Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol Excise Taxpayers, 52862-52865 [2011-21615]
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Federal Register / Vol. 76, No. 164 / Wednesday, August 24, 2011 / Rules and Regulations
specified in Consensus Agreement. As a
result, DOE proposed to amend the
compliance dates set forth in the direct
final rule and corresponding NOPR to
be consistent with the compliance dates
set out in the consensus agreement. DOE
received comments in support of the
amended compliance dates and did not
receive any comments objecting to those
amended dates. In a final rule published
elsewhere in today’s Federal Register,
DOE adopts the compliance dates for
the standards established in the direct
final specified in the Consensus
Agreement—June 1, 2014 for room air
conditioners and January 1, 2015 for
clothes dryers.
VI. National Environmental Policy Act
Pursuant to the National
Environmental Policy Act and the
requirements of 42 U.S.C.
6295(o)(2)(B)(i)(VI), DOE prepared an
environmental assessment (EA) of the
impacts of the standards for clothes
dryers and room air conditioners in the
direct final rule, which was included as
chapter 15 of the direct final rule TSD.
DOE found that the environmental
effects associated with the standards for
clothes dryers and room air conditioners
were not significant. Therefore, after
consideration of the comments received
on the direct final rule, DOE issued a
Finding of No Significant Impact
(FONSI) pursuant to NEPA, the
regulations of the Council on
Environmental Quality (40 CFR parts
1500–1508), and DOE’s regulations for
compliance with NEPA (10 CFR part
1021). The FONSI is available in the
docket for this rulemaking and at:
https://www.eere.energy.gov/buildings/
appliance_standards/residential/pdfs/
fonsi.pdf.6
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VII. Conclusion
In summary, based on the discussion
above, DOE has determined that the
comments received in response to the
direct final rule for amended energy
conservation standards for residential
clothes dryers and room air conditioners
do not provide a reasonable basis for
withdrawal of the direct final rule. As
a result, the amended energy
conservation standards set forth in the
direct final rule were effective on
August 19, 2011. Pursuant to the
document published elsewhere in
today’s Federal Register, compliance
with these standards is required on June
1, 2014 for room air conditioners and on
January 1, 2015 for clothes dryers.
6 DOE stated erroneously in the direct final rule
published on April 21, 2011 that the FONSI had
been issued at that time. This document corrects
that statement.
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Issued in Washington, DC, on August 18,
2011.
Timothy Unruh,
Program Manager, Federal Energy
Management Program, Energy Efficiency and
Renewable Energy.
[FR Doc. 2011–21640 Filed 8–23–11; 8:45 am]
BILLING CODE 6450–01–P
DEPARTMENT OF HOMELAND
SECURITY
U.S. Customs and Border Protection
DEPARTMENT OF THE TREASURY
19 CFR Part 159
[USCBP–2010–0008;–CBP Dec. 11—17]
RIN 1515–AD67 (formerly RIN 1505–AC21)
Courtesy Notice of Liquidation;
Correction
U.S. Customs and Border
Protection, Department of Homeland
Security; Department of the Treasury.
ACTION: Final rule; correction.
AGENCIES:
U.S. Customs and Border
Protection (‘‘CBP’’) published in the
Federal Register of August 17, 2011, a
final rule concerning the
discontinuation of electronic courtesy
notices of liquidation to importers of
record whose entry summaries are filed
in the Automated Broker Interface
(‘‘ABI’’). In the preamble of the final
rule document, CBP made a
misstatement in a comment response
regarding the availability to an importer
of an Importer Trade Activity (ITRAC)
report—a historical report on all of an
importer’s importation activity over a
set time period. CBP incorrectly stated
that C–TPAT members may receive
ITRAC reports for free. This document
corrects the August 17, 2011 document
to reflect that the Importer SelfAssessment (‘‘ISA’’) members, rather
than C–TPAT members, receive free
ITRAC reports.
DATES: This correction is effective
August 24, 2011. The final rule is
effective September 30, 2011. The
implementation date will be the first
day on or after September 30, 2011, that
CBP can provide importers with
complete liquidation reports, including
liquidation dates, electronically through
the ACE Portal. CBP will confirm the
date of implementation through
electronic notification (see CBP.gov).
FOR FURTHER INFORMATION CONTACT:
Laurie Dempsey, Trade Policy and
Programs, Office of International Trade,
Customs and Border Protection, 202–
863–6509.
