October 9, 2001, the Drug Enforcement Administration (DEA) published
in the Federal Register an interpretive rule stating that under
the Controlled Substance Act and DEA regulations, any amount of
THC, including microscopic traces, is a schedule I controlled
substance. The intent of this rule is to ban from importation
or sale foods made from or containing hemp because they contain
traces of THC, the primary active constituent of marijuana. Products
on the market that might be affected by this action include some
alcohol beverages, cheeses, coffees, corn chips, energy drinks,
flours, ice creams, snack bars, salad oils, sodas and veggie burgers.
The comment period for the proposed rule (DEA-205) ended December
will not change our April 6, 2000, hemp policy pending finalization
of DEA's rulemaking process on this issue. When DEA's final
rule is published, ATF will apply it to alcohol beverages containing
hemp. If you have any questions about, or would like a copy
of the April 6, 2000 hemp policy, please contact the Alcohol
Labeling & Formulation Division Customer Service Team toll
free at 1-866-927-ALFD (2533) or by e-mail at firstname.lastname@example.org.
Tax Return Packets Mailed
By Yolanda Whitehead (513) 684-3334
National Revenue Center (NRC) mailed pre-printed excise tax
return packets during the last week of December 2001, to all
wineries, breweries, distilled spirits plants and tobacco manufacturers
who filed an excise tax return during calendar year 2001. Excise
taxpayers that do not receive a pre-printed excise tax return
packet should contact their ATF Specialist in the NRC at 1-800-398-2282
or (513) 684-3334. In addition to requesting the excise tax
return packet, taxpayers should verify the mailing address on
file at the NRC. Taxpayers may also visit ATF's website at http://www.atf.gov/alcohol/info/index.htm
for additional information. The local ATF office in Puerto Rico
will mail similar packets to permittees and MNBP claimants located
in Puerto Rico.
Calculate the total excise tax liability (Line
17 on ATF Form 5000.24) made during calendar year 2001 to determine
if tax payments for calendar year 2002 must be made using Electronic
Funds Transfer (EFT). A taxpayer must use EFT to pay taxes during
calendar year 2002 if:
total excise taxes liability for a single commodity (Beer,
Wine, Distilled Spirits or Tobacco Products) during calendar
year 2001 exceeded $5 million, or
taxpayer is part of a control group, whose total excise taxes
liability for a single commodity during calendar year 2001
exceeded $5 million.
should contact their ATF Specialist at the NRC for further assistance.
Barbara Klumpp (513) 684-3334
the implementation of the tobacco importer program in January
2000, the Wholesaler/Importer Units received over 900 applications.
These units have issued 364 original permits, which expire three
years from the date of issuance. Currently, there are over 100
applications, which have been sent for field inspection pending
qualification. Over 300 applicants have decided to withdraw
their application or discontinue operations. Effective January
1, 2002, approximately 100 temporary permits were issued which
expire December 31, 2002. If any tobacco importer holds a temporary
permit, which expired effective December 31, 2001, and did not
receive a new permit, they should contact the National Revenue
Center, Wholesaler/Importer Unit, at 1-800-398-2282 or 513-684-3337.
a reminder, if any tobacco importer has any changes in name,
location, business structure or phone number, the Wholesaler/Importer
Unit should be contacted immediately at either number listed
above or send written notification to Bureau of Alcohol, Tobacco
and Firearms, 8002 Federal Office Building, 550 Main Street,
Attention: Wholesaler/Importer Unit Cincinnati, OH 45202-3263.