[Federal Register Volume 74, Number 143 (Tuesday, July 28, 2009)]
[Proposed Rules]
[Pages 37426-37429]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-17178]



Federal Register / Vol. 74, No. 143 / Tuesday, July 28, 2009 / 
Proposed Rules

[[Page 37426]]


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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

27 CFR Parts 17, 19, 20, 22, 24, 25, 26, 27, 28, 31, 40, 44, 46, 
and 70

[Docket No. TTB-2009-0003; Notice No. 96; Re: T.D. TTB-79]
RIN 1513-AB63


Liquor Dealer Recordkeeping and Registration and Repeal of 
Certain Special (Occupational) Taxes

AGENCY: Alcohol and Tobacco Tax and Trade Bureau, Treasury.

ACTION: Notice of proposed rulemaking.

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SUMMARY: Elsewhere in this issue of the Federal Register, the Alcohol 
and Tobacco Tax and Trade Bureau is issuing a temporary rule 
implementing section 11125 of the Safe, Accountable, Flexible, 
Efficient Transportation Equity Act: A Legacy for Users, which repealed 
certain special (occupational) taxes and which continues to require 
recordkeeping and registration by dealers in distilled spirits, wines, 
and beer, and by manufacturers of nonbeverage products. In this notice 
of proposed rulemaking, we are soliciting comments from all interested 
parties on the regulatory amendments to implement these changes. The 
text of the regulations in the temporary rule published elsewhere in 
this issue of the Federal Register serves as the text of the proposed 
regulations.

DATES: Comments must be received on or before September 28, 2009.

ADDRESSES: You may send comments on this notice to one of the following 
addresses:
    <bullet> http://www.regulations.gov (via the online comment form 
for this notice as posted within Docket No. TTB-2009-0003 at 
``Regulations.gov,'' the Federal e-rulemaking portal);
    <bullet> Director, Regulations and Rulings Division, Alcohol and 
Tobacco Tax and Trade Bureau, P.O. Box 14412, Washington, DC 20044-
4412.
    <bullet> Hand Delivery/Courier in Lieu of Mail: Alcohol and Tobacco 
Tax and Trade Bureau, 1310 G Street, NW., Suite 200-E, Washington, DC 
20005.
    See the Public Participation section of this notice for specific 
instructions and requirements for submitting comments, and for 
information on how to request a public hearing.
    You may view copies of this notice and any comments we receive 
about this proposal at http://www.regulations.gov. A direct link to the 
appropriate Regulations.gov docket is also available under Notice No. 
96 on the TTB Web site at http://www.ttb.gov/regulations_laws/all_rulemaking.shtml. You also may view copies of this notice and any 
comments we receive about this proposal by appointment at the TTB 
Information Resource Center, 1310 G Street, NW., Washington, DC 20220. 
To make an appointment, call 202-453-2259.

FOR FURTHER INFORMATION CONTACT: For questions concerning dealer 
registration or occupational tax filing procedures, contact Jackie 
Feinauer, National Revenue Center, Alcohol and Tobacco Tax and Trade 
Bureau (800-937-8864); for other questions concerning this document, 
contact Steve C. Simon, Regulations and Rulings Division, Alcohol and 
Tobacco Tax and Trade Bureau (202-453--2164 or <a href="/cdn-cgi/l/email-protection#2350574655464d0d504a4e4c4d635757410d444c55"><span class="__cf_email__" data-cfemail="b5c6c1d0c3d0db9bc6dcd8dadbf5c1c1d79bd2dac3">[email protected]</span></a>).

