[Federal Register Volume 76, Number 233 (Monday, December 5, 2011)]
[Proposed Rules]
[Pages 75836-75840]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-31142]
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
27 CFR Part 19
[Docket No. TTB-2011-0010; Notice No. 124]
RIN 1513-AB89
Revisions to Distilled Spirits Plant Operations Reports and
Regulations
AGENCY: Alcohol and Tobacco Tax and Trade Bureau, Treasury.
ACTION: Notice of proposed rulemaking; solicitation of comments.
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SUMMARY: The Alcohol and Tobacco Tax and Trade Bureau (TTB) proposes to
replace the current four report forms used by distilled spirits plants
to report their operations with two new report forms that would be
submitted on a monthly or quarterly basis. This proposal would
streamline the reporting process and would result in savings for the
industry and for TTB by significantly reducing the number of reports
that must be completed and filed by industry members and processed by
TTB.
DATES: TTB must receive your written comments on or before February 3,
2012.
ADDRESSES: You may send comments on this notice to one of the following
addresses:
http://www.regulations.gov: To submit comments via the
Internet, use the comment form for this notice as posted within Docket
No. TTB-2011-0010 at ``Regulations.gov,'' the Federal e-rulemaking
portal;
Mail: Director, Regulations and Rulings Division, Alcohol
and Tobacco Tax and Trade Bureau, P.O. Box 14412, Washington, DC 20044-
4412.
Hand Delivery/Courier in Lieu of Mail: Alcohol and Tobacco
Tax and Trade Bureau, 1310 G Street NW., Suite 200-E, Washington, DC
20005.
See the Public Participation section of this notice for specific
instructions and requirements for submitting comments, and for
information on how to request a public hearing.
You may view copies of this notice, the proposed two new report
forms, and any comments TTB receives about this proposal within Docket
No. TTB-2011-0010 at http://www.regulations.gov. A link to the
Regulations.gov comment form for proposal is posted on the TTB Web site
at http://www.ttb.gov/regulations_laws/all_rulemaking.shtml under
Notice No. 124. You also may view copies of this notice, the proposed
two new report forms, and any comments TTB receives about this proposal
by appointment at the TTB Information Resource Center, 1310 G Street
NW., Washington, DC 20220. Please call 202-453-2270 to make an
appointment.
FOR FURTHER INFORMATION CONTACT: Rita D. Butler, Regulations and
Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, at 202-453-
1039, extension 101, or rita.butler@ttb.gov.
SUPPLEMENTARY INFORMATION:
Background
Internal Revenue Code of 1986
Chapter 51 of the Internal Revenue Code of 1986 (IRC), 26 U.S.C.
chapter 51, contains excise tax and related provisions concerning
distilled spirits, wines, and beer used for beverage purposes and
distilled spirits used for nonbeverage purposes. Section 5001 of the
IRC (26 U.S.C. 5001) imposes an excise tax on distilled spirits at a
rate of $13.50 per proof gallon. Under section 5006(a) of the IRC (26
U.S.C. 5006(a)) the excise tax on distilled spirits is generally
determined at the time the distilled spirits are withdrawn from the
bonded premises of a distilled spirits plant (DSP). However, section
5214(a) of the IRC (26 U.S.C. 5214(a)), authorizes the withdrawal of
distilled spirits for specified purposes free of tax or without payment
of tax, subject to regulations prescribed by the Secretary of the
Treasury (the Secretary).
Within chapter 51 of the IRC, subchapter B sets forth qualification
requirements for DSPs. Section 5171 (26 U.S.C. 5171) concerns the
establishment of DSPs and provides: (1) In subsection (a), that
operations as a distiller, warehouseman, or processor may be conducted
only on the bonded premises of a DSP by a person who is qualified under
subchapter B; (2) in subsection
[[Page 75837]]
(b), that a DSP may be established only by a person who intends to
conduct at the DSP operations as a distiller, as a warehouseman, or as
both; (3) in subsection (c), that each person shall, before commencing
operations at a DSP, make application to the Secretary for, and receive
notice of, the registration of the DSP; and (4) in subsection (d), that
each person required to file an application for registration under
subsection (c) whose distilled spirits operations are not required to
be covered by a basic permit under the Federal Alcohol Administration
Act (27 U.S.C. 203 and 204) shall, before commencing those operations,
apply for and obtain a permit from the Secretary to engage in those
operations (the terms of subsection (d) apply to persons who engage in
operations involving distilled spirits for industrial, such as
nonbeverage, use). Section 5181 contains special requirements for the
establishment of DSPs solely for the purpose of producing, processing,
and storing, and for using and distributing, distilled spirits to be
used exclusively for fuel use; such DSPs are commonly referred to as
alcohol fuel plants (AFPs).