SUMMARY:
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SUPPLEMENTARY INFORMATION:
Correction
In the Federal Register issue of
Wednesday, August 17, 2011, in FR
Doc. 2011–20957, please make the
following two corrections:
1. On page 50883, in the third
column, please remove in the heading of
the document ‘‘[USCBP–2010–0008; BP
Dec. 11–17]’’ and add in its place
‘‘[USCBP–2010–0008; CBP Dec. 11–
17]’’;
2. On page 50886, in the second
column, the last sentence of the second
full paragraph, please remove the term
‘‘a C–TPAT member’’ and add in its
place the term ‘‘an Importer SelfAssessment (‘‘ISA’’) member’’.
Dated: August 19, 2011.
Joanne Roman Stump,
Acting Director, Regulations and Disclosure
Law Division, U.S. Customs and Border
Protection.
Heidi Cohen,
Senior Counsel for Regulatory Affairs, Office
of the Assistant General Counsel for General
Law, Ethics & Regulation, U.S. Department
of the Treasury.
[FR Doc. 2011–21620 Filed 8–23–11; 8:45 am]
BILLING CODE 9111–14–P
DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade
Bureau
27 CFR Parts 24, 25, 26, 40, 41, and 70
[Docket No. TTB–2011–0001; T.D. TTB–94;
Re: T.D. TTB–89; Notice No. 115; T.D. TTB–
41; TTB Notice No. 56; T.D. ATF–365; and
ATF Notice No. 813]
RIN 1513–AB43
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: Final rule; Treasury decision.
AGENCY:
The Alcohol and Tobacco Tax
and Trade Bureau (TTB) is adopting, as
a final rule, regulations contained in a
temporary rule pertaining to the
semimonthly payments of excise tax on
distilled spirits, wine, beer, tobacco
products, and cigarette papers and
tubes, and pertaining to the quarterly
payment of alcohol excise tax by small
taxpayers. This final rule action does
not include those regulations contained
in the temporary rule pertaining to part
19 of the TTB regulations, which were
adopted as a final rule in a separate
regulatory initiative.
SUMMARY:
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Federal Register / Vol. 76, No. 164 / Wednesday, August 24, 2011 / Rules and Regulations
Effective Date: This final rule is
effective August 24, 2011.
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 Jennifer Berry,
Regulations and Rulings Division,
Alcohol and Tobacco Tax and Trade
Bureau (540–344–9333).
SUPPLEMENTARY INFORMATION:
DATES:
Background
TTB Authority
The Alcohol and Tobacco Tax and
Trade Bureau (TTB) is responsible for
the administration and enforcement of
chapters 51 and 52 of the Internal
Revenue Code of 1986 (IRC). These
provisions of the IRC concern the
taxation of distilled spirits, wine, beer,
tobacco products, and cigarette papers
and tubes. TTB’s responsibilities
include promulgating regulations to
implement the statutory provisions
pertaining to the time and method for
payment of the applicable excise taxes.
See 26 U.S.C. 5061 pertaining to
distilled spirits, wine, and beer and 26
U.S.C. 5703 pertaining to tobacco
products and cigarette papers and tubes.
Prior to January 24, 2003, TTB’s
predecessor agency, the Bureau of
Alcohol, Tobacco and Firearms (ATF)
administered these statutory provisions
and the regulations thereunder. The
regulations implementing the times and
methods for payment of these Federal
excise taxes are now found in the TTB
regulations at 27 CFR parts 19, 24, 25,
26, 40, 41, and 70.
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Semimonthly Reporting and Payment of
Tax
Generally, the Federal excise taxes on
distilled spirits, wine, beer, tobacco
products, and cigarette papers and tubes
are paid on the basis of a semimonthly
tax return. The semimonthly periods
covered by the tax return are from the
1st day to the 15th day of each month
and from the 16th day to the last day of
that month. The return must be filed
and the tax payment must be made no
later than the 14th day after the last day
of each semimonthly period.
Accelerated Payment Requirements for
the Second Semimonthly Period in
September
Uruguay Round Agreements Act
Section 712 of the Uruguay Round
Agreements Act (the URAA), Public
Law 103–465, 108 Stat. 4809, enacted
on December 8, 1994, amended sections
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5061(d) and 5703(b)(2) of the IRC to
accelerate the time for payment of taxes
for most of the second semimonthly
period of September. These
amendments were adopted in order to
ensure receipt of these taxes during the
fiscal year to which they relate.
The amendments made by the URAA
divided the second semimonthly period
in September into two payment periods
for distilled spirits, wine, beer, tobacco
products, and cigarette papers and
tubes. The first of these payment
periods runs from September 16 through
September 26, and the second of these
payment periods runs from September
27 through September 30. The tax return
and payment for the period September
16 through September 26 are due on or
before September 29 except that, for
taxpayers that are not required to pay
taxes through electronic funds transfer
(EFT), this first payment period ends on
September 25 and taxes are due on or
before September 28. The statutory
amendments did not include an
accelerated payment deadline for the
second payment period (September 27
through 30) and therefore payment for it
is due according to the general
semimonthly payment rule (that is, on
or before October 14).
