SUPPLEMENTARY INFORMATION:

Background

As a part of its continuing efforts to reorganize chapter I of title 27 of the Code of Federal Regulations (27 CFR chapter I), the Alcohol and Tobacco Tax and Trade Bureau (TTB) is removing all of part 194, Liquor Dealers, from subchapter M, Alcohol, Tobacco, and Other Excise Taxes, and recodifying it as part 31 in subchapter A, Liquors. We are also revising the title of new part 31 to read “Alcohol Beverage Dealers.” These changes improve the organization of chapter I of title 27 and better describe the contents of newly designated part 31. The table below shows from which section of part 194 the requirements of part 31 are derived.

In addition, section 1111 of the Homeland Security Act of 2002 (Pub. L. 107-296, 116 Stat. 2135) divided the former Bureau of Alcohol, Tobacco, and Firearms (ATF), Department of the Treasury, into two separate agencies, the Bureau of Alcohol, Tobacco, Firearms and Explosives in the Department of Justice, and TTB, which remains in the Department of the Treasury. This reorganization requires us to amend each of the CFR parts under our jurisdiction to reflect our Bureau's new name and organizational structure. This document makes the appropriate administrative, nonsubstantive changes to the newly designated part 31.

( printed page 19881)

Regulatory Flexibility Act

Because no notice of proposed rulemaking is required for this final rule under 5 U.S.C. 553, the provisions of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) do not apply.

Executive Order 12866

This final rule is not a significant regulatory action as defined in Executive Order 12866. Accordingly, this final rule is not subject to the requirements of this Executive Order.

Inapplicability of Prior Notice and Comment and Delayed Effective Date Requirements

Because this final rule merely makes organizational and technical or ( printed page 19882) conforming nonsubstantive amendments to improve the layout of the regulations and to reflect the new name and organizational structure of TTB, no notice of proposed rulemaking and public comment period are required under 5 U.S.C. 553(b)(B). For the same reasons, this final rule is not subject to the delayed effective date requirement of 5 U.S.C. 553(d).

Drafting Information

The principal author of this document is Karl O. Joedicke, Regulations and Procedures Division, Alcohol and Tobacco Tax and Trade Bureau.

Amendments to the Regulations

For the reasons stated in the preamble, TTB amends chapter I of title 27 of the Code of Federal Regulations as follows:

1. The authority citation for 27 CFR part 17 continues to read as follows:

Authority: 26 U.S.C. 5010, 5131, 5134, 5143, 5146, 5206, 5273, 6011, 6065, 6091, 6109, 6151, 6402, 6511, 7011, 7213, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

2. Amend § 17.187 by removing the reference “part 194” and adding, in its place, a reference to “part 31”.

3. The authority citation for 27 CFR part 19 continues to read as follows:

Authority: 19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-5006, 5008, 5010, 5041, 5061, 5062, 5066, 5081, 5101, 5111-5113, 5142, 5143, 5146, 5171-5173, 5175, 5176, 5178-5181, 5201-5204, 5206, 5207, 5211-5215, 5221-5223, 5231, 5232, 5235, 5236, 5241-5243, 5271, 5273, 5301, 5311-5313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559, 5561, 5562, 5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676, 6806, 7011, 7510, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

4. Amend § 19.3 by removing the reference to “ 27 CFR part 194—Liquor Dealers” and adding, in appropriate part number order, a reference to “27 CFR part 31—Alcohol Beverage Dealers”.

5. Amend the sections listed above as follows:

6. The authority citation for 27 CFR part 24 continues to read as follows:

Authority: 5 U.S.C. 552(a); 26 U.S.C. 5001, 5008, 5041, 5042, 5044, 5061, 5062, 5081, 5111-5113, 5121, 5122, 5142, 5143, 5173, 5206, 5214, 5215, 5351, 5353, 5354, 5356, 5357, 5361, 5362, 5364-5373, 5381-5388, 5391, 5392, 5511, 5551, 5552, 5661, 5662, 5684, 6065, 6091, 6109, 6301, 6302, 6311, 6651, 6676, 7011, 7302, 7342, 7502, 7503, 7606, 7805, 7851; 31 U.S.C. 9301, 9303, 9304, 9306.

7. Amend § 24.4 by removing the reference to “ 27 CFR Part 194—Liquor Dealers” and adding, in appropriate part number order, a reference to “27 CFR Part 31—Alcohol Beverage Dealers”.

