The Alcohol and Tobacco Tax and Trade Bureau, statutorily named the Tax and Trade Bureau and frequently shortened to TTB, is a bureau of the United States Department of the Treasury, which regulates and collects taxes on trade and imports of alcohol, tobacco, and firearms within the United States.[1]
TTB was created on January 24, 2003, when the Homeland Security Act of 2002 split the Bureau of Alcohol, Tobacco and Firearms (ATF) into two new organizations with separate functions.[2] Specifically, the Act transferred ATF and its law enforcement functions from the Department of the Treasury to the Department of Justice. ATF's other functions, dealing with tax collection and regulation of legitimate trade, remained within the Treasury Department and became part of the new TTB.
Organizationedit
TTB's Field Operations are organized into five divisions:[3]
National Revenue Center: reconciles returns, reports, and claims; screens applications and promptly issues permits; and provides expert technical assistance for industry, the public and government agencies to ensure fair and proper revenue collection and public safety.[4]
Risk Management: develops, implements, and maintains monitoring programs for collecting the revenue due the Federal Government and protecting the public, and ensures resources are effectively used.[5]
Tax Audit: verifies the proper payment of alcohol, tobacco, firearms and ammunition excise taxes and ensures compliance with laws and regulations by taxpayers in a manner that protects the revenue, protects the consumer, and promotes voluntary compliance.[6]
Trade Investigations: comprises investigators who ensure industry compliance with the laws and regulations administered by the TTB.[7]
Tobacco Enforcement Division: protects the revenue and promotes voluntary compliance by monitoring the domestic tobacco trade, ensuring only qualified applicants enter the tobacco trade, ensuring compliance with the tax laws relating to tobacco, and facilitating TTB's enforcement functions in cases of non-compliance.[8]
The Advertising, Labeling, and Formulation Division (ALFD) implements and enforces a broad range of statutory and compliance provisions of the Internal Revenue Code and the Federal Alcohol Administration Act. This act requires importers and bottlers of beverage alcohol to obtain certificates of label approval or certificates of exemption from label approval (COLAs) for most alcohol beverages prior to their introduction into interstate commerce. ALFD acts on these COLAs to ensure that products are labeled in accordance with federal laws and regulations. ALFD also examines formulas for wine and distilled spirits, statements of process, and pre-import applications filed by importers and proprietors of domestic distilleries, wineries, and breweries for proper tax classification and to ensure that the products are manufactured in accordance with federal laws and regulations.[9]
^Wagner, Daniel (8 December 2012). . U.S. News & World Report. New York City. Archived from the original on 2012-12-08. Retrieved 30 August 2017 – via archive.org.
^Arthur J. Libertucci (1 April 2003). . Alcohol and Tobacco Tax and Trade Bureau (TTB). Archived from the original on 1 April 2003. Retrieved 19 August 2018 – via archive.org.
^. Archived from the original on 2006-06-15. Retrieved 2006-05-23.
^. Archived from the original on 2006-04-27. Retrieved 2006-05-23.
^. Archived from the original on 2006-07-21. Retrieved 2006-05-23.
^. Archived from the original on 2006-07-19. Retrieved 2006-05-23.
^. Archived from the original on 2006-06-18. Retrieved 2006-05-23.
^. Archived from the original on 2007-03-13. Retrieved 2006-05-23.
^. Archived from the original on 2006-02-27. Retrieved 2006-05-23.