The amendments made by the URAA
also included a ‘‘safe harbor’’ rule
covering the first (accelerated) payment
period for taxes due for distilled spirits,
wine, beer, tobacco products, and
cigarette papers and tubes, which
permits the taxpayer to meet its
obligation to pay tax for that payment
period based on payment of a
proportion (11/15ths) of the tax liability
incurred for the period September 1
through September 15. In addition to
the above, the amendments made by the
URAA added a special due date rule
(that is, the following day) when the due
date for the new first (accelerated)
payment in September falls on a
Sunday.
Temporary Rule T.D. ATF–365
On June 28, 1995, ATF published a
temporary rule (T.D. ATF–365) in the
Federal Register at 60 FR 33665, to
implement the changes to sections 5061
and 5703 of the IRC made by section
712 of the URAA. Specifically in this
regard, T.D. ATF–365 amended 27 CFR
parts 19, 24, 25, 70, 250 (now part 26),
270 (now part 40), 275 (now part 41),
and 285 (now part 40), primarily by
adding various provisions to those parts
relating to reporting and tax payment for
distilled spirits, wine, beer, tobacco
products, and cigarette papers and
tubes.
In addition, T.D. ATF–365 made
extensive amendments to the firearms
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and ammunition excise tax regulations
in 27 CFR part 53, some of which were
made in response to changes to the IRC
by section 712 of the URAA. Subsequent
legislation substantially changed the
affected IRC provisions.
Quarterly Excise Tax Filing for Small
Alcohol Excise Taxpayers
Safe, Accountable, Flexible, Efficient
Transportation Equity Act: A Legacy for
Users
Section 11127 of the Safe,
Accountable, Flexible, Efficient
Transportation Equity Act: A Legacy for
Users (the SAFETEA), Public Law 109–
59, 119 Stat. 1144, enacted on August
10, 2005, amended IRC section 5061(d)
by redesignating paragraphs (4) and (5)
as paragraphs (5) and (6), respectively,
and adding a new paragraph (4), which
allows certain small Federal alcohol
excise taxpayers to pay taxes quarterly
rather than on a semimonthly basis as
provided in section 5061(d) before the
amendment. Application of this new
provision commenced with quarterly
tax payment periods beginning on and
after January 1, 2006.
Temporary Rule T.D. TTB–41
On February 2, 2006, TTB published
in the Federal Register (71 FR 5598) a
temporary rule, T.D. TTB–41, that
amended 27 CFR parts 19, 24, 25, 26,
and 70 to implement the new quarterly
tax payment procedures of section
5061(d)(4) of the IRC. This temporary
rule revised or otherwise amended
regulatory texts concerning return or
payment periods that had been adopted
in T.D. ATF–365. The affected
provisions were: Paragraph (a) of
§ 19.522, paragraph (a) of § 19.523,
paragraph (b) and the heading of
paragraph (c) of § 24.271, paragraphs (c)
and (d) of § 25.164, the section heading
and paragraph (a)(1) of § 25.164a, and
paragraphs (b) and (d) of § 250.112 (now
§ 26.112).
Reissuance of T.D. ATF–365 and T.D.
TTB–41 as a New Temporary Rule
When T.D. ATF–365 was published, a
notice of proposed rulemaking was
published in the same issue of the
Federal Register inviting public
comments on that temporary rule; TTB
has no record of comments received by
ATF in response to this comment
solicitation, and no action was taken by
ATF to adopt the T.D. ATF–365
temporary regulations as a final rule. A
number of subsequent changes to the
ATF/TTB regulations were made that
affected the texts adopted in T.D. ATF–
365, the most substantively significant
of which were the changes to the
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Federal Register / Vol. 76, No. 164 / Wednesday, August 24, 2011 / Rules and Regulations
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alcohol excise tax payment provisions
made by T.D. TTB–41, which included
some revisions of the provisions
implementing the URAA section 712
special September rule to accommodate
the SAFETEA section 11127 quarterly
payment procedure. When T.D. TTB–41
was published, a notice of proposed
rulemaking was published in the same
issue of the Federal Register inviting
public comments on that temporary
rule. Only one comment was received in
response to that comment solicitation,
and that commenter expressed support
for the rulemaking.
In view of the fact that the regulatory
amendments adopted in T.D. TTB–41 in
part involved a revision of, and thus
depended on, amendments previously
made by T.D. ATF–365, TTB
determined that it would not be
practical to take final action on the T.D.
