[Federal Register: March
22, 1999 (Volume 64, Number 54)]
[Rules and Regulations]
[Page 13682-13686]
From the Federal Register
Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr22mr99-12]
[[Page 13682]]
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DEPARTMENT OF THE TREASURY
Bureau of Alcohol, Tobacco and Firearms
27 CFR Part 24
[T.D. ATF-409]
RIN 1512-AB87
Delegation of Authority
AGENCY: Bureau of Alcohol, Tobacco and Firearms (ATF), Treasury.
ACTION: Treasury decision, final rule.
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SUMMARY: Authority delegation.
This final rule places most ATF
authorities contained
in part 24, title 27 Code of Federal Regulations
(CFR), with the ``appropriate
ATF officer'' and requires that persons
file documents required
by part 24, title 27 Code of Federal
Regulations (CFR), with
the ``appropriate ATF officer'' or in
accordance with the
instructions on the ATF form. Also, this final rule
removes the definitions
of, and references to, specific officers
subordinate to the Director.
Concurrently with this Treasury Decision,
ATF Order 1130.5 is
being published. Through this order, the Director
has delegated most of
the authorities in 27 CFR part 24 to the
appropriate ATF officers
and specified the ATF officers with whom
applications, notices
and other reports, which are not ATF forms, are
filed.
EFFECTIVE DATE: March 22, 1999.
FOR FURTHER INFORMATION
CONTACT: Robert Ruhf, Revenue Operations
Branch, Bureau of Alcohol,
Tobacco and Firearms, 650 Massachusetts
Avenue NW., Washington,
DC 20226 (202-927-8220).
SUPPLEMENTARY INFORMATION:
Background
Pursuant to Treasury
Order 120-01 (formerly 221), dated June 6,
1972, the Secretary
of the Treasury delegated to the Director of the
Bureau of Alcohol, Tobacco
and Firearms (ATF), the authority to
enforce, among other
laws, the provisions of chapter 51 of the Internal
Revenue Code of 1986
(IRC). The Director has subsequently redelegated
certain of these authorities
to appropriate subordinate officers by way
of various means, including
by regulation, ATF delegation orders,
regional directives,
or similar delegation documents. As a result, to
ascertain what particular
officer is authorized to perform a particular
function under chapter
51, each of these various delegation instruments
must be consulted. Similarly,
each time a delegation of authority is
revoked or redelegated,
each of the delegation documents must be
reviewed and amended
as necessary.
ATF has determined
that this multiplicity of delegation instruments
complicates and hinders
the task of determining which ATF officer is
authorized to perform
a particular function. ATF also believes these
multiple delegation
instruments exacerbate the administrative burden
associated with maintaining
up-to-date delegations, resulting in an
undue delay in reflecting
current authorities.
Accordingly, this
final rule rescinds all authorities of the
Director in part 24
that were previously delegated and places those
authorities with the
``appropriate ATF officer.'' Most of the
authorities of the Director
that were not previously delegated are also
placed with the ``appropriate
ATF officer.'' Along with this final
rule, ATF is publishing
ATF Order 1130.5, Delegation Order--Delegation
of the Director's Authorities
in part 24, Wine, which delegates certain
of these authorities
to the appropriate organizational level. The
effect of these changes
is to consolidate all delegations of authority
in part 24 into one
delegation instrument. This action both simplifies
the process for determining
what ATF officer is authorized to perform a
particular function
and facilitates the updating of delegations in the
future. As a result,
delegations of authority will be reflected in a
more timely and user-friendly
manner.
In addition, this
final rule also eliminates all references in the
regulations that identify
the ATF officer with whom an ATF form is
filed. This is
because ATF forms will indicate the officer with whom
they must be filed.
Similarly, this final rule also amends part 24 to
provide that the submission
of documents other than ATF forms (such as
letterhead applications,
notices and reports) must be filed with the
``appropriate ATF officer''
identified in ATF Order 1130.5. These
changes will facilitate
the identification of the officer with whom
forms and other required
submissions are filed.
