[Federal Register Volume 61, Number 137 (Tuesday, July 16, 1996)]
[Rules and Regulations]
[Pages 37002-37004]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-17996]
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DEPARTMENT OF THE TREASURY
Bureau of Alcohol, Tobacco and Firearms
27 CFR Parts 18, 30, and 275
[T.D. ATF-381]
RIN 1512-AB47
Technical Amendments (95R-008P)
AGENCY: Bureau of Alcohol, Tobacco and Firearms (ATF), Treasury.
ACTION: Final rule, Treasury decision.
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SUMMARY: This Treasury decision makes technical amendments and
conforming changes to chapter I of title 27 Code of Federal Regulations
(CFR). All changes are to provide clarity and uniformity throughout
title 27 CFR.
EFFECTIVE DATE: July 16, 1996.
FOR FURTHER INFORMATION CONTACT: Angela R. Shanks, Alcohol and Tobacco
[[Page 37003]]
Programs Division, Wine, Beer, and Spirits Regulations Branch, 650
Massachusetts Avenue, NW., Washington, DC 20226, (202-927-8230)
SUPPLEMENTARY INFORMATION: The Bureau of Alcohol, Tobacco and Firearms
(ATF) administers regulations published in chapter I of title 27 Code
of Federal Regulations (CFR). These regulations are updated April 1 of
each year to incorporate new or revised regulations that were published
by ATF in the Federal Register during the preceding year. Upon
reviewing title 27 CFR for the annual revision, ATF and the CFR Unit of
the Office of the Federal Register identified several amendments and
conforming changes that are needed to provide uniformity in chapter I
of title 27, CFR.
These amendments do not make any substantive changes and are only
intended to improve the clarity of title 27 CFR or relieve regulatory
requirements.
Paperwork Reduction Act
The provisions of the Paperwork Reduction Act of 1995, Public Law
104-13, 44 U.S.C. Chapter 35, and its implementing regulations, 5 CFR
part 1320, do not apply to this final rule because there are no
recordkeeping or reporting requirements.
Regulatory Flexibility Act
Because no notice of proposed rulemaking is required for this rule,
the provisions of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.)
do not apply. A copy of this final rule was submitted to the Chief
Counsel for Advocacy of the Small Business Administration in accordance
with 26 U.S.C. 7805(f). No comments were received.
Executive Order 12866
It has been determined that this rule is not a significant
regulatory action because it will not: (1) Have an annual effect on the
economy of $100 million or more or adversely affect in a material way
the economy, a sector of the economy, productivity, competition, jobs,
the environment, public health or safety, or State, local or tribal
governments or communities; (2) Create a serious inconsistency or
otherwise interfere with an action taken or planned by another agency;
(3) Materially alter the budgetary impact of entitlements, grants, user
fees, or loan programs or the rights and obligations of recipients
thereof; or (4) Raise novel legal or policy issues arising out of legal
mandates, the President's priorities, or the principles set forth in
Executive Order 12866.
Administrative Procedures Act
Because this final rule merely makes technical amendments and
conforming changes to improve the clarity of the regulations, it is
unnecessary to issue this final rule with notice and public procedure
under 5 U.S.C. 553(b). Similarly it is unnecessary to subject this
final rule to the effective date limitation of 5 U.S.C. 553(d).
Drafting Information
The principal author of this document is Angela R. Shanks, Wine,
Beer, and Spirits Regulations Branch, Bureau of Alcohol, Tobacco and
Firearms.
List of Subjects
27 CFR Part 18
Administrative practice and procedure, Authority delegations,
Excise taxes, Exports, Labeling, Reporting requirements, Security
measures, Spices and flavorings, Stills, Surety bonds.
27 CFR Part 30
Alcohol and alcoholic beverages, Measurement standards, Scientific
equipment.
27 CFR Part 275
Administrative practice and procedure, Authority delegations,
Cigarette papers and tubes, Cigars and cigarettes, Claims, Customs
duties and inspections, Electronic funds transfers, Excise taxes,
Imports, Labeling, Packaging and containers, Penalties, Reporting and
recordkeeping requirement, Seizures and forfeitures, Surety bonds, U.S.
Possessions, Warehouses.
Authority and Issuance
Title 27, Code of Federal Regulations is amended as follows:
PART 18--PRODUCTION OF VOLATILE FRUIT-FLAVOR CONCENTRATE
Par. 1. The authority citation for part 18 continues to read as
follows:
Authority: 26 U.S.C. 5001, 5172, 5178, 5179, 5203, 5511, 5552,
6065, 7805; 44 U.S.C. 3504(h).