SUPPLEMENTARY INFORMATION:

Background

    Elsewhere in this issue of the Federal Register, we are publishing 
a temporary rule setting forth regulatory amendments to implement 
section 11125 of the ``Safe, Accountable, Flexible, Efficient 
Transportation Equity Act: A Legacy for Users,'' Public Law 109-59, 119 
Stat. 1144 (``the Act''), signed by the President on August 10, 2005. 
Section 11125 of the Act amended various sections of the Internal 
Revenue Code of 1986 (IRC), 26 U.S.C., to repeal special (occupational) 
tax (SOT) on alcohol occupations. The Act continued the recordkeeping 
and registration requirements on liquor dealers (including all persons 
in the business of selling alcohol products fit for beverage use) and 
nonbeverage drawback claimants that SOT taxpayers were required to 
fulfill prior to the SOT repeal. Further, the Act retained the special 
(occupational) tax and the related registration requirement for certain 
tobacco occupations (manufacturer of tobacco products, manufacturer of 
cigarette papers and tubes, and export warehouse proprietor). The 
Alcohol and Tobacco Tax and Trade Bureau (TTB) is responsible for the 
administration of the IRC provisions relating to these tax, 
recordkeeping, and registration requirements.
    The temporary regulations published elsewhere in this issue of the 
Federal Register involve amendments to parts 17, 19, 20, 22, 24, 25, 
26, 27, 28, 31, 40, 44, 46, and 70 of the TTB regulations (27 CFR parts 
17, 19, 20, 22, 24, 25, 26, 27, 28, 31, 40, 44, 46, and 70). The text 
of the temporary regulations serves as the text of these proposed 
regulations. The preamble to the temporary regulations explains the 
regulatory amendments.

Public Participation

Comments Invited

    We invite comments from interested members of the public on this 
proposed rulemaking. Please submit your comments by the closing date 
shown above in this notice. Your comments must reference Notice No. 96 
and include your name and mailing address. Your comments also must be 
made in English, be legible, and be written in language acceptable for 
public disclosure. We do not acknowledge receipt of comments, and we 
consider all comments as originals.

Submitting Comments

    You may submit comments on this notice by one of the following two 
methods:
    <bullet> Federal e-Rulemaking Portal: You may electronically submit 
comments on this notice through ``Regulations.gov,'' the Federal e-
rulemaking portal. A direct link to the Regulations.gov docket 
containing this notice and its related comment submission form is 
available on the TTB Web site at http://www.ttb.gov/regulations_laws/all_rulemaking.shtml under Notice No. 96. You may also reach this 
notice and its related comment form via the Regulatons.gov search page 
at http://www.regulations.gov. Supplemental files may be attached to 
comments submitted via Regulations.gov. For complete instructions on 
how to use Regulations.gov, visit the site and click on ``User Guide'' 
under ``How to Use this Site.''
    <bullet> Mail: You may send written comments to the Director, 
Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade 
Bureau, P.O. Box 14412, Washington, DC 20044-4412.
    <bullet> Hand Delivery/Courier: You may hand-carry your comments or 
have them hand-carried to the Alcohol and Tobacco Tax and Trade Bureau, 
1310 G Street, NW., Suite 200-E, Washington, DC 20005.
    If you are commenting on behalf of an association, business, or 
other entity, your comment must include the entity's name as well as 
your name and position title. If you comment via http://www.regulations.gov, please enter the entity's name in the 
``Organization'' blank of the comment form. If you comment via mail, 
please submit your entity's comment on letterhead.
    You may also write to the Administrator before the comment

[[Page 37427]]

closing date to ask for a public hearing. The Administrator reserves 
the right to determine whether to hold a public hearing.

Confidentiality

    All submitted comments and attachments are part of the public 
record and subject to disclosure. Do not enclose any material in your 
comments that you consider to be confidential or inappropriate for 
public disclosure.

