment of excise tax for small alcohol excise taxpayers. The text of the regulations in the temporary rule published elsewhere in this issue of the Federal Register serves as the text of the proposed regulations. DATES: Comments must be received on or before March 21, 2011. ADDRESSES: You may send comments on this notice to one of the following addresses: • http://www.regulations.gov (via the online comment form for this notice as posted within Docket No. TTB–2011– 0001 at ‘‘Regulations.gov,’’ the Federal erulemaking portal); • Mail: Director, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, P.O. Box 14412, Washington, DC 20044–4412; or • Hand Delivery/Courier in Lieu of Mail: Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street, NW., Suite 200E, Washington, DC 20005. See the Public Participation section of this notice for specific instructions and requirements for submitting comments, and for information on how to request a public hearing. You may view copies of this notice, any comments received, and the related SUMMARY: E:\FR\FM\20JAP1.SGM 20JAP1 Federal Register / Vol. 76, No. 13 / Thursday, January 20, 2011 / Proposed Rules temporary rule at http:// www.regulations.gov. A direct link to the appropriate Regulations.gov docket is also available under Notice No. 115 on the TTB Web site at http:// www.ttb.gov/regulations_laws/ all_rulemaking.shtml. You also may view copies of these documents by appointment at the TTB Information Resource Center, 1310 G Street, NW., Washington, DC 20220. Please call 202– 453–2270 to make an appointment. For questions concerning tax payment procedures and quarterly filing procedures, contact Jackie Feinauer, National Revenue Center, Alcohol and Tobacco Tax and Trade Bureau (513– 684–3442); for questions concerning this document, contact Kara Fontaine, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau (202–453–2103 or Kara.Fontaine@ttb.gov). FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: emcdonald on DSK2BSOYB1PROD with PROPOSALS Background In the Rules and Regulations section of this issue of the Federal Register, we are issuing a temporary rule reissuing and updating regulatory amendments to implement certain provisions of the Uruguay Round Agreement Act of 1994 (URA) (Pub. L. 103–465, 108 Stat. 4809), and the 2005 Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA) (Pub. L. 109–59, 119 Stat. 1144). The reissued temporary rule updates and reissues Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations pertaining to the semimonthly payments of Federal excise tax on distilled spirits, wine, beer, tobacco products, and cigarette papers and tubes. The temporary rule also reissues temporary regulations regarding quarterly payment of excise tax for small alcohol excise taxpayers. The regulations contained in the temporary rule and proposed in this document replace temporary regulations issued under T.D. ATF–365 and T.D. TTB–41, which were originally published in 1995 and 2006, respectively. The temporary regulations involve amendments to parts 19, 24, 25, 26, 40, 41, and 70 of the TTB regulations (27 CFR parts 19, 24, 25, 26, 40, 41, and 70). The text of the temporary regulations serves as the text of these proposed regulations. The preamble to the temporary regulations explains the proposed regulations. VerDate Mar<15>2010 18:20 Jan 19, 2011 Jkt 223001 3585 Public Participation Confidentiality Comments Invited We invite comments from interested members of the public on this proposed rulemaking. Please submit your comments by the closing date shown above in this notice. Your comments must reference Notice No. 115 and include your name and mailing address. Your comments also must be made in English, be legible, and be written in language acceptable for public disclosure. We do not acknowledge receipt of comments, and we consider all comments as originals. All submitted comments and attachments are part of the public record and subject to disclosure. Do not enclose any material in your comments that you consider to be confidential or inappropriate for public disclosure. Submitting Comments You may submit comments on this notice by one of the following three methods: • Federal e-Rulemaking Portal: You may electronically submit comments on this notice through ‘‘Regulations.gov,’’ the Federal e-rulemaking portal. A direct link to the Regulations.gov docket containing this notice, Docket No. TTB– 2011–0001, and its related comment submission form is available on the TTB Web site at http://www.ttb.gov/ regulations_laws/all_rulemaking.shtml under Notice No. 115. You may also reach this notice and its related comment form via the Regulations.gov search page at http:// www.regulations.gov. Supplemental files may be attached to comments submitted via Regulations.gov. For information on how to use Regulations.gov, visit the site and click on the ‘‘Help’’ or ‘‘FAQ’’ tabs.’’ • Mail: You may send written comments to the Director, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, P.O. Box 14412, Washington, DC 20044– 4412. • Hand Delivery/Courier: You may hand-carry your comments or have them hand-carried to the Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street, NW., Suite 200E, Washington, DC 20005. If you are commenting on behalf of an association, business, or other entity, your comment must include the entity’s name as well as your name and position title. If you comment via http:// www.regulations.gov, please enter the entity’s name in the ‘‘Organization’’ blank of the comment form. If you comment via mail, please submit your entity’s comment on letterhead. 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 whether to hold a public hearing. PO 00000 Frm 00046 Fmt 4702 Sfmt 4702 Public Disclosure On the Federal e-rulemaking portal, Regulations.gov, we will post, and you may view, copies of this notice, any electronic or mailed comments we receive about this proposal, and the related temporary rule. A direct link to the Regulations.gov docket containing this notice and the comments received on this proposal is available on the TTB Web site at http://www.ttb.gov/ regulations_laws/all_rulemaking.shtml under Notice No. 115. You may also reach the relevant docket through the Regulations.gov search page at http:// www.regulations.gov. All posted comments will display the commenter’s name, organization (if any), city, and State, and, in the case of mailed comments, all address information, including e-mail addresses. We may omit voluminous attachments or material that we consider unsuitable for posting. You also may view copies of this notice, any electronic or mailed comments we receive about this proposal, and the related temporary rule by appointment at the TTB Information Resource Center, 1310 G Street, NW., Washington, DC 20220. You may also obtain copies at 20 cents per 8.5- x 11inch page. Contact our information specialist at the above address or by telephone at 202–453–2270 to schedule an appointment or to request copies of comments or other materials. Regulatory Flexibility Act, Paperwork Reduction Act, and Executive Order 12866 Since the regulatory text proposed in this notice of proposed rulemaking is identical to that contained in the companion temporary rule published elsewhere in this issue of the Federal Register, the analysis contained in the preamble of the temporary rule concerning the Regulatory Flexibility Act, the Paperwork Reduction Act, the inapplicability of prior notice and comment, and Executive Order 12866 also apply to this proposed rule. Drafting Information Kara Fontaine of the Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, drafted this document. E:\FR\FM\20JAP1.SGM 20JAP1 3586 Federal Register / Vol. 76, No. 13 / Thursday, January 20, 2011 / Proposed Rules List of Subjects 27 CFR Part 19 Caribbean Basin Initiative, Claims, Electronic funds transfers, Excise taxes, Exports, Gasohol, Imports, Labeling, Liquors, Packaging and containers, Puerto Rico, Reporting and recordkeeping requirements, Research, Security measures, Surety bonds, Vinegar, Virgin Islands, Warehouses. 27 CFR Part 24 Administrative practice and procedure, Claims, Electronic funds transfers, Excise taxes, Exports, Food 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 funds transfers, Excise taxes, Exports, Labeling, 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 40 Cigars and cigarettes, Claims, Electronic fund transfers, Excise taxes, Labeling, Packaging and containers, Reporting and recordkeeping requirements, Surety bonds, Tobacco. emcdonald on DSK2BSOYB1PROD with PROPOSALS 27 CFR Part 41 Cigars and cigarettes, Claims, Customs duties and inspection, Electronic funds transfers, Excise taxes, Imports, Labeling, Packaging and containers, Puerto Rico, Reporting and recordkeeping requirements, Surety bonds, Tobacco, Virgin Islands, Warehouses. 27 CFR Part 70 Administrative practice and procedure, Claims, Excise taxes, Freedom of Information, Law enforcement, Penalties, Surety bonds. Proposed Amendments to the Regulations For the reasons discussed in the preamble, we propose to amend 27 CFR, chapter I, parts 19, 24, 25, 26, 40, 41, and 70 as follows: VerDate Mar<15>2010 18:20 Jan 19, 2011 Jkt 223001 PART 19—DISTILLED SPIRITS PLANTS 1. The authority citation for part 19 continues 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, 5101, 5121, 5122–5124, 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, 7510, 7805; 31 U.S.C. 9301, 9303, 9304, 9306. 