Section 5207 of the IRC (26 U.S.C. 5207) specifies the records that
every DSP proprietor must keep, in a form and manner as prescribed by
the Secretary by regulation. The required records relate to production,
storage, denaturation, and processing activities, and may include other
information regarding those or other activities as required by
regulation. Section 5207 also provides that each person required to
keep those records must provide reports containing information
regarding his or her operations at the time and in the form and manner
as the Secretary prescribes by regulation.
The provisions of chapter 51 of the IRC, as well as the provisions
of the Federal Alcohol Administration Act (FAA Act), are administered
by TTB.
Regulations Pertaining to DSPs
The regulations promulgated under the IRC concerning distilled
spirits plants are contained in part 19 of title 27 of the Code of
Federal Regulations (27 CFR part 19). Those regulations are also
administered by TTB.
Under the part 19 regulations, a person may establish a DSP either
to produce (distill) spirits or to store (warehouse) spirits, or both,
and a DSP so established may also process spirits. While a DSP may
engage in all three operations, Sec. 19.72 provides, consistent with
section 5171(b) of the IRC, that a person may not establish a DSP
solely for the processing of spirits (which includes the denaturing of
spirits). The part 19 regulations include, in subpart V, provisions
regarding records and reports pertaining to DSP operations. Those
provisions include Sec. 19.632, which sets forth requirements for
completing and submitting monthly operations reports to TTB. This
regulation requires the submission of four monthly operations reports
on the following forms: TTB F 5110.40, Monthly Report of Production
Operations; TTB F 5110.11, Monthly Report of Storage Operations; TTB F
5110.28, Monthly Report of Processing Operations; and TTB F 5110.43,
Monthly Report of Processing (Denaturing) Operations. Section 19.632
further provides that the DSP proprietor must submit these monthly
reports, either in paper format or electronically, not later than the
15th day of the month following the close of the reporting period.
Consistent with the instructions for completing TTB F 5110.11, a
plant reporting storage operations may be required to file up to four
monthly storage reports--for all domestic spirits, spirits from Puerto
Rico, spirits from the U.S. Virgin Islands, and for all other imported
spirits.
Need for Change
TTB is proposing changes to the distilled spirits operations
reporting requirements to improve TTB's ability to effectively monitor
the operations of the distilled spirits industry, and to address the
concerns and desires of the distilled spirits industry, particularly
small distillers, for improved reporting requirements. TTB's proposed
changes are the result of an internal review of the current reporting
process and reflect changes within the distilled spirits industry.
Under the current reporting process, each DSP may be required to submit
as many as seven operational reports monthly. These include a
production report, up to four storage reports, a processing report, and
a denaturing report (if applicable). DSPs currently submit an average
of 28.4 operational reports per year. TTB's review indicates that the
number of operational reports currently being submitted to TTB is
beyond what is necessary to effectively monitor the industry in order
to adequately protect the revenue.
Further, TTB has determined that the data it needs to monitor the
industry could be more efficiently and effectively reported. For
example, inventories currently may be accounted for in up to seven
separate reports, depending on the operations of the DSP, and receipts
of spirits in bond from outside the DSP are not distinguished from
receipts of spirits transferred between accounts within the plant. In
addition, some data currently being reported are not used or analyzed.
Improvement to the current reporting system would allow TTB to better
identify reporting errors and make it easier for TTB to reconcile the
data with other submissions, such as excise tax returns. These changes
would improve the efficiency of operations within TTB.
Changes in the distilled spirits industry over the past three
decades have resulted in the need for TTB to receive information and
data that better reflect industry activities and that better reveal
potential risks to the revenue. Particularly, changes resulting from
the demand for alcohol for fuel use have dramatically expanded the
number of plants in the industrial alcohol segment of the industry, and
new ``craft'' or ``artisan'' distilling operations have greatly
increased the number of small DSPs in the beverage alcohol segment of
the industry.
