83 FR 40675 - Refund of Alcohol Excise Tax
DEPARTMENT OF HOMELAND SECURITY
U.S. Customs and Border Protection
DEPARTMENT OF THE TREASURY Federal Register Volume 83, Issue 159 (August 16, 2018)
U.S. Customs and Border Protection
DEPARTMENT OF THE TREASURY
Federal Register Volume 83, Issue 159 (August 16, 2018)
| Page Range | 40675-40677 | |
| FR Document | 2018-17710 |
[Federal Register Volume 83, Number 159 (Thursday, August 16, 2018)] [Rules and Regulations] [Pages 40675-40677] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2018-17710] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF HOMELAND SECURITY U.S. Customs and Border Protection DEPARTMENT OF THE TREASURY 19 CFR Part 24 [CBP Dec. 18-09; Docket No. USCBP-2018-0033] RIN 1515-AE39 Refund of Alcohol Excise Tax AGENCY: U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury. ACTION: Interim regulations; solicitation of comments. ----------------------------------------------------------------------- SUMMARY: This document updates language in the U.S. Customs and Border Protection (CBP) regulations to reflect the current organization of CBP and the Department of the Treasury. The document also eliminates a restriction pertaining to CBP's authority to refund excessive duties, taxes, fees, or interest imposed on distilled spirits, wine, and beer to facilitate implementation of Subpart A (Craft Beverage Modernization and Tax Reform) of Part IX of the Tax Cuts and Jobs Act, signed December 22, 2017, commonly referred to as the Craft Beverage Modernization Act. DATES: This interim final rule is effective August 16, 2018; comments must be received by October 15, 2018. ADDRESSES: You may submit comments, identified by docket number USCBP- 2018-0033, by one of the following methods:Federal eRulemaking Portal: http://www.regulations.gov. Follow the instructions for submitting comments. Mail: Trade and Commercial Regulations Branch, Regulations and Rulings, Office of Trade, U.S. Customs and Border Protection, 90 K Street NE, 10th Floor, Washington, DC 20229-1177. Instructions: All submissions received must include the agency name and docket title for this rulemaking, and must reference docket number USCBP-2018-0033. All comments received will be posted without change to http://www.regulations.gov, including any personal information provided. For detailed instructions on submitting comments and additional information on the rulemaking process, see the ``Public Participation'' heading of the SUPPLEMENTARY INFORMATION section of the document. Docket: For access to the docket to read background documents or comments received, go to http://www.regulations.gov. Submitted comments may also be inspected during business days between the hours of 9:00 a.m. and 4:30 p.m. at the Trade and Commercial Regulations Branch, Regulations and Rulings, Office of Trade, U.S. Customs and Border Protection, 90 K Street NE, 10th Floor, Washington, DC. Arrangements to inspect submitted comments should be made in advance by calling Mr. Joseph Clark at (202) 325-0118. FOR FURTHER INFORMATION CONTACT: Sharolyn J. McCann, Supervisory Program Manager, Office of Trade, U.S. Customs and Border Protection, (571) 468-5478, [email protected]. SUPPLEMENTARY INFORMATION: Public Participation Interested persons are invited to participate in this rulemaking by submitting written data, views, or arguments on all aspects of the interim rule. See ADDRESSES above for information on how to submit comments. U.S. Customs and Border Protection (CBP) also invites comments that relate to the effects that might result from this interim rule. Comments that will provide the most assistance to CBP will reference a specific portion of the interim rule, explain the reason for any recommended change, and include data, information, or authority that support such recommended change. Background CBP is amending Sec. 24.36 of title 19 of the Code of Federal Regulations (19 CFR 24.36) regarding the authority of CBP to issue refunds of excessive duties, taxes, fees, or interest to: (1) Reflect changes in departmental organization, a statutory citation to account for the Internal Revenue Code of 1986, and current form names and numbers. The current text refers to the Department of the Treasury's (Treasury) organization that preceded the 1972 transfer of certain functions from the Internal Revenue Service to the Bureau of Alcohol, Tobacco and Firearms. See Treasury Order 221 (June 6, 1972). The Homeland Security Act of 2002 (Pub. L. 107-296, December 25, 2002) later transferred these functions described in 19 CFR 24.36(e) to the Alcohol and Tobacco Tax and Trade Bureau (TTB). The reference to Internal Revenue Form 843 in Sec. 24.36(e)(1) predates the 1963 republication of chapter I of title 19 (see 28 FR 14546, 14815 (Dec. 31, 1963)) and is obsolete. The current IRS Form 843 is not related to excise tax. Current TTB Form 5620.8, ``Claim-- [[Page 40676]] Alcohol, Tobacco, and Firearms Taxes,'' is the modern equivalent of the form referred to in the regulations. CBP is also removing references to the ``port director'' to allow for CBP to