Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol Excise Taxpayers

Docket ID: TTB-2011-0001
Agency: Alcohol and Tobacco Tax and Trade Bureau (TTB)
Parent Agency: Department of the Treasury (TREAS)
TTB is finalizing a temporary rule which implements the Uruguay Round Agreement Act Public Law 103-465, section 712, Time for Payment and Deposits of Certain Excise Taxes.
RIN: 1513-AB43
Impacts and Effects: None
CFR Citation: 27 CFR 19.522 and 19.523,27 CFR 24.271,27 CFR 25.163 and 25.164,27 CFR 26.112,27 CFR 26.164,27 CFR 40.163 to 165,27 CFR 40.355,27 CFR 41.114,27 CFR 53.11,27 CFR 53.21 to 53.24,27 CFR 53.142,27 CFR 53.151 and 53.152,27 CFR 53.157 and 53.158,27 CFR 70.306
Priority: Other Significant
UA and Regulatory Plan Information open glossary dialog  
Publication Period: Fall 2011
Agenda Stage of Rulemaking: Completed Action
Major Rule: No
Legal Authorities: 26 USC 5061(d)
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
NPRM01/20/201176 FR 3584
Temporary Rule01/20/201176 FR 3502
Temporary Rule Effective02/22/2011
NPRM Comment Period End03/21/2011
Final Rule08/24/201176 FR 52862
Docket Details open glossary dialog  
Related RINs: None
Related Dockets: None
Keyword(s): alcohol, tobacco, excise taxes, tobacco products, time for payments, quarterly payments, cigarette papers, cigarette papers and tubes
Type: Rulemaking

Primary Documents

View All  (3)
Comment Period Closed
Mar 21, 2011 11:59 PM ET
Proposed Rule
Posted: 01/20/2011
ID: TTB-2011-0001-0002

Supporting Documents

No documents available.


No comments posted.

Comments Received*
Regulatory Timeline
Pre Rule
Current Stage
Proposed Rule
Current Stage
Final Rule
Current Stage
Current Stage
Agency Contact
Kara T. Fontaine
Management Analyst
202 453-1039, 103
202 453-2636 (Fax)
Suite 200E 1310 G Street NW.
Washington, DC 20220
*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.