Public Disclosure

    On the Federal e-rulemaking portal, Regulations.gov, we will post, 
and you may view, copies of this notice, selected supporting materials, 
and any electronic or mailed comments we receive about this proposal. A 
direct link to the Regulations.gov docket containing this notice, any 
posted supporting materials, and the comments received on this proposal 
is available on the TTB Web site at http://www.ttb.gov/regulations_laws/all_rulemaking.shtml under Notice No. 96. You may also reach the 
relevant docket through the Regulations.gov search page at http://www.regulations.gov. For instructions on how to use Regulations.gov, 
visit the site and click on ``User Guide'' under ``How To Use This 
Site.''
    All posted comments will display the commenter's name, organization 
(if any), city, and State, and, in the case of mailed comments, all 
address information, including e-mail addresses. We may omit voluminous 
attachments or material that we consider unsuitable for posting.
    You also may view copies of this notice, the related petitions, any 
other supporting materials, and any electronic or mailed comments we 
receive about this proposal by appointment at the TTB Information 
Resource Center, 1310 G Street, NW., Washington, DC 20220. You may also 
obtain copies at 20 cents per 8.5- x 11-inch page. Contact our 
information specialist at the above address or by telephone at 202-927-
2400 to schedule an appointment or to request copies of comments or 
other materials.

Regulatory Flexibility Act, Paperwork Reduction Act, and Executive 
Order 12866

    Since the regulatory text proposed in this notice of proposed 
rulemaking is identical to that contained in the companion temporary 
rule, the analyses contained in the preamble of the temporary rule 
concerning the Regulatory Flexibility Act, the Paperwork Reduction Act, 
and Executive Order 12866 also apply to this proposed rule.

Drafting Information

    Steve C. Simon, Daniel Hiland, and Marjorie Ruhf of the Regulations 
and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, drafted 
this document. Other personnel also participated in its development.

List of Subjects

27 CFR Part 17

    Administrative practice and procedure, Claims, Cosmetics, Customs 
duties and inspection, Drugs, Excise taxes, Exports, Imports, Liquors, 
Packaging and containers, Puerto Rico, Reporting and recordkeeping 
requirements, Spices and flavorings, Surety bonds, Virgin Islands.

27 CFR Part 19

    Administrative practice and procedures, Caribbean Basin Initiative, 
Claims, Electronic funds transfers, Excise taxes, Exports, Gasohol, 
Imports, Labeling, Liquors, Packaging and containers, Puerto Rico, 
Reporting and recordkeeping requirements, Research, Security measures, 
Surety bonds, Vinegar, Virgin Islands, Warehouses.

27 CFR Part 20

    Alcohol and alcoholic beverages, Claims, Cosmetics, Excise taxes, 
Labeling, Packaging and containers, Penalties, Reporting and 
recordkeeping requirements, Surety bonds.

27 CFR Part 22

    Administrative practice and procedure, Alcohol and alcoholic 
beverages, Excise taxes, Reporting and recordkeeping requirements, 
Surety bonds.

27 CFR Part 24

    Administrative practice and procedure, 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 
flavoring, Surety bonds, Vinegar, Warehouses, Wine.

27 CFR Part 25

    Administrative practice and procedure, Beer, Claims, Electronic 
funds transfers, Excise taxes, Exports, Labeling, Packaging and 
containers, Reporting and recordkeeping requirements, Research, Surety 
bonds.

27 CFR Part 26

    Administrative practice and procedure, Alcohol and alcoholic 
beverages, Caribbean Basin Initiative, Claims, Customs duties and 
inspection, Electronic funds transfers, Excise taxes, Packaging and 
containers, Puerto Rico, Reporting and recordkeeping requirements, 
Surety bonds, Virgin Islands, Warehouses.

27 CFR Part 27

    Alcohol and alcoholic beverages, Beer, Cosmetics, Customs duties 
and inspection, Electronic funds transfers, Excise taxes, Imports, 
Labeling, Liquors, Packaging and containers, Reporting and 
recordkeeping requirements, Wine.

27 CFR Part 28

    Aircraft, Alcohol and alcoholic beverages, Armed forces, Beer, 
Claims, Excise taxes, Exports, Foreign trade zones, Labeling, Liquors, 
Packaging and containers, Reporting and recordkeeping requirements, 
Surety bonds, Vessels, Warehouses, Wine.

27 CFR Part 31

    Alcohol and alcoholic beverages, Claims, Excise taxes, Exports, 
Packaging and containers, Reporting and recordkeeping requirements.