issue refunds either through electronic methods or by the ports or the Centers of Excellence and Expertise, and is making other grammatical changes as appropriate. (2) Add to CBP's refund authority the ability to refund taxes paid prior to assigning a reduced tax rate or tax credit for alcoholic beverages, including beer, wine, and distilled spirits, as allowed by sections 13801-13808 (Subpart A--Craft Beverage Modernization and Tax Reform, of Part IX) of the Tax Cuts and Jobs Act of 2017 (Pub. L. 115- 97) signed December 22, 2017, commonly referred to as the Craft Beverage Modernization Act (CBMA). The CBMA amended the Internal Revenue Code for two calendar years with respect to the tax treatment of alcoholic beverages, including beer, wine, and distilled spirits. For an importer to be eligible to receive a reduced tax rate or a tax credit, the importer must be able to substantiate that the foreign producer has assigned an allotment of its reduced tax rate or tax credits to the beer, wine, or distilled spirits imported by that importer. The new Sec. 24.36(d)(10) makes it clear that CBP has authority to refund the difference between the full excise taxes an importer pays at the time of entry summary filing and the CBMA's lower effective tax rate. An importer must request and substantiate its entitlement to the reduced tax rate or tax credit appropriately. Inapplicability of Notice and Delayed Effective Date The Administrative Procedure Act (APA) requirements in 5 U.S.C. 553 govern agency rulemaking procedures. Section 553(b) of the APA generally requires notice and public comment before issuance of a final rule. In addition, section 553(d) of the APA requires that a final rule have a 30-day delayed effective date. The APA, however, provides exceptions from the prior notice and public comment requirement and the delayed effective date requirements, when an agency for good cause finds that such procedures are impracticable, unnecessary, or contrary to the public interest. Treasury and CBP find that prior notice and comment are unnecessary and that good cause exists to issue these regulations effective upon publication. Prior notice and comment are unnecessary because the rule does not substantively alter the underlying rights or interests of importers or filers, but instead makes technical corrections and makes clear that importers may obtain the benefit of a lower effective tax rate by filing a refund claim with CBP. Executive Orders 13563, 12866, and 13771 Executive Orders (E.O.) 13563 (``Improving Regulation and Regulatory Review'') and 12866 (``Regulatory Planning and Review'') direct agencies to assess the costs and benefits of available regulatory alternatives and, if regulation is necessary, to select regulatory approaches that maximize net benefits (including potential economic, environmental, public health and safety effects, distributive impacts, and equity). E.O. 13563 emphasizes the importance of quantifying both costs and benefits, of reducing costs, of harmonizing rules, and of promoting flexibility. E.O. 13771 (``Reducing Regulation and Controlling Regulatory Costs'') directs agencies to reduce regulation and control regulatory costs and provides that ``for every one new regulation issued, at least two prior regulations be identified for elimination, and that the cost of planned regulations be prudently managed and controlled through a budgeting process.'' This interim rule is not a ``significant regulatory action,'' under section 3(f) of E.O. 12866. Accordingly, the Office of Management and Budget (OMB) has not reviewed this regulation. As this rule is not a significant regulatory action, this rule is exempt from the requirements of E.O. 13771. See OMB's Memorandum titled ``Guidance Implementing Executive Order 13771, Titled `Reducing Regulation and Controlling Regulatory Costs''' (April 5, 2017). Regulatory Flexibility Act The Regulatory Flexibility Act (5 U.S.C. 601 et seq.), as amended by the Small Business Regulatory Enforcement and Fairness Act of 1996, requires an agency to prepare and make available to the public a regulatory flexibility analysis that describes the effect of a proposed rule on small entities (i.e., small businesses, small organizations, and small governmental jurisdictions) when the agency is required to publish a general notice of proposed rulemaking for a rule. Since a general notice of proposed rulemaking is not necessary for this rule, CBP is not required to prepare a regulatory flexibility analysis for this rule. Paperwork Reduction Act (PRA) An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid OMB control number. The information collection activities associated with the existing requirements related to the submission of a TTB Form 5620.8 are currently approved by OMB under OMB control number 1513- 0030. There is no change in burden hours as a result of this rule. Signing Authority This document is being issued in accordance with Sec. 0.1(a)(1) of the CBP regulations (19 CFR 0.1(a)(1)) pertaining to the authority of the Secretary of the Treasury (or his or her delegate) to approve