2. [The proposed amendatory instructions and the proposed regulatory text for part 19 are the same as the amendatory instructions and the amendatory 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 7. The authority citation for part 26 continues to read as follows: Authority: 19 U.S.C. 81c: 26 U.S.C. 5001, 5007, 5008, 5010, 5041, 5051, 5061, 5111– 5114, 5121, 5122–5124, 5131, 5132, 5207, 5232, 5271, 5275, 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. 8. [The proposed amendatory instructions and the proposed regulatory text for part 26 are the same as the amendatory instructions and the amendatory 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 PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO 3. The authority citation for part 24 continues to read as follows: 9. The authority citation for part 40 is revised to read as follows: Authority: 5 U.S.C. 552(a); 26 U.S.C. 5001, 5008, 5041, 5042, 5044, 5061, 5062, 5121, 5122–5124, 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, 7302, 7342, 7502, 7503, 7606, 7805, 7851; 31 U.S.C. 9301, 9303, 9304, 9306. Authority: 26 U.S.C. 448, 5701, 5703–5705, 5711–5713, 5721–5723, 5731–5734, 5741, 5751, 5753, 5761–5763, 6061, 6065, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6404, 6423, 6676, 6806, 7011, 7212, 7325, 7342, 7502, 7503, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306. 4. [The proposed amendatory instructions and the proposed regulatory text for part 24 are the same as the amendatory instructions and the amendatory 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 5. The authority citation for part 25 continues to read as follows: Authority: 19 U.S.C. 81c; 26 U.S.C. 5002, 5051–5054, 5056, 5061, 5121, 5122–5124, 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, 7342, 7606, 7805; 31 U.S.C. 9301, 9303–9308. 6. [The proposed amendatory instructions and the proposed regulatory text for part 25 are the same as the amendatory instructions and the amendatory 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.] PO 00000 Frm 00047 Fmt 4702 Sfmt 4702 10. [The proposed amendatory instructions and the proposed regulatory text for part 40 are the same as the amendatory instructions and the amendatory 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 41—IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO 11. The authority citation for part 41 continues to read as follows: Authority: 26 U.S.C. 5701–5705, 5708, 5712, 5713, 5721–5723, 5741, 5754, 5761– 5763, 6301, 6302, 6313, 6402, 6404, 7101, 7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306. 12. [The proposed amendatory instructions and the proposed regulatory text for part 41 are the same as the amendatory instructions and the amendatory 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.] E:\FR\FM\20JAP1.SGM 20JAP1 Federal Register / Vol. 76, No. 13 / Thursday, January 20, 2011 / Proposed Rules PART 70—PROCEDURE AND ADMINISTRATION 13. The authority citation for part 70 continues to read as follows: Authority: 5 U.S.C. 301 and 552: 26 U.S.C. 4181, 4182, 5123, 5203, 5207, 5275, 5367, 5415, 5504, 5555, 5684(a), 5741, 5761(b), 5802, 6020, 6021, 6064, 6102, 6155, 6159, 6201, 6203, 6204, 6301, 6303, 6311, 6313, 6314, 6321, 6323, 6325, 6326, 6331–6343, 6401–6404, 6407, 6416, 6423, 6501–6503, 6511, 6513, 6514, 6532, 6601, 6602, 6611, 6621, 6622, 6651, 6653, 6656–6658, 6665, 6671, 6672, 6701, 6723, 6801, 6862, 6863, 6901, 7011, 7101, 7102, 7121, 7122, 7207, 7209, 7214, 7304, 7401, 7403, 7406, 7423, 7424, 7425, 7426, 7429, 7430, 7432, 7502, 7503, 7505, 7506, 7513, 7601–7606, 7608– 7610, 7622, 7623, 7653, 7805. 14. [The proposed amendatory instructions and the proposed regulatory text for part 70 are the same as the amendatory instructions and the amendatory 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.] Signed: June 2, 2010. Mary G. Ryan, Acting Administrator. Approved: August 18, 2010. Timothy E. Skud, Deputy Assistant Secretary, Tax, Trade, and Tariff Policy. [FR Doc. 2011–1144 Filed 1–19–11; 8:45 am] BILLING CODE 4810–31–P ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 60 [EPA–HQ–OAR–2005–0031; FRL–9255–2] RIN 2060–AQ46 Standards of Performance for FossilFuel-Fired, Electric Utility, IndustrialCommercial-Institutional, and Small Industrial-Commercial-Institutional Steam Generating Units Environmental Protection Agency (EPA). ACTION: Proposed rule. AGENCY: EPA is proposing to amend the new source performance standards for electric utility steam generating units and industrial-commercial-institutional steam generating units. This action would amend the testing requirements for owners/operators of steam generating units that elect to install particulate matter continuous emission monitoring systems. It would also amend the opacity monitoring emcdonald on DSK2BSOYB1PROD with PROPOSALS