[Federal Register: March 22, 1999 (Volume 64, Number 54)]
[Rules and Regulations]
[Page 13682-13686]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr22mr99-12]
[[Page 13682]]
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DEPARTMENT OF THE TREASURY
Bureau of Alcohol, Tobacco and Firearms
27 CFR Part 24
[T.D. ATF-409]
RIN 1512-AB87
Delegation of Authority
AGENCY: Bureau of Alcohol, Tobacco and Firearms (ATF), Treasury.
ACTION: Treasury decision, final rule.
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SUMMARY: Authority delegation. This final rule places most ATF
authorities contained in part 24, title 27 Code of Federal Regulations
(CFR), with the ``appropriate ATF officer'' and requires that persons
file documents required by part 24, title 27 Code of Federal
Regulations (CFR), with the ``appropriate ATF officer'' or in
accordance with the instructions on the ATF form. Also, this final rule
removes the definitions of, and references to, specific officers
subordinate to the Director. Concurrently with this Treasury Decision,
ATF Order 1130.5 is being published. Through this order, the Director
has delegated most of the authorities in 27 CFR part 24 to the
appropriate ATF officers and specified the ATF officers with whom
applications, notices and other reports, which are not ATF forms, are
filed.
EFFECTIVE DATE: March 22, 1999.
FOR FURTHER INFORMATION CONTACT: Robert Ruhf, Revenue Operations
Branch, Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts
Avenue NW., Washington, DC 20226 (202-927-8220).
SUPPLEMENTARY INFORMATION:
Background
Pursuant to Treasury Order 120-01 (formerly 221), dated June 6,
1972, the Secretary of the Treasury delegated to the Director of the
Bureau of Alcohol, Tobacco and Firearms (ATF), the authority to
enforce, among other laws, the provisions of chapter 51 of the Internal
Revenue Code of 1986 (IRC). The Director has subsequently redelegated
certain of these authorities to appropriate subordinate officers by way
of various means, including by regulation, ATF delegation orders,
regional directives, or similar delegation documents. As a result, to
ascertain what particular officer is authorized to perform a particular
function under chapter 51, each of these various delegation instruments
must be consulted. Similarly, each time a delegation of authority is
revoked or redelegated, each of the delegation documents must be
reviewed and amended as necessary.
ATF has determined that this multiplicity of delegation instruments
complicates and hinders the task of determining which ATF officer is
authorized to perform a particular function. ATF also believes these
multiple delegation instruments exacerbate the administrative burden
associated with maintaining up-to-date delegations, resulting in an
undue delay in reflecting current authorities.
Accordingly, this final rule rescinds all authorities of the
Director in part 24 that were previously delegated and places those
authorities with the ``appropriate ATF officer.'' Most of the
authorities of the Director that were not previously delegated are also
placed with the ``appropriate ATF officer.'' Along with this final
rule, ATF is publishing ATF Order 1130.5, Delegation Order--Delegation
of the Director's Authorities in part 24, Wine, which delegates certain
of these authorities to the appropriate organizational level. The
effect of these changes is to consolidate all delegations of authority
in part 24 into one delegation instrument. This action both simplifies
the process for determining what ATF officer is authorized to perform a
particular function and facilitates the updating of delegations in the
future. As a result, delegations of authority will be reflected in a
more timely and user-friendly manner.
In addition, this final rule also eliminates all references in the
regulations that identify the ATF officer with whom an ATF form is
filed. This is because ATF forms will indicate the officer with whom
they must be filed. Similarly, this final rule also amends part 24 to
provide that the submission of documents other than ATF forms (such as
letterhead applications, notices and reports) must be filed with the
``appropriate ATF officer'' identified in ATF Order 1130.5. These
changes will facilitate the identification of the officer with whom
forms and other required submissions are filed.
This final rule also makes various technical amendments to Subpart
C--Administrative and Miscellaneous Provisions of 27 CFR part 24.
Specifically, a new Sec. 24.19 is added to recognize the authority of
the Director to delegate regulatory authorities in part 24 and to
identify ATF Order 1130.5 as the instrument reflecting such
delegations. Also, Sec. 24.20 is amended to provide that the
instructions for an ATF form identify the ATF officer with whom it must
be filed.
ATF intends to make similar changes in delegations to all other
parts of Title 27 of the Code of Federal Regulations through separate
rulemakings. By amending the regulations part by part, rather than in
one large rulemaking document and ATF Order, ATF minimizes the time
expended in notifying interested parties of current delegations of
authority.