regulations related to certain CBP revenue functions. List of Subjects in 19 CFR Part 24 Accounting, Claims, Harbors, Reporting and recordkeeping requirements, Taxes. Amendments to Part 24 of the CBP Regulations For the reasons set forth in the preamble, 19 CFR part 24 is amended as set forth below. PART 24--CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE 0 1. The general citation for part 24 continues, and the specific authority citation for Sec. 24.36 is revised, to read as follows: Authority: 5 U.S.C. 301; 19 U.S.C. 58a-58c, 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1505, 1520, 1624; 26 U.S.C. 4461, 4462; 31 U.S.C. 3717, 9701; Pub. L. 107- 296, 116 Stat. 2135 (6 U.S.C. 1 et seq.). * * * * * Section 24.36 also issued under 26 U.S.C. 6423; Pub. L. 115-97. 0 2. In Sec. 24.36: 0 a. Paragraph (d) introductory text is revised; 0 b. Amend paragraph (d)(8) by removing the word ``or'' at the end of the paragraph; 0 c. Amend paragraph (d)(9) by removing the period at the end of the paragraph and adding in its place ``; or''; 0 d. Paragraph (d)(10) is added; and 0 e. Paragraphs (e)(1) through (3) are revised. The revisions and additions read as follows: Sec. 24.36 Refunds of excessive duties, taxes, etc. * * * * * (d) The authority of CBP to make refunds pursuant to paragraphs (a), (b), and (c) of this section of excessive deposits of alcohol or tobacco taxes, as defined in section 6423(d)(1), Internal Revenue Code of 1986, as amended (26 [[Page 40677]] U.S.C. 6423(d)(1)), is confined to cases of the types which are excepted from the application of section 6423, Internal Revenue Code of 1986, as amended (26 U.S.C. 6423). The excepted types of cases and, therefore, the types in which CBP is authorized to make refunds of such taxes are those in which: * * * * * (10) For alcohol excise taxes imposed under the Internal Revenue Code, the refund of tax is claimed pursuant to the assignment of a reduced tax rate or tax credit to an importer by a foreign producer in accordance with CBP implementation of sections 13801-13808 of Public Law 115-97 (December 22, 2017). (e) * * * (1) CBP will provide the following notice to the importer of record: ``Claim for refund of any overpayment of internal revenue tax on this entry must be executed and filed with the Director, National Revenue Center, Alcohol and Tobacco Tax and Trade Bureau (TTB), in accordance with TTB regulations (Title 27 of the Code of Federal Regulations).'' On request of the claimant, CBP will issue a statement identifying the entry, showing the amount of internal revenue tax deposited with respect to each entry for which a claim on TTB Form 5620.8 is to be made, and showing the date of issuance of the notice of refund of duty. (2) The claim must be executed on TTB Form 5620.8 (Claim--Alcohol, Tobacco, and Firearms Taxes) and must be filed with the Director, National Revenue Center, TTB. The certified statement must be attached to and filed in support of such claim which may include refunds under more than one entry but is limited to refunds under entries filed at the same port and the same internal revenue region. The data to be shown on the claim must be as prescribed in TTB regulations, with the exception that any data on the certified statement also required to be shown in the claim need not be restated in the claim. (3) The date of allowance of refund or credit in respect of such tax for the purposes of section 6407, Internal Revenue Code of 1986, as amended (26 U.S.C. 6407), will be that date on which a claim is perfected and the refund is authorized for scheduling under the applicable TTB regulations. Kevin K. McAleenan, Commissioner. Approved: August 13, 2018. Timothy E. Skud, Deputy Assistant Secretary of the Treasury. [FR Doc. 2018-17710 Filed 8-15-18; 8:45 am] BILLING CODE 9111-14-P
![Federal Register / Vol. 83, No. 159 / Thursday, August 16, 2018 / Rules and Regulations 40675
straps; metal parts permanently encased in a DEPARTMENT OF HOMELAND comments received, go to http://
non-metallic covering; and for oxfords,39 coil SECURITY www.regulations.gov. Submitted
and joint springs. comments may also be inspected during
(b) Exemptions recognized in the industry U.S. Customs and Border Protection business days between the hours of 9:00
and not to be considered in any assay for a.m. and 4:30 p.m. at the Trade and
quality of a gold filled, gold overlay and DEPARTMENT OF THE TREASURY Commercial Regulations Branch,
rolled gold plate industry product, other than Regulations and Rulings, Office of
watchcases, include joints, catches, screws, 19 CFR Part 24
pin stems, pins of scarf pins, hat pins, etc.,
Trade, U.S. Customs and Border
field pieces and bezels for lockets, posts and [CBP Dec. 18–09; Docket No. USCBP–2018– Protection, 90 K Street NE, 10th Floor,
separate backs of lapel buttons, bracelet and 0033] Washington, DC. Arrangements to
necklace snap tongues, springs, and metallic inspect submitted comments should be
parts completely and permanently encased in RIN 1515–AE39 made in advance by calling Mr. Joseph
a nonmetallic covering. Clark at (202) 325–0118.