TTB–41 regulations without first
finalizing those earlier regulatory
amendments. However, because of the
significant period of time that had
elapsed since T.D. ATF–365 was
published, and because there is no
record of comments received in
response to the notice of proposed
rulemaking published in connection
with T.D. ATF–365, TTB decided that
the best approach would be to publish
one new temporary rule that reissued
the regulatory texts adopted in T.D.
ATF–365 and in T.D. TTB–41, with
necessary changes to the T.D. ATF–365
texts to conform them to later
amendments.
regulations that were contained in T.D.
ATF–365 and T.D. TTB–41. However,
on February 16, 2011, TTB published a
final rule (T.D. TTB–92) in the Federal
Register at 76 FR 9080, which
completely revised the distilled spirits
plant regulations in 27 CFR part 19 and
which took effect on April 18, 2011.
This revision of part 19 included the
substance of the changes to part 19
contained in T.D. TTB–89, with the only
differences involving the reorganization
of the regulatory sections in question
and editorial wording changes to
enhance the clarity of the texts. In view
of the adoption of those texts in the T.D.
TTB–92 final rule, it is not necessary to
include them in this final rule action.
Temporary Rule T.D. TTB–89 and
Notice No. 115
Accordingly, on January 20, 2011,
TTB published in the Federal Register
(76 FR 3502) a temporary rule, T.D.
TTB–89, which updated and reissued
the alcohol and tobacco regulations
contained in T.D. ATF–365 and T.D.
TTB–41. We note that T.D. ATF–365
included amendments to the firearms
and ammunition excise tax regulations.
Due to the passage of the Firearms
Excise Tax Improvement Act of 2010 on
August 16, 2010, the part 53 regulations
were not addressed in T.D. TTB–89, and
will be addressed in a separate
rulemaking document rather than in this
final rule document. In conjunction
with the publication of T.D. TTB–89,
TTB published a notice of proposed
rulemaking, Notice No. 115, in the same
issue of the Federal Register (76 FR
3584) inviting comments on T.D. TTB–
89. TTB received no comments during
the comment period, which closed on
March 21, 2011.
The temporary regulations published
in T.D. TTB–89 included, with updates,
the changes to part 19 of the TTB
Executive Order 12866
This is not a significant regulatory
action as defined in E.O. 12866.
Therefore, it requires no regulatory
assessment.
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TTB Determination
Accordingly, TTB has determined
that, with the exception of the
amendments to part 19, the temporary
regulations published as T.D. TTB–89
should be adopted as a final rule
without change.
Regulatory Flexibility Act
Pursuant to the requirements of the
Regulatory Flexibility Act (5 U.S.C.
chapter 6), we certify that these
regulations will not have a significant
economic impact on a substantial
number of small entities. Any revenue
effects of this rulemaking on small
businesses flow directly from the
underlying statutes. Accordingly, a
regulatory flexibility analysis is not
required.
January 1, 2006, and the regulations
adopted in this final rule are already in
effect as temporary regulations, it has
been determined, pursuant to 5 U.S.C.
553(d)(3), that good cause exists to issue
these regulations without a delayed
effective date.
Drafting Information
Kara T. Fontaine and Jennifer Berry of
the Regulations and Rulings Division,
Alcohol and Tobacco Tax and Trade
Bureau, drafted this document.
List of Subjects
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.
Paperwork Reduction Act
The collections of information in the
regulations contained in this final rule
have been previously reviewed and
approved by the Office of Management
and Budget (OMB) in accordance with
the Paperwork Reduction Act of 1995
(44 U.S.C. 3506) and assigned control
numbers 1513–0009, 1513–0053, 1513–
0083, 1513–0090, and 1513–0104. An
agency may not conduct or sponsor, and
a person is not required to respond to,
a collection of information unless it
displays a valid control number
assigned by OMB. There is no new
collection of information imposed by
this final rule.
27 CFR Part 40
Inapplicability of the Delayed Effective
Date Requirement
Because this final rule document
implements provisions of law that were
effective on January 1, 1995, and
27 CFR Part 70
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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.
Administrative practice and
procedure, Claims, Excise taxes,
Freedom of Information, Law
enforcement, Penalties, Surety bonds.
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Federal Register / Vol. 76, No. 164 / Wednesday, August 24, 2011 / Rules and Regulations
Amendments to the Regulations
For the reasons set forth in the
preamble, those portions of the
temporary rule published as T.D. TTB–
89 in the Federal Register at 76 FR 3502
on January 20, 2011, that amended 27
CFR parts 24, 25, 26, 40, 41, and 70 are
adopted as a final rule without change.