This final rule
also makes various technical amendments to Subpart
C--Administrative and
Miscellaneous Provisions of 27 CFR part 24.
Specifically, a new
Sec. 24.19 is added to recognize the authority of
the Director to delegate
regulatory authorities in part 24 and to
identify ATF Order 1130.5
as the instrument reflecting such
delegations. Also, Sec.
24.20 is amended to provide that the
instructions for an
ATF form identify the ATF officer with whom it must
be filed.
ATF intends to make
similar changes in delegations to all other
parts of Title 27 of
the Code of Federal Regulations through separate
rulemakings. By amending
the regulations part by part, rather than in
one large rulemaking
document and ATF Order, ATF minimizes the time
expended in notifying
interested parties of current delegations of
authority.
Paperwork Reduction Act
The provisions of
the Paperwork Reduction Act of 1995, Pub. L. 104-
13, 44 U.S.C. Chapter
35, and its implementing regulations, 5 CFR part
1320, do not apply to
this final rule because there are no new or
revised recordkeeping
or reporting requirements.
Regulatory Flexibility Act
Because no notice
of proposed rulemaking is required for this rule,
the provisions of the
Regulatory Flexibility Act (5 U.S.C. 601 et seq.)
do not apply. A copy
of this final rule was submitted to the Chief
Counsel for Advocacy
of the Small Business Administration in accordance
with 26 U.S.C. 7805(f).
No comments were received.
Executive Order 12866
It has been determined
that this rule is not a significant
regulatory action because
it will not: (1) Have an annual effect on the
economy of $100 million
or more or adversely affect in a material way
the economy, a sector
of the economy, productivity, competition, jobs,
the environment, public
health or safety, or State, local or tribal
governments or communities;
(2) Create a serious inconsistency or
otherwise interfere
with an action taken or planned by another agency;
(3) Materially alter
the budgetary impact of entitlements, grants, user
fees, or loan programs
or the rights and obligations of recipients
thereof; or (4) Raise
novel legal or policy issues arising out of legal
mandates, the President's
priorities, or the principles set forth in
Executive Order 12866.
Administrative Procedure Act
Because this final
rule merely makes technical amendments and
conforming changes to
improve the clarity of the regulations, it is
unnecessary to issue
this final rule with notice and public procedure
under 5 U.S.C. 553(b).
Similarly it is unnecessary to subject this
final rule to the effective
date limitation of 5 U.S.C. 553(d).
Drafting Information
The principal author
of this document is Robert Ruhf, Regulations
Division,
[[Page 13683]]
Bureau of Alcohol, Tobacco and Firearms.
List of Subjects in 27 CFR Part 24
Administrative practice
and procedure, Authority delegations,
Claims, Electronic fund
transfers, Excise taxes, Exports, Food
additives, Fruit juices,
Labeling, Liquors, Packaging and containers,
Reporting and recordkeeping
requirements, Research, Scientific
equipment, Spices and
flavorings, Surety bonds, Taxpaid wine bottling
house, Transportation,
Vinegar, Warehouses, Wine.
Authority and Issuance
Title 27, Code of Federal Regulations is amended as follows:
PART 24--WINE
Paragraph 1. The
authority citation for 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.
Sec. 24.3 [Removed]
Par. 2. Section
24.3 is removed.
Par. 3. Section
24.10 is amended by removing the definitions of
``Area supervisor'',
``ATF Officer'', ``Region'', and ``Regional
director (compliance)''
and by adding a new definition of ``Appropriate
ATF officer'' to read
as follows:
Sec. 24.10 Meaning of terms.
* * * * *
Appropriate ATF
Officer. An officer or employee of the Bureau of
Alcohol, Tobacco and
Firearms (ATF) authorized to perform any functions
relating to the administration
or enforcement of this part by ATF Order
1130.5, Delegation Order--Delegation
of the Director's Authorities in
27 CFR Part 24--Wine.
* * * * *
Par. 4. In Subpart
C--Administrative and Miscellaneous Provisions,
the undesignated center
heading of ``Authorities of the Director'' is
amended by removing
the words ``of the Director''.