8. Amend § 24.52(d) by removing the reference to “part 194” and adding, in its place, a reference to “part 31”.

9. The authority citation for 27 CFR part 25 continues to read as follows:

Authority: 19 U.S.C. 81c; 26 U.S.C. 5002, 5051-5054, 5056, 5061, 5091, 5111, 5113, 5142, 5143, 5146, 5222, 5401-5403, 5411-5417, 5551, 5552, 5555, 5556, 5671, 5673, 5684, 6011, 6061, 6065, 6091, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6651, 6656, 6676, 6806, 7011, 7342, 7606, 7805; 31 U.S.C. 9301, 9303-9308.

10. Amend the sections listed above as follows:

11. The authority citation for 27 CFR part 26 continues to read as follows:

Authority: 19 U.S.C. 81c; 26 U.S.C. 5001, 5007, 5008, 5010, 5041, 5051, 5061, 5081, 5111, 5112, 5114, 5121, 5122, 5124, 5131-5134, 5141, 5146, 5207, 5232, 5271, 5276, 5301, 5314, 5555, 6001, 6301, 6302, 6804, 7101, 7102, 7651, 7652, 7805; 27 U.S.C. 203, 205; 31 U.S.C. 9301, 9303, 9304, 9306.

12. Amend the sections listed above as follows:

13. The authority citation for 27 CFR part 27 continues to read as follows:

Authority: 5 U.S.C. 552(a); 19 U.S.C. 81c, 1202; 26 U.S.C. 5001, 5007, 5008, 5010, 5041, 5051, 5054, 5061, 5111, 5112, 5114, 5121, 5122, 5124, 5201, 5205, 5207, 5232, 5273, 5301, 5313, 5555, 6302, 7805.

14. Amend the sections listed above as follows:

15. The authority citation for 27 CFR part 28 continues to read as follows:

Authority: 5 U.S.C. 552(a); 19 U.S.C. 81c, 1202; 26 U.S.C. 5001, 5007, 5008, 5041, 5051, 5054, 5061, 5111, 5112, 5114, 5121, 5122, 5124, 5201, 5205, 5207, 5232, 5273, 5301, 5313, 5555, 6302, 7805; 27 U.S.C. 203, 205; 44 U.S.C. 3504(h).

16. Amend § 28.3 by removing the reference to “ 27 CFR Part 194—Liquor Dealers” and adding, in appropriate part number order, a reference to “27 CFR Part 31—Alcohol Beverage Dealers”.

17. The authority citation for 27 CFR part 70 continues to read as follows:

Authority: 5 U.S.C. 301 and 552; 26 U.S.C. 4181, 4182, 5146, 5203, 5207, 5275, 5367, 5415, 5504, 5555, 5684(a), 5741, 5761(b), 5802, 6020, 6021, 6064, 6102, 6155, 6159, 6201, 6203, 6204, 6301, 6303, 6311, 6313, 6314, 6321, 6323, 6325, 6326, 6331-6343, 6401-6404, 6407, 6416, 6423, 6501-6503, 6511, 6513, 6514, 6532, 6601, 6602, 6611, 6621, 6622, 6651, 6653, 6656-6658, 6665, 6671, 6672, 6701, 6723, 6801, 6862, 6863, 6901, 7011, 7101, 7102, 7121, 7122, 7207, 7209, 7214, 7304, 7401, 7403, 7406, 7423, 7424, 7425, 7426, 7429, 7430, 7432, 7502, 7503, 7505, 7506, 7513, 7601-7606, 7608-7610, 7622, 7623, 7653, 7805.

18. Amend the sections listed above as follows:

19. The authority citation for 27 CFR part 194 continues to read as follows:

Authority: 26 U.S.C. 5001, 5002, 5111-5114, 5116, 5117, 5121-5124, 5142, 5143, 5145, 5146, 5206, 5207, 5301, 5352, 5555, 5613, 5681, 5691, 6001, 6011, 6061, 6065, 6071, 6091, 6109, 6151, 6311, 6314, 6402, 6511, 6601, 6621, 6651, 6657, 7011, 7805.

20. Transfer 27 CFR part 194 from chapter I, subchapter M, to chapter I, subchapter A, and redesignate as 27 CFR part 31.

21. The authority citation for the newly redesignated 27 CFR part 31 reads as follows:

Authority: 26 U.S.C. 5001, 5002, 5111-5114, 5116, 5117, 5121-5124, 5142, 5143, 5145, 5146, 5206, 5207, 5301, 5352, 5555, 5613, 5681, 5691, 6001, 6011, 6061, 6065, 6071, 6091, 6109, 6151, 6311, 6314, 6402, 6511, 6601, 6621, 6651, 6657, 7011, 7805.