Additionally, TTB has observed a growing separation of the
industrial alcohol and alcohol fuel industry from the beverage
industry; however, current reporting is not sufficient to properly
monitor these different types of DSP activities. For example, while a
DSP may be permitted to use spirits for either beverage purposes under
an FAA Act Basic Permit, or industrial purposes under an IRC Operating
Permit, or both, current reports are insufficient for tracking spirits
transferred in bond between permitted plants under subpart P of part 19
of the TTB regulations. Additionally, while DSPs which hold both
beverage and industrial permits are allowed to move spirits between the
DSP's own beverage and industrial accounts, current reports do not
sufficiently track the transfer of these spirits between internal
accounts. As a result of recent audits and/or investigations, TTB found
that a number of plants authorized to produce or warehouse industrial
spirits had begun to market spirits into the beverage distilling and
bottling industries. For example, TTB determined that one plant,
qualified only as a producer of industrial spirits, was producing
spirits for beverage use and shipping those spirits to a number of
beverage alcohol bottlers. Under the current reporting system such
transfers are difficult to identify, trace, and reconcile, making
taxable and nontaxable removals difficult to distinguish. TTB believes
that the current reporting process can be improved to better protect
the revenue.
[[Page 75838]]
TTB Proposal
TTB is proposing to require DSPs to submit up to two separate
operations reports in place of the possible seven reports currently
required. One report would cover operations involving distilled spirits
for beverage use, and the other report would cover operations involving
spirits for industrial use. DSPs would be required to complete one or
both reports depending on the distilled spirits operations they are
qualified to conduct under their TTB permit(s).
TTB believes that its proposed changes to the current DSP
operations reporting process would significantly reduce the reporting
burden on industry members, result in greater efficiencies for TTB, and
improve TTB's ability to monitor the distilled spirits industry and
protect the revenue. TTB's analysis indicates that TTB can monitor the
industry and protect the revenue by revising the information being
reported in a more efficient format.
TTB is also proposing to reduce the number of monthly operations
reports submitted by industry members, by providing for quarterly
reporting in lieu of monthly reporting for industry members that submit
quarterly tax returns, and to realign the information being reported
without adding any new recordkeeping or data reporting requirements.
TTB is proposing to amend 27 CFR 19.632, which sets forth
requirements for completing and submitting monthly operations reports
to TTB, by replacing the current four report forms used by DSPs to
report their operations with two proposed report forms that would be
submitted on a monthly or quarterly basis. Specifically, TTB is
proposing to separate the reporting of beverage alcohol operations from
the reporting of industrial alcohol operations as described in greater
detail below. This format change would result in limiting the number of
required reports per month or per quarter to no more than two, and for
many DSPs, the requirement may be only one report per month or per
quarter.
As mentioned above, TTB is also proposing to change the monthly
reporting requirement to quarterly reporting for those industry members
that file quarterly excise tax returns under Sec. 19.235. Section
19.235 generally provides that a DSP proprietor may file quarterly tax
returns if the proprietor was not liable for more than $50,000 in
distilled spirits excise taxes in the preceding calendar year, and
reasonably expects not to be liable for more than $50,000 in distilled
spirits excise taxes for the current calendar year. TTB estimates that
over 75 percent of registered DSPs qualify for quarterly excise tax
payment and filing; under the proposed changes in this notice, these
same DSPs would also file operations reports on a quarterly basis. If
DSP proprietors eligible for quarterly excise tax payments and returns
actually file quarterly operations reports instead of monthly
operations reports, this would correspondingly reduce the reporting
burden on these smaller DSP proprietors, as well as the administrative
burden on TTB.
Current Forms Versus Proposed Forms
TTB proposes to consolidate the information and data collected in
four current forms (TTB F 5110.40, Monthly Report of Production
Operations; TTB F 5110.11, Monthly Report of Storage Operations; TTB F
5110.28, Monthly Report of Processing Operations; and TTB F 5110.43,
Monthly Report of Processing (Denaturing) Operations) into two forms.
The two proposed forms would be titled, TTB F 5110.77, Distilled
Spirits Plant Operations Report--Beverage (Nonindustrial) Alcohol and
TTB F 5110.78, Distilled Spirits Plant Operations Report--Industrial
Alcohol.