SUMMARY: VerDate Mar<15>2010 18:20 Jan 19, 2011 Jkt 223001 requirements for owners/operators of affected facilities subject to an opacity standard that are exempt from the requirement to install a continuous opacity monitoring system. In addition, this action would correct several editorial errors identified from previous rulemakings. DATES: Written comments must be received on or before February 22, 2011, unless a public hearing is requested by January 31, 2011. If a timely hearing request is submitted, the public hearing will be held on February 4, 2011 and we must receive written comments on or before March 7, 2011. ADDRESSES: Submit your comments, identified by Docket ID No. EPA–HQ– OAR–2005–0031, by one of the following methods: • http://www.regulations.gov: Follow the instructions for submitting comments. • E-mail: a-and-r-docket@epa.gov, or fellner.christian@epa.gov. • Fax: (202) 566–9744. • Mail: EPA Docket Center (EPA/DC), Environmental Protection Agency, Mailcode: 2822T, 1200 Pennsylvania Ave., NW., Washington, DC 20460. Please include a total of two copies. • Hand Delivery: In person or by courier, deliver comments to: EPA Docket Center, EPA West, Room 3334, 1301 Constitution Avenue, NW., Washington, DC 20004. Such deliveries are accepted only during the Docket’s normal hours of operation (8:30 a.m. to 4:30 p.m., Monday through Friday, excluding legal holidays), and special arrangements should be made for deliveries of boxed information. Please include a total of two copies. Instructions: Direct your comments to Docket ID No. EPA–HQ–OAR–2005– 0031. EPA’s policy is that all comments received will be included in the public docket without change and may be made available online at http:// www.regulations.gov, including any personal information provided, unless the comment includes information claimed to be confidential business information (CBI) or other information whose disclosure is restricted by statute. Do not submit information that you consider to be CBI or otherwise protected through http:// www.regulations.gov or e-mail. The http://www.regulations.gov Web site is an ‘‘anonymous access’’ system, which means EPA will not know your identity or contact information unless you provide it in the body of your comment. If you send an e-mail comment directly to EPA without going through http:// www.regulations.gov, your e-mail address will be automatically captured PO 00000 Frm 00048 Fmt 4702 Sfmt 4702 3587 and included as part of the comment that is placed in the public docket and made available on the Internet. If you submit an electronic comment, EPA recommends that you include your name and other contact information in the body of your comment and with any disk or CD–ROM you submit. If EPA cannot read your comment due to technical difficulties and cannot contact you for clarification, EPA may not be able to consider your comment. Electronic files should avoid the use of special characters, any form of encryption, and be free of any defects or viruses. Docket: All documents in the docket are listed in the http:// www.regulations.gov index. Although listed in the index, some information is not publicly available, e.g., CBI or other information whose disclosure is restricted by statute. Certain other material, such as copyrighted material, will be publicly available only in hard copy. Publicly available docket materials are available either electronically in http:// www.regulations.gov or in hard copy at the EPA Docket Center, Room 3334, 1301 Constitution Ave., NW., Washington, DC. The Public Reading Room is open from 8:30 a.m. to 4:30 p.m., Monday through Friday, excluding legal holidays. The telephone number for the Public Reading Room is (202) 566–1744, and the telephone number for the Air Docket is (202) 566–1742. Public Hearing: If a public hearing is requested, it will be held at 10 a.m. at the EPA Facility Complex in Research Triangle Park, North Carolina, or at an alternate site nearby. Contact Mr. Christian Fellner at 919–541–4003 to request a hearing, to request to speak at a public hearing, to determine if a hearing will be held, or to determine the hearing location. FOR FURTHER INFORMATION CONTACT: Mr. Christian Fellner, Energy Strategies Group, Sector Policies and Programs Division (D243–01), U.S. EPA, Research Triangle Park, NC 27711, telephone number (919) 541–4003, FAX number (919) 541–5450, electronic mail (e-mail) address: fellner.christian@epa.gov. SUPPLEMENTARY INFORMATION: The information presented in this preamble is organized as follows: I. Why is EPA issuing this proposed rule? II. Does this action apply to me? III. Where can I get a copy of this document? IV. Why are we amending the rule? V. What amendments are we making to the rule? E:\FR\FM\20JAP1.SGM 20JAP1