Par. 5. A new Sec.
24.19 is added in Subpart C after the
undesignated center
heading of ``Authorities'', to read as follows:
Sec. 24.19 Delegations of the Director.
Most of the regulatory
authorities of the Director contained in
this Part 24 are delegated
to appropriate ATF officers. These ATF
officers are specified
in ATF Order 1130.5, Delegation Order--
Delegation of the Director's
Authorities in 27 CFR Part 24--Wine. ATF
delegation orders, such
as ATF Order 1130.5, are available to any
interested person by
mailing a request to the ATF Distribution Center,
P.O. Box 5950, Springfield,
Virginia 22150-5190, or by accessing the
ATF web site
(http://www.atf.treas.gov/).
Sec. Sec. 24.20, 24.21,
24.22, 24.87, 24.127, 24.245, 24.246, 24.247,
24.248, 24.249, and
24.250 [Amended]
Par. 6. In part
24 remove the words ``Director'' each place it
appears and add, in
substitution, the words ``appropriate ATF officer''
in the following places:
(a) Section 24.20(a);
(b) Section 24.21(a)
introductory text, and (c);
(c) Section 24.22(a)
introductory text, and (b);
(d) Section 24.87;
(e) Section 24.127;
(f) Section 24.245;
(g) Section 24.246(a)(1);
(h) Section 24.247;
(i) Section 24.248;
(j) Section 24.249(a);
and (k) Section 24.250(b)(9).
Par. 7. Section
24.20 is amended by adding a sentence at the end of
paragraph (a) and revising
paragraph (b) to read as follows:
Sec. 24.20 Forms prescribed.
(a) * * * The form
will be filed in accordance with the
instructions for the
form.
(b) Forms may be
requested from the ATF Distribution Center, P.O.
Box 5950, Springfield,
Virginia 22150-5190, or by accessing the ATF web
site (http://www.atf.treas.gov/).
* * * * *
Sec. Sec. 24.21, 24.26,
24.27, 24.28, 24.29, 24.30, 24.31, 24.32,
24.52, 24.60, 24.62,
24.65, 24.66, 24.69, 24.70, 24.77, 24.91, 24.96,
24.105, 24.107, 24.108,
24.110, 24.111, 24.115, 24.116, 24.120, 24.123,
24.124, 24.125, 24.135,
24.137, 24.140, 24.141, 24.150, 25.154, 25.155,
24.157, 24.159, 24.165,
24.166, 24.167, 24.169, 24.170, 24.183, 24.191,
24.231, 24.236, 24.242,
24.249, 24.260, 24.265, 24.272, 24.273, 24.276,
24.278, 24.279, 24.296,
24.300 and 24.313 [Amended]
Par. 8. Part 24
is further amended by removing the words ``regional
director (compliance)''
each place it appears and adding, in
substitution, the words
``appropriate ATF officer'' in the following
places:
(a) Section 24.21(b);
(b) Section 24.26;
(c) Section 24.27;
(d) Section 24.28;
(e) Section 24.29;
(f) Section 24.30;
(g) Section 24.31;
(h) Section 24.32;
(i) Section 24.52(a);
(j) Section 24.60;
(k) Section 24.62;
(l) Section 24.65(a)
introductory text, (b) introductory text, and
(c) introductory text;
(m) Section 24.66(a);
(n) Section 24.69(b);
(o) Section 24.70;
(p) Section 24.77(c),
(d) and (e);
(q) Section 24.91(c);
(r) Section 24.96(a);
(s) Section 24.105;
(t) Section 24.107;
(u) Section 24.108;
(v) Section 24.110(c)(1);
(w) Section 24.111;
(x) Section 24.115;
(y) Section 24.116;
(z) Section 24.120;
(aa) Section 24.123;
(bb) Section 24.124;
(cc) Section 24.125(c);
(dd) Section 24.135(b)(4),
(c), (d) and (e);
(ee) Section 24.137(a),
(b)(3) and (c);
(ff) Section 24.140(a)
and (b)(3);
(gg) Section 24.141;
(hh) Section 24.150;
(ii) Section 24.154;
(jj) Section 24.155
(a), introductory text and (b);
(kk) Section 24.157;
(ll) Section 24.159;
(mm) Section 24.165;
(nn) Section 24.166;
(oo) Section 24.167(a);
(pp) Section 24.169;
(qq) Section 24.170(a)
and (b);
(rr) Section 24.183;
(ss) Section 24.191;
(tt) Section 24.231;
(uu) Section 24.236;
(vv) Section 24.242
(a), introductory text, (b), (c)(1),
introductory text, and
(c)(2);
(ww) Section 24.249(c);
(xx) Section 24.260;
(yy) Section 24.265;
(zz) Section 24.272(b)(3)
and (e);
(aaa) Section 24.273(b);
(bbb) Section 24.276;
(ccc) Section 24.278(h);
(ddd) Section 24.279(a);
(eee) Section 24.296(a)
and (b);
(fff) Section 24.300(d);
and
(ggg) Section 24.313,
introductory text.