The proposed new forms would not require a DSP to report the level
of detailed activity in the production, storage, and processing
accounts that the current forms require. A DSP would be required to
report the proof gallons of spirits in inventory at the plant as either
produced, received, or removed during the reporting period.
Beverage Alcohol
Part I of the proposed beverage (nonindustrial) alcohol report
form, TTB F 5110.77, would show beginning and ending balances of
inventory for the reporting period. The current forms show only the
beginning balance of inventory. Part II of the proposed form would
summarize all production and redistillation activities for the
reporting period; this section corresponds to the current Monthly
Report of Production Operations. Part III would total alcohol and
spirits received, and Part IV would summarize all removals. Parts V and
VI of the proposed form would document the receipts and removals in
greater detail. Parts III-VI correspond to the current Monthly Report
of Storage Operations and Monthly Report of Processing Operations. Part
VII would document materials used in the production of spirits. The
remaining parts of the proposed form, Parts VIII-X, would cover,
respectively, receipts of distilled spirits for redistillation,
receipts of wine, and receipts of flavors. Parts VII-X correspond to
various sections of the current Monthly Report of Production
Operations.
Under the current reporting procedures for storage operations,
separate monthly reports on TTB F 5110.11 are required for domestic,
imported, Puerto Rican, and U.S. Virgin Islands spirits. Under this
proposed regulatory change, separate monthly reports for storage
operations based on the origin of the spirits would no longer be
necessary.
Industrial Alcohol
The proposed report form for industrial alcohol operations, TTB F
5110.78, would document beginning and ending balances of inventory
within Part I. Part II of the proposed form would cover all production
and redistillation activities. Receipts and removals would be recorded
under Parts III and IV of the proposed form, respectively, with
additional details provided in Parts V and VI. Part VII of the proposed
form would cover materials used in production. The remaining parts of
the proposed form would show redistillation operations--relating to
receipt and use of spirits, denatured spirits, and articles--(Part
VIII), alcohol for fuel use operations (Part IX), and denatured alcohol
operations (Part X). The proposed industrial alcohol form mainly
corresponds to the current Monthly Report of Processing (Denaturing)
Operations.
Beverage and Industrial Alcohol Operations at the Same Plant
Under this regulatory proposal, DSPs conducting both beverage and
industrial alcohol operations would be required to submit no more than
two forms per month or per quarter, as described above, to report all
activities.
Public Participation
Comments Sought
TTB invites comments on this proposed rulemaking from all
interested parties. Since TTB desires to implement these new reporting
requirements as soon as possible, TTB is particularly interested in
comments regarding the length of time that industry members would need
in order to transition their business procedures to be able to comply
with the proposed reporting requirements.
Please submit your comments by the closing date shown above in this
notice. All comments must reference Notice No. 124 and must include
your name and mailing address. Your comments also must be made in
English, be legible, and
[[Page 75839]]
be written in language acceptable for public disclosure. TTB does not
acknowledge receipt of comments, and considers all comments as
originals.
Submitting Comments
You may submit comments on this notice by using one of the
following three methods:
Federal e-Rulemaking Portal: You may send comments via the
online comment form associated with this notice in Docket No. TTB-2011-
0010 on ``Regulations.gov,'' the Federal e-rulemaking portal, at http://www.regulations.gov. A link to the Regulations.gov comment form for
this proposal is available under Notice No. 124 on the TTB Web site at
http://www.ttb.gov/regulations_laws/all_rulemaking.shtml.
Supplemental files may be attached to comments submitted via
Regulations.gov. For information on how to use Regulations.gov, click
on the site's Help or FAQ tabs.
U.S. Mail: You may send comments via postal mail to the
Director, Regulations and Rulings Division, Alcohol and Tobacco Tax and
Trade Bureau, P.O. Box 14412, Washington, DC 20044-4412.
Hand Delivery/Courier: You may hand-carry your comments or
have them hand-carried to the Alcohol and Tobacco Tax and Trade Bureau,
1310 G Street NW., Suite 200-E, Washington, DC 20005.
If you are commenting on behalf of an association, business, or
other entity, your comment must include the entity's name as well as
your name and position title. If you comment via Regulations.gov,
please include the entity's name in the ``Organization'' blank of the
comment form. If you comment via postal mail, please submit your
entity's comment on letterhead.
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 whether to hold a public hearing.
Confidentiality
All submitted comments and attachments are part of the public
record and are subject to public disclosure. Do not enclose any
material in your comments that you consider to be confidential or that
is inappropriate for public disclosure.
