{"abstract":"This temporary rule amends the regulations administered by the Alcohol and Tobacco Tax and Trade Bureau, to reflect the repeal of certain special (occupational) taxes by section 11125 of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users. The repeal involves such taxes on alcohol beverage producers and dealers, tax-free alcohol users, denatured spirits users and dealers, and persons claiming drawback for the manufacture of nonbeverage alcoholic products. In place of the special (occupational) tax requirement, the amended law requires recordkeeping and registration by dealers in distilled spirits, wines, and beer, and by manufacturers of nonbeverage products who claim drawback. We also are soliciting comments from all interested parties on these regulatory amendments 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/2009/07/28/E9-17177.html","cfr_references":[{"chapter":null,"citation_url":null,"part":17,"title":27},{"chapter":null,"citation_url":null,"part":19,"title":27},{"chapter":null,"citation_url":null,"part":20,"title":27},{"chapter":null,"citation_url":null,"part":22,"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":31,"title":27},{"chapter":null,"citation_url":null,"part":40,"title":27},{"chapter":null,"citation_url":null,"part":44,"title":27},{"chapter":null,"citation_url":null,"part":46,"title":27},{"chapter":null,"citation_url":null,"part":70,"title":27}],"citation":"74 FR 37394","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Dates: This temporary rule is effective July 28, 2009 through July 30, 2012.","disposition_notes":null,"docket_ids":["Docket No. TTB-2009-0003","T.D. TTB-79","Re: Notice No. 96"],"dockets":[],"document_number":"E9-17177","effective_on":"2009-07-28","end_page":37425,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2009/07/28/E9-17177.xml","html_url":"https://www.federalregister.gov/documents/2009/07/28/E9-17177/liquor-dealer-recordkeeping-and-registration-and-repeal-of-certain-special-occupational-taxes","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E9-17177?publication_date=2009-07-28","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2009-07-28/E9-17177/mods.xml","not_received_for_publication":null,"page_length":32,"page_views":{"count":740,"last_updated":"2026-07-26 06:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2009-07-28/pdf/E9-17177.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2009-07-28","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2009/07/28/E9-17177.txt","regulation_id_number_info":{"1513-AB63":{"issue":"200904","html_url":"https://www.federalregister.gov/regulations/1513-AB63/repeal-of-special-occupational-tax","title":"Repeal of Special (Occupational) Tax","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200904&RIN=1513-AB63&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1513-AB63"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":37394,"subtype":null,"title":"Liquor Dealer Recordkeeping and Registration, and Repeal of Certain Special (Occupational) Taxes","toc_doc":"Liquor Dealer Recordkeeping and Registration, and Repeal of Certain Special (Occupational) Taxes","toc_subject":null,"topics":["Administrative practice and procedure","Aircraft","Alcohol and alcoholic beverages","Armed forces","Beer","Caribbean Basin initiative","Cigars and cigarettes","Claims","Cosmetics","Customs duties and inspection","Drugs","Electronic funds transfers","Excise taxes","Exports","Food additives","Foreign trade zones","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","Seizures and forfeitures","Spices and flavorings","Surety bonds","Tobacco","Vessels","Vinegar","Virgin Islands","Warehouses","Wine"],"type":"Rule","volume":74}