Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol Excise Taxpayers
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.
Standards for Pipe Tobacco and Roll-Your-Own Tobacco; Request for Public Comment
The Alcohol and Tobacco Tax and Trade Bureau (TTB) is reopening the comment period for Notice No. 106, which requested public comments on standards to distinguish between pipe tobacco and roll- your-own tobacco for Federal excise tax purposes based on certain physical characteristics of the two products. This reopening of the comment period solicits comments from the public on certain issues that were raised in public comments received in response to Notice No. 106. This notice also sets forth for possible public comment the results of preliminary laboratory analyses conducted by TTB.
Proposed Information Collections; Comment Request
The Alcohol and Tobacco Tax and Trade Bureau is correcting the proposed information collection notice it published in the Federal Register on June 9, 2011 at 76 FR 33811. Specifically, we are correcting the information in that notice regarding OMB No. 1513-0103. Presently, the information collection approved under OMB No. 1513-0103 covers two tobacco bond forms, which we are consolidating into a single form.