Public Disclosure
On the Federal e-rulemaking portal, Regulations.gov, TTB will post,
and the public may view, copies of this notice, copies of the two
proposed forms, and any electronic or mailed comments TTB receives
about this proposal. You may view the Regulations.gov docket containing
this notice and the posted comments received on it through the
Regulations.gov search page at http://www.regulations.gov.
All posted comments will display the commenter's name, organization
(if any), city, and State, and, in the case of mailed comments, all
address information, including email addresses. TTB may omit voluminous
attachments or material that TTB considers unsuitable for posting.
You and other members of the public may view copies of this notice,
copies of the two proposed forms, and any electronic or mailed comments
TTB receives about this proposal by appointment at the TTB Information
Resource Center, 1310 G Street NW., Washington, DC 20220. You may also
obtain copies at 20 cents per 8.5- x 11-inch page. Contact TTB's
information specialist at the above address or by telephone at 202-453-
2270 to schedule an appointment or to request copies of comments or
other materials.
Regulatory Analysis and Notices
Executive Order 12866
It has been determined that this proposed rule is not a significant
regulatory action as defined in Executive Order 12866. Therefore, a
regulatory assessment is not required.
Regulatory Flexibility Act
Pursuant to the requirements of the Regulatory Flexibility Act (5
U.S.C. Chapter 6) TTB certifies that this notice of proposed rulemaking
will not have a significant economic impact on a substantial number of
small entities. The changes being proposed do not create any additional
requirements on small businesses and would only have the effect of
lessening current reporting requirements. Accordingly, a regulatory
flexibility analysis is not required.
Paperwork Reduction Act
Currently, there are four collections of information approved by
the Office of Management and Budget (OMB) that cover both recordkeeping
and reporting of DSP operations. These collections of information,
approved in accordance with the Paperwork Reduction Act of 1995 (44
U.S.C. 3504(h)), are associated with control numbers 1513-0047, 1513-
0039, 1513-0041, and 1513-0049. The specific regulatory section in this
proposed rule that contains collections of information is 27 CFR 19.632
and it concerns only reporting of DSP operations; TTB is not proposing
to change the recordkeeping requirements currently associated with
these four control numbers. Consistent with the proposed regulatory
change, TTB intends to replace the four existing collections of
information with two new collections of information: (1) Distilled
Spirits Plant Operations Recordkeeping Requirements, and (2) Distilled
Spirits Plant Operations Reporting Requirements. These two new
collections of information have been submitted to OMB for approval. An
agency may not conduct or sponsor, and a person is not required to
respond to, a collection of information unless it displays a valid
control number assigned by OMB.
The proposed amendments to Sec. 19.632, which would affect only
reporting requirements, would decrease the number of operational
reports that DSP proprietors are required to submit to TTB. Currently,
there are four types of reports that proprietors may be required to
submit, and each of these reports must be submitted on a monthly basis.
In place of these requirements, the proposed amendments would provide
for proprietors to submit one or two reports on a monthly or quarterly
basis. The proposed amendments would replace the four current reports
with an industrial report and a beverage (nonindustrial) report.
Proprietors that are qualified to conduct either industrial or beverage
operations would only be required to complete one of the respective
reports, while proprietors qualified to conduct both types of
operations would be required to complete both reports. In addition, the
proposed amendments would require proprietors to submit required
reports quarterly, rather than monthly, if they pay excise taxes and
file excise tax returns quarterly in accordance with 27 CFR 19.235.
Based on the current number of permitted DSPs, TTB estimates that,
as a result of the proposed regulatory amendments (and reflecting the
estimated number of monthly and quarterly filers), the total annual
burden for the distilled spirits operations reporting, for each report,
will be as follows:
Estimated total annual reporting burden: 8,592 hours.
Estimated average annual burden hours per respondent:
13.68 hours.
Estimated number of respondents: 150 reporting monthly;
478 reporting quarterly.
Estimated annual frequency of responses: 12 for monthly
reporting; 4 for quarterly reporting.
Distilled spirits operations recordkeeping requirements would not
[[Page 75840]]
be changed as a result of the proposed regulatory amendments. TTB
estimates that the total annual burden for distilled spirits operations
recordkeeping, are as follows:
Estimated total annual recordkeeping burden: 1 hour.