Sec. 18.13, 18.14, 18.17, 18.21, 18.22, and 18.24 [Amended]
Par. 2. Sections 18.13, 18.14, 18.17, 18.21, 18.22 and 18.24 are
amended by adding, at the end of the section, the approved OMB Control
Number to read as follows:
(Approved by the Office of Management and Budget under control
number 1512-0046)
Sec. 18.26 [Amended]
Par. 3. Section 18.26 is amended by adding, at the end of the
section, the approved OMB Control Number to read as follows:
(Approved by the Office of Management and Budget under control
number 1512-0079)
Secs. 18.27, 18.31, 18.32, 18.33, 18.34, 18.35, 18.36, 18.37 and
18.38 [Amended]
Par. 4. Sections 18.27, 18.31, 18.32, 18.33, 18.34, 18.35, 18.36,
18.37 and 18.38 are amended by adding, at the end of the section, the
approved OMB Control Number to read as follows:
(Approved by the Office of Management and Budget under control
number 1512-0046)
Sec. 18.51 [Amended]
Par. 5. Section 18.51 is amended by adding, at the end of the
section, the approved OMB Control Number to read as follows:
(Approved by the Office of Management and Budget under control
number 1512-0098)
Sec. 18.52 [Amended]
Par. 6. Section 18.52 is amended by adding, at the end of the
section, the approved OMB Control Number to read as follows:
(Approved by the Office of Management and Budget under control
number 1512-0046)
Sec. 18.54 and 18.55 [Amended]
Par. 7. Section 18.54 and 18.55 are amended by adding, at the end
of the section, the approved OMB Control Number to read as follows:
(Approved by the Office of Management and Budget under control
number 1512-0098)
Sec. 18.56, 18.61, 18.62 and 18.63 [Amended]
Par. 8. Section 18.56, 18.61, 18.62 and 18.63 are amended by
revising the approved OMB Control Number at the end of the section to
read as follows:
(Approved by the Office of Management and Budget under control
number 1512-0098)
Sec. 18.65 [Amended]
Par 9. Section 18.65 is amended by adding, at the end of the
section, the approved OMB Control Number to read as follows:
(Approved by the Office of Management and Budget under control
number 1512-0098)
PART 30--GAUGING MANUAL
Par. 10. The authority citation for part 30 is revised to read as
follows:
Authority: 26 U.S.C. 7805.
Sec. 30.22 [Amended]
Par. 11. Section 30.22 is amended by removing the phrase
``furnished to ATF officers'' in the first sentence, and adding in its
place the word ``used''.
[[Page 37004]]
Sec. 30.23 [Amended]
Par. 12. Section 30.23 is amended by revising two computations in
the example which follows the text. The first revised computation
follows the introductory text of the example, and the second
computation appears in the paragraph before the last paragraph of the
example. As revised, they read as follows:
Sec. 30.23 Use of precision hydrometers and thermometers.
* * * * *
Example. * * *
From Table 1:
193.0 deg. at 72.0 deg. F. = 190.2 de
g
192.0 deg. at 72.0 deg. F. = 189.1 de
g
-------------
Difference = 1.1 deg.
192.0 deg. at 72.0 deg. F. = 189.1 de
g
192.0 deg. at 73.0 deg. F. = 188.9 de
g
-------------
Difference = 0.2 deg.
* * * * *
Proof at 60 deg. F.=189.1+0.902-0.03=189.972 deg.=190.0 deg..
* * * * *
Sec. 30.24 [Amended]
Par. 13. Section 30.24 is amended by removing the degree symbol
following the number ``0.0005'' from the concluding sentence in
paragraph (a).
Sec. 30.32 [Amended]
Par. 14. Section 30.32 is amended by removing the word
``distilate'' in the third sentence of paragraph (c) and adding in its
place the word ``distillate''.
Sec. 30.43 [Amended]
Par. 15. Section 30.43 is amended by removing the word ``wight'' in
the second sentence of the introductory text and adding in its place
the word ``weight''.
Sec. 30.51 [Amended]
Par. 16. The example following Sec. 30.51 is amended by removing
the number ``868'' from the line which begins ``Proof of spirits'' and
by adding in its place the number ``86.8'' and by removing the number
``995'' from the line which begins ``Temperature correction factor''
and adding in its place the number ``0.995''.
