{"abstract":"This temporary rule updates and reissues Alcohol and Tobacco Tax and Trade Bureau 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 temporary regulations adopted 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. TTB is soliciting comments from all interested parties on these regulatory provisions through a notice of proposed rulemaking, published elsewhere in this issue of the Federal Register.","action":"Temporary rule; Treasury decision.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Alcohol and Tobacco Tax and Trade Bureau","name":"Alcohol and Tobacco Tax and Trade Bureau","id":18,"url":"https://www.federalregister.gov/agencies/alcohol-and-tobacco-tax-and-trade-bureau","json_url":"https://www.federalregister.gov/api/v1/agencies/18","parent_id":497,"slug":"alcohol-and-tobacco-tax-and-trade-bureau"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2011/01/20/2011-1142.html","cfr_references":[{"chapter":null,"citation_url":null,"part":19,"title":27},{"chapter":null,"citation_url":null,"part":24,"title":27},{"chapter":null,"citation_url":null,"part":25,"title":27},{"chapter":null,"citation_url":null,"part":26,"title":27},{"chapter":null,"citation_url":null,"part":40,"title":27},{"chapter":null,"citation_url":null,"part":41,"title":27},{"chapter":null,"citation_url":null,"part":70,"title":27}],"citation":"76 FR 3502","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Dates: This temporary rule is effective on February 22, 2011, through February 24, 2014.","disposition_notes":null,"docket_ids":["Docket No. TTB-2011-0001","T.D. TTB-89","Re: Notice No. 115","T.D. ATF-365","T.D. TTB-41","ATF Notice No. 813 and TTB Notice No. 56"],"dockets":[],"document_number":"2011-1142","effective_on":"2011-02-22","end_page":3515,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2011/01/20/2011-1142.xml","html_url":"https://www.federalregister.gov/documents/2011/01/20/2011-1142/time-for-payment-of-certain-excise-taxes-and-quarterly-excise-tax-payments-for-small-alcohol-excise","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2011-1142?publication_date=2011-01-20","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2011-01-20/2011-1142/mods.xml","not_received_for_publication":null,"page_length":14,"page_views":{"count":1972,"last_updated":"2026-09-22 06:15:08 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2011-01-20/pdf/2011-1142.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2011-01-20","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2011/01/20/2011-1142.txt","regulation_id_number_info":{"1513-AB43":{"issue":"201104","html_url":"https://www.federalregister.gov/regulations/1513-AB43/time-for-payment-and-deposits-of-certain-excise-taxes","title":"Time for Payment and Deposits of Certain Excise Taxes","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201104&RIN=1513-AB43&operation=OPERATION_EXPORT_XML","priority_category":"Other Significant"}},"regulation_id_numbers":["1513-AB43"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-02-09T08:05:45Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":3502,"subtype":null,"title":"Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol Excise Taxpayers","toc_doc":"Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol Excise Taxpayers","toc_subject":null,"topics":["Administrative practice and procedure","Alcohol and alcoholic beverages","Beer","Caribbean Basin initiative","Cigars and cigarettes","Claims","Customs duties and inspection","Electronic funds transfers","Excise taxes","Exports","Food additives","Freedom of information","Fruit juices","Gasohol","Imports","Labeling","Law enforcement","Liquors","Packaging and containers","Penalties","Puerto Rico","Reporting and recordkeeping requirements","Research","Scientific equipment","Security measures","Spices and flavorings","Surety bonds","Tobacco","Vinegar","Virgin Islands","Warehouses","Wine"],"type":"Rule","volume":76}