American Petroleum Institute
TTBRulemakingTTB-2009-0005

Drawback of Internal Revenue Taxes

RIN
Last modified
Nov 25, 2014
Comment window
closed 6039d ago
American Petroleum Institute filings
1

Activity

American Petroleum Institute filed 1 comment on this docket between Nov 25, 2009 and Nov 25, 2009. 0 other organizations filed here. The comment window closed 6039d ago.

What American Petroleum Institute filed (1)

Nov 25, 2009· Comment Period Extension Request -- American Petroleum Institute· TTB-2009-0005-0002

The American Petroleum Institute submitted letter requesting extension of the Notice No. 100 comment period until January 14, 2010.

Abstract

In this rulemaking, TTB proposes to amend its regulations to clarify the relationship between tax payment under the Internal Revenue Code of 1986 and drawback of tax under the Tariff Act of 1930. This proposal provides conforming amendments to reflect proposed Customs and Border Protection regulations stating that domestic merchandise on which no tax is paid under the Internal Revenue Code may be substituted for imported merchandise for purposes of claims for drawback of tax under the customs laws and regulations. (NOTE: This proposal has been withdrawn from further consideration at this time; see Notice No. 102 for details.)

View on regulations.gov →