{"abstract":"In a temporary rule published elsewhere in this issue of the Federal Register, the Alcohol and Tobacco Tax and Trade Bureau (TTB) is amending its regulations relating to excise taxes imposed on distilled spirits, wines, and beer to implement certain changes made to the Internal Revenue Code of 1986 (IRC) by the Protecting Americans from Tax Hikes Act of 2015 (PATH Act). The temporary rule implements section 332 of the PATH Act, which amends the IRC to remove bond requirements and change tax return due dates for certain eligible excise taxpayers. In this document, TTB proposes to adopt the regulations in the temporary rule as a permanent regulatory change. The text of the regulations in the temporary rule serves as the text of the proposed regulations. This document also proposes to amend the regulations governing the submission of reports by certain eligible excise taxpayers. In this document, TTB is soliciting comments on the amendments adopted in the temporary rule and the amendments proposed in this notice of proposed rulemaking.","action":"Notice of proposed rulemaking; cross-reference to temporary rule.","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/2017/01/04/2016-31415.html","cfr_references":[{"chapter":null,"citation_url":null,"part":18,"title":27},{"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":27,"title":27},{"chapter":null,"citation_url":null,"part":28,"title":27},{"chapter":null,"citation_url":null,"part":30,"title":27}],"citation":"82 FR 780","comment_url":null,"comments_close_on":"2017-03-06","correction_of":null,"corrections":[],"dates":"Comments must be received on or before March 6, 2017.","disposition_notes":null,"docket_ids":["Docket No. TTB-2016-0013","Notice No. 167","Re: T.D. TTB-146"],"dockets":[{"supporting_documents":[{"title":"Text of PATH Act Sec. 332","document_id":"TTB-2016-0013-0003"}],"agency_name":"TTB","documents":[{"comment_count":1,"comment_start_date":"2017-01-04","updated_at":"2023-02-28T19:26:25.307-05:00","comment_url":"https://www.regulations.gov/commenton/TTB-2016-0013-0002","allow_late_comments":null,"id":"TTB-2016-0013-0002","comment_end_date":"2017-03-07","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":1,"id":"TTB-2016-0013","title":"Changes to Certain Alcohol-Related Regulations Governing Bond Requirements and Tax Return Filing Periods "}],"document_number":"2016-31415","effective_on":null,"end_page":787,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2017/01/04/2016-31415.xml","html_url":"https://www.federalregister.gov/documents/2017/01/04/2016-31415/changes-to-certain-alcohol-related-regulations-governing-bond-requirements-and-tax-return-filing","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2016-31415?publication_date=2017-01-04","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2017-01-04/2016-31415/mods.xml","not_received_for_publication":null,"page_length":8,"page_views":{"count":485,"last_updated":"2026-10-23 20:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2017-01-04/pdf/2016-31415.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2016-31415.pdf?1483451130","publication_date":"2017-01-04","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2017/01/04/2016-31415.txt","regulation_id_number_info":{"1513-AC30":{"issue":"202004","html_url":"https://www.federalregister.gov/regulations/1513-AC30/changes-to-certain-alcohol-related-regulations-governing-bond-requirements-and-tax-return-filing-per","title":"Changes to Certain Alcohol-Related Regulations Governing Bond Requirements and Tax Return Filing Periods","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202004&RIN=1513-AC30&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1513-AC30"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"Text of PATH Act Sec. 332","document_id":"TTB-2016-0013-0003"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1513-AC30/changes-to-certain-alcohol-related-regulations-governing-bond-requirements-and-tax-return-filing-per","title":"Changes to Certain Alcohol-Related Regulations Governing Bond Requirements and Tax Return Filing Periods"},"comments_count":1,"agency_id":"TTB","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=TTB-2016-0013","supporting_documents_count":1,"docket_id":"TTB-2016-0013","document_id":"TTB-2016-0013-0002","regulation_id_number":"1513-AC30","title":"Changes to Certain Alcohol-Related Regulations Governing Bond Requirements and Tax Return Filing Periods ","checked_regulationsdotgov_at":"2023-03-01T00:26:24Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":780,"subtype":null,"title":"Changes to Certain Alcohol-Related Regulations Governing Bond Requirements and Tax Return Filing Periods","toc_doc":"Changes to Certain Alcohol-Related Regulations Governing Bond Requirements and Tax Return Filing Periods","toc_subject":null,"topics":["Administrative practice and procedure","Aircraft","Alcohol and alcoholic beverages","Armed forces","Authority delegations (Government agencies)","Beer","Caribbean Basin initiative","Chemicals","Claims","Cosmetics","Customs duties and inspection","Electronic funds transfers","Excise taxes","Exports","Food additives","Foreign trade zones","Fruit juices","Fruits","Gasohol","Imports","Labeling","Liquors","Packaging and containers","Puerto Rico","Reporting and recordkeeping requirements","Research","Scientific equipment","Security measures","Spices and flavorings","Stills","Surety bonds","Transportation","Vessels","Vinegar","Virgin Islands","Warehouses","Wine"],"type":"Proposed Rule","volume":82}