Refund of Alcohol Excise Tax
Note to Paragraph (b): Exemptions FOR FURTHER INFORMATION CONTACT:
recognized in the industry and not to be AGENCY: U.S. Customs and Border Sharolyn J. McCann, Supervisory
considered in any assay for quality of a gold Protection, Department of Homeland Program Manager, Office of Trade, U.S.
filled, gold overlay and rolled gold plate Security; Department of the Treasury. Customs and Border Protection, (571)
optical product include: Screws; the hinge
ACTION: Interim regulations; solicitation 468–5478, sharolyn.j.mccann@
assembly (barrel or other special types such
as are customarily used in plastic frames); of comments. cbp.dhs.gov.
washers, bushings, tubes and nuts of screw SUPPLEMENTARY INFORMATION:
assemblies; dowels; pad inserts; springs for
SUMMARY: This document updates
spring shoe straps, cores and/or inner language in the U.S. Customs and Public Participation
windings of comfort cable temples; metal Border Protection (CBP) regulations to
Interested persons are invited to
parts permanently encased in a nonmetallic reflect the current organization of CBP
participate in this rulemaking by
covering; and for oxfords, the handle and and the Department of the Treasury. The
submitting written data, views, or
catch. document also eliminates a restriction
arguments on all aspects of the interim
(c) Exemptions recognized in the industry pertaining to CBP’s authority to refund
rule. See ADDRESSES above for
and not to be considered in any assay for excessive duties, taxes, fees, or interest
quality of a silver industry product include
information on how to submit
imposed on distilled spirits, wine, and
screws, rivets, springs, spring pins for wrist comments. U.S. Customs and Border
beer to facilitate implementation of
watch straps; posts and separable backs of Protection (CBP) also invites comments
Subpart A (Craft Beverage
lapel buttons; wire pegs, posts, and nuts used that relate to the effects that might result
Modernization and Tax Reform) of Part
for applying mountings or other ornaments, from this interim rule. Comments that
IX of the Tax Cuts and Jobs Act, signed
which mountings or ornaments shall be of will provide the most assistance to CBP
the quality marked; pin stems (e.g., of badges, December 22, 2017, commonly referred
will reference a specific portion of the
brooches, emblem pins, hat pins, and scarf to as the Craft Beverage Modernization
interim rule, explain the reason for any
pins, etc.); levers for belt buckles; blades and Act.
recommended change, and include data,
skeletons of pocket knives; field pieces and DATES: This interim final rule is information, or authority that support
bezels for lockets; bracelet and necklace snap effective August 16, 2018; comments
tongues; any other joints, catches, or screws;
such recommended change.
must be received by October 15, 2018.
and metallic parts completely and Background
ADDRESSES: You may submit comments,
permanently encased in a nonmetallic
covering. identified by docket number USCBP– CBP is amending § 24.36 of title 19 of
(d) Exemptions recognized in the industry 2018–0033, by one of the following the Code of Federal Regulations (19 CFR
and not to be considered in any assay for methods: 24.36) regarding the authority of CBP to
quality of an industry product of silver in • Federal eRulemaking Portal: http:// issue refunds of excessive duties, taxes,
combination with gold include joints, www.regulations.gov. Follow the fees, or interest to:
catches, screws, pin stems, pins of scarf pins, instructions for submitting comments. (1) Reflect changes in departmental
hat pins, etc., posts and separable backs of • Mail: Trade and Commercial organization, a statutory citation to
lapel buttons, springs, bracelet and necklace Regulations Branch, Regulations and account for the Internal Revenue Code
snap tongues, and metallic parts completely Rulings, Office of Trade, U.S. Customs of 1986, and current form names and
and permanently encased in a nonmetallic
covering.