Agencies

[Federal Register Volume 76, Number 13 (Thursday, January 20, 2011)]
[Proposed Rules]
[Pages 3584-3587]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-1144]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

27 CFR Parts 19, 24, 25, 26, 40, 41, and 70

[Docket No. TTB-2011-0001; Notice No. 115; Re: T.D. TTB-89; T.D. ATF-
365; T.D. TTB-41; ATF Notice No. 813 and TTB Notice No. 56]
RIN 1513-AB43


Time for Payment of Certain Excise Taxes, and Quarterly Excise 
Tax Payments for Small Alcohol Excise Taxpayers

AGENCY: Alcohol and Tobacco Tax and Trade Bureau, Treasury.

ACTION: Notice of proposed rulemaking.

-----------------------------------------------------------------------

SUMMARY: Elsewhere in this issue of the Federal Register, the Alcohol 
and Tobacco Tax and Trade Bureau is issuing a temporary rule to 
implement certain changes made to the Internal Revenue Code of 1986 by 
the Uruguay Round Agreement Act of 1994 and by the 2005 Safe, 
Accountable, Flexible, Efficient Transportation Equity Act: A Legacy 
for Users. The temporary rule updates and reissues regulations 
pertaining to the semimonthly payments of excise tax on distilled 
spirits, wine, beer, tobacco products, and cigarette papers and tubes, 
and also reissues temporary regulations regarding quarterly payment of 
excise tax for small alcohol excise taxpayers. The text of the 
regulations in the temporary rule published elsewhere in this issue of 
the Federal Register serves as the text of the proposed regulations.

DATES: Comments must be received on or before March 21, 2011.

ADDRESSES: You may send comments on this notice to one of the following 
addresses:
     http://www.regulations.gov (via the online comment form 
for this notice as posted within Docket No. TTB-2011-0001 at 
``Regulations.gov,'' the Federal e-rulemaking portal);
     Mail: Director, Regulations and Rulings Division, Alcohol 
and Tobacco Tax and Trade Bureau, P.O. Box 14412, Washington, DC 20044-
4412; or
     Hand Delivery/Courier in Lieu of Mail: Alcohol and Tobacco 
Tax and Trade Bureau, 1310 G Street, NW., Suite 200E, Washington, DC 
20005.
    See the Public Participation section of this notice for specific 
instructions and requirements for submitting comments, and for 
information on how to request a public hearing.
    You may view copies of this notice, any comments received, and the 
related

[[Page 3585]]

temporary rule at http://www.regulations.gov. A direct link to the 
appropriate Regulations.gov docket is also available under Notice No. 
115 on the TTB Web site at http://www.ttb.gov/regulations_laws/all_rulemaking.shtml. You also may view copies of these documents by 
appointment at the TTB Information Resource Center, 1310 G Street, NW., 
Washington, DC 20220. Please call 202-453-2270 to make an appointment.