PART 275--IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND
TUBES
Par. 17. The authority citation for part 275 continues to read as
follows:
Authority: 26 U.S.C. 5701, 5703, 5704, 5705, 5708, 5722, 5723,
5741, 5761, 5762, 5763, 6301, 6302, 6313, 6404, 7101, 7212, 7342,
7606, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.
Par. 18. Section 275.30 is revised to read as follows:
Sec. 275.30 Pipe tobacco.
On pipe tobacco imported or brought into the United States after
January 1, 1993, the tax imposed by law is 67.5 cents per pound and a
proportionate tax at the like rate on fractional parts of a pound. (See
26 U.S.C. 5701(f).)
Par. 19. Section 275.31 is revised to read as follows:
Sec. 275.31 Cigar tax rates.
(a) On cigars imported or brought into the United States on or
after January 1, 1993, the taxes imposed by law are:
(1) Small cigars. $1.125 per thousand.
(2) Large cigars. 12.75 percent of the sale price, but not more
than $30 per thousand.
(b) Cigars not exempt from tax under this part which are removed
but not intended for sale are taxed at the same rate as similar cigars
removed for sale. (See 26 U.S.C. 5701(a).)
Par. 20. Section 275.32 is revised to read as follows:
Sec. 275.32 Cigarette tax rates.
(a) On cigarettes imported or brought into the United States on or
after January 1, 1993, the taxes imposed by law are:
(1) Small cigarettes. $12 per thousand.
(2) Large cigarettes. $25.20 per thousand.
(b) Special rule for large cigarettes. If large cigarettes are more
than 6\1/2\ inches in length, the rate of tax is the rate prescribed
for small cigarettes, counting each 2 3/4 inches, or fraction thereof,
of the length of each as one cigarette. (See 26 U.S.C. 5701(b).)
Par. 21. Section 275.33 is revised to read as follows:
Sec. 275.33 Smokeless tobacco tax rates.
On smokeless tobacco imported or brought into the United States,
the following taxes are imposed by law:
(a) Snuff. Snuff removed on or after January 1, 1993, 36 cents per
pound and a proportional tax at a like rate on fractional parts of a
pound.
(b) Chewing tobacco. Chewing tobacco removed on or after January 1,
1993, 12 cents per pound and a proportional tax at the like rate on
fractional parts of a pound. (See 26 U.S.C. 5701(e).)
Par. 22. Section 275.34 is revised to read as follows:
Sec. 275.34 Cigarette papers.
(a) On each book or set of cigarette papers containing more than 25
papers imported or brought into the United States on or after January
1, 1993, the taxes imposed by law are 0.75 cent for each 50 papers or
fractional part thereof.
(b) Where cigarette papers measure more than 6\1/2\ inches in
length, they shall be taxable at the above rates, counting each 2\3/4\
inches, or fraction thereof, of the length of each as one cigarette
paper. (See 26 U.S.C. 5701(c).)
Par. 23. Section 275.35 is revised to read as follows:
Sec. 275.35 Cigarette tubes.
(a) On cigarette tubes imported or brought into the United States
on or after January 1, 1993, the taxes imposed by law are 1.5 cents for
each 50 tubes or fractional part thereof.
(b) Where cigarette tubes measure more than 6\1/2\ inches in
length, they shall be taxable at the above rates, counting each 2\3/4\
inches, or fraction thereof, of the length of each as one cigarette
tube. (See 26 U.S.C. 5701(d).)
Sec. 275.39 [Removed] and Sec. 275.39a [Redesignated as 275.39]
Par. 24. Section 275.39 is removed and section 275.39a is
redesignated as section 275.39.
Sec. 275.72a [Removed], Sec. 275.72b [Redesignated as 275.72a] and
Sec. 275.72c [Removed]
Par. 25. Section 275.72a is removed, section 275.72b is
redesignated as section 275.72a, and section 275.72c is removed.
Subpart H (Secs. 275.151-275.153) [Removed]
Par. 26. Subpart H consisting of Secs. 275.151 through 275.153, is
removed and reserved.
Sec. 275.183 [Removed]
Par. 27. Section 275.183 is removed and reserved.
Signed: June 3, 1996.
John W. Magaw,
Director.
Approved: June 10. 1996.
John P. Simpson,
Deputy Assistant Secretary (Regulatory, Tariff and Trade Enforcement).
[FR Doc. 96-17996 Filed 7-15-96; 8:45 am]
BILLING CODE 4810-31-P