27 CFR Part 40

    Cigars and cigarettes, Claims, Electronic funds transfers, Excise 
taxes, Imports, Labeling, Packaging and containers, Reporting and 
recordkeeping requirements, Surety bonds, Tobacco.

27 CFR Part 44

    Aircraft, Armed forces, Cigars and cigarettes, Claims, Customs 
duties and inspection, Excise taxes, Exports, Foreign trade zones, 
Labeling, Packaging and containers, Reporting and recordkeeping 
requirements, Surety bonds, Tobacco, Vessels, Warehouses.

27 CFR Part 46

    Administrative practice and procedure, Cigars and cigarettes, 
Claims, Excise taxes, Packaging and containers, Penalties, Reporting 
and recordkeeping requirements, Seizures and forfeitures, Surety bonds, 
Tobacco.

27 CFR Part 70

    Administrative practice and procedure, Claims, Excise taxes, 
Freedom of information, Law enforcement, Penalties, Reporting and 
recordkeeping requirements, Surety bonds.

Proposed Amendments to the Regulations

    For the reasons discussed in the preamble, TTB proposes to amend 27 
CFR parts 17, 19, 20, 22, 24, 25, 26, 27, 28, 31, 40, 44, 46, and 70 as 
follows:

[[Page 37428]]

PART 17--DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN 
MANUFACTURING NONBEVERAGE PRODUCTS

    1. The authority citation for part 17 is revised to read as 
follows:

    Authority:  26 U.S.C. 5010, 5111-5114, 5123, 5206, 5273, 6011, 
6065, 6091, 6109, 6151, 6402, 6511, 7213, 7652, 7805; 31 U.S.C. 
9301, 9303, 9304, 9306.

    2. [The proposed amendatory instructions and the proposed amended 
regulatory text for part 17 are the same as the amendatory instructions 
and the amended regulatory text set forth in the temporary rule on this 
subject published elsewhere in this issue of the Federal Register.]

PART 19--DISTILLED SPIRITS PLANTS

    3. The authority citation for part 19 is revised to read as 
follows:

    Authority:  19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-
5006, 5008, 5010, 5041, 5061, 5062, 5066, 5101, 5121-5124, 5171-
5173, 5175, 5176, 5178-5181, 5201-5204, 5206, 5207, 5211-5215, 5221-
5223, 5231, 5232, 5235, 5236, 5241-5243, 5271, 5273, 5301, 5311-
5313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559, 5561, 5562, 
5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676, 6806, 7510, 
7805; 31 U.S.C. 9301, 9303, 9304, 9306.

    4. [The proposed amendatory instructions and the proposed amended 
regulatory text for part 19 are the same as the amendatory instructions 
and the amended regulatory text set forth in the temporary rule on this 
subject published elsewhere in this issue of the Federal Register.]

PART 20--DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM

    5. The authority citation for part 20 continues to read as follows:

    Authority:  26 U.S.C. 5001, 5206, 5214, 5271-5275, 5311, 5552, 
5555, 5607, 6065, 7805.

    6. [The proposed amendatory instructions and the proposed amended 
regulatory text for part 20 are the same as the amendatory instructions 
and the amended regulatory text set forth in the temporary rule on this 
subject published elsewhere in this issue of the Federal Register.]

PART 22--DISTRIBUTION AND USE OF TAX-FREE ALCOHOL

    7. The authority citation for part 22 is revised to read as 
follows:

    Authority:  26 U.S.C. 5001, 5121, 5123, 5206, 5214, 5271-5275, 
5311, 5552, 5555, 6056, 6061, 6065, 6109, 6151, 6806, 7805; 31 
U.S.C. 9304, 9306.

    8. [The proposed amendatory instructions and the proposed amended 
regulatory text for part 22 are the same as the amendatory instructions 
and the amended regulatory text set forth in the temporary rule on this 
subject published elsewhere in this issue of the Federal Register.]

PART 24--WINE

    9. The authority citation for part 24 is revised to read as 
follows:

    Authority:  5 U.S.C. 552(a); 26 U.S.C. 5001, 5008, 5041, 5042, 
5044, 5061, 5062, 5121-5124, 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, 7302, 7342, 7502, 7503, 7606, 7805, 7851; 31 
U.S.C. 9301, 9303, 9304, 9306.