Signed: June 2, 2011.
John J. Manfreda,
Administrator.
Approved: June 21, 2011.
Timothy E. Skud,
Deputy Assistant Secretary. (Tax, Trade, and
Tariff Policy).
[FR Doc. 2011–21615 Filed 8–23–11; 8:45 am]
BILLING CODE 4810–31–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 100
[Docket No. USCG–2011–0266]
RIN 1625–AA08
Special Local Regulations for Marine
Events; Patuxent River, Solomons, MD
Coast Guard, DHS.
Temporary final rule.
AGENCY:
ACTION:
The Coast Guard is
establishing special local regulations
during the ‘‘Chesapeake Challenge’’
power boat races, a marine event to be
held on the waters of the Patuxent
River, near Solomons, MD on September
24 and 25, 2011. These special local
regulations are necessary to provide for
the safety of life on navigable waters
during the event. This action is
intended to temporarily restrict vessel
traffic in a portion of the Patuxent River
during the event.
DATES: This rule is effective from
10 a.m. on September 24, 2011 until
6 p.m. on September 25, 2011.
ADDRESSES: Comments and material
received from the public, as well as
documents mentioned in this preamble
as being available in the docket, are part
of docket USCG–2011–0266 and are
available online by going to https://
www.regulations.gov, inserting USCG–
2011–0266 in the ‘‘Keyword’’ box, and
then clicking ‘‘Search.’’ This material is
also available for inspection or copying
at the Docket Management Facility (M–
30), U.S. Department of Transportation,
West Building Ground Floor, Room
W12–140, 1200 New Jersey Avenue, SE.,
Washington, DC 20590, between 9 a.m.
and 5 p.m., Monday through Friday,
except Federal holidays.
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SUMMARY:
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If
you have questions on this temporary
rule, call or e-mail Mr. Ronald Houck,
U.S. Coast Guard Sector Baltimore, MD;
telephone 410–576–2674, e-mail
Ronald.L.Houck@uscg.mil. If you have
questions on viewing the docket, call
Renee V. Wright, Program Manager,
Docket Operations, telephone 202–366–
9826.
SUPPLEMENTARY INFORMATION:
FOR FURTHER INFORMATION CONTACT:
Regulatory Information
On June 20, 2011, we published a
notice of proposed rulemaking (NPRM)
entitled ‘‘Special Local Regulations for
Marine Events; Patuxent River,
Solomons, MD’’ in the Federal Register
(76 FR 118). We received no comments
on the proposed rule. No public meeting
was requested, and none was held.
Basis and Purpose
On September 24 and 25, 2011, the
Chesapeake Bay Power Boat Association
will sponsor power boat races on the
Patuxent River near Solomons, MD. The
event consists of offshore power boats
racing in a counter-clockwise direction
on an irregularly-shaped course located
between the Governor Thomas Johnson
Memorial (SR–4) Bridge and the U.S.
Naval Air Station Patuxent River, MD.
The start and finish lines will be located
near the Solomon’s Pier. A large
spectator fleet is expected during the
event. Due to the need for vessel control
during the event, the Coast Guard will
temporarily restrict vessel traffic in the
event area to provide for the safety of
participants, spectators and other
transiting vessels.
Discussion of Comments and Changes
The Coast Guard received no
comments in response to the NPRM. No
public meeting was requested and none
was held.
Regulatory Analyses
We developed this rule after
considering numerous statutes and
executive orders related to rulemaking.
Below we summarize our analyses
based on 13 of these statutes or
executive orders.
Regulatory Planning and Review
This rule is not a significant
regulatory action under section 3(f) of
Executive Order 12866, Regulatory
Planning and Review, as supplemented
by Executive Order 13563, Improving
Regulation and Regulatory Review, and
does not require an assessment of
potential costs and benefits under
section 6(a)(3) of that Executive Order
12866 or under section 1 of Executive
Order 13563. The Office of Management
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52865
and Budget has not reviewed it under
those Orders. We expect the economic
impact of this rule to be so minimal that
a full Regulatory Evaluation under the
regulatory policies and procedures of
DHS is unnecessary. Although this
regulation will prevent traffic from
transiting a portion of the Patuxent
River during the event, the effect of this
regulation will not be significant due to
the limited duration that the regulated
area will be in effect and the extensive
advance notifications that will be made
to the maritime community via the
Local Notice to Mariners and marine
information broadcasts, so mariners can
adjust their plans accordingly.
Additionally, the regulated area has
been narrowly tailored to impose the
least impact on general navigation yet
provide the level of safety determined to
be necessary. Vessel traffic will be able
to transit safely through a portion
regulated area, westward and southward
of the spectator fleet area.