FOR FURTHER INFORMATION CONTACT: For questions concerning tax payment 
procedures and quarterly filing procedures, contact Jackie Feinauer, 
National Revenue Center, Alcohol and Tobacco Tax and Trade Bureau (513-
684-3442); for questions concerning this document, contact Kara 
Fontaine, Regulations and Rulings Division, Alcohol and Tobacco Tax and 
Trade Bureau (202-453-2103 or Kara.Fontaine@ttb.gov).

SUPPLEMENTARY INFORMATION:

Background

    In the Rules and Regulations section of this issue of the Federal 
Register, we are issuing a temporary rule reissuing and updating 
regulatory amendments to implement certain provisions of the Uruguay 
Round Agreement Act of 1994 (URA) (Pub. L. 103-465, 108 Stat. 4809), 
and the 2005 Safe, Accountable, Flexible, Efficient Transportation 
Equity Act: A Legacy for Users (SAFETEA) (Pub. L. 109-59, 119 Stat. 
1144). The reissued temporary rule updates and reissues Alcohol and 
Tobacco Tax and Trade Bureau (TTB) regulations pertaining to the 
semimonthly payments of Federal excise tax on distilled spirits, wine, 
beer, tobacco products, and cigarette papers and tubes. The temporary 
rule also reissues temporary regulations regarding quarterly payment of 
excise tax for small alcohol excise taxpayers. The regulations 
contained in the temporary rule and proposed in this document replace 
temporary regulations issued under T.D. ATF-365 and T.D. TTB-41, which 
were originally published in 1995 and 2006, respectively.
    The temporary regulations involve amendments to parts 19, 24, 25, 
26, 40, 41, and 70 of the TTB regulations (27 CFR parts 19, 24, 25, 26, 
40, 41, and 70). 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 Invited

    We invite comments from interested members of the public on this 
proposed rulemaking. Please submit your comments by the closing date 
shown above in this notice. Your comments must reference Notice No. 115 
and include your name and mailing address. Your comments also must be 
made in English, be legible, and be written in language acceptable for 
public disclosure. We do not acknowledge receipt of comments, and we 
consider all comments as originals.

Submitting Comments

    You may submit comments on this notice by one of the following 
three methods:
     Federal e-Rulemaking Portal: You may electronically submit 
comments on this notice through ``Regulations.gov,'' the Federal e-
rulemaking portal. A direct link to the Regulations.gov docket 
containing this notice, Docket No. TTB-2011-0001, and its related 
comment submission form is available on the TTB Web site at http://www.ttb.gov/regulations_laws/all_rulemaking.shtml under Notice No. 
115. You may also reach this notice and its related comment form via 
the Regulations.gov search page at http://www.regulations.gov. 
Supplemental files may be attached to comments submitted via 
Regulations.gov. For information on how to use Regulations.gov, visit 
the site and click on the ``Help'' or ``FAQ'' tabs.''
     Mail: You may send written comments to the Director, 
Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade 
Bureau, P.O. Box 14412, Washington, DC 20044-4412.
     Hand Delivery/Courier: You may hand-carry your comments or 
have them hand-carried to the Alcohol and Tobacco Tax and Trade Bureau, 
1310 G Street, NW., Suite 200E, Washington, DC 20005.
    If you are commenting on behalf of an association, business, or 
other entity, your comment must include the entity's name as well as 
your name and position title. If you comment via http://www.regulations.gov, please enter the entity's name in the 
``Organization'' blank of the comment form. If you comment via mail, 
please submit your entity's comment on letterhead.
    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 whether to hold a public hearing.