Paperwork Reduction Act
The provisions of the Paperwork Reduction Act of 1995, Pub. L. 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 new or
revised 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 Procedure 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 Robert Ruhf, Regulations
Division,
[[Page 13683]]
Bureau of Alcohol, Tobacco and Firearms.
List of Subjects in 27 CFR Part 24
Administrative practice and procedure, Authority delegations,
Claims, Electronic fund transfers, Excise taxes, Exports, Food
additives, Fruit juices, Labeling, Liquors, Packaging and containers,
Reporting and recordkeeping requirements, Research, Scientific
equipment, Spices and flavorings, Surety bonds, Taxpaid wine bottling
house, Transportation, Vinegar, Warehouses, Wine.
Authority and Issuance
Title 27, Code of Federal Regulations is amended as follows:
PART 24--WINE
Paragraph 1. The authority citation for part 24 continues to read
as follows:
Authority: 5 U.S.C. 552(a); 26 U.S.C. 5001, 5008, 5041, 5042,
5044, 5061, 5062, 5081, 5111-5113, 5121, 5122, 5142, 5143, 5173,
5206, 5214, 5215, 5351, 5353, 5354, 5356, 5357, 5361, 5362, 5364-
5373, 5381-5388, 5391, 5392, 5511, 5551, 5552, 5661, 5662, 5684,
6065, 6091, 6109, 6301, 6302, 6311, 6651, 6676, 7011, 7302, 7342,
7502, 7503, 7606, 7805, 7851; 31 U.S.C. 9301, 9303, 9304, 9306.
Sec. 24.3 [Removed]
Par. 2. Section 24.3 is removed.
Par. 3. Section 24.10 is amended by removing the definitions of
``Area supervisor'', ``ATF Officer'', ``Region'', and ``Regional
director (compliance)'' and by adding a new definition of ``Appropriate
ATF officer'' to read as follows:
Sec. 24.10 Meaning of terms.
* * * * *
Appropriate ATF Officer. An officer or employee of the Bureau of
Alcohol, Tobacco and Firearms (ATF) authorized to perform any functions
relating to the administration or enforcement of this part by ATF Order
1130.5, Delegation Order--Delegation of the Director's Authorities in
27 CFR Part 24--Wine.
* * * * *
Par. 4. In Subpart C--Administrative and Miscellaneous Provisions,
the undesignated center heading of ``Authorities of the Director'' is
amended by removing the words ``of the Director''.
Par. 5. A new Sec. 24.19 is added in Subpart C after the
undesignated center heading of ``Authorities'', to read as follows:
Sec. 24.19 Delegations of the Director.
Most of the regulatory authorities of the Director contained in
this Part 24 are delegated to appropriate ATF officers. These ATF
officers are specified in ATF Order 1130.5, Delegation Order--
Delegation of the Director's Authorities in 27 CFR Part 24--Wine. ATF
delegation orders, such as ATF Order 1130.5, are available to any
interested person by mailing a request to the ATF Distribution Center,
P.O. Box 5950, Springfield, Virginia 22150-5190, or by accessing the
ATF web site
(http://www.atf.treas.gov/).
Sec. Sec. 24.20, 24.21, 24.22, 24.87, 24.127, 24.245, 24.246, 24.247,
24.248, 24.249, and 24.250 [Amended]
Par. 6. In part 24 remove the words ``Director'' each place it
appears and add, in substitution, the words ``appropriate ATF officer''
in the following places:
(a) Section 24.20(a);
(b) Section 24.21(a) introductory text, and (c);
(c) Section 24.22(a) introductory text, and (b);
(d) Section 24.87;
(e) Section 24.127;
(f) Section 24.245;
(g) Section 24.246(a)(1);
(h) Section 24.247;
(i) Section 24.248;
(j) Section 24.249(a); and (k) Section 24.250(b)(9).
Par. 7. Section 24.20 is amended by adding a sentence at the end of
paragraph (a) and revising paragraph (b) to read as follows:
Sec. 24.20 Forms prescribed.
(a) * * * The form will be filed in accordance with the
instructions for the form.
(b) Forms may be requested from the ATF Distribution Center, P.O.
Box 5950, Springfield, Virginia 22150-5190, or by accessing the ATF web
site (http://www.atf.treas.gov/).
