Source: https://www.federalregister.gov/documents/2001/05/01/01-10673/delegation-of-authority-2000r-415p
Timestamp: 2018-02-24 01:07:48
Document Index: 525488731

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Federal Register :: Delegation of Authority (2000R-415P)
A Rule by the Treasury Department and the Alcohol, Tobacco, Firearms, and Explosives Bureau on 05/01/2001
This rule is effective May 1, 2001.
21667-21670 (4 pages)
T.D. ATF-451
1512-AC38
List of Subjects in 27 CFR Part 250
https://www.federalregister.gov/d/01-10673 https://www.federalregister.gov/d/01-10673
Accordingly, this final rule rescinds all authorities of the Director in part 250 that were previously delegated and places those authorities with the “appropriate ATF officer.” All 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 1130.23, Delegation Order—Delegation of the Director's Authorities in 27 CFR Part 250, Liquors and Articles from Puerto Rico and the Virgin Islands, 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 250 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 Start Printed Page 21668regulations 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 250 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 1130.23. 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 A—Scope of Regulations of 27 CFR part 250. First, a new § 250.3 is added to recognize the authority of the Director to delegate regulatory authorities in part 250 and to identify ATF Order 1130.23 as the instrument reflecting such delegations. Second, § 250.2 is amended to provide that the instructions for an ATF form identify the ATF officer with whom it must be filed.
We have given an option to file ATF Form 5154.1 for persons who require a statement of eligibility for flavors to be used in the computation of the effective tax rate for distilled spirits. This ATF form may be used in lieu of the statement of composition prescribed by 27 CFR 250.50a(b).
Two corrections have been made. First, we have corrected the text of § 250.118 to insure that the district director is referenced in this entire section. Second, we have removed § 250.277 which no longer applies because T.D. ATF-206 (50 FR 23949) eliminated the use and reports of strip stamps.
Paragraph 1. The authority citation for part 250 continues to read as follows:
§§ 250.2, 250.11, 250.43, 250.209, 250.314, 250.316, 250.319 and 250.331
Par. 2. In part 250 remove the words “Director” each place it appears and add, in substitution, the words “appropriate ATF officer” in the following places:
a. Section 250.2(a);
b. The definition of “Liquor bottle” in § 250.11;
c. Section 250.43;
d. Section 250.209;
e. The first sentence of § 250.314(b);
f. Section 250.316;
g. Section 250.319; and
h. The third, fourth and last sentence of § 250.331(b).
Par. 3. Section 250.2 is further amended by adding a sentence at the end of paragraph (a) and revising paragraph (b) to read as follows:
Par. 4. In Subpart A—Scope of Regulations, a new § 250.3 is added as follows:
All of the regulatory authorities of the Director contained in this part 250 are delegated to appropriate ATF officers. These ATF officers are specified in ATF Order 1130.23, Delegation Order—Delegation of the Director's Authorities in 27 CFR Part 250, Liquors and Articles from Puerto Rico and the Virgin Islands. ATF delegation orders, such as ATF Order 1130.23, are available to any interested person by mailing a request to the ATF Distribution Center, P.O. Box 5950, Springfield, Virginia 22150-5950, or by accessing the ATF web site (http://www.atf.treas.gov/​).
Par. 5. Section 250.11 is further amended by:
a. Removing the definitions of “ATF officer”, “Chief, Puerto Rico Operations, Start Printed Page 21669“Region”, “Regional director (compliance), and “United States Bureau of Alcohol, Tobacco and Firearms office”; and
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 1130.23, Delegation Order—Delegation of the Director's Authorities in 27 CFR Part 250, Liquors and Articles from Puerto Rico and the Virgin Islands.
Par. 6. Section 250.37 is revised to read as follows:
United States Bureau of Alcohol, Tobacco and Firearms officers.
Appropriate ATF officers are authorized to collect internal revenue taxes on liquors and articles subject to tax, which are to be shipped to the United States.
Par. 7. Section 250.50a(b)(2) is revised to read as follows:
§ 250.50a
Verification of eligible flavors.
(2) A statement of composition using ATF Form 5154.1 or a letterhead request that lists the—
(i) Name and percentage of alcohol by volume of the flavor; and
(ii) Name and quantity of each ingredient used in the manufacture of the flavor.
