**BUREAU OF ALCOHOL, TOBACCO AND FIREARMS**

**Alcohol & Tobacco**

**Office of Alcohol and Tobacco**

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#  Proposed Changes to the Certificate of Label Approval Form  {#proposed-changes-to-the-certificate-of-label-approval-form .unnumbered}

*By Susan Stewart (202) 927-8140*

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Earlier this year the Alcohol Labeling & Formulation Division (ALFD)
published a notice announcing that we were updating ATF Form 5100.31,
Application for and Certification/Exemption of Label/Bottle Approval
(COLA). We proposed changes to the current COLA which we hoped would
decrease the burden for industry members required to file the form. The
two most significant changes we proposed were to re-do the form in
"plain-language" in order to comply with Government standards, and to
eliminate the requirement to file a COLA when you add, change or delete
non-mandatory items on a previously approved label.

We received a total of 15 comments on the proposed revisions. Only one
entity commented on the plain language changes, and it supported these
changes. Four commentors agreed with the proposal to allow
additions/deletions/changes to non-mandatory information without ATF
approval, nine disagreed with this proposal, one was silent on this
issue and one was counted as neutral on this issue. It is significant to
mention that the Joint Committee of the States, which represents state
liquor authorities from both control states and non-control states, was
opposed to the proposal, but did state specifically that they would
support a blanket allowance to delete non-mandatory information without
ATF approval. ATF will not adopt the proposal to allow
additions/deletions/changes to non-mandatory information without ATF
approval.

ATF has decided to publish a second notice proposing that non-mandatory
items could be deleted without ATF approval. This notice will be
published in the near future, and will probably also incorporate changes
that will enhance electronic filing of the COLA.

If you have any questions about the COLA form, please contact the ALFD
customer service team toll free at 866-927-ALFD or by e-mail at
alfd@atfhq.atf.treas.gov. 

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# ATF Active Participant Among U.S. Delegation {#atf-active-participant-among-u.s.-delegation .unnumbered}

*By Sanford Lett (202) 927-8110*

ATF will provide regulatory expertise as part of the U.S. Government
delegation that will be attending the next meeting of the New World Wine
Producers (NWWP). The meeting will be held on September 17-20 in
Toronto, Canada. The NWWP is a group that meets twice-a-year and
consists of the United States, Canada, Australia, New Zealand, Chile,
Argentina, and South Africa. The NWWP provides a forum for government
officials to participate in discussions and negotiations parallel to
industry meetings on similar issues. Such issues, in general, deal with
improving international wine trade and removing impediments to trade.
The NWWP at its last session in Australia produced an agreement on the
mutual acceptance of enological practices which the United States,
Australia, New Zealand, and Canada have initialed. The initialed
agreement is currently being given a final review by the four
governments concerned and is expected to be officially signed at the
Toronto meeting in September. The Toronto meeting also marks the
beginning of multi-lateral discussions on wine labeling. Specifically,
the NWWP countries will explore whether to develop uniform labeling
requirements given each NWWP country\'s labeling laws and regulations.
The Toronto session will be the seventh meeting of the NWWP. 

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**Proposals on the Production**

# of Agricultural Wines  {#of-agricultural-wines .unnumbered}

*By Jennifer Berry (716) 434-8039*

ATF will be proposing two changes to the production regulations for
agricultural wines. Agricultural wines are defined in the regulations as
wines made from agricultural products other than the juice of fruit --
for example raisins, honey, rhubarb, etc. The first proposed change
would allow agricultural wine makers to produce a standard agricultural
wine with an alcohol by volume content of more than 14 percent. The
regulations in 27 CFR Part 24 currently classify agricultural wines with
a higher alcohol content as \"other than standard\" wines. The second
change would remove the minimum starting Brix of 22 degrees for
agricultural wines. ATF is making these proposals after receiving
petitions from a Texas raisin wine producer and a Colorado honey wine
producer. The Regulations Division has drafted a Notice of Proposed
Rulemaking proposing the changes, and hopes, upon publication, to
receive comments from producers and consumers of agricultural wines. 

# Acceleration of Returns and Payment of Excise Taxes Due in September  {#acceleration-of-returns-and-payment-of-excise-taxes-due-in-september .unnumbered}

*By Phyllis St. Clair (513) 684-3334*

Public Law No. 103-465, the Uruguay Round Agreements Act, permanently
accelerated the payment of taxes due on distilled spirits, wine, beer,
tobacco products, and cigarette papers and tubes for the second
semimonthly period of September. The new law split the second
semimonthly period of September into two payment periods and required
receipt of payment as described below.

**[ALCOHOL AND TOBACCO TAXPAYERS REQUIRED TO FILE BY EFT]{.underline}**

For those taxpayers required to file their payments by electronic fund
transfer (EFT), the accelerated payment period is from September 16-26.
Payment of taxes and a return for this accelerated payment period is due
on or before September 28. Industry Circular 95-4 outlines the
accelerated payment periods and due dates. This year the accelerated
period is September 16-26 and the return and payment of taxes are due on
September 29, a Saturday. Therefore, it is due on Friday, September 28.
Had the date fallen on Sunday, the return and payment of taxes would
have been due on the following Monday. Tax payment and a return for the
remaining four days of the semi-monthly period, September 27-30 is due
on October 12. For the short period, September 27-30, this return and
tax payment is due on October 14. However, this day falls on a Sunday.
Since this return is not an accelerated period, the return and taxes are
due on Friday, October 12, as set forth in the regulations.

**[Safe harbor]{.underline}** - Under a safe harbor, the accelerated
payment requirement is satisfied if the taxpayer pays an amount equal to
11/15^th^ (73.3 percent) of the liability for the first semi-monthly
period in September and any underpayment of tax for the accelerated
period is paid by October 12. Taxpayers should show any increasing or
decreasing adjustment for the accelerated period in Schedule A or B of
the tax return due on October 12.

**[ALCOHOL AND TOBACCO TAXPAYERS NOT REQUIRED TO FILE BY
EFT]{.underline}**

For those taxpayers not required to file their payments by electronic
fund transfer (EFT), the accelerated payment period is from September
16-25. Payment of taxes and a return for this period is due on or before
September 28. Industry Circular 95-4 outlines the accelerated payment
periods and due dates. This year the accelerated period is September
16-26 and the return and payment of taxes are due on September 29, a
Saturday. Therefore, it is due on Friday, September 28. Had the date
fallen on Sunday, the return and payment of taxes would have been due on
the following Monday. A return and tax payment for the remaining five
days of the semi-monthly period, September 26-30 is due on October 12.
For the short period, September 26-30, this return and tax payment is
due on October 14. However, this day falls on a Sunday. Since this
return is not an accelerated period, the return and taxes are due on
Friday, October 12, as set forth in the regulations.

**[Safe harbor]{.underline}** - Under a safe harbor, the accelerated
payment requirement is satisfied if the taxpayer pays an amount equal to
2/3rds (66.7 percent) of the liability for the first semi-monthly period
in September and any underpayment of tax for the accelerated period is
paid by October 12. Taxpayers should show any increasing or decreasing
adjustment for the accelerated period in Schedule A or B of the tax
return due on October 12.

Additional information about the accelerated return filings and payments
should be directed to the Chief, National Revenue Center at (513)
684-3334 or 1-800-398-2282. 