{"abstract":"ATF is amending its regulations by transferring Subparts E and O from 27 CFR Part 170 to 27 CFR Part 70, and redesignating these regulations as Subparts F and G respectively within Part 70. 27 CFR Part 170, Subpart E contains regulations which implement 26 U.S.C. 6423 relating to certain refunds or credits of tax on distilled spirits, wines, and beer. Subpart O contains regulations which implement 26 U.S.C. 5064 relating to payments for losses of distilled spirits, wines, and beer due to disaster, vandalism, or malicious mischief. ATF has also reviewed the regulations within 27 CFR Part 170, Subpart E and determined that the bonding requirements provided for in Secs. 170.94-170.99 are no longer needed. Consequently, these bonding provisions have been eliminated.","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":"Bureau of Alcohol, Tobacco and Firearms","name":"Alcohol, Tobacco, Firearms, and Explosives Bureau","id":19,"url":"https://www.federalregister.gov/agencies/alcohol-tobacco-firearms-and-explosives-bureau","json_url":"https://www.federalregister.gov/api/v1/agencies/19","parent_id":268,"slug":"alcohol-tobacco-firearms-and-explosives-bureau"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/1996/06/19/96-14853.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"24","title":27},{"chapter":null,"citation_url":null,"part":"70","title":27},{"chapter":null,"citation_url":null,"part":"170","title":27}],"citation":"61 FR 31028","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"September 17, 1996.","disposition_notes":null,"docket_ids":["T.D. ATF 376"],"dockets":[],"document_number":"96-14853","effective_on":null,"end_page":31035,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":null,"html_url":"https://www.federalregister.gov/documents/1996/06/19/96-14853/miscellaneous-regulations-relating-to-liquor-95r-039p","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/96-14853?publication_date=1996-06-19","mods_url":"https://www.govinfo.gov/metadata/granule/FR-1996-06-19/96-14853/mods.xml","not_received_for_publication":null,"page_length":8,"page_views":{"count":39,"last_updated":"2026-07-25 18:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-1996-06-19/pdf/96-14853.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"1996-06-19","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/1996/06/19/96-14853.txt","regulation_id_number_info":{"1512-AB44":{"issue":"199604","html_url":"https://www.federalregister.gov/regulations/1512-AB44/miscellaneous-regulations-relating-to-liquor","title":"Miscellaneous Regulations Relating to Liquor","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=199604&RIN=1512-AB44&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1512-AB44"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-09-21T05:24:42Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":31028,"subtype":null,"title":"Miscellaneous Regulations Relating to Liquor (95R-039P)","toc_doc":null,"toc_subject":null,"topics":[],"type":"Rule","volume":61}