    10. [The proposed amendatory instructions and the proposed amended 
regulatory text for part 24 are the same as the amendatory instructions 
and the amended regulatory text set forth in the temporary rule on this 
subject published elsewhere in this issue of the Federal Register.]

PART 25--BEER

    11. The authority citation for part 25 is revised to read as 
follows:

    Authority:  19 U.S.C. 81c; 26 U.S.C. 5002, 5051-5054, 5056, 
5061, 5121-5124, 5222, 5401-5403, 5411-5417, 5551, 5552, 5555, 5556, 
5671, 5673, 5684, 6011, 6061, 6065, 6091, 6109, 6151, 6301, 6302, 
6311, 6313, 6402, 6651, 6656, 6676, 6806, 7342, 7606, 7805; 31 
U.S.C. 9301, 9303-9308.

    12. [The proposed amendatory instructions and the proposed amended 
regulatory text for part 25 are the same as the amendatory instructions 
and the amended regulatory text set forth in the temporary rule on this 
subject published elsewhere in this issue of the Federal Register.]

PART 26--LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN 
ISLANDS

    13. The authority citation for part 26 is revised to read as 
follows:

    Authority: 19 U.S.C. 81c; 26 U.S.C. 5001, 5007, 5008, 5010, 
5041, 5051, 5061, 5111-5114, 5121-5124, 5131-5132, 5207, 5232, 5271, 
5275, 5301, 5314, 5555, 6001, 6301, 6302, 6804, 7101, 7102, 7651, 
7652, 7805; 27 U.S.C. 203, 205; 31 U.S.C. 9301, 9303, 9304, 9306.

    14. [The proposed amendatory instructions and the proposed amended 
regulatory text for part 26 are the same as the amendatory instructions 
and the amended regulatory text set forth in the temporary rule on this 
subject published elsewhere in this issue of the Federal Register.]

PART 27--IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER

    15. The authority citation for part 27 is revised to read as 
follows:

    Authority:  5 U.S.C. 552(a), 19 U.S.C. 81c, 1202; 26 U.S.C. 
5001, 5007, 5008, 5010, 5041, 5051, 5054, 5061, 5121-5124, 5201, 
5205, 5207, 5232, 5273, 5301, 5313, 5555, 6302, 7805.

    16. [The proposed amendatory instructions and the proposed amended 
regulatory text for part 27 are the same as the amendatory instructions 
and the amended regulatory text set forth in the temporary rule on this 
subject published elsewhere in this issue of the Federal Register.]

PART 28--EXPORTATION OF ALCOHOL

    17. The authority citation for part 28 is revised to read as 
follows:

    Authority:  5 U.S.C. 552(a); 19 U.S.C. 81c, 1202; 26 U.S.C. 
5001, 5007, 5008, 5041, 5051, 5054, 5061, 5121, 5122, 5201, 5205, 
5207, 5232, 5273, 5301, 5313, 5555, 6302, 7805; 27 U.S.C. 203, 205; 
44 U.S.C. 3504(h).

    18. [The proposed amendatory instructions and the proposed amended 
regulatory text for part 28 are the same as the amendatory instructions 
and the amended regulatory text set forth in the temporary rule on this 
subject published elsewhere in this issue of the Federal Register.]

PART 31--ALCOHOL BEVERAGE DEALERS

    19. The authority citation for part 31 is revised to read as 
follows:

    Authority:  26 U.S.C. 5001, 5002, 5121-5124, 5131, 5132, 5206, 
5207, 5273, 5301, 5352, 5555, 5603, 5613, 5681, 5687, 6061, 6065, 
6071, 6091, 6103, 6109, 6723, 6724, 7805.

    20. [The proposed amendatory instructions and the proposed amended 
regulatory text for part 31 are the same as the amendatory instructions 
and the amended regulatory text set forth in the temporary rule on this 
subject published elsewhere in this issue of the Federal Register.]

