Small Brewers Bond Reduction and Requirement to File Tax Returns, Remit Tax Payments and Submit Reports Quarterly

Docket ID: TTB-2012-0006
Agency: Alcohol and Tobacco Tax and Trade Bureau (TTB)
Parent Agency: Department of the Treasury (TREAS)

This final rule will amend the text of the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulation to provide an exception for brewers who are eligible to file quarterly under 27 CFR 164(a)(2) to obtain a fixed $1,000 penal sum.

RIN: 1513-AB94
Impacts and Effects: None
CFR Citation: 27 CFR 25.93
Priority: Substantive, Nonsignificant
UA and Regulatory Plan Information open glossary dialog  
Publication Period: Spring 2015
Agenda Stage of Rulemaking: Completed Action
Major Rule: No
Legal Authorities: 26 U.S.C. 5401
Legal Deadlines: None
Government Levels Affected: No
Federalism Implications: No
Unfunded Mandates: No
Requires Regulatory Flexibility Analysis: No
Small Entities Affected: No
International Impacts: No
Energy Effects: No
Included in Regulatory Plan: No
ActionDateFR Citation
NPRM12/07/201277 FR 72999
Temporary Rule12/07/201277 FR 72939
Temporary Rule Effective12/07/2012
NPRM Comment Period End02/05/2013
Final Rule09/30/201479 FR 58674
Final Rule Effective01/01/2015
Temporary Rule Effective End12/07/2015
Docket Details open glossary dialog  
Related RINs: None
Related Dockets: None
Keyword(s): alcohol, beer, malt beverages, brewers, small brewers, brewer's bond, small brewer's bond, quarterly filing, quarterly reporting
Type: Rulemaking

Primary Documents

View All  (3)
Comment Period Closed
Feb 05, 2013 11:59 PM ET
Proposed Rule
Posted: 12/07/2012
ID: TTB-2012-0006-0002
Comments Not Accepted
Posted: 12/07/2012
ID: TTB-2012-0006-0001

Supporting Documents

No documents available.


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Comments Received*
Regulatory Timeline
Pre Rule
Current Stage
Proposed Rule
Current Stage
Final Rule
Current Stage
Current Stage
Agency Contact
Ramona L. Hupp
Program Manager
202 453-1039, 110
202 927-8525 (Fax)
1310 G Street NW., Box 12
Washington, DC 20005
*This count refers to the total comment/submissions received on this docket, as of 11:59 PM yesterday. Note: Agencies review all submissions, however some agencies may choose to redact, or withhold, certain submissions (or portions thereof) such as those containing private or proprietary information, inappropriate language, or duplicate/near duplicate examples of a mass-mail campaign. This can result in discrepancies between this count and those displayed when conducting searches on the Public Submission document type. For specific information about an agency’s public submission policy, refer to its website or the Federal Register document.