[Federal Register: February 2, 2006 (Volume 71, Number 22)]
[Proposed Rules]
[Page 5629-5631]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr02fe06-14]
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
27 CFR Parts 19, 24, 25, 26 and 70
[Notice No. 56]
RIN 1513-AB17
Quarterly Excise Tax Filing for Small Alcohol Excise Taxpayers
(2005R-441P)
AGENCY: Alcohol and Tobacco Tax and Trade Bureau, Treasury.
ACTION: Notice of proposed rulemaking; cross-reference to temporary
rule.
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SUMMARY: Elsewhere in this issue of the Federal Register, the Alcohol
and Tobacco Tax and Trade Bureau is issuing a temporary rule
implementing the quarterly excise tax payment procedure contained in
section 5061 of the Internal Revenue Code of 1986 as amended by section
11127 of the Safe, Accountable, Flexible, Efficient Transportation
Equity Act: A Legacy for Users. In this notice of proposed rulemaking,
we are soliciting comments from all interested parties on the
regulatory amendments to implement this new payment period. The text of
the regulations in the temporary rule published in the Rules and
Regulations section of this issue of the Federal Register serves as the
text of the proposed regulations.
DATES: Comments must be received on or before April 3, 2006.
ADDRESSES: You may send comments to any of the following addresses:
Director, Regulations and Procedures Division, Alcohol and
Tobacco Tax and Trade Bureau, Attn: Notice No. 56, P.O. Box 14412,
Washington, DC 20044-4412.
202-927-8525 (facsimile).
nprm@ttb.gov (e-mail).
http://www.ttb.gov/alcohol/rules/index.htm. An online
comment form is posted with this notice on our Web site.
http://www.regulations.gov. Federal e-rulemaking portal;
follow instructions for submitting comments.
You may view copies of any comments we receive about this notice by
appointment at the TTB Information Resource Center, 1310 G Street, NW.,
Washington, DC 20220. To make an appointment, call 202-927-2400. You
may also access copies of this notice and any comments online at http://www.ttb.gov/alcohol/rules/index.htm
.
See the Public Participation section of this document for specific
instructions and requirements for submitting comments, and for
information on how to request a public hearing.
FOR FURTHER INFORMATION CONTACT: For questions concerning quarterly
filing procedures, contact James S. McCoy, National Revenue Center,
Alcohol and Tobacco Tax and Trade Bureau (513-684-2120); for other
questions concerning this document, contact Marjorie Ruhf, Regulations
and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau (202-
927-8202 or marjorie.ruhf@ttb.gov).
SUPPLEMENTARY INFORMATION:
Background
In the Rules and Regulations section of this issue of the Federal
Register, we are publishing a temporary rule setting forth regulatory
amendments to implement section 11127 of the Safe, Accountable,
Flexible, Efficient Transportation Equity Act: A Legacy for Users,
Public Law 109-59, 119 Stat. 1144 (``the Act''), signed by President
Bush on August 10, 2005. Section 11127 of the Act amended section
5061(d) of the Internal Revenue Code of 1986 (IRC), 26 U.S.C. 5061, to
allow certain alcohol excise taxpayers to pay taxes quarterly rather
than semimonthly. The Alcohol and Tobacco Tax and Trade Bureau (TTB) is
responsible for the administration of the IRC provisions relating to
alcohol excise taxes on products removed from domestic production
facilities and brought to the United States from Puerto Rico.
The amendment made by section 11127 of the Act applies to ``any
taxpayer who reasonably expects to be liable for not more than $50,000
in taxes * * * for the calendar year and who was liable for not more
than $50,000 in such taxes in the preceding calendar year.'' In such a
case the taxpayer must pay the tax no later than the 14th day after the
last day of the calendar quarter during which the action giving rise to
the tax (that is, withdrawal, removal, entry, and bringing in from
Puerto Rico) occurs. The amended statute also provides that the
quarterly tax payment procedure does not apply to a taxpayer for any
remaining portion of the calendar year following the date on which the
aggregate amount of tax due from the taxpayer exceeds $50,000. If at
any point during the year the taxpayer's liability exceeds $50,000, any
tax that has not been paid on that date becomes due on the 14th day
after the last day of the semimonthly period in which that date falls.
Thus, in effect, a taxpayer whose tax payments exceed the $50,000 limit
during the calendar year is required to revert to the semimonthly
payment procedure for the remainder of the year.
[[Page 5630]]
The temporary regulations published elsewhere in this issue of the
Federal Register involve amendments to parts 19, 24, 25, 26, and 70 of
the TTB regulations (27 CFR parts 19, 24, 25, 26, and 70). The text of
the temporary regulations serves as the text of these proposed
regulations. The preamble to the temporary regulations explains the
proposed regulations.
Public Participation
Comments Sought
We invite comments from everyone interested. All comments must
reference Notice No. 56 and must include your name and mailing address.
They must be legible and written in language acceptable for public
disclosure. Although we do not acknowledge receipt, we will consider
your comments if we receive them on or before the closing date. We
regard all comments as originals.
Confidentiality
All comments are part of the public record and subject to
disclosure. Do not enclose any material in your comments that you
consider confidential or inappropriate for public disclosure.
Submitting Comments
You may submit comments in any of five ways:
Mail: You may send written comments to TTB at the address
listed in the ADDRESSES section of this document.
Facsimile: You may submit comments by facsimile
transmission to 202-927-8525. Faxed comments must:
(1) Be on 8.5- by 11-inch paper;
(2) Contain a legible, written signature; and
(3) Be no more than five pages long. This limitation ensures
electronic access to our equipment. We will not accept faxed comments
that exceed five pages.
E-mail: You may e-mail comments to nprm@ttb.gov. Comments
transmitted by electronic mail must:
(1) Contain your e-mail address;
(2) Reference Notice No. 56 on the subject line; and
(3) Be legible when printed on 8.5- by 11-inch paper.
Online form: We provide a comment form with the online
copy of this document on our Web site at http://www.ttb.gov/alcohol/rules/index.htm.
Select the ``Send comments via e-mail'' link under
Notice No. 56.
Federal e-Rulemaking Portal: To submit comments to us via
the Federal e-rulemaking portal, visit http://www.regulations.gov and
follow the instructions for submitting comments.
You may also write to the Administrator before the comment closing
date to ask for a public hearing. The Administrator reserves the right
to determine, in light of all circumstances, whether to hold a public
hearing.
Public Disclosure
You may view copies of the temporary rule, this document, and any
comments we receive by appointment at the TTB Information Center at
1310 G Street, NW., Washington, DC 20220. You may also obtain copies at
20 cents per 8.5- x 11-inch page. Contact the TTB information
specialist at the above address or telephone 202-927-2400 to schedule
an appointment or to request copies of comments.
For your convenience, we will post the temporary rule, this
document, and any comments we receive on the TTB Web site. We may omit
voluminous attachments or material that we consider unsuitable for
posting. In all cases, the full comment will be available in the TTB
Information Center. To access the online copy of this document and the
submitted comments, visit http://www.ttb.gov/alcohol/rules/index.htm.
Select the ``View Comments'' link under this document's number and
title to view the posted comments.
Regulatory Flexibility Act
Although we are issuing this notice of proposed rulemaking, it has
been determined that it is not subject to the provisions of 5 U.S.C.
553(b). Because this proposed rule contains no new collections of
information, the provisions of the Regulatory Flexibility Act (5 U.S.C.
601 et seq.) do not apply. This proposed rule decreases the frequency
of existing information collections for some businesses, including some
small businesses. Pursuant to section 7805(f) of the Internal Revenue
Code of 1986, we will submit this notice of proposed rulemaking to the
Chief Counsel for Advocacy of the Small Business Administration for
comment on its impact on small businesses.
Executive Order 12866
We have determined that this notice of proposed rulemaking is not a
significant regulatory action as defined in Executive Order 12866.
Therefore, a regulatory assessment is not required.
Paperwork Reduction Act
Under the Paperwork Reduction Act of 1995, no persons are required
to respond to a collection of information unless it displays a valid
OMB control number. The collections of information contained in the
regulations amended by this temporary rule have been previously
reviewed and approved by the Office of Management and Budget in
accordance with the Paperwork Reduction Act of 1995 under control
numbers 1513-0053, 1513-0083, and 1513-0090. There is a reduction in
the reporting or recordkeeping burden under these control numbers
resulting from the change from semimonthly to quarterly tax return
periods for some small taxpayers. There is no new or revised collection
of information imposed by this proposed rule.
Drafting Information
Charles Bacon, Daniel Hiland, and Marjorie Ruhf of the Regulations
and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, drafted
this document. However, other personnel participated in its
development.
List of Subjects
27 CFR Part 19
Administrative practice and procedures, Caribbean Basin Initiative,
Claims, Electronic funds transfers, Excise taxes, Exports, Gasohol,
Imports, Labeling, Liquors, Packaging and containers, Puerto Rico,
Reporting and recordkeeping requirements, Research, Security measures,
Surety bonds, Vinegar, Virgin Islands, Warehouses.
27 CFR Part 24
Administrative practice and procedure, 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
flavoring, Surety bonds, Vinegar, Warehouses, Wine.
27 CFR Part 25
Administrative practice and procedure, Beer, Claims, Electronic
funds transfers, Excise taxes, Exports, Labeling, Packaging and
containers, Reporting and recordkeeping requirements, Research, Surety
bonds.
27 CFR Part 26
Administrative practice and procedure, Alcohol and alcoholic
beverages, Caribbean Basin Initiative, Claims, Customs duties and
inspection, Electronic funds transfers, Excise taxes, Packaging and
containers, Puerto Rico, Reporting and recordkeeping requirements,
Surety bonds, Virgin Islands, Warehouses.
27 CFR Part 70
Administrative practice and procedure, Claims, Excise taxes,
[[Page 5631]]
Freedom of information, Law enforcement, Penalties, Reporting and
recordkeeping requirements, Surety bonds.
Proposed Amendments to the Regulations
For the reasons discussed in the preamble, TTB proposes to amend 27
CFR parts 19, 24, 25, 26, and 70 as follows:
PART 19--DISTILLED SPIRITS PLANTS
1. The authority citation for 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, 5148, 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.
2. [The proposed amendatory instructions and the proposed amended
regulatory text for part 19 are the same as the amendatory instructions
and the amended regulatory text set forth in the temporary rule on this
subject published in the Rules and Regulations section of this issue of
the Federal Register.]
PART 24--WINE
3. 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, 5148,
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.
4. [The proposed amendatory instructions and the proposed amended
regulatory text for part 24 are the same as the amendatory instructions
and the amended regulatory text set forth in the temporary rule on this
subject published in the Rules and Regulations section of this issue of
the Federal Register.]
PART 25--BEER
5. The authority citation for 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, 5148, 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.
6. [The proposed amendatory instructions and the proposed amended
regulatory text for part 25 are the same as the amendatory instructions
and the amended regulatory text set forth in the temporary rule on this
subject published in the Rules and Regulations section of this issue of
the Federal Register.]
PART 26--LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN
ISLANDS
7. The authority citation for 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, 5148, 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.
8. [The proposed amendatory instructions and the proposed amended
regulatory text for part 26 are the same as the amendatory instructions
and the amended regulatory text set forth in the temporary rule on this
subject published in the Rules and Regulations section of this issue of
the Federal Register.]
PART 70--PROCEDURES AND PRACTICES
9. The authority citation for 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.
10. [The proposed amendatory instructions and the proposed amended
regulatory text for part 70 are the same as the amendatory instructions
and the amended regulatory text set forth in the temporary rule on this
subject published in the Rules and Regulations section of this issue of
the Federal Register.]
Signed: December 13, 2005.
John J. Manfreda,
Administrator.
Approved: December 23, 2005.
Timothy E. Skud,
Deputy Assistant Secretary (Tax, Trade, and Tariff Policy).
[FR Doc. 06-980 Filed 2-1-06; 8:45 am]
BILLING CODE 4810-31-P