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TREAS/TTB RIN: 1513-AC31 Publication ID: Spring 2019 
Title: Implementation of Statutory Amendments Requiring the Modification of the Definition of Cider 
Abstract:

The Alcohol and Tobacco Tax and Trade Bureau (TTB) published a temporary rule amending its wine regulations to implement changes made to the definition of "hard cider" in the Internal Revenue Code of 1986 by the Protecting Americans from Tax Hikes Act (PATH Act). Through a concurrent notice of proposed rulemaking, TTB solicited public comments on the temporary regulatory amendments.  TTB subsequently published a second temporary rule that delayed a labeling requirement; that is, that the statement "Tax class 5041(b)(6)" appear on the container of any wine for which the hard cider tax rate is claimed when the product is removed from wine premises or customs custody. TTB issued a concurrent notice of proposed rulemaking and re-opened the comment period for the original proposal.  TTB is now finalizing the temporary rules with some changes based on comments received.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 27 CFR 24   
Legal Authority: 26 U.S.C. 5041(b)(6)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Temporary Rule; Concurrent NPRM  01/23/2017  82 FR 7653   
Temporary Rule Effective  01/23/2017 
NPRM; Cross Reference to Temporary Rule  01/23/2017  82 FR 7753   
NPRM Comment Period End  03/24/2017 
Final Rule  09/00/2019 
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Kara T. Fontaine
Program Manager
Department of the Treasury
Alcohol and Tobacco Tax and Trade Bureau
1310 G Street NW., Box 12,
Washington, DC 20005
Phone:202 453-1039
Fax:202 453-2636
Email: kara.fontaine@ttb.gov