§§ 250.52, 250.81, 250.96, 250.105, 250.110, 250.112, 250.112a, 250.126 and 250.222
Par. 8. Part 250 is amended by removing the words “Chief, Puerto Rico Operations” or “Chief, Puerto Rican Operations,” and adding, in substitution, the words “appropriate ATF officer” each place it appears in the following places:
a. Section 250.52(b) and (c);
b. Section 250.81;
c. Section 250.96;
d. Section 250.105;
e. Section 250.110;
f. Section 250.112(c)(1), (c)(4) and (e);
g. Section 250.112a(c)(1);
h. Section 250.126; and
i. Section 250.222(b) and (c).
Par. 9. Section 250.54 is revised to read as follows:
Filing and disposition of formulas.
Formulas required by this subpart must be submitted, and disposed of, in accordance with the instructions on the prescribed ATF form. The applicant shall maintain copies of approved formulas available for examination by revenue agents.
Par. 10. Section 250.61 is revised to read as follows:
Every person filing a bond under this subpart, or consent of surety on such bond, must file it in accordance with the instructions on the form.
§§ 250.62a, 250.65, 250.70, 250.70a, 250.71, 250.72, 250.74, 250.75, 250.112, 250.112a, 250.194, 250.276, 250.303 and 250.331
Par. 11. Part 250 is further amended by removing the words “regional director (compliance)” each place they appear and adding, in substitution, the words “appropriate ATF officer” in the following places:
a. Section 250.62a;
b. Section 250.65;
c. Section 250.70;
d. Section 250.70a;
e. Section 250.71(c) and (d);
f. Section 250.72;
g. Section 250.74;
h. Section 250.75;
i. Section 250.112(e);
j. Section 250.112a(b)(3);
k. Section 250.194;
l. The first and second sentence of § 250.276;
m. Section 250.303; and
n. The first and second sentence of § 250.331(b).
Par. 12. Section 250.112(c)(3) is revised to read as follows:
§ 250.112
Returns for semimonthly periods.
(c) Filing. * * *
(3) The remittance may be in any form that is authorized to be accepted under the provisions of § 70.61 of this chapter.
§ 250.112a
Par. 13. The first sentence of § 250.112a(b)(1) is amended by removing the words “regional director (compliance), for each region in which taxes are paid” and adding in substitution the words “appropriate ATF officer”.
§ 250.113
Par. 14. Section 250.113(a) is amended by removing the words “on file with the Chief, Puerto Rico Operations”.
§§ 250.116, 250.174 and 250.310
Par. 15. Part 250 is further amended by inserting the word “appropriate” before the words “ATF officer” or “ATF officers” each place they appear in the following places:
a. The second to the last sentence of § 250.116;
b. Section 250.174(a) and (e); and
c. Section 250.310(a) and (e).
Par. 16. The second to the last sentence in § 250.118 is amended by removing the word “director” and adding in substitution the words “district director of customs”.
Par. 17. Section 250.119 is revised to read as follows:
§ 250.119
Disposition of forms by district director of customs.
Two copies of the Form 487B will be forwarded to the appropriate ATF officer, and one copy of the form will be retained by the district director of customs and be available for inspection by appropriate ATF officers.
Par. 18. The second and third sentences of § 250.128 are revised to read as follows:
§ 250.128
Taxpayment at port of arrival.
* * *The tax may be paid to an appropriate ATF officer, and an ATF receipt obtained, or the tax may be paid to the director of customs, who will issue a customs receipt. If payment is to be made to an appropriate ATF officer, the director of customs will notify the appropriate ATF officer of the amount of tax due. * * *
Par 19. Section 250.172 is amended: a. In paragraph (a) by removing the preceding comma and the words “but references therein to a regional director (compliance) shall apply, for purposes of this part, to the Chief, Puerto Rico Operations”;
§ 250.172
(b) Approval required. No person bringing eligible articles into the United States from Puerto Rico may file monthly claims for drawback under the provisions of this subpart until a bond on ATF Form 5154.3 has been approved.
Par. 20. Section 250.173 is amended by:
b. Removing the phrase “with the Chief, Puerto Rico Operations,” from the first sentence of paragraph (d).