Par. 9. In Subpart
C-Administrative and Miscellaneous Provisions,
the undesignated center
headings of ``Authorities of the Regional
Director (Compliance)''
and ``Authorities of ATF Officers'' are
removed.
[[Page 13684]]
Sec. 24.22 [Amended]
Par. 10. Paragraph
(b) of Sec. 24.22 is amended by removing the
words ``the regional
director (compliance) for transmittal to''.
Par. 11. Paragraph
(c) of Sec. 24.22 is amended by removing the
phrase ``the regional
director (compliance), or the Director'' and
adding, in substitution,
the phrase ``appropriate ATF officer''.
Secs. 24.36, 24.230 and 24.235 [Amended]
Par. 12. Section
24.36, Sec. 24.230, and paragraph (b) of
Sec. 24.235 are amended
by removing the words ``area supervisor'' and
adding, in substitution,
the words ``appropriate ATF officer''.
Par. 13. Section
24.25 is revised to read as follows:
Sec. 24.25 Emergency variations from requirements.
(a) General. The
appropriate ATF officer may approve construction,
equipment, and methods
of operation other than as specified in this
part, when in the judgment
of such officer an emergency exists, the
proposed variations
from the specified requirements are necessary, and
the proposed variations:
(1) Will afford
the security and protection to the revenue intended
by the prescribed specifications;
(2) Will not hinder
the effective administration of this part; and
(3) Will not be
contrary to any provisions of law.
(b) Application.
The proprietor must submit a written application
to the appropriate ATF
officer within 24 hours of any temporary
approval granted under
paragraph (c) of this section, which describes
the proposed variation,
and sets forth the reasons therefor.
(c) Temporary Approval.
The proprietor who desires to employ an
emergency variation
from requirements must contact the appropriate ATF
officer and request
temporary approval until the written application,
required by paragraph
(b) of this section, is acted upon. The
appropriate ATF officer
will be a subordinate of the ATF officer
designated in paragraph
(a) of this section. Where the emergency
threatens life or property,
the proprietor may take immediate action to
correct the situation
without prior notification; however, the
proprietor must promptly
contact the appropriate ATF officer and file
with that officer a
report concerning the emergency and the action
taken to correct the
situation.
(d) Conditions.
The proprietor must, during the period of variation
from requirements granted
under this section, comply with the terms of
the approved application.
A failure to comply in good faith with any
procedures, conditions,
and limitations will automatically terminate
the authority for a
variation. Upon termination of the variation, the
proprietor must fully
comply with requirements of regulations for which
the variation was authorized.
Authority for any variation may be
withdrawn whenever in
the judgment of the appropriate ATF officer the
revenue is jeopardized
or the effective administration of this part is
hindered by the continuation
of the variation.