Confidentiality

    All submitted comments and attachments are part of the public 
record and subject to disclosure. Do not enclose any material in your 
comments that you consider to be confidential or inappropriate for 
public disclosure.

Public Disclosure

    On the Federal e-rulemaking portal, Regulations.gov, we will post, 
and you may view, copies of this notice, any electronic or mailed 
comments we receive about this proposal, and the related temporary 
rule. A direct link to the Regulations.gov docket containing this 
notice and the comments received on this proposal is available on the 
TTB Web site at http://www.ttb.gov/regulations_laws/all_rulemaking.shtml under Notice No. 115. You may also reach the relevant 
docket through the Regulations.gov search page at http://www.regulations.gov.
    All posted comments will display the commenter's name, organization 
(if any), city, and State, and, in the case of mailed comments, all 
address information, including e-mail addresses. We may omit voluminous 
attachments or material that we consider unsuitable for posting.
    You also may view copies of this notice, any electronic or mailed 
comments we receive about this proposal, and the related temporary rule 
by appointment at the TTB Information Resource Center, 1310 G Street, 
NW., Washington, DC 20220. You may also obtain copies at 20 cents per 
8.5- x 11-inch page. Contact our information specialist at the above 
address or by telephone at 202-453-2270 to schedule an appointment or 
to request copies of comments or other materials.

Regulatory Flexibility Act, Paperwork Reduction Act, and Executive 
Order 12866

    Since the regulatory text proposed in this notice of proposed 
rulemaking is identical to that contained in the companion temporary 
rule published elsewhere in this issue of the Federal Register, the 
analysis contained in the preamble of the temporary rule concerning the 
Regulatory Flexibility Act, the Paperwork Reduction Act, the 
inapplicability of prior notice and comment, and Executive Order 12866 
also apply to this proposed rule.

Drafting Information

    Kara Fontaine of the Regulations and Rulings Division, Alcohol and 
Tobacco Tax and Trade Bureau, drafted this document.

[[Page 3586]]

List of Subjects

27 CFR Part 19

    Caribbean Basin Initiative, Claims, Electronic funds transfers, 
Excise taxes, Exports, Gasohol, Imports, Labeling, Liquors, Packaging 
and containers, Puerto Rico, Reporting and recordkeeping requirements, 
Research, Security measures, Surety bonds, Vinegar, Virgin Islands, 
Warehouses.

27 CFR Part 24

    Administrative practice and procedure, Claims, Electronic funds 
transfers, Excise taxes, Exports, Food 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 funds transfers, Excise taxes, Exports, 
Labeling, 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 40

    Cigars and cigarettes, Claims, Electronic fund transfers, Excise 
taxes, Labeling, Packaging and containers, Reporting and recordkeeping 
requirements, Surety bonds, Tobacco.

27 CFR Part 41

    Cigars and cigarettes, Claims, Customs duties and inspection, 
Electronic funds transfers, Excise taxes, Imports, Labeling, Packaging 
and containers, Puerto Rico, Reporting and recordkeeping requirements, 
Surety bonds, Tobacco, Virgin Islands, Warehouses.

27 CFR Part 70

    Administrative practice and procedure, Claims, Excise taxes, 
Freedom of Information, Law enforcement, Penalties, Surety bonds.

Proposed Amendments to the Regulations

    For the reasons discussed in the preamble, we propose to amend 27 
CFR, chapter I, parts 19, 24, 25, 26, 40, 41, and 70 as follows:

PART 19--DISTILLED SPIRITS PLANTS

    1. The authority citation for part 19 continues 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, 5101, 5121, 5122-5124, 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, 7510, 
7805; 31 U.S.C. 9301, 9303, 9304, 9306.

    2. [The proposed amendatory instructions and the proposed 
regulatory text for part 19 are the same as the amendatory instructions 
and the amendatory 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

    3. The authority citation for part 24 continues to read as follows:

    Authority: 5 U.S.C. 552(a); 26 U.S.C. 5001, 5008, 5041, 5042, 
5044, 5061, 5062, 5121, 5122-5124, 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, 7302, 7342, 7502, 7503, 7606, 7805, 7851; 31 
U.S.C. 9301, 9303, 9304, 9306.