Small Entities
Under the Regulatory Flexibility Act
(5 U.S.C. 601–612), we have considered
whether this rule would have a
significant economic impact on a
substantial number of small entities.
The term ‘‘small entities’’ comprises
small businesses, not-for-profit
organizations that are independently
owned and operated and are not
dominant in their fields, and
governmental jurisdictions with
populations of less than 50,000.
The Coast Guard certifies under 5
U.S.C. 605(b) that this rule will not have
a significant economic impact on a
substantial number of small entities.
This rule may affect the following
entities, some of which might be small
entities: the owners or operators of
vessels intending to transit or anchor in
the effected portions of the Patuxent
River during the event.
Although this regulation prevents
traffic from transiting a portion of the
Patuxent River at Solomons, MD during
the event, this rule will not have a
significant economic impact on a
substantial number of small entities for
the following reasons. This rule would
be in effect for only a limited period.
Though the regulated area extends
across the entire width of the river,
vessel traffic will be able to transit
safely around the spectator fleet and
race course areas within the regulated
area. Before the enforcement period, we
will issue maritime advisories so
mariners can adjust their plans
accordingly.
E:\FR\FM\24AUR1.SGM
24AUR1
]]>Agencies
[Federal Register Volume 76, Number 164 (Wednesday, August 24, 2011)]
[Rules and Regulations]
[Pages 52862-52865]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-21615]
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
27 CFR Parts 24, 25, 26, 40, 41, and 70
[Docket No. TTB-2011-0001; T.D. TTB-94; Re: T.D. TTB-89; Notice No.
115; T.D. TTB-41; TTB Notice No. 56; T.D. ATF-365; and ATF Notice No.
813]
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: Final rule; Treasury decision.
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SUMMARY: The Alcohol and Tobacco Tax and Trade Bureau (TTB) is
adopting, as a final rule, regulations contained in a temporary rule
pertaining to the semimonthly payments of excise tax on distilled
spirits, wine, beer, tobacco products, and cigarette papers and tubes,
and pertaining to the quarterly payment of alcohol excise tax by small
taxpayers. This final rule action does not include those regulations
contained in the temporary rule pertaining to part 19 of the TTB
regulations, which were adopted as a final rule in a separate
regulatory initiative.
[[Page 52863]]
DATES: Effective Date: This final rule is effective August 24, 2011.
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 Jennifer
Berry, Regulations and Rulings Division, Alcohol and Tobacco Tax and
Trade Bureau (540-344-9333).
SUPPLEMENTARY INFORMATION:
Background
TTB Authority
The Alcohol and Tobacco Tax and Trade Bureau (TTB) is responsible
for the administration and enforcement of chapters 51 and 52 of the
Internal Revenue Code of 1986 (IRC). These provisions of the IRC
concern the taxation of distilled spirits, wine, beer, tobacco
products, and cigarette papers and tubes. TTB's responsibilities
include promulgating regulations to implement the statutory provisions
pertaining to the time and method for payment of the applicable excise
taxes. See 26 U.S.C. 5061 pertaining to distilled spirits, wine, and
beer and 26 U.S.C. 5703 pertaining to tobacco products and cigarette
papers and tubes. Prior to January 24, 2003, TTB's predecessor agency,
the Bureau of Alcohol, Tobacco and Firearms (ATF) administered these
statutory provisions and the regulations thereunder. The regulations
implementing the times and methods for payment of these Federal excise
taxes are now found in the TTB regulations at 27 CFR parts 19, 24, 25,
26, 40, 41, and 70.
Semimonthly Reporting and Payment of Tax
Generally, the Federal excise taxes on distilled spirits, wine,
beer, tobacco products, and cigarette papers and tubes are paid on the
basis of a semimonthly tax return. The semimonthly periods covered by
the tax return are from the 1st day to the 15th day of each month and
from the 16th day to the last day of that month. The return must be
filed and the tax payment must be made no later than the 14th day after
the last day of each semimonthly period.
Accelerated Payment Requirements for the Second Semimonthly Period in
September
Uruguay Round Agreements Act
Section 712 of the Uruguay Round Agreements Act (the URAA), Public
Law 103-465, 108 Stat. 4809, enacted on December 8, 1994, amended
sections 5061(d) and 5703(b)(2) of the IRC to accelerate the time for
payment of taxes for most of the second semimonthly period of
September. These amendments were adopted in order to ensure receipt of
these taxes during the fiscal year to which they relate.
