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New Agency Regulates Alcohol and Tobacco Laws

Effective January 24, 2003, a new Treasury agency, the Alcohol and Tobacco Tax and Trade Bureau (TTB), will be responsible for administering and enforcing the alcohol and tobacco laws under IRC of 1986, 26 USC (IRC). For alcohol, Chapter 51 (Distilled Spirits, Wines, and Beer) is the referenced section. Former ATF field offices will be transferred to the Department of Justice as part of the new ATF that will handle the US criminal code for alcohol and tobacco and oversee firearms, explosives and arson programs. TTB will handle the normal functions of applications, issue permits, bonds for DSP, process tax returns, and will perform the same functions as they did with the ATF.

There are no changes in requirements for filing returns, applications, reports, or other documents required by Title 27 CFR. TTB is working on establishing its own field offices. Any questions until that time should be directed to the National Revenue Center , 550 Main Street, Cincinnati, OH 45202-3263 (1-800-398-2282).

The TTB have a new web site: www.ttb.gov