* * * * *
Sec. Sec. 24.21, 24.26, 24.27, 24.28, 24.29, 24.30, 24.31, 24.32,
24.52, 24.60, 24.62, 24.65, 24.66, 24.69, 24.70, 24.77, 24.91, 24.96,
24.105, 24.107, 24.108, 24.110, 24.111, 24.115, 24.116, 24.120, 24.123,
24.124, 24.125, 24.135, 24.137, 24.140, 24.141, 24.150, 25.154, 25.155,
24.157, 24.159, 24.165, 24.166, 24.167, 24.169, 24.170, 24.183, 24.191,
24.231, 24.236, 24.242, 24.249, 24.260, 24.265, 24.272, 24.273, 24.276,
24.278, 24.279, 24.296, 24.300 and 24.313 [Amended]
Par. 8. Part 24 is further amended by removing the words ``regional
director (compliance)'' each place it appears and adding, in
substitution, the words ``appropriate ATF officer'' in the following
places:
(a) Section 24.21(b);
(b) Section 24.26;
(c) Section 24.27;
(d) Section 24.28;
(e) Section 24.29;
(f) Section 24.30;
(g) Section 24.31;
(h) Section 24.32;
(i) Section 24.52(a);
(j) Section 24.60;
(k) Section 24.62;
(l) Section 24.65(a) introductory text, (b) introductory text, and
(c) introductory text;
(m) Section 24.66(a);
(n) Section 24.69(b);
(o) Section 24.70;
(p) Section 24.77(c), (d) and (e);
(q) Section 24.91(c);
(r) Section 24.96(a);
(s) Section 24.105;
(t) Section 24.107;
(u) Section 24.108;
(v) Section 24.110(c)(1);
(w) Section 24.111;
(x) Section 24.115;
(y) Section 24.116;
(z) Section 24.120;
(aa) Section 24.123;
(bb) Section 24.124;
(cc) Section 24.125(c);
(dd) Section 24.135(b)(4), (c), (d) and (e);
(ee) Section 24.137(a), (b)(3) and (c);
(ff) Section 24.140(a) and (b)(3);
(gg) Section 24.141;
(hh) Section 24.150;
(ii) Section 24.154;
(jj) Section 24.155 (a), introductory text and (b);
(kk) Section 24.157;
(ll) Section 24.159;
(mm) Section 24.165;
(nn) Section 24.166;
(oo) Section 24.167(a);
(pp) Section 24.169;
(qq) Section 24.170(a) and (b);
(rr) Section 24.183;
(ss) Section 24.191;
(tt) Section 24.231;
(uu) Section 24.236;
(vv) Section 24.242 (a), introductory text, (b), (c)(1),
introductory text, and (c)(2);
(ww) Section 24.249(c);
(xx) Section 24.260;
(yy) Section 24.265;
(zz) Section 24.272(b)(3) and (e);
(aaa) Section 24.273(b);
(bbb) Section 24.276;
(ccc) Section 24.278(h);
(ddd) Section 24.279(a);
(eee) Section 24.296(a) and (b);
(fff) Section 24.300(d); and
(ggg) Section 24.313, introductory text.
Par. 9. In Subpart C-Administrative and Miscellaneous Provisions,
the undesignated center headings of ``Authorities of the Regional
Director (Compliance)'' and ``Authorities of ATF Officers'' are
removed.
[[Page 13684]]
Sec. 24.22 [Amended]
Par. 10. Paragraph (b) of Sec. 24.22 is amended by removing the
words ``the regional director (compliance) for transmittal to''.
Par. 11. Paragraph (c) of Sec. 24.22 is amended by removing the
phrase ``the regional director (compliance), or the Director'' and
adding, in substitution, the phrase ``appropriate ATF officer''.
Secs. 24.36, 24.230 and 24.235 [Amended]
Par. 12. Section 24.36, Sec. 24.230, and paragraph (b) of
Sec. 24.235 are amended by removing the words ``area supervisor'' and
adding, in substitution, the words ``appropriate ATF officer''.
Par. 13. Section 24.25 is revised to read as follows:
Sec. 24.25 Emergency variations from requirements.
(a) General. The appropriate ATF officer may approve construction,
equipment, and methods of operation other than as specified in this
part, when in the judgment of such officer an emergency exists, the
proposed variations from the specified requirements are necessary, and
the proposed variations:
(1) Will afford the security and protection to the revenue intended
by the prescribed specifications;
(2) Will not hinder the effective administration of this part; and
(3) Will not be contrary to any provisions of law.