§ 250.173
Claims for drawback.
(a) General. Persons bringing eligible articles into the United States from Puerto Rico must file claim for drawback on ATF Form 2635 (5620.8). Upon finding that the claimant has satisfied the requirements of this subpart, the appropriate ATF officer must allow the drawback of taxes at a rate of $1 less than the lesser of $10.50 a proof gallon or the rate specified in 26 U.S.C. 5001(a).
Par. 21. The last sentence of § 250.193(b) is amended by removing the phrase “regional director (compliance) of the consignee's region” and adding, in substitution, the words “appropriate ATF officer”.
Par. 22. Section 250.197 is amended by removing the phrase “regional director (compliance) of each region in which a consignee's distilled spirits plant is located” and adding, in substitution, the words “appropriate ATF officer”.
Par. 23. Section 250.199f(c) is revised to read as follows:
§ 250.199f
(c) Distribution of forms. The proprietor shall keep and send copies according the instructions on the form.
Par. 24. Section 250.224 is revised to read as follows:
Formulas required by this subpart must be submitted, and disposed of, in accordance with the instructions on the prescribed ATF form. The applicant shall maintain copies of approved formulas available for examination by insular agents.
Par. 25. Section 250.275(a) is revised to read as follows:
§ 250.275
(a) All records and reports required by this part will be maintained separately, by transaction or reporting date, at the importer's place of business. The appropriate ATF officer may, pursuant to an application, authorize files, or an individual file, to be maintained at another business location under the control of the importer, if the alternative location does not cause undue inconvenience to appropriate ATF or Customs officers desiring to examine the files or delay in the timely submission of documents.
Par. 26. The first sentence of § 250.276 is revised to read as follows:
§ 250.276
All records required by this part, documents or copies of documents supporting these records, and file copies of reports required by this part shall be retained for not less than three years, and during this period shall be available, during business hours, for inspection and copying by appropriate ATF or customs officers. * * *
Par. 27. The undesignated heading preceding § 250.277 is removed.
§ 250.277
Par. 28. Section 250.277 is removed and reserved.
Par. 29. Section 250.308 is amended:
a. By removing in paragraph (a) the preceding comma and the words “, but references therein to a regional director (compliance) shall apply, for purposes of this part to the Chief, Puerto Rico Operations”; and
§ 250.308
(b) Approval required. No person bringing eligible articles into the United States from the Virgin Islands may file monthly claims for drawback under the provisions of this subpart until a bond on ATF Form 5154.3 has been approved.
Par. 30. Section 250.309 is amended by:
§ 250.309
(a) General. Persons bringing eligible articles into the United States from the Virgin Islands must file claim for drawback on ATF Form 2635 (5620.8). Upon finding that the claimant has satisfied the requirements of this subpart, the appropriate ATF officer must allow the drawback of taxes at a rate of $1 less than the lesser of $10.50 a proof gallon or the rate specified in 26 U.S.C. 5001(a).
§ 250.314
Par. 31. Section 250.314 is amended by:
a. Removing the phrase “to the Director” in the second sentence in paragraph (a).
b. Removing the phrase “from the Director” in the third sentence in paragraph (a).
c. Removing the word “Director's” and adding, in substitution, the words “appropriate ATF officer's” in the third sentence in paragraph (b).
Par. 32. Section 250.318 is revised to read as follows:
§ 250.318
Liquor bottles denied entry.
Filled liquor bottles not conforming to the provisions of this subpart shall be denied entry into the United States: Provided, That, upon letterhead application, in triplicate, the appropriate ATF officer may, in nonrecurring cases, authorize the release from customs custody of distilled spirits in bottles, except those coming under the provisions of § 250.316, which, through unintentional error, do not conform to the provisions of this subpart, if such officer finds that such release will not afford jeopardy to the revenue.
§ 250.331
Par. 33. Section 250.331 is further amended by:
a. Removing from the first sentence of paragraph (a) the words “regional director (compliance) of the region in which his place of business is located” and adding, in substitution, the words “appropriate ATF officer”.
b. Removing the second sentence of paragraph (b).
Signed: March 14, 2001.
[FR Doc. 01-10673 Filed 4-30-01; 8:45 am]