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 The Department of the Treasury (USDT) is the Treasury, national treasury and finance department of the federal government of the United States. It is one of 15 current United States federal executive departments, U.S. government departments. ...

, which regulates and collects taxes on trade and imports of alcohol, tobacco, and firearms within the United States.

Overview

TTB was created on January 24, 2003, when the

Homeland Security Act of 2002 The Homeland Security Act (HSA) of 2002 () was introduced in the aftermath of the September 11 attacks and subsequent mailings of anthrax spores. The HSA was cosponsored by 118 members of Congress. The act passed the U.S. Senate by a vote of ...

split the

Bureau of Alcohol, Tobacco and Firearms The Bureau of Alcohol, Tobacco, Firearms and Explosives (BATFE), commonly referred to as ATF, is a domestic law enforcement agency within the United States Department of Justice. Its responsibilities include the investigation and prevention ...

(ATF) into two new organizations with separate functions. 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

TTB's Field Operations are organized into five divisions: #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. #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. #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. #Trade Investigations: comprises investigators who ensure industry compliance with the laws and regulations administered by the TTB. #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. The Advertising, Labeling, and Formulation Division (ALFD) implements and enforces a broad range of statutory and compliance provisions of the

Internal Revenue Code The Internal Revenue Code of 1986 (IRC), is the domestic portion of federal statutory tax law in the United States. It is codified in statute as Title 26 of the United States Code. The IRC is organized topically into subtitles and sections, co ...

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.

References

External links

Tax and Trade Bureau website

Alcohol and Tobacco Tax and Trade Bureau
in the

Federal Register The ''Federal Register'' (FR or sometimes Fed. Reg.) is the government gazette, official journal of the federal government of the United States that contains government agency rules, proposed rules, and public notices. It is published every wee ...

Freedom of Information Act (FOIA) materials required to be maintained
- Tax and Trade Bureau
History of TTBAlcohol, Tobacco, Firearms and Explosives website
(all state administrators) {{authority control 2003 establishments in the United States United States Department of the Treasury agencies Government agencies established in 2003 Alcohol agencies Alcohol law in the United States

Overview

Organization

See also

References

External links