(b) Application. The proprietor must submit a written application
to the appropriate ATF officer within 24 hours of any temporary
approval granted under paragraph (c) of this section, which describes
the proposed variation, and sets forth the reasons therefor.
(c) Temporary Approval. The proprietor who desires to employ an
emergency variation from requirements must contact the appropriate ATF
officer and request temporary approval until the written application,
required by paragraph (b) of this section, is acted upon. The
appropriate ATF officer will be a subordinate of the ATF officer
designated in paragraph (a) of this section. Where the emergency
threatens life or property, the proprietor may take immediate action to
correct the situation without prior notification; however, the
proprietor must promptly contact the appropriate ATF officer and file
with that officer a report concerning the emergency and the action
taken to correct the situation.
(d) Conditions. The proprietor must, during the period of variation
from requirements granted under this section, comply with the terms of
the approved application. A failure to comply in good faith with any
procedures, conditions, and limitations will automatically terminate
the authority for a variation. Upon termination of the variation, the
proprietor must fully comply with requirements of regulations for which
the variation was authorized. Authority for any variation may be
withdrawn whenever in the judgment of the appropriate ATF officer the
revenue is jeopardized or the effective administration of this part is
hindered by the continuation of the variation.
Secs. 24.30, 24.35, 24.37, 24.40, 24.54, 24.77, 24.91, 24.117, 24.259,
24.291, 24.293, 24.300 and 24.304 [Amended]
Par. 14. Part 24 is further amended by adding the word
``appropriate'' before the words ``ATF officer'' each place it appears
in the following places:
(a) Section 24.30;
(b) Section 24.35;
(c) Section 24.37;
(d) Section 24.40;
(e) Section 24.54(c);
(f) Section 24.77(d);
(g) Section 24.91, introductory text;
(h) Section 24.117;
(i) Section 24.259(c);
(j) Section 24.291(c);
(k) Section 24.293(b);
(l) Section 24.300(b) and (e)(3); and
(m) Section 24.304(a).
Sec. 24.31 [Amended]
Par. 15. Section 24.31 is amended by removing the phrase ``a
designated'', and in substitution, adding the phrase ``an
appropriate''.
Par. 16. Section 24.41 is revised to read as follows:
Sec. 24.41 Office facilities.
The appropriate ATF officer may require the proprietor to furnish
temporarily a suitable work area, desk and equipment necessary for the
use of appropriate ATF officers in performing Government duties whether
or not such office space is located at the specific premises where
regulated operations occur or at corporate business offices where no
regulated activity occurs. Such office facilities will be subject to
approval by the appropriate ATF officer.
Sec. 24.52 [Amended]
Par. 16. The second sentence of paragraph (b) of Sec. 24.52 is
amended by removing the words ``regional director (compliance) of the
region in which the bonded wine premises or taxpaid wine bottling house
is located'' and adding, in substitution, the phrase ``appropriate ATF
officer''.
Par. 17. The first, fifth and sixth sentences of paragraph (b) of
Sec. 24.77 are revised to read as follows:
Sec. 24.77 Experimental wine.
* * * * *
(b) Qualification. An institution that wants to conduct
experimental wine operations must apply in letter form to the
appropriate ATF officer. * * * The applicant must, when required by the
appropriate ATF officer, furnish as part of the application, additional
information that may be necessary to determine whether the application
should be approved. Operations may not begin until authorized by the
appropriate ATF officer.
* * * * *
Par. 19. The second and last sentences of Sec. 24.80 are revised to
read as follows:
Sec. 24.80 General.
* * * The formula must be prepared and filed on ATF F 5120.29,
Formula and Process for Wine, in accordance with the instructions on
the form.* * * Except for research, development, and testing, no
special natural wine, agricultural wine, or, if required to be covered
by an approved formula, wine other than standard wine may be produced
prior to approval by the appropriate ATF officer of a formula covering
each ingredient and process (if the process requires approval) used in
the production of the product.
* * * * *
Par. 20. The third and sixth sentences of Sec. 24.81 are revised as
follows:
Sec. 24.81 Filing of formulas.
* * * After a change in formula is approved, the original formula
must be surrendered to the appropriate ATF officer. * * * The
appropriate ATF officer may at any time require the proprietor to file
a statement of process in addition to that required by the ATF F
5120.29 or any other data to determine whether the formula should be
approved or the approval continued.