Estimated number of respondents: 628.
Estimated annual frequency of responses: 1.
Comments on the two collections of information submitted to OMB
should be sent to OMB to Office of Management and Budget, Attention:
Desk Officer for the Department of the Treasury, Office of Information
and Regulatory Affairs, Washington, DC 20503. A copy should also be
sent to the Alcohol and Tobacco Tax and Trade Bureau by any of the
methods previously described. Because OMB must complete its review of
the collection of information between 30 and 60 days after publication,
comments on the information collection should be submitted not later
than January 4, 2012. Comments are specifically requested concerning:
Whether the two collections of information submitted to
OMB are necessary for the proper performance of the functions of the
Alcohol and Tobacco Tax and Trade Bureau, including whether the
information will have practical utility;
The accuracy of the estimated burdens associated with the
two collections of information submitted to OMB;
How to enhance the quality, utility, and clarity of the
information to be collected;
How to minimize the burden of complying with the proposed
revisions of the collections of information, including the application
of automated collection techniques or other forms of information
technology; and
Estimates of capital or start-up costs and costs of
operation, maintenance, and purchase of services to provide
information.
Drafting Information
Rita D. Butler of the Regulations and Rulings Division, Alcohol and
Tobacco Tax and Trade Bureau, drafted this document.
List of Subjects in 27 CFR Part 19
Administrative practice and procedure, Alcohol and alcoholic
beverages, Authority delegations (Government agencies), Caribbean Basin
initiative, Chemicals, Claims, Customs duties and inspection,
Electronic funds transfers, Excise taxes, Exports, Gasohol, Imports,
Labeling, Liquors, Packaging and containers, Puerto Rico, Reporting and
recordkeeping requirements, Research, Security measures, Spices and
flavorings, Stills, Surety bonds, Transportation, Vinegar, Virgin
Islands, Warehouses, Wine.
Proposed Amendments to the Regulations
For the reasons explained in the preamble, TTB proposes to amend 27
CFR part 19 as set forth below:
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, 5111-5114, 5121-
5124, 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.
Sec. 19.624 [Amended]
2. In the last sentence of Sec. 19.624(a), remove the word
``monthly''.
3. Section 19.632 is revised to read as follows:
Sec. 19.632 Submission of operations reports.
(a) Except as otherwise provided in paragraph (b) of this section,
for each distilled spirits plant registered under this part the
proprietor must submit to the Director, National Revenue Center,
reports of distilled spirits operations on the forms specified in this
section on a monthly basis not later than the 15th day of the month
following the close of the reporting period. Each report must be
completed in accordance with the instructions on the applicable form
and may be submitted either in paper format or electronically via TTB
Pay.gov. The proprietor must submit the original reports to TTB and
must retain a copy of each report for its records. The required report
forms are as follows:
(1) Distilled Spirits Plant Operations Report--Beverage
(Nonindustrial) Alcohol, TTB F 5110.77, for any plant holding a basic
permit issued under the Federal Alcohol Administration Act and part 1
of this chapter or an operating permit issued under 26 U.S.C. 5171 and
subpart D of this part that authorizes warehousing of spirits (without
bottling) for nonindustrial use; and
(2) Distilled Spirits Plant Operations Report--Industrial Alcohol,
TTB F 5110.78, for any plant holding an operating permit issued under
26 U.S.C. 5171 and subpart D of this part that authorizes distilling,
warehousing, and processing (including denaturing), for industrial use,
or the manufacture of articles.
(b) In lieu of monthly reporting under paragraph (a) of this
section, a proprietor that files quarterly tax returns pursuant to
Sec. 19.235 must submit quarterly reports of operations. The four
quarterly reporting periods and report due dates are as follows:
------------------------------------------------------------------------
Quarter Due date
------------------------------------------------------------------------
January, February, March.................. April 15.
April, May, June.......................... July 15.
July, August, September................... October 15.
October, November, December............... January 15.
------------------------------------------------------------------------
(26 U.S.C. 5207)
Signed: July 15, 2011.
John J. Manfreda,
Administrator.
Approved: July 26, 2011.
Timothy E. Skud,
Deputy Assistant Secretary (Tax, Trade and Tariff Policy).
[FR Doc. 2011-31142 Filed 12-2-11; 8:45 am]
BILLING CODE 4810-31-P