    4. [The proposed amendatory instructions and the proposed 
regulatory text for part 24 are the same as the amendatory instructions 
and the amendatory 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

    5. The authority citation for part 25 continues to read as follows:

    Authority: 19 U.S.C. 81c; 26 U.S.C. 5002, 5051-5054, 5056, 5061, 
5121, 5122-5124, 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, 7342, 7606, 7805; 31 
U.S.C. 9301, 9303-9308.
    6. [The proposed amendatory instructions and the proposed 
regulatory text for part 25 are the same as the amendatory instructions 
and the amendatory 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

    7. The authority citation for part 26 continues to read as follows:

    Authority: 19 U.S.C. 81c: 26 U.S.C. 5001, 5007, 5008, 5010, 
5041, 5051, 5061, 5111-5114, 5121, 5122-5124, 5131, 5132, 5207, 
5232, 5271, 5275, 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.

    8. [The proposed amendatory instructions and the proposed 
regulatory text for part 26 are the same as the amendatory instructions 
and the amendatory 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 40--MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND 
TUBES, AND PROCESSED TOBACCO

    9. The authority citation for part 40 is revised to read as 
follows:

    Authority: 26 U.S.C. 448, 5701, 5703-5705, 5711-5713, 5721-5723, 
5731-5734, 5741, 5751, 5753, 5761-5763, 6061, 6065, 6109, 6151, 
6301, 6302, 6311, 6313, 6402, 6404, 6423, 6676, 6806, 7011, 7212, 
7325, 7342, 7502, 7503, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 
9306.

    10. [The proposed amendatory instructions and the proposed 
regulatory text for part 40 are the same as the amendatory instructions 
and the amendatory 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 41--IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND 
TUBES, AND PROCESSED TOBACCO

    11. The authority citation for part 41 continues to read as 
follows:

    Authority: 26 U.S.C. 5701-5705, 5708, 5712, 5713, 5721-5723, 
5741, 5754, 5761-5763, 6301, 6302, 6313, 6402, 6404, 7101, 7212, 
7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

    12. [The proposed amendatory instructions and the proposed 
regulatory text for part 41 are the same as the amendatory instructions 
and the amendatory 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 3587]]

PART 70--PROCEDURE AND ADMINISTRATION

    13. The authority citation for part 70 continues to read as 
follows:

    Authority: 5 U.S.C. 301 and 552: 26 U.S.C. 4181, 4182, 5123, 
5203, 5207, 5275, 5367, 5415, 5504, 5555, 5684(a), 5741, 5761(b), 
5802, 6020, 6021, 6064, 6102, 6155, 6159, 6201, 6203, 6204, 6301, 
6303, 6311, 6313, 6314, 6321, 6323, 6325, 6326, 6331-6343, 6401-
6404, 6407, 6416, 6423, 6501-6503, 6511, 6513, 6514, 6532, 6601, 
6602, 6611, 6621, 6622, 6651, 6653, 6656-6658, 6665, 6671, 6672, 
6701, 6723, 6801, 6862, 6863, 6901, 7011, 7101, 7102, 7121, 7122, 
7207, 7209, 7214, 7304, 7401, 7403, 7406, 7423, 7424, 7425, 7426, 
7429, 7430, 7432, 7502, 7503, 7505, 7506, 7513, 7601-7606, 7608-
7610, 7622, 7623, 7653, 7805.

    14. [The proposed amendatory instructions and the proposed 
regulatory text for part 70 are the same as the amendatory instructions 
and the amendatory 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.]

    Signed: June 2, 2010.
Mary G. Ryan,
Acting Administrator.
    Approved: August 18, 2010.
Timothy E. Skud,
Deputy Assistant Secretary, Tax, Trade, and Tariff Policy.
[FR Doc. 2011-1144 Filed 1-19-11; 8:45 am]
BILLING CODE 4810-31-P