Secs. 24.30, 24.35,
24.37, 24.40, 24.54, 24.77, 24.91, 24.117, 24.259,
24.291, 24.293, 24.300
and 24.304 [Amended]
Par. 14. Part 24
is further amended by adding the word
``appropriate'' before
the words ``ATF officer'' each place it appears
in the following places:
(a) Section 24.30;
(b) Section 24.35;
(c) Section 24.37;
(d) Section 24.40;
(e) Section 24.54(c);
(f) Section 24.77(d);
(g) Section 24.91,
introductory text;
(h) Section 24.117;
(i) Section 24.259(c);
(j) Section 24.291(c);
(k) Section 24.293(b);
(l) Section 24.300(b)
and (e)(3); and
(m) Section 24.304(a).
Sec. 24.31 [Amended]
Par. 15. Section
24.31 is amended by removing the phrase ``a
designated'', and in
substitution, adding the phrase ``an
appropriate''.
Par. 16. Section
24.41 is revised to read as follows:
Sec. 24.41 Office facilities.
The appropriate
ATF officer may require the proprietor to furnish
temporarily a suitable
work area, desk and equipment necessary for the
use of appropriate ATF
officers in performing Government duties whether
or not such office space
is located at the specific premises where
regulated operations
occur or at corporate business offices where no
regulated activity occurs.
Such office facilities will be subject to
approval by the appropriate
ATF officer.
Sec. 24.52 [Amended]
Par. 16. The second
sentence of paragraph (b) of Sec. 24.52 is
amended by removing
the words ``regional director (compliance) of the
region in which the
bonded wine premises or taxpaid wine bottling house
is located'' and adding,
in substitution, the phrase ``appropriate ATF
officer''.
Par. 17. The first,
fifth and sixth sentences of paragraph (b) of
Sec. 24.77 are revised
to read as follows:
Sec. 24.77 Experimental wine.
* * * * *
(b) Qualification.
An institution that wants to conduct
experimental wine operations
must apply in letter form to the
appropriate ATF officer.
* * * The applicant must, when required by the
appropriate ATF officer,
furnish as part of the application, additional
information that may
be necessary to determine whether the application
should be approved.
Operations may not begin until authorized by the
appropriate ATF officer.
* * * * *
Par. 19. The second
and last sentences of Sec. 24.80 are revised to
read as follows:
Sec. 24.80 General.
* * * The formula
must be prepared and filed on ATF F 5120.29,
Formula and Process
for Wine, in accordance with the instructions on
the form.* * * Except
for research, development, and testing, no
special natural wine,
agricultural wine, or, if required to be covered
by an approved formula,
wine other than standard wine may be produced
prior to approval by
the appropriate ATF officer of a formula covering
each ingredient and
process (if the process requires approval) used in
the production of the
product.
* * * * *
Par. 20. The third
and sixth sentences of Sec. 24.81 are revised as
follows:
Sec. 24.81 Filing of formulas.
* * * After a change
in formula is approved, the original formula
must be surrendered
to the appropriate ATF officer. * * * The
appropriate ATF officer
may at any time require the proprietor to file
a statement of process
in addition to that required by the ATF F
5120.29 or any other
data to determine whether the formula should be
approved or the approval
continued.
* * * * *
Sec. 24.82 [Amended]
Par. 21. The fourth
sentence of Sec. 24.82 is amended by removing
the words ``Director
or the regional director (compliance)'' and
adding, in substitution,
the words ``appropriate ATF officer''.
Sec. 24.100 [Amended]
Par. 22. Section
24.100 and the introductory text of paragraph (g)
of Sec. 24.300 are amended
to remove the phrase ``to the regional
director (compliance)''.
Sec. 24.101 [Amended]
Par. 23. The first
and second sentences of paragraph (a) of
Sec. 24.101
[[Page 13685]]
are amended to remove
the phrase ``with the regional director
(compliance)'' and in
the first sentence only add, in substitution, the
phrase ``as provided
in Sec. 24.105''.
Par. 24. Section
24.103 is revised to read as follows:
Sec. 24.103 Other operations.