and Border Protection, 90 K Street NE, numbers. The current text refers to the
(e) Exemptions recognized in the industry 10th Floor, Washington, DC 20229– Department of the Treasury’s (Treasury)
and not to be considered in any assay for 1177. organization that preceded the 1972
quality of a platinum industry product Instructions: All submissions received transfer of certain functions from the
include springs, winding bars, sleeves, crown must include the agency name and Internal Revenue Service to the Bureau
cores, mechanical joint pins, screws, rivets, docket title for this rulemaking, and of Alcohol, Tobacco and Firearms. See
dust bands, detachable movement rims, hat must reference docket number USCBP– Treasury Order 221 (June 6, 1972). The
pin stems, and bracelet and necklace snap 2018–0033. All comments received will Homeland Security Act of 2002 (Pub. L.
tongues. be posted without change to http:// 107–296, December 25, 2002) later
By direction of the Commission. www.regulations.gov, including any transferred these functions described in
Donald S. Clark, personal information provided. For 19 CFR 24.36(e) to the Alcohol and
Secretary. detailed instructions on submitting Tobacco Tax and Trade Bureau (TTB).
sradovich on DSK3GMQ082PROD with RULES
[FR Doc. 2018–17454 Filed 8–15–18; 8:45 am]
comments and additional information The reference to Internal Revenue
on the rulemaking process, see the Form 843 in § 24.36(e)(1) predates the
BILLING CODE 6750–01–P
‘‘Public Participation’’ heading of the 1963 republication of chapter I of title
39 Oxfords are a form of eyeglasses where a flat
SUPPLEMENTARY INFORMATION section of 19 (see 28 FR 14546, 14815 (Dec. 31,
spring joins the two eye rims and the tension it
the document. 1963)) and is obsolete. The current IRS
exerts on the nose serves to hold the unit in place. Docket: For access to the docket to Form 843 is not related to excise tax.
Oxfords are also referred to as pince nez. read background documents or Current TTB Form 5620.8, ‘‘Claim—
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![Federal Register / Vol. 83, No. 159 / Thursday, August 16, 2018 / Rules and Regulations 40677
U.S.C. 6423(d)(1)), is confined to cases authorized for scheduling under the opportunity to comment pursuant to
of the types which are excepted from applicable TTB regulations. authority under section 4(a) of the
the application of section 6423, Internal Administrative Procedure Act (APA) (5
Kevin K. McAleenan,
Revenue Code of 1986, as amended (26 U.S.C. 553(b)). This provision
Commissioner. authorizes an agency to issue a rule
U.S.C. 6423). The excepted types of
Approved: August 13, 2018. without prior notice and opportunity to
cases and, therefore, the types in which
Timothy E. Skud, comment when the agency for good
CBP is authorized to make refunds of
such taxes are those in which: Deputy Assistant Secretary of the Treasury. cause finds that those procedures are
[FR Doc. 2018–17710 Filed 8–15–18; 8:45 am] ‘‘impracticable, unnecessary, or contrary
* * * * * to the public interest.’’ Under 5 U.S.C.
BILLING CODE 9111–14–P
(10) For alcohol excise taxes imposed 553(b) (B), the Coast Guard finds that
under the Internal Revenue Code, the good cause exists for not publishing a
refund of tax is claimed pursuant to the DEPARTMENT OF HOMELAND notice of proposed rulemaking (NPRM)
assignment of a reduced tax rate or tax SECURITY with respect to this rule because doing
credit to an importer by a foreign so would be impracticable. The Coast
producer in accordance with CBP Coast Guard Guard did not receive the final details
implementation of sections 13801– of this swim event until there was
13808 of Public Law 115–97 (December 33 CFR Part 100 insufficient time remaining before the
22, 2017). event to publish an NPRM. Thus,
[Docket No. USCG–2018–0732] delaying the effective date of this rule to
(e) * * * RIN 1625–AA08 wait for a comment period to run would
(1) CBP will provide the following be impracticable because it would
notice to the importer of record: ‘‘Claim Special Local Regulation; Michigan inhibit the Coast Guard’s ability to
for refund of any overpayment of Championships; Detroit River; Detroit, protect participants, mariners and
internal revenue tax on this entry must MI vessels from the hazards associated with
be executed and filed with the Director, this event.