The amendments made by the URAA divided the second semimonthly
period in September into two payment periods for distilled spirits,
wine, beer, tobacco products, and cigarette papers and tubes. The first
of these payment periods runs from September 16 through September 26,
and the second of these payment periods runs from September 27 through
September 30. The tax return and payment for the period September 16
through September 26 are due on or before September 29 except that, for
taxpayers that are not required to pay taxes through electronic funds
transfer (EFT), this first payment period ends on September 25 and
taxes are due on or before September 28. The statutory amendments did
not include an accelerated payment deadline for the second payment
period (September 27 through 30) and therefore payment for it is due
according to the general semimonthly payment rule (that is, on or
before October 14).
The amendments made by the URAA also included a ``safe harbor''
rule covering the first (accelerated) payment period for taxes due for
distilled spirits, wine, beer, tobacco products, and cigarette papers
and tubes, which permits the taxpayer to meet its obligation to pay tax
for that payment period based on payment of a proportion (11/15ths) of
the tax liability incurred for the period September 1 through September
15. In addition to the above, the amendments made by the URAA added a
special due date rule (that is, the following day) when the due date
for the new first (accelerated) payment in September falls on a Sunday.
Temporary Rule T.D. ATF-365
On June 28, 1995, ATF published a temporary rule (T.D. ATF-365) in
the Federal Register at 60 FR 33665, to implement the changes to
sections 5061 and 5703 of the IRC made by section 712 of the URAA.
Specifically in this regard, T.D. ATF-365 amended 27 CFR parts 19, 24,
25, 70, 250 (now part 26), 270 (now part 40), 275 (now part 41), and
285 (now part 40), primarily by adding various provisions to those
parts relating to reporting and tax payment for distilled spirits,
wine, beer, tobacco products, and cigarette papers and tubes.
In addition, T.D. ATF-365 made extensive amendments to the firearms
and ammunition excise tax regulations in 27 CFR part 53, some of which
were made in response to changes to the IRC by section 712 of the URAA.
Subsequent legislation substantially changed the affected IRC
provisions.
Quarterly Excise Tax Filing for Small Alcohol Excise Taxpayers
Safe, Accountable, Flexible, Efficient Transportation Equity Act: A
Legacy for Users
Section 11127 of the Safe, Accountable, Flexible, Efficient
Transportation Equity Act: A Legacy for Users (the SAFETEA), Public Law
109-59, 119 Stat. 1144, enacted on August 10, 2005, amended IRC section
5061(d) by redesignating paragraphs (4) and (5) as paragraphs (5) and
(6), respectively, and adding a new paragraph (4), which allows certain
small Federal alcohol excise taxpayers to pay taxes quarterly rather
than on a semimonthly basis as provided in section 5061(d) before the
amendment. Application of this new provision commenced with quarterly
tax payment periods beginning on and after January 1, 2006.
Temporary Rule T.D. TTB-41
On February 2, 2006, TTB published in the Federal Register (71 FR
5598) a temporary rule, T.D. TTB-41, that amended 27 CFR parts 19, 24,
25, 26, and 70 to implement the new quarterly tax payment procedures of
section 5061(d)(4) of the IRC. This temporary rule revised or otherwise
amended regulatory texts concerning return or payment periods that had
been adopted in T.D. ATF-365. The affected provisions were: Paragraph
(a) of Sec. 19.522, paragraph (a) of Sec. 19.523, paragraph (b) and
the heading of paragraph (c) of Sec. 24.271, paragraphs (c) and (d) of
Sec. 25.164, the section heading and paragraph (a)(1) of Sec.
25.164a, and paragraphs (b) and (d) of Sec. 250.112 (now Sec.
26.112).
Reissuance of T.D. ATF-365 and T.D. TTB-41 as a New Temporary Rule
When T.D. ATF-365 was published, a notice of proposed rulemaking
was published in the same issue of the Federal Register inviting public
comments on that temporary rule; TTB has no record of comments received
by ATF in response to this comment solicitation, and no action was
taken by ATF to adopt the T.D. ATF-365 temporary regulations as a final
rule. A number of subsequent changes to the ATF/TTB regulations were
made that affected the texts adopted in T.D. ATF-365, the most
substantively significant of which were the changes to the
[[Page 52864]]
alcohol excise tax payment provisions made by T.D. TTB-41, which
included some revisions of the provisions implementing the URAA section
712 special September rule to accommodate the SAFETEA section 11127
quarterly payment procedure. When T.D. TTB-41 was published, a notice
of proposed rulemaking was published in the same issue of the Federal
Register inviting public comments on that temporary rule. Only one
comment was received in response to that comment solicitation, and that
commenter expressed support for the rulemaking.
In view of the fact that the regulatory amendments adopted in T.D.