Upon the specific
approval of the appropriate ATF officer, other
operations not provided
for in this part may be conducted on wine
premises. Authority
to conduct other operations may be obtained by
submitting an application
to the appropriate ATF officer. The
application must specifically
describe the operation to be conducted
and the wine premises
and equipment to be used. An appropriate ATF
officer may make any
inquiry necessary to determine whether the conduct
of other operations
on wine premises would jeopardize the revenue,
conflict with wine operations,
or be contrary to law. Other operations
authorized under this
section will be conducted in accordance with the
conditions, limitations,
procedures, and terms stated in the approved
application. Authority
to conduct other operations may be withdrawn
whenever the appropriate
ATF officer determines the conduct of the
other operations on
wine premises jeopardizes the revenue, conflicts
with wine operations,
or is contrary to law.
Sec. Sec. 24.106, 24.114, 24.135, and 24.137 [Amended]
Par. 25. The fourth
sentence of Sec. 24.106, the second and third
sentences of Sec. 24.114,
the introductory text of paragraph (b) of
Sec. 24.135 and paragraph
(b) of Sec. 24.137 are amended to remove the
phrase ``with the regional
director (compliance)''.
Sec. 24.109 [Amended]
Par. 26. The second
sentence of paragraph (k) of Sec. 24.109 is
amended by removing
the words ``regional director (compliance) of any
ATF region'' and adding,
in substitution, the phrase ``appropriate ATF
officer'' and the fourth
and fifth sentences are amended by removing
the words ``regional
director (compliance)'' and by adding, in
substitution, the phrase
``appropriate ATF officer''.
Par. 27. Paragraph
(d) of Sec. 24.110 is revised to read as
follows:
Sec. 24.110 Organizational Documents.
* * * * *
(d) Availability
of additional corporate documents. The originals
of documents required
to be submitted under this section and additional
documents that may be
required by the appropriate ATF officer (such as
articles of incorporation,
bylaws, and any certificate issued by a
State authorizing operations)
must be made available to any appropriate
ATF officer upon request.
* * * * *
Sec. 24.116 [Amended]
Par. 28. The last
sentence of Sec. 24.116 is amended to remove the
words ``regional director''
and adding, in substitution, the phrase
``appropriate ATF officer''.
Sec. 24.131 [Amended]
Par. 29. Section
24.131 is amended to remove the words ``regional
director (compliance)
through the area supervisor'' from the first
sentence and the words
``regional director (compliance)'' from the
third sentence and adding
in both sentences, in substitution, the
phrase ``appropriate
ATF officer''.
Par. 30. The first
and second sentences of Sec. 24.145 are revised
to read as follows:
Sec. 24.145 General requirements.
Each person required
to file a bond or consent of surety under this
part must prepare, execute
and submit the bond or consent of surety on
the prescribed form
in accordance with this part and the instructions
printed on the form.
A person may not commence or continue any business
or operation relating
to wine until all bonds and consents of surety
required under this
part with respect to the business or operation have
been approved by the
appropriate ATF officer.* * *
Sec. 24.201 [Amended]
Par. 31. The first
sentence of Sec. 24.201 is amended by removing
the phrase ``from the
Director'' and adding, in substitution, the word
``an''.
Sec. 24.211 [Amended]
Par. 32. The second
sentence of Sec. 24.211 is amended by removing
the words ``with the
Director''.
Par. 33. Paragraph
(b) of Sec. 24.249 is revised to read as
follows:
Sec. 24.249 Experimentation with new treating material or process.
* * * * *
(b) Application.
The proprietor who wants to conduct
experimentation must
file an application with the appropriate ATF
officer setting forth
in detail the experimentation to be conducted and
the facilities and equipment
to be used. The proposed experimentation
must not be conducted
until the appropriate ATF officer has determined
that the conduct of
such experimentation must not jeopardize the
revenue, conflict with
wine operations, or be contrary to law, and has
approved the application.
* * * * *
Sec. 24.250 [Amended]
Par. 34. Paragraph
(a) of Sec. 24.250 is amended by removing the
following phrase ``regional
director (compliance) of the region in
which the bonded wine
premises is located'' and adding, in
substitution, the phrase
``appropriate ATF officer''.