AGENCY: Coast Guard, DHS. Under 5 U.S.C. 553(d)(3), the Coast
National Revenue Center, Alcohol and ACTION: Temporary final rule.
Tobacco Tax and Trade Bureau (TTB), Guard finds that good cause exists for
making this rule effective less than 30
in accordance with TTB regulations SUMMARY: The Coast Guard is days after publication in the Federal
(Title 27 of the Code of Federal establishing a special local regulation Register. Delaying the effective date of
Regulations).’’ On request of the for certain waters of the Detroit River, this rule would inhibit the Coast
claimant, CBP will issue a statement Detroit, MI. This action is necessary to Guard’s ability to protect participants,
identifying the entry, showing the ensure safety of life on navigable waters mariners and vessels from the hazards
amount of internal revenue tax immediately prior to, during, and after associated with this event.
deposited with respect to each entry for the swim portion of the Michigan
which a claim on TTB Form 5620.8 is Championship Triathlon. III. Legal Authority and Need for Rule
to be made, and showing the date of DATES: This temporary final rule is The Coast Guard is issuing this rule
issuance of the notice of refund of duty. effective from 7 a.m. until 11 a.m. on under authority in 33 U.S.C. 1233. The
(2) The claim must be executed on September 2, 2018. Captain of the Port Detroit (COTP) has
TTB Form 5620.8 (Claim—Alcohol, ADDRESSES: To view documents determined that the likely combination
mentioned in this preamble as being of recreation vessels, commercial
Tobacco, and Firearms Taxes) and must
available in the docket, go to http:// vessels, and an unknown number of
be filed with the Director, National
www.regulations.gov, type USCG–2018– spectators in close proximity to the
Revenue Center, TTB. The certified swim portions of a triathlon along the
statement must be attached to and filed 0732 in the ‘‘SEARCH’’ box and click
‘‘SEARCH.’’ Click on Open Docket water pose extra and unusual hazards to
in support of such claim which may public safety and property. Therefore,
Folder on the line associated with this
include refunds under more than one the COTP is establishing a special local
rule.
entry but is limited to refunds under regulation around the event location to
entries filed at the same port and the FOR FURTHER INFORMATION CONTACT: If
you have questions on this temporary help minimize risks to safety of life and
same internal revenue region. The data property during this event.
rule, call or email Tracy Girard,
to be shown on the claim must be as
Prevention Department, Sector Detroit, IV. Discussion of the Rule
prescribed in TTB regulations, with the
Coast Guard; telephone (313) 568–9564, This rule establishes a temporary
exception that any data on the certified
or email Tracy.M.Girard@uscg.mil. special local regulation from 7 a.m. until
statement also required to be shown in
SUPPLEMENTARY INFORMATION: 11 a.m. on September 2, 2018. In light
the claim need not be restated in the
claim. I. Table of Abbreviations of the aforementioned hazards, the
COTP has determined that a special
(3) The date of allowance of refund or CFR Code of Federal Regulations local regulation is necessary to protect
credit in respect of such tax for the DHS Department of Homeland Security spectators, vessels, and participants.
purposes of section 6407, Internal FR Federal Register
NPRM Notice of Proposed Rulemaking
The special local regulation will
Revenue Code of 1986, as amended (26 encompass the following waterway: All
§ Section
sradovich on DSK3GMQ082PROD with RULES
U.S.C. 6407), will be that date on which waters of the Detroit River and Belle Isle
COTP Captain of the Port
a claim is perfected and the refund is U.S.C. United States Code Beach between the following two lines:
The first line is drawn directly across
II. Background Information and the channel from position 42°20.517′ N,
Regulatory History 082°59.159′ W to 42°20.705′ N,
The Coast Guard is issuing this 082°59.233′ W (NAD 83); the second
temporary rule without prior notice and line, to the north, is drawn directly
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Document Created: 2018-08-16 01:03:19
Document Modified: 2018-08-16 01:03:19
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Rules and Regulations | |
| Action | Interim regulations; solicitation of comments. | |
| Dates | This interim final rule is effective August 16, 2018; comments must be received by October 15, 2018. | |
| Contact | Sharolyn J. McCann, Supervisory Program Manager, Office of Trade, U.S. Customs and Border Protection, (571) 468-5478, [email protected] | |
| FR Citation | 83 FR 40675 | |
| RIN Number | 1515-AE39 | |
| CFR Associated | Accounting; Claims; Harbors; Reporting and Recordkeeping Requirements and Taxes |
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