{"abstract":"The Alcohol and Tobacco Tax and Trade Bureau is adopting as final, with minor technical corrections, temporary regulations relating to excise taxes imposed on distilled spirits, wines, and beer that were published in the Federal Register on January 4, 2017. These regulatory amendments implement certain changes made to the Internal Revenue Code of 1986 (IRC) by the Protecting Americans from Tax Hikes Act of 2015, which amended the IRC to remove bond requirements and change tax return due dates for certain eligible excise taxpayers.","action":"Final 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/2020/06/02/2020-10709.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},{"chapter":null,"citation_url":null,"part":"70","title":27}],"citation":"85 FR 33539","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"This final rule is effective June 2, 2020. As of June 2, 2020, the temporary regulations published in the Federal Register as T.D. TTB-146 at 82 FR 1108 on January 4, 2017, at 82 FR 1108, are adopted as final.","disposition_notes":null,"docket_ids":["Docket No. TTB-2016-0013","T.D. TTB-159","Re: T.D. TTB-146","Notice No. 167"],"dockets":[],"document_number":"2020-10709","effective_on":"2020-06-02","end_page":33543,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2020/06/02/2020-10709.xml","html_url":"https://www.federalregister.gov/documents/2020/06/02/2020-10709/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/2020-10709?publication_date=2020-06-02","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2020-06-02/2020-10709/mods.xml","not_received_for_publication":null,"page_length":5,"page_views":{"count":2275,"last_updated":"2026-09-22 18:15:08 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2020-06-02/pdf/2020-10709.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2020-10709.pdf?1591015518","publication_date":"2020-06-02","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2020/06/02/2020-10709.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":"2020-06-07T16:00:09Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":33539,"subtype":null,"title":"Changes to Certain Alcohol-Related Regulations Governing Bond Requirements and Tax Return Filing Periods","toc_doc":null,"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","Freedom of information","Fruit juices","Fruits","Gasohol","Imports","Labeling","Law enforcement","Liquors","Packaging and containers","Penalties","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":85}