* * * * *
Sec. 24.82 [Amended]
Par. 21. The fourth sentence of Sec. 24.82 is amended by removing
the words ``Director or the regional director (compliance)'' and
adding, in substitution, the words ``appropriate ATF officer''.
Sec. 24.100 [Amended]
Par. 22. Section 24.100 and the introductory text of paragraph (g)
of Sec. 24.300 are amended to remove the phrase ``to the regional
director (compliance)''.
Sec. 24.101 [Amended]
Par. 23. The first and second sentences of paragraph (a) of
Sec. 24.101
[[Page 13685]]
are amended to remove the phrase ``with the regional director
(compliance)'' and in the first sentence only add, in substitution, the
phrase ``as provided in Sec. 24.105''.
Par. 24. Section 24.103 is revised to read as follows:
Sec. 24.103 Other operations.
Upon the specific approval of the appropriate ATF officer, other
operations not provided for in this part may be conducted on wine
premises. Authority to conduct other operations may be obtained by
submitting an application to the appropriate ATF officer. The
application must specifically describe the operation to be conducted
and the wine premises and equipment to be used. An appropriate ATF
officer may make any inquiry necessary to determine whether the conduct
of other operations on wine premises would jeopardize the revenue,
conflict with wine operations, or be contrary to law. Other operations
authorized under this section will be conducted in accordance with the
conditions, limitations, procedures, and terms stated in the approved
application. Authority to conduct other operations may be withdrawn
whenever the appropriate ATF officer determines the conduct of the
other operations on wine premises jeopardizes the revenue, conflicts
with wine operations, or is contrary to law.
Sec. Sec. 24.106, 24.114, 24.135, and 24.137 [Amended]
Par. 25. The fourth sentence of Sec. 24.106, the second and third
sentences of Sec. 24.114, the introductory text of paragraph (b) of
Sec. 24.135 and paragraph (b) of Sec. 24.137 are amended to remove the
phrase ``with the regional director (compliance)''.
Sec. 24.109 [Amended]
Par. 26. The second sentence of paragraph (k) of Sec. 24.109 is
amended by removing the words ``regional director (compliance) of any
ATF region'' and adding, in substitution, the phrase ``appropriate ATF
officer'' and the fourth and fifth sentences are amended by removing
the words ``regional director (compliance)'' and by adding, in
substitution, the phrase ``appropriate ATF officer''.
Par. 27. Paragraph (d) of Sec. 24.110 is revised to read as
follows:
Sec. 24.110 Organizational Documents.
* * * * *
(d) Availability of additional corporate documents. The originals
of documents required to be submitted under this section and additional
documents that may be required by the appropriate ATF officer (such as
articles of incorporation, bylaws, and any certificate issued by a
State authorizing operations) must be made available to any appropriate
ATF officer upon request.
* * * * *
Sec. 24.116 [Amended]
Par. 28. The last sentence of Sec. 24.116 is amended to remove the
words ``regional director'' and adding, in substitution, the phrase
``appropriate ATF officer''.
Sec. 24.131 [Amended]
Par. 29. Section 24.131 is amended to remove the words ``regional
director (compliance) through the area supervisor'' from the first
sentence and the words ``regional director (compliance)'' from the
third sentence and adding in both sentences, in substitution, the
phrase ``appropriate ATF officer''.
Par. 30. The first and second sentences of Sec. 24.145 are revised
to read as follows:
Sec. 24.145 General requirements.
Each person required to file a bond or consent of surety under this
part must prepare, execute and submit the bond or consent of surety on
the prescribed form in accordance with this part and the instructions
printed on the form. A person may not commence or continue any business
or operation relating to wine until all bonds and consents of surety
required under this part with respect to the business or operation have
been approved by the appropriate ATF officer.* * *
Sec. 24.201 [Amended]
Par. 31. The first sentence of Sec. 24.201 is amended by removing
the phrase ``from the Director'' and adding, in substitution, the word
``an''.
Sec. 24.211 [Amended]
Par. 32. The second sentence of Sec. 24.211 is amended by removing
the words ``with the Director''.
Par. 33. Paragraph (b) of Sec. 24.249 is revised to read as
follows:
Sec. 24.249 Experimentation with new treating material or process.