PART 40--MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND 
TUBES

    21. The authority citation for part 40 is revised to read as 
follows:

    Authority:  26 U.S.C. 448, 5701, 5703-5705, 5711-5713, 5721-
5723, 5731-5734, 5741, 5751, 5753, 5761-5763, 6061, 6065,

[[Page 37429]]

6109, 6151, 6301, 6302, 6311, 6313, 6402, 6404, 6423, 6676, 6806, 
7011, 7212, 7325, 7342, 7502, 7503, 7606, 7805; 31 U.S.C. 9301, 
9303, 9304, 9306.

    22. [The proposed amendatory instructions and the proposed amended 
regulatory text for part 40 are the same as the amendatory instructions 
and the amended regulatory text set forth in the temporary rule on this 
subject published elsewhere in this issue of the Federal Register.]

PART 44--EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND 
TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX

    23. The authority citation for part 44 is revised to read as 
follows:

    Authority:  26 U.S.C. 448, 5146, 5701, 5703-5705, 5711-5713, 
5721-5723, 5731-5734, 5741, 5751, 5754, 6061, 6065, 6151, 6402, 
6404, 6806, 7011, 7212, 7342, 7606, 7805; 31 U.S.C. 9301, 9303, 
9304, 9306.

    24. [The proposed amendatory instructions and the proposed amended 
regulatory text for part 44 are the same as the amendatory instructions 
and the amended regulatory text set forth in the temporary rule on this 
subject published elsewhere in this issue of the Federal Register.]

PART 46--MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND 
CIGARETTE PAPERS AND TUBES

    25. The authority citation for part 46 is amended to read as 
follows:

    Authority:  18 U.S.C. 2341-2346, 26 U.S.C. 5061, 5704, 5708, 
5731-5734, 5751, 5754, 5761-5763, 6001, 6601, 6621, 6622, 7212, 
7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782, unless 
otherwise noted.

    26. [The proposed amendatory instructions and the proposed amended 
regulatory text for part 46 are the same as the amendatory instructions 
and the amended regulatory text set forth in the temporary rule on this 
subject published elsewhere in this issue of the Federal Register.]

PART 70--PROCEDURE AND ADMINISTRATION

    27. The authority citation for part 70 is revised to read as 
follows:

    Authority:  5 U.S.C. 301 and 552; 26 U.S.C. 4181, 4182, 5123, 
5203, 5207, 5275, 5367, 5415, 5504, 5555, 5684(a), 5741, 5761(b), 
5802, 6020, 6021, 6064, 6102, 6155, 6159, 6201, 6203, 6204, 6301, 
6303, 6311, 6313, 6314, 6321, 6323, 6325, 6326, 6331-6343, 6401-
6404, 6407, 6416, 6423, 6501-6503, 6511, 6513, 6514, 6532, 6601, 
6602, 6611, 6621, 6622, 6651, 6653, 6656-6658, 6665, 6671, 6672, 
6701, 6723, 6801, 6862, 6863, 6901, 7011, 7101, 7102, 7121, 7122, 
7207, 7209, 7214, 7304, 7401, 7403, 7406, 7423, 7424, 7425, 7426, 
7429, 7430, 7432, 7502, 7503, 7505, 7506, 7513, 7601-7606, 7608-
7610, 7622, 7623, 7653, 7805.

    28. [The proposed amendatory instructions and the proposed amended 
regulatory text for part 70 are the same as the amendatory instructions 
and the amended regulatory text set forth in the temporary rule on this 
subject published elsewhere in this issue of the Federal Register.]

    Signed: October 17, 2008.
John J. Manfreda,
Administrator.
    Approved: March 20, 2009.
Timothy E. Skud,
Deputy Assistant Secretary (Tax, Trade, and Tariff Policy).

    Editorial Note: This document was received in the Office of the 
Federal Register on July 15, 2009.
[FR Doc. E9-17178 Filed 7-27-09; 8:45 am]
BILLING CODE 4810-31-P


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