Sec. 24.250 [Amended]
Par. 35. Paragraph
(c) of Sec. 24.250 is revised by removing the
word ``Director'' in
the first sentence and, in substitution, adding
the phrase ``appropriate
ATF officer'', and removing the last two
sentences.
Par. 36. Paragraph
(d) of Sec. 24.250 is revised to read as
follows:
Sec. 24.250 Application for use of new treating material or process.
* * * * *
(d) Processing of
application. After evaluation of the data
submitted with the application,
the appropriate ATF officer will make a
decision regarding the
acceptability of the proposed treatment in good
commercial practice.
The appropriate ATF officer will notify the
proprietor of the approval
or disapproval of the application.
* * * * *
Sec. 24.267 [Amended]
Par. 37. Section
24.267 is amended by removing the words ``regional
director (compliance)
or nearest designated'' and adding, in
substitution, the word
``appropriate''.
Par. 38. The text
of 24.268 is revised to read as follows:
Sec. 24.268 Losses by fire or other casualty.
The proprietor must
immediately report any loss by theft, fire or
other casualty, or any
other extraordinary or unusual loss to the
appropriate ATF officer.
If required by the appropriate ATF officer,
the proprietor must
file a claim under the provisions of Sec. 24.65.
The volume of wine loss
must be reported on ATF F 5120.17 for the
reporting period during
which the loss occurred.
* * * * *
Sec. 24.272 [Amended]
Par. 39. Paragraph
(b)(1) of Sec. 24.272 is amended by removing the
words ``regional director
(compliance) of each ATF region in which
taxes are paid'' and
adding, in substitution, the words ``appropriate
ATF officer''.
Par. 40. Paragraph
(a) of Sec. 24.294 is revised to read as
follows:
[[Page 13686]]
Sec. 24.294 Destruction of Wine.
(a) General. Wine
on bonded wine premises may be destroyed on or
off wine premises by
the proprietor without payment of tax. A
proprietor who wants
to destroy wine on or off wine premises must file
with the appropriate
ATF officer an application stating the kind,
alcohol content, and
approximate volume of wine to be destroyed, where
the wine is to be destroyed,
and the reason for destruction. Wine to be
destroyed must be inspected,
and the destruction supervised, by an
appropriate ATF officer
unless the appropriate ATF officer authorizes
the proprietor to destroy
the wine without inspection and supervision.
The wine must not be
destroyed until the proprietor has received
authority from the appropriate
ATF officer.
Par. 41. The third
sentence of paragraph (a) introductory text, of
Sec. 24.300 is amended
by removing the phrase ``submitted to the
regional director (compliance)''.
Par. 42. Sec. 24.300,
paragraph (c) and the third and fifth
sentences of paragraph
(g)(2) are revised to read as follows:
Sec. 24.300 General.
* * * * *
(c) Prescribed forms.
All reports required by this part must be
submitted on forms prescribed
by Sec. 24.20. Entries will be made as
indicated by the headings
of the columns and lines, and as required by
the instructions for
the form. Report forms are furnished free of cost.
* * * * *
(g) ATF F 5120.17,
Report of bonded wine premises operations. * * *
(2) * * * A proprietor
who is commencing operations during a
calendar year and expects
to meet these criteria may use a letter
notice to the appropriate
ATF officer, and file an annual ATF F 5120.17
for the remaining portion
of the calendar year. * * * If there is a
jeopardy to the revenue,
the appropriate ATF officer may at any time
require any proprietor
otherwise eligible for annual filing of a report
of bonded wine premises
operations to file such report monthly.
* * * * *
Signed: December
9, 1998.
John W. Magaw,
Director.
Approved: February
9, 1999.
John P. Simpson,
Deputy Assistant Secretary
(Regulatory, Tariff and Trade Enforcement).
[FR Doc. 99-6736
Filed 3-19-99; 8:45 am]
BILLING CODE 4810-31-P