* * * * *
(b) Application. The proprietor who wants to conduct
experimentation must file an application with the appropriate ATF
officer setting forth in detail the experimentation to be conducted and
the facilities and equipment to be used. The proposed experimentation
must not be conducted until the appropriate ATF officer has determined
that the conduct of such experimentation must not jeopardize the
revenue, conflict with wine operations, or be contrary to law, and has
approved the application.
* * * * *
Sec. 24.250 [Amended]
Par. 34. Paragraph (a) of Sec. 24.250 is amended by removing the
following phrase ``regional director (compliance) of the region in
which the bonded wine premises is located'' and adding, in
substitution, the phrase ``appropriate ATF officer''.
Sec. 24.250 [Amended]
Par. 35. Paragraph (c) of Sec. 24.250 is revised by removing the
word ``Director'' in the first sentence and, in substitution, adding
the phrase ``appropriate ATF officer'', and removing the last two
sentences.
Par. 36. Paragraph (d) of Sec. 24.250 is revised to read as
follows:
Sec. 24.250 Application for use of new treating material or process.
* * * * *
(d) Processing of application. After evaluation of the data
submitted with the application, the appropriate ATF officer will make a
decision regarding the acceptability of the proposed treatment in good
commercial practice. The appropriate ATF officer will notify the
proprietor of the approval or disapproval of the application.
* * * * *
Sec. 24.267 [Amended]
Par. 37. Section 24.267 is amended by removing the words ``regional
director (compliance) or nearest designated'' and adding, in
substitution, the word ``appropriate''.
Par. 38. The text of 24.268 is revised to read as follows:
Sec. 24.268 Losses by fire or other casualty.
The proprietor must immediately report any loss by theft, fire or
other casualty, or any other extraordinary or unusual loss to the
appropriate ATF officer. If required by the appropriate ATF officer,
the proprietor must file a claim under the provisions of Sec. 24.65.
The volume of wine loss must be reported on ATF F 5120.17 for the
reporting period during which the loss occurred.
* * * * *
Sec. 24.272 [Amended]
Par. 39. Paragraph (b)(1) of Sec. 24.272 is amended by removing the
words ``regional director (compliance) of each ATF region in which
taxes are paid'' and adding, in substitution, the words ``appropriate
ATF officer''.
Par. 40. Paragraph (a) of Sec. 24.294 is revised to read as
follows:
[[Page 13686]]
Sec. 24.294 Destruction of Wine.
(a) General. Wine on bonded wine premises may be destroyed on or
off wine premises by the proprietor without payment of tax. A
proprietor who wants to destroy wine on or off wine premises must file
with the appropriate ATF officer an application stating the kind,
alcohol content, and approximate volume of wine to be destroyed, where
the wine is to be destroyed, and the reason for destruction. Wine to be
destroyed must be inspected, and the destruction supervised, by an
appropriate ATF officer unless the appropriate ATF officer authorizes
the proprietor to destroy the wine without inspection and supervision.
The wine must not be destroyed until the proprietor has received
authority from the appropriate ATF officer.
Par. 41. The third sentence of paragraph (a) introductory text, of
Sec. 24.300 is amended by removing the phrase ``submitted to the
regional director (compliance)''.
Par. 42. Sec. 24.300, paragraph (c) and the third and fifth
sentences of paragraph (g)(2) are revised to read as follows:
Sec. 24.300 General.
* * * * *
(c) Prescribed forms. All reports required by this part must be
submitted on forms prescribed by Sec. 24.20. Entries will be made as
indicated by the headings of the columns and lines, and as required by
the instructions for the form. Report forms are furnished free of cost.
* * * * *
(g) ATF F 5120.17, Report of bonded wine premises operations. * * *
(2) * * * A proprietor who is commencing operations during a
calendar year and expects to meet these criteria may use a letter
notice to the appropriate ATF officer, and file an annual ATF F 5120.17
for the remaining portion of the calendar year. * * * If there is a
jeopardy to the revenue, the appropriate ATF officer may at any time
require any proprietor otherwise eligible for annual filing of a report
of bonded wine premises operations to file such report monthly.
* * * * *
Signed: December 9, 1998.
John W. Magaw,
Director.
Approved: February 9, 1999.
John P. Simpson,
Deputy Assistant Secretary (Regulatory, Tariff and Trade Enforcement).
[FR Doc. 99-6736 Filed 3-19-99; 8:45 am]
BILLING CODE 4810-31-P This was last updated on March 23, 1999