External linksedit
Alcohol and Tobacco Tax and Trade Bureau in the Federal Register
Freedom of Information Act (FOIA) materials required to be maintained - Tax and Trade Bureau
History of TTB
Alcohol, Tobacco, Firearms and Explosives website
(all state administrators)
January 01, 1970
alcohol, tobacco, trade, bureau, statutorily, named, trade, bureau, frequently, shortened, bureau, united, states, department, treasury, which, regulates, collects, taxes, trade, imports, alcohol, tobacco, firearms, within, united, states, agency, overviewform. The Alcohol and Tobacco Tax and Trade Bureau statutorily named the Tax and Trade Bureau and frequently shortened to TTB is a bureau of the United States Department of the Treasury which regulates and collects taxes on trade and imports of alcohol tobacco and firearms within the United States 1 Alcohol and Tobacco Tax and Trade BureauAgency overviewFormedJanuary 24 2003Preceding agencyBureau of Alcohol Tobacco and FirearmsHeadquarters1310 G Street NWWashington D C Employees531 2006 Agency executiveMary G Ryan AdministratorParent agencyDepartment of the TreasuryWebsitewww ttb gov Contents 1 Overview 2 Organization 3 See also 4 References 5 External linksOverview editTTB was created on January 24 2003 when the Homeland Security Act of 2002 split the Bureau of Alcohol Tobacco and Firearms ATF into two new organizations with separate functions 2 Specifically the Act transferred ATF and its law enforcement functions from the Department of the Treasury to the Department of Justice ATF s other functions dealing with tax collection and regulation of legitimate trade remained within the Treasury Department and became part of the new TTB Organization editTTB s Field Operations are organized into five divisions 3 National Revenue Center reconciles returns reports and claims screens applications and promptly issues permits and provides expert technical assistance for industry the public and government agencies to ensure fair and proper revenue collection and public safety 4 Risk Management develops implements and maintains monitoring programs for collecting the revenue due the Federal Government and protecting the public and ensures resources are effectively used 5 Tax Audit verifies the proper payment of alcohol tobacco firearms and ammunition excise taxes and ensures compliance with laws and regulations by taxpayers in a manner that protects the revenue protects the consumer and promotes voluntary compliance 6 Trade Investigations comprises investigators who ensure industry compliance with the laws and regulations administered by the TTB 7 Tobacco Enforcement Division protects the revenue and promotes voluntary compliance by monitoring the domestic tobacco trade ensuring only qualified applicants enter the tobacco trade ensuring compliance with the tax laws relating to tobacco and facilitating TTB s enforcement functions in cases of non compliance 8 The Advertising Labeling and Formulation Division ALFD implements and enforces a broad range of statutory and compliance provisions of the Internal Revenue Code and the Federal Alcohol Administration Act This act requires importers and bottlers of beverage alcohol to obtain certificates of label approval or certificates of exemption from label approval COLAs for most alcohol beverages prior to their introduction into interstate commerce ALFD acts on these COLAs to ensure that products are labeled in accordance with federal laws and regulations ALFD also examines formulas for wine and distilled spirits statements of process and pre import applications filed by importers and proprietors of domestic distilleries wineries and breweries for proper tax classification and to ensure that the products are manufactured in accordance with federal laws and regulations 9 See also editTitle 27 of the Code of Federal Regulations American Viticultural Area Alcohol advertising Tobacco advertisingReferences edit Wagner Daniel 8 December 2012 Booze smokes on agenda for quirky gov t group Associated Press U S News amp World Report New York City Archived from the original on 2012 12 08 Retrieved 30 August 2017 via archive org Arthur J Libertucci 1 April 2003 Welcome from the Administrator Alcohol and Tobacco Tax and Trade Bureau TTB Archived from the original on 1 April 2003 Retrieved 19 August 2018 via archive org Organizational chart Archived from the original on 2006 06 15 Retrieved 2006 05 23 National Revenue Center Archived from the original on 2006 04 27 Retrieved 2006 05 23 Risk Management Archived from the original on 2006 07 21 Retrieved 2006 05 23 Tax Audit Archived from the original on 2006 07 19 Retrieved 2006 05 23 Trade Investigations Archived from the original on 2006 06 18 Retrieved 2006 05 23 Tobacco Enforcement Division Archived from the original on 2007 03 13 Retrieved 2006 05 23 Advertising Labeling and Formulation Division ALFD Archived from the original on 2006 02 27 Retrieved 2006 05 23 External links editTax and Trade Bureau website Alcohol and Tobacco Tax and Trade Bureau in the Federal Register Freedom of Information Act FOIA materials required to be maintained Tax and Trade Bureau History of TTB Alcohol Tobacco Firearms and Explosives website National Conference of State Liquor Administrators all state administrators Retrieved from https en wikipedia org w index php title Alcohol and Tobacco Tax and Trade Bureau amp oldid 1179979719, wikipedia, wiki, book, books, library,
