{"abstract":"The Alcohol and Tobacco Tax and Trade Bureau (TTB) is amending its regulations relating to alcohol excise taxes 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). This rulemaking implements section 332 of the PATH Act, which amends the IRC to change tax return due dates and remove bond requirements for certain eligible taxpayers. Section 332 authorizes a new annual return period for taxpayers paying taxes imposed with respect to distilled spirits, wines, and beer on a deferred basis who reasonably expect to be liable for not more than $1,000 in such taxes imposed for the calendar year and who are liable for not more than $1,000 in such taxes in the preceding calendar year. Section 332 also removes bond requirements for taxpayers who are eligible to pay excise taxes on distilled spirits, wines, and beer using quarterly or annual return periods and who pay those taxes on a deferred basis. Under section 332, such taxpayers are exempt from bond requirements with respect to distilled spirits and wine only to the extent those products are for nonindustrial use. TTB is soliciting comments from all interested parties on these amendments through a notice of proposed rulemaking published elsewhere in this issue of the Federal Register.","action":"Temporary rule; Treasury decision; cross reference to notice of proposed rulemaking.","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/2017/01/04/2016-31417.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 1108","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"This rule is effective January 4, 2017.","disposition_notes":null,"docket_ids":["Docket No. TTB-2016-0013","T.D. TTB-146","Re: Notice No. 167"],"dockets":[],"document_number":"2016-31417","effective_on":"2017-01-04","end_page":1137,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2017/01/04/2016-31417.xml","html_url":"https://www.federalregister.gov/documents/2017/01/04/2016-31417/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/2016-31417?publication_date=2017-01-04","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2017-01-04/2016-31417/mods.xml","not_received_for_publication":null,"page_length":30,"page_views":{"count":1024,"last_updated":"2026-07-25 18:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2017-01-04/pdf/2016-31417.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2016-31417.pdf?1483451131","publication_date":"2017-01-04","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2017/01/04/2016-31417.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_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","regulation_id_number":"1513-AC30","title":"Changes to Certain Alcohol-Related Regulations Governing Bond Requirements and Tax Return Filing Periods ","checked_regulationsdotgov_at":"2017-01-24T06:00:17Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":1108,"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":"Rule","volume":82}