TTB-41 in part involved a revision of, and thus depended on, amendments
previously made by T.D. ATF-365, TTB determined that it would not be
practical to take final action on the T.D. TTB-41 regulations without
first finalizing those earlier regulatory amendments. However, because
of the significant period of time that had elapsed since T.D. ATF-365
was published, and because there is no record of comments received in
response to the notice of proposed rulemaking published in connection
with T.D. ATF-365, TTB decided that the best approach would be to
publish one new temporary rule that reissued the regulatory texts
adopted in T.D. ATF-365 and in T.D. TTB-41, with necessary changes to
the T.D. ATF-365 texts to conform them to later amendments.
Temporary Rule T.D. TTB-89 and Notice No. 115
Accordingly, on January 20, 2011, TTB published in the Federal
Register (76 FR 3502) a temporary rule, T.D. TTB-89, which updated and
reissued the alcohol and tobacco regulations contained in T.D. ATF-365
and T.D. TTB-41. We note that T.D. ATF-365 included amendments to the
firearms and ammunition excise tax regulations. Due to the passage of
the Firearms Excise Tax Improvement Act of 2010 on August 16, 2010, the
part 53 regulations were not addressed in T.D. TTB-89, and will be
addressed in a separate rulemaking document rather than in this final
rule document. In conjunction with the publication of T.D. TTB-89, TTB
published a notice of proposed rulemaking, Notice No. 115, in the same
issue of the Federal Register (76 FR 3584) inviting comments on T.D.
TTB-89. TTB received no comments during the comment period, which
closed on March 21, 2011.
The temporary regulations published in T.D. TTB-89 included, with
updates, the changes to part 19 of the TTB regulations that were
contained in T.D. ATF-365 and T.D. TTB-41. However, on February 16,
2011, TTB published a final rule (T.D. TTB-92) in the Federal Register
at 76 FR 9080, which completely revised the distilled spirits plant
regulations in 27 CFR part 19 and which took effect on April 18, 2011.
This revision of part 19 included the substance of the changes to part
19 contained in T.D. TTB-89, with the only differences involving the
reorganization of the regulatory sections in question and editorial
wording changes to enhance the clarity of the texts. In view of the
adoption of those texts in the T.D. TTB-92 final rule, it is not
necessary to include them in this final rule action.
TTB Determination
Accordingly, TTB has determined that, with the exception of the
amendments to part 19, the temporary regulations published as T.D. TTB-
89 should be adopted as a final rule without change.
Regulatory Flexibility Act
Pursuant to the requirements of the Regulatory Flexibility Act (5
U.S.C. chapter 6), we certify that these regulations will not have a
significant economic impact on a substantial number of small entities.
Any revenue effects of this rulemaking on small businesses flow
directly from the underlying statutes. Accordingly, a regulatory
flexibility analysis is not required.
Executive Order 12866
This is not a significant regulatory action as defined in E.O.
12866. Therefore, it requires no regulatory assessment.
Paperwork Reduction Act
The collections of information in the regulations contained in this
final rule have been previously reviewed and approved by the Office of
Management and Budget (OMB) in accordance with the Paperwork Reduction
Act of 1995 (44 U.S.C. 3506) and assigned control numbers 1513-0009,
1513-0053, 1513-0083, 1513-0090, and 1513-0104. An agency may not
conduct or sponsor, and a person is not required to respond to, a
collection of information unless it displays a valid control number
assigned by OMB. There is no new collection of information imposed by
this final rule.
Inapplicability of the Delayed Effective Date Requirement
Because this final rule document implements provisions of law that
were effective on January 1, 1995, and January 1, 2006, and the
regulations adopted in this final rule are already in effect as
temporary regulations, it has been determined, pursuant to 5 U.S.C.
553(d)(3), that good cause exists to issue these regulations without a
delayed effective date.
Drafting Information
Kara T. Fontaine and Jennifer Berry of the Regulations and Rulings
Division, Alcohol and Tobacco Tax and Trade Bureau, drafted this
document.
List of Subjects
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.
[[Page 52865]]
Amendments to the Regulations
For the reasons set forth in the preamble, those portions of the
temporary rule published as T.D. TTB-89 in the Federal Register at 76
FR 3502 on January 20, 2011, that amended 27 CFR parts 24, 25, 26, 40,
41, and 70 are adopted as a final rule without change.
Signed: June 2, 2011.
John J. Manfreda,
Administrator.
Approved: June 21, 2011.
Timothy E. Skud,
Deputy Assistant Secretary. (Tax, Trade, and Tariff Policy).
[FR Doc. 2011-21615 Filed 8-23-11; 8:45 am]
BILLING CODE 4810-31-P