22. Revise the title of the newly designated part 31 to read as set forth above.

23. Amend § 31.1 by removing the words “ATF officers” and adding, in their place, the words “TTB officers'.

24. Amend § 31.11 as follows:

a. Add, in appropriate alphabetical order, a definition of “Administrator”.

b. Remove the definition of “ATF officer” and add, in its place, a definition of “Appropriate TTB officer”.

c. Remove the definition of “Director”.

d. In the definition of “Liquor bottle”, remove the word “Director” and add, in its place, the word “Administrator”.

e. Remove the definition of “Regional director (compliance)”.

The additions read as follows:

Administrator. The Administrator, Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury, Washington, DC.

Appropriate TTB officer. An officer or employee of the Alcohol and Tobacco Tax and Trade Bureau (TTB) authorized to perform any functions relating to the administration or enforcement of this part.

25. Amend § 31.41 as follows:

a. In paragraph (a) remove word “Director” and add, in its place, the words “appropriate TTB officer”.

b. Revise paragraph (b) to read as follows:

26. Amend the sections listed above as follows:

27. Amend § 31.182 as follows:

a. In paragraph (a), remove the words “regional director (compliance)”, and add, in their place, the words “appropriate TTB officer”.

b. In the second sentence of paragraph (b), remove the words “regional director (compliance) of the region in which the plant is located” and add, in their place, the words “appropriate TTB officer”.

c. In the fourth sentence of paragraph (b), remove the words “regional director (compliance)” and add, in their place, the words “appropriate TTB officer”.

28. Amend § 31.183 as follows:

a. In the first sentence of paragraph (a), remove the words “regional director (compliance)” and add, in their place, the words “appropriate TTB officer”.

b. In the second sentence of paragraph (b), remove the words “regional director (compliance) of the region in which the bonded wine cellar is located” and add, in their place, the words “appropriate TTB officer”.

c. In the fourth sentence of paragraph (b), remove the words “regional director (compliance)” and add, in their place, the words “appropriate TTB officer”.

29. Amend § 31.183a as follows:

a. In the first sentence of paragraph (a), remove the reference to “§ 194.103(b)” and add, in its place, “§ 31.103(b)”.

b. In the first sentence of paragraph (a), remove the words “regional director (compliance)” and add, in their place, the words “appropriate TTB officer”.

c. In the second sentence of paragraph (b), remove the words “regional director (compliance) of the region in which the taxpaid wine bottling house is located” and add, in their place, the words “appropriate TTB officer”.

d. In the fourth sentence of paragraph (b), remove the words “(regional director (compliance)” and add, in their place, the words “appropriate TTB officer”.

30. Amend § 31.184 as follows:

a. In the first sentence of paragraph (a), remove the words “regional director (compliance)” and add, in their place, the words “appropriate TTB officer”.

b. In the second sentence of paragraph (b), remove the words “regional director (compliance) of the region in which the brewery is located” and add, in their place, the words “appropriate TTB officer”.

c. In the fourth sentence of paragraph (b), remove the words “regional director (compliance)” and add, in their place, the words “appropriate TTB officer.”

31. Amend the sections listed above as follows:

32. Amend § 31.201 as follows:

a. In the second sentence, remove the words “regional director (compliance) serving the region in which the special tax was paid or assessed” and add, in their place, the words “appropriate TTB officer”.

b. In the third sentence, remove the words “Bureau of Alcohol, Tobacco and Firearms” and add, in their place, the words “Alcohol and Tobacco Tax and Trade Bureau”.

c. In the fourth sentence, remove the words “Bureau of Alcohol, Tobacco and Firearms” and add, in their place, the words “Alcohol and Tobacco Tax and Trade Bureau”.

33. Amend the sections listed above as follows:

34. Amend § 31.229 as follows:

a. In the first sentence of paragraph (a), remove the word “Director” and add, in its place, the words “appropriate TTB officer”.

b. In the second sentence of paragraph (a), remove the words “, in triplicate, to the regional director (compliance)” and add, in their place, the words “to the appropriate TTB officer”.

c. In the fourth sentence of paragraph (a), remove the words “regional director (compliance)” and add, in their place, the words “appropriate TTB officer”.

d. Remove the fifth sentence of paragraph (a).

e. In the sixth sentence of paragraph (a), remove the word “Director” and add, in its place, the words “appropriate TTB officer.”

35. Amend the sections listed above as follows: