T.D. TTB-79 - Liquor Dealer Recordkeeping and Registration, and Repeal of Certain Special (Occupational) Taxes (US Alcohol and Tobacco Tax and Trade Bureau Regulation) (TTB) (2018 Edition‪)‬

The Law Library presents the complete text of the T.D. TTB-79 - Liquor Dealer Recordkeeping and Registration, and Repeal of Certain Special (Occupational) Taxes (US Alcohol and Tobacco Tax and Trade Bureau Regulation) (TTB) (2018 Edition).
Updated as of May 29, 2018

This temporary rule amends the regulations administered by the Alcohol and Tobacco Tax and Trade Bureau, to reflect the repeal of certain special (occupational) taxes by section 11125 of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users. The repeal involves such taxes on alcohol beverage producers and dealers, tax-free alcohol users, denatured spirits users and dealers, and persons claiming drawback for the manufacture of nonbeverage alcoholic products. In place of the special (occupational) tax requirement, the amended law requires recordkeeping and registration by dealers in distilled spirits, wines, and beer, and by manufacturers of nonbeverage products who claim drawback. We also are soliciting comments from all interested parties on these regulatory amendments through a notice of proposed rulemaking published elsewhere in this issue of the Federal Register.

This ebook contains:
- The complete text of the T.D. TTB-79 - Liquor Dealer Recordkeeping and Registration, and Repeal of Certain Special (Occupational) Taxes (US Alcohol and Tobacco Tax and Trade Bureau Regulation) (TTB) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure