ATF

Sample Block


Bureau of Alcohol, Tobacco, Firearms and Explosives

[Federal Register: March
22, 1999 (Volume 64, Number 54)]


[Rules and Regulations]


[Page 13682-13686]

From the Federal Register
Online via GPO Access [wais.access.gpo.gov]


[DOCID:fr22mr99-12]

[[Page 13682]]

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DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco
and Firearms

27 CFR Part 24

[T.D. ATF-409]

RIN 1512-AB87



Delegation of Authority

AGENCY: Bureau of Alcohol,
Tobacco and Firearms (ATF), Treasury.

ACTION: Treasury decision,
final rule.

-----------------------------------------------------------------------

SUMMARY: Authority delegation.
This final rule places most ATF


authorities contained
in part 24, title 27 Code of Federal Regulations


(CFR), with the ``appropriate
ATF officer'' and requires that persons


file documents required
by part 24, title 27 Code of Federal


Regulations (CFR), with
the ``appropriate ATF officer'' or in


accordance with the
instructions on the ATF form. Also, this final rule


removes the definitions
of, and references to, specific officers


subordinate to the Director.
Concurrently with this Treasury Decision,


ATF Order 1130.5 is
being published. Through this order, the Director


has delegated most of
the authorities in 27 CFR part 24 to the


appropriate ATF officers
and specified the ATF officers with whom


applications, notices
and other reports, which are not ATF forms, are


filed.

EFFECTIVE DATE: March
22, 1999.

FOR FURTHER INFORMATION
CONTACT: Robert Ruhf, Revenue Operations


Branch, Bureau of Alcohol,
Tobacco and Firearms, 650 Massachusetts


Avenue NW., Washington,
DC 20226 (202-927-8220).

SUPPLEMENTARY INFORMATION:

Background

Pursuant to Treasury
Order 120-01 (formerly 221), dated June 6,


1972, the Secretary
of the Treasury delegated to the Director of the


Bureau of Alcohol, Tobacco
and Firearms (ATF), the authority to


enforce, among other
laws, the provisions of chapter 51 of the Internal


Revenue Code of 1986
(IRC). The Director has subsequently redelegated


certain of these authorities
to appropriate subordinate officers by way


of various means, including
by regulation, ATF delegation orders,


regional directives,
or similar delegation documents. As a result, to


ascertain what particular
officer is authorized to perform a particular


function under chapter
51, each of these various delegation instruments


must be consulted. Similarly,
each time a delegation of authority is


revoked or redelegated,
each of the delegation documents must be


reviewed and amended
as necessary.


ATF has determined
that this multiplicity of delegation instruments


complicates and hinders
the task of determining which ATF officer is


authorized to perform
a particular function. ATF also believes these


multiple delegation
instruments exacerbate the administrative burden


associated with maintaining
up-to-date delegations, resulting in an


undue delay in reflecting
current authorities.


Accordingly, this
final rule rescinds all authorities of the


Director in part 24
that were previously delegated and places those


authorities with the
``appropriate ATF officer.'' Most of the


authorities of the Director
that were not previously delegated are also


placed with the ``appropriate
ATF officer.'' Along with this final


rule, ATF is publishing
ATF Order 1130.5, Delegation Order--Delegation


of the Director's Authorities
in part 24, Wine, which delegates certain


of these authorities
to the appropriate organizational level. The


effect of these changes
is to consolidate all delegations of authority


in part 24 into one
delegation instrument. This action both simplifies


the process for determining
what ATF officer is authorized to perform a


particular function
and facilitates the updating of delegations in the


future. As a result,
delegations of authority will be reflected in a


more timely and user-friendly
manner.


In addition, this
final rule also eliminates all references in the


regulations that identify
the ATF officer with whom an ATF form is


filed. This is
because ATF forms will indicate the officer with whom


they must be filed.
Similarly, this final rule also amends part 24 to


provide that the submission
of documents other than ATF forms (such as


letterhead applications,
notices and reports) must be filed with the


``appropriate ATF officer''
identified in ATF Order 1130.5. These


changes will facilitate
the identification of the officer with whom


forms and other required
submissions are filed.


This final rule
also makes various technical amendments to Subpart


C--Administrative and
Miscellaneous Provisions of 27 CFR part 24.


Specifically, a new
Sec. 24.19 is added to recognize the authority of


the Director to delegate
regulatory authorities in part 24 and to


identify ATF Order 1130.5
as the instrument reflecting such


delegations. Also, Sec.
24.20 is amended to provide that the


instructions for an
ATF form identify the ATF officer with whom it must


be filed.

ATF intends to make
similar changes in delegations to all other


parts of Title 27 of
the Code of Federal Regulations through separate


rulemakings. By amending
the regulations part by part, rather than in


one large rulemaking
document and ATF Order, ATF minimizes the time


expended in notifying
interested parties of current delegations of


authority.

Paperwork Reduction
Act

The provisions of
the Paperwork Reduction Act of 1995, Pub. L. 104-


13, 44 U.S.C. Chapter
35, and its implementing regulations, 5 CFR part


1320, do not apply to
this final rule because there are no new or


revised recordkeeping
or reporting requirements.

Regulatory Flexibility
Act

Because no notice
of proposed rulemaking is required for this rule,


the provisions of the
Regulatory Flexibility Act (5 U.S.C. 601 et seq.)


do not apply. A copy
of this final rule was submitted to the Chief


Counsel for Advocacy
of the Small Business Administration in accordance


with 26 U.S.C. 7805(f).
No comments were received.

Executive Order 12866

It has been determined
that this rule is not a significant


regulatory action because
it will not: (1) Have an annual effect on the


economy of $100 million
or more or adversely affect in a material way


the economy, a sector
of the economy, productivity, competition, jobs,


the environment, public
health or safety, or State, local or tribal


governments or communities;
(2) Create a serious inconsistency or


otherwise interfere
with an action taken or planned by another agency;


(3) Materially alter
the budgetary impact of entitlements, grants, user


fees, or loan programs
or the rights and obligations of recipients


thereof; or (4) Raise
novel legal or policy issues arising out of legal


mandates, the President's
priorities, or the principles set forth in


Executive Order 12866.

Administrative Procedure
Act

Because this final
rule merely makes technical amendments and


conforming changes to
improve the clarity of the regulations, it is


unnecessary to issue
this final rule with notice and public procedure


under 5 U.S.C. 553(b).
Similarly it is unnecessary to subject this


final rule to the effective
date limitation of 5 U.S.C. 553(d).

Drafting Information

The principal author
of this document is Robert Ruhf, Regulations


Division,

[[Page 13683]]

Bureau of Alcohol, Tobacco
and Firearms.

List of Subjects in
27 CFR Part 24

Administrative practice
and procedure, Authority delegations,


Claims, Electronic fund
transfers, Excise taxes, Exports, Food


additives, Fruit juices,
Labeling, Liquors, Packaging and containers,


Reporting and recordkeeping
requirements, Research, Scientific


equipment, Spices and
flavorings, Surety bonds, Taxpaid wine bottling


house, Transportation,
Vinegar, Warehouses, Wine.

Authority and Issuance

Title 27, Code of
Federal Regulations is amended as follows:

PART 24--WINE

Paragraph 1. The
authority citation for part 24 continues to read


as follows:

Authority: 5 U.S.C.
552(a); 26 U.S.C. 5001, 5008, 5041, 5042,


5044, 5061, 5062, 5081,
5111-5113, 5121, 5122, 5142, 5143, 5173,


5206, 5214, 5215, 5351,
5353, 5354, 5356, 5357, 5361, 5362, 5364-


5373, 5381-5388, 5391,
5392, 5511, 5551, 5552, 5661, 5662, 5684,


6065, 6091, 6109, 6301,
6302, 6311, 6651, 6676, 7011, 7302, 7342,


7502, 7503, 7606, 7805,
7851; 31 U.S.C. 9301, 9303, 9304, 9306.

Sec. 24.3 [Removed]

Par. 2. Section
24.3 is removed.


Par. 3. Section
24.10 is amended by removing the definitions of


``Area supervisor'',
``ATF Officer'', ``Region'', and ``Regional


director (compliance)''
and by adding a new definition of ``Appropriate


ATF officer'' to read
as follows:

Sec. 24.10 Meaning
of terms.

* * * * *

Appropriate ATF
Officer. An officer or employee of the Bureau of


Alcohol, Tobacco and
Firearms (ATF) authorized to perform any functions


relating to the administration
or enforcement of this part by ATF Order


1130.5, Delegation Order--Delegation
of the Director's Authorities in


27 CFR Part 24--Wine.

* * * * *

Par. 4. In Subpart
C--Administrative and Miscellaneous Provisions,


the undesignated center
heading of ``Authorities of the Director'' is


amended by removing
the words ``of the Director''.


Par. 5. A new Sec.
24.19 is added in Subpart C after the


undesignated center
heading of ``Authorities'', to read as follows:

Sec. 24.19 Delegations
of the Director.

Most of the regulatory
authorities of the Director contained in


this Part 24 are delegated
to appropriate ATF officers. These ATF


officers are specified
in ATF Order 1130.5, Delegation Order--


Delegation of the Director's
Authorities in 27 CFR Part 24--Wine. ATF


delegation orders, such
as ATF Order 1130.5, are available to any


interested person by
mailing a request to the ATF Distribution Center,


P.O. Box 5950, Springfield,
Virginia 22150-5190, or by accessing the


ATF web site

(http://www.atf.treas.gov/).

Sec. Sec. 24.20, 24.21,
24.22, 24.87, 24.127, 24.245, 24.246, 24.247,


24.248, 24.249, and
24.250 [Amended]

Par. 6. In part
24 remove the words ``Director'' each place it


appears and add, in
substitution, the words ``appropriate ATF officer''


in the following places:

(a) Section 24.20(a);

(b) Section 24.21(a)
introductory text, and (c);


(c) Section 24.22(a)
introductory text, and (b);


(d) Section 24.87;

(e) Section 24.127;

(f) Section 24.245;

(g) Section 24.246(a)(1);

(h) Section 24.247;

(i) Section 24.248;

(j) Section 24.249(a);
and (k) Section 24.250(b)(9).


Par. 7. Section
24.20 is amended by adding a sentence at the end of


paragraph (a) and revising
paragraph (b) to read as follows:

Sec. 24.20 Forms prescribed.

(a) * * * The form
will be filed in accordance with the


instructions for the
form.


(b) Forms may be
requested from the ATF Distribution Center, P.O.


Box 5950, Springfield,
Virginia 22150-5190, or by accessing the ATF web


site (http://www.atf.treas.gov/).

* * * * *

Sec. Sec. 24.21, 24.26,
24.27, 24.28, 24.29, 24.30, 24.31, 24.32,


24.52, 24.60, 24.62,
24.65, 24.66, 24.69, 24.70, 24.77, 24.91, 24.96,


24.105, 24.107, 24.108,
24.110, 24.111, 24.115, 24.116, 24.120, 24.123,


24.124, 24.125, 24.135,
24.137, 24.140, 24.141, 24.150, 25.154, 25.155,


24.157, 24.159, 24.165,
24.166, 24.167, 24.169, 24.170, 24.183, 24.191,


24.231, 24.236, 24.242,
24.249, 24.260, 24.265, 24.272, 24.273, 24.276,


24.278, 24.279, 24.296,
24.300 and 24.313 [Amended]

Par. 8. Part 24
is further amended by removing the words ``regional


director (compliance)''
each place it appears and adding, in


substitution, the words
``appropriate ATF officer'' in the following


places:

(a) Section 24.21(b);

(b) Section 24.26;

(c) Section 24.27;

(d) Section 24.28;

(e) Section 24.29;

(f) Section 24.30;

(g) Section 24.31;

(h) Section 24.32;

(i) Section 24.52(a);

(j) Section 24.60;

(k) Section 24.62;

(l) Section 24.65(a)
introductory text, (b) introductory text, and


(c) introductory text;

(m) Section 24.66(a);

(n) Section 24.69(b);

(o) Section 24.70;

(p) Section 24.77(c),
(d) and (e);


(q) Section 24.91(c);

(r) Section 24.96(a);

(s) Section 24.105;

(t) Section 24.107;

(u) Section 24.108;

(v) Section 24.110(c)(1);

(w) Section 24.111;

(x) Section 24.115;

(y) Section 24.116;

(z) Section 24.120;

(aa) Section 24.123;

(bb) Section 24.124;

(cc) Section 24.125(c);

(dd) Section 24.135(b)(4),
(c), (d) and (e);


(ee) Section 24.137(a),
(b)(3) and (c);


(ff) Section 24.140(a)
and (b)(3);


(gg) Section 24.141;

(hh) Section 24.150;

(ii) Section 24.154;

(jj) Section 24.155
(a), introductory text and (b);


(kk) Section 24.157;

(ll) Section 24.159;

(mm) Section 24.165;

(nn) Section 24.166;

(oo) Section 24.167(a);

(pp) Section 24.169;

(qq) Section 24.170(a)
and (b);


(rr) Section 24.183;

(ss) Section 24.191;

(tt) Section 24.231;

(uu) Section 24.236;

(vv) Section 24.242
(a), introductory text, (b), (c)(1),


introductory text, and
(c)(2);


(ww) Section 24.249(c);

(xx) Section 24.260;

(yy) Section 24.265;

(zz) Section 24.272(b)(3)
and (e);


(aaa) Section 24.273(b);

(bbb) Section 24.276;

(ccc) Section 24.278(h);

(ddd) Section 24.279(a);

(eee) Section 24.296(a)
and (b);


(fff) Section 24.300(d);
and


(ggg) Section 24.313,
introductory text.


Par. 9. In Subpart
C-Administrative and Miscellaneous Provisions,


the undesignated center
headings of ``Authorities of the Regional


Director (Compliance)''
and ``Authorities of ATF Officers'' are


removed.

[[Page 13684]]

Sec. 24.22 [Amended]

Par. 10. Paragraph
(b) of Sec. 24.22 is amended by removing the


words ``the regional
director (compliance) for transmittal to''.


Par. 11. Paragraph
(c) of Sec. 24.22 is amended by removing the


phrase ``the regional
director (compliance), or the Director'' and


adding, in substitution,
the phrase ``appropriate ATF officer''.

Secs. 24.36, 24.230
and 24.235 [Amended]

Par. 12. Section
24.36, Sec. 24.230, and paragraph (b) of


Sec. 24.235 are amended
by removing the words ``area supervisor'' and


adding, in substitution,
the words ``appropriate ATF officer''.


Par. 13. Section
24.25 is revised to read as follows:

Sec. 24.25 Emergency
variations from requirements.

(a) General. The
appropriate ATF officer may approve construction,


equipment, and methods
of operation other than as specified in this


part, when in the judgment
of such officer an emergency exists, the


proposed variations
from the specified requirements are necessary, and


the proposed variations:

(1) Will afford
the security and protection to the revenue intended


by the prescribed specifications;

(2) Will not hinder
the effective administration of this part; and


(3) Will not be
contrary to any provisions of law.


(b) Application.
The proprietor must submit a written application


to the appropriate ATF
officer within 24 hours of any temporary


approval granted under
paragraph (c) of this section, which describes


the proposed variation,
and sets forth the reasons therefor.


(c) Temporary Approval.
The proprietor who desires to employ an


emergency variation
from requirements must contact the appropriate ATF


officer and request
temporary approval until the written application,


required by paragraph
(b) of this section, is acted upon. The


appropriate ATF officer
will be a subordinate of the ATF officer


designated in paragraph
(a) of this section. Where the emergency


threatens life or property,
the proprietor may take immediate action to


correct the situation
without prior notification; however, the


proprietor must promptly
contact the appropriate ATF officer and file


with that officer a
report concerning the emergency and the action


taken to correct the
situation.


(d) Conditions.
The proprietor must, during the period of variation


from requirements granted
under this section, comply with the terms of


the approved application.
A failure to comply in good faith with any


procedures, conditions,
and limitations will automatically terminate


the authority for a
variation. Upon termination of the variation, the


proprietor must fully
comply with requirements of regulations for which


the variation was authorized.
Authority for any variation may be


withdrawn whenever in
the judgment of the appropriate ATF officer the


revenue is jeopardized
or the effective administration of this part is


hindered by the continuation
of the variation.

Secs. 24.30, 24.35,
24.37, 24.40, 24.54, 24.77, 24.91, 24.117, 24.259,


24.291, 24.293, 24.300
and 24.304 [Amended]

Par. 14. Part 24
is further amended by adding the word


``appropriate'' before
the words ``ATF officer'' each place it appears


in the following places:

(a) Section 24.30;

(b) Section 24.35;

(c) Section 24.37;

(d) Section 24.40;

(e) Section 24.54(c);

(f) Section 24.77(d);

(g) Section 24.91,
introductory text;


(h) Section 24.117;

(i) Section 24.259(c);

(j) Section 24.291(c);

(k) Section 24.293(b);

(l) Section 24.300(b)
and (e)(3); and


(m) Section 24.304(a).

Sec. 24.31 [Amended]

Par. 15. Section
24.31 is amended by removing the phrase ``a


designated'', and in
substitution, adding the phrase ``an


appropriate''.

Par. 16. Section
24.41 is revised to read as follows:

Sec. 24.41 Office facilities.

The appropriate
ATF officer may require the proprietor to furnish


temporarily a suitable
work area, desk and equipment necessary for the


use of appropriate ATF
officers in performing Government duties whether


or not such office space
is located at the specific premises where


regulated operations
occur or at corporate business offices where no


regulated activity occurs.
Such office facilities will be subject to


approval by the appropriate
ATF officer.

Sec. 24.52 [Amended]

Par. 16. The second
sentence of paragraph (b) of Sec. 24.52 is


amended by removing
the words ``regional director (compliance) of the


region in which the
bonded wine premises or taxpaid wine bottling house


is located'' and adding,
in substitution, the phrase ``appropriate ATF


officer''.

Par. 17. The first,
fifth and sixth sentences of paragraph (b) of


Sec. 24.77 are revised
to read as follows:

Sec. 24.77 Experimental
wine.

* * * * *

(b) Qualification.
An institution that wants to conduct


experimental wine operations
must apply in letter form to the


appropriate ATF officer.
* * * The applicant must, when required by the


appropriate ATF officer,
furnish as part of the application, additional


information that may
be necessary to determine whether the application


should be approved.
Operations may not begin until authorized by the


appropriate ATF officer.

* * * * *

Par. 19. The second
and last sentences of Sec. 24.80 are revised to


read as follows:

Sec. 24.80 General.

* * * The formula
must be prepared and filed on ATF F 5120.29,


Formula and Process
for Wine, in accordance with the instructions on


the form.* * * Except
for research, development, and testing, no


special natural wine,
agricultural wine, or, if required to be covered


by an approved formula,
wine other than standard wine may be produced


prior to approval by
the appropriate ATF officer of a formula covering


each ingredient and
process (if the process requires approval) used in


the production of the
product.


* * * * *

Par. 20. The third
and sixth sentences of Sec. 24.81 are revised as


follows:

Sec. 24.81 Filing of
formulas.

* * * After a change
in formula is approved, the original formula


must be surrendered
to the appropriate ATF officer. * * * The


appropriate ATF officer
may at any time require the proprietor to file


a statement of process
in addition to that required by the ATF F


5120.29 or any other
data to determine whether the formula should be


approved or the approval
continued.


* * * * *

Sec. 24.82 [Amended]

Par. 21. The fourth
sentence of Sec. 24.82 is amended by removing


the words ``Director
or the regional director (compliance)'' and


adding, in substitution,
the words ``appropriate ATF officer''.

Sec. 24.100 [Amended]

Par. 22. Section
24.100 and the introductory text of paragraph (g)


of Sec. 24.300 are amended
to remove the phrase ``to the regional


director (compliance)''.

Sec. 24.101 [Amended]

Par. 23. The first
and second sentences of paragraph (a) of


Sec. 24.101

[[Page 13685]]

are amended to remove
the phrase ``with the regional director


(compliance)'' and in
the first sentence only add, in substitution, the


phrase ``as provided
in Sec. 24.105''.


Par. 24. Section
24.103 is revised to read as follows:

Sec. 24.103 Other operations.

Upon the specific
approval of the appropriate ATF officer, other


operations not provided
for in this part may be conducted on wine


premises. Authority
to conduct other operations may be obtained by


submitting an application
to the appropriate ATF officer. The


application must specifically
describe the operation to be conducted


and the wine premises
and equipment to be used. An appropriate ATF


officer may make any
inquiry necessary to determine whether the conduct


of other operations
on wine premises would jeopardize the revenue,


conflict with wine operations,
or be contrary to law. Other operations


authorized under this
section will be conducted in accordance with the


conditions, limitations,
procedures, and terms stated in the approved


application. Authority
to conduct other operations may be withdrawn


whenever the appropriate
ATF officer determines the conduct of the


other operations on
wine premises jeopardizes the revenue, conflicts


with wine operations,
or is contrary to law.

Sec. Sec. 24.106, 24.114,
24.135, and 24.137 [Amended]

Par. 25. The fourth
sentence of Sec. 24.106, the second and third


sentences of Sec. 24.114,
the introductory text of paragraph (b) of


Sec. 24.135 and paragraph
(b) of Sec. 24.137 are amended to remove the


phrase ``with the regional
director (compliance)''.

Sec. 24.109 [Amended]

Par. 26. The second
sentence of paragraph (k) of Sec. 24.109 is


amended by removing
the words ``regional director (compliance) of any


ATF region'' and adding,
in substitution, the phrase ``appropriate ATF


officer'' and the fourth
and fifth sentences are amended by removing


the words ``regional
director (compliance)'' and by adding, in


substitution, the phrase
``appropriate ATF officer''.


Par. 27. Paragraph
(d) of Sec. 24.110 is revised to read as


follows:

Sec. 24.110 Organizational
Documents.

* * * * *

(d) Availability
of additional corporate documents. The originals


of documents required
to be submitted under this section and additional


documents that may be
required by the appropriate ATF officer (such as


articles of incorporation,
bylaws, and any certificate issued by a


State authorizing operations)
must be made available to any appropriate


ATF officer upon request.

* * * * *

Sec. 24.116 [Amended]

Par. 28. The last
sentence of Sec. 24.116 is amended to remove the


words ``regional director''
and adding, in substitution, the phrase


``appropriate ATF officer''.

Sec. 24.131 [Amended]

Par. 29. Section
24.131 is amended to remove the words ``regional


director (compliance)
through the area supervisor'' from the first


sentence and the words
``regional director (compliance)'' from the


third sentence and adding
in both sentences, in substitution, the


phrase ``appropriate
ATF officer''.


Par. 30. The first
and second sentences of Sec. 24.145 are revised


to read as follows:

Sec. 24.145 General
requirements.

Each person required
to file a bond or consent of surety under this


part must prepare, execute
and submit the bond or consent of surety on


the prescribed form
in accordance with this part and the instructions


printed on the form.
A person may not commence or continue any business


or operation relating
to wine until all bonds and consents of surety


required under this
part with respect to the business or operation have


been approved by the
appropriate ATF officer.* * *

Sec. 24.201 [Amended]

Par. 31. The first
sentence of Sec. 24.201 is amended by removing


the phrase ``from the
Director'' and adding, in substitution, the word


``an''.

Sec. 24.211 [Amended]

Par. 32. The second
sentence of Sec. 24.211 is amended by removing


the words ``with the
Director''.


Par. 33. Paragraph
(b) of Sec. 24.249 is revised to read as


follows:

Sec. 24.249 Experimentation
with new treating material or process.

* * * * *

(b) Application.
The proprietor who wants to conduct


experimentation must
file an application with the appropriate ATF


officer setting forth
in detail the experimentation to be conducted and


the facilities and equipment
to be used. The proposed experimentation


must not be conducted
until the appropriate ATF officer has determined


that the conduct of
such experimentation must not jeopardize the


revenue, conflict with
wine operations, or be contrary to law, and has


approved the application.

* * * * *

Sec. 24.250 [Amended]

Par. 34. Paragraph
(a) of Sec. 24.250 is amended by removing the


following phrase ``regional
director (compliance) of the region in


which the bonded wine
premises is located'' and adding, in


substitution, the phrase
``appropriate ATF officer''.

Sec. 24.250 [Amended]

Par. 35. Paragraph
(c) of Sec. 24.250 is revised by removing the


word ``Director'' in
the first sentence and, in substitution, adding


the phrase ``appropriate
ATF officer'', and removing the last two


sentences.

Par. 36. Paragraph
(d) of Sec. 24.250 is revised to read as


follows:

Sec. 24.250 Application
for use of new treating material or process.

* * * * *

(d) Processing of
application. After evaluation of the data


submitted with the application,
the appropriate ATF officer will make a


decision regarding the
acceptability of the proposed treatment in good


commercial practice.
The appropriate ATF officer will notify the


proprietor of the approval
or disapproval of the application.


* * * * *

Sec. 24.267 [Amended]

Par. 37. Section
24.267 is amended by removing the words ``regional


director (compliance)
or nearest designated'' and adding, in


substitution, the word
``appropriate''.


Par. 38. The text
of 24.268 is revised to read as follows:

Sec. 24.268 Losses
by fire or other casualty.

The proprietor must
immediately report any loss by theft, fire or


other casualty, or any
other extraordinary or unusual loss to the


appropriate ATF officer.
If required by the appropriate ATF officer,


the proprietor must
file a claim under the provisions of Sec. 24.65.


The volume of wine loss
must be reported on ATF F 5120.17 for the


reporting period during
which the loss occurred.


* * * * *

Sec. 24.272 [Amended]

Par. 39. Paragraph
(b)(1) of Sec. 24.272 is amended by removing the


words ``regional director
(compliance) of each ATF region in which


taxes are paid'' and
adding, in substitution, the words ``appropriate


ATF officer''.

Par. 40. Paragraph
(a) of Sec. 24.294 is revised to read as


follows:

[[Page 13686]]

Sec. 24.294 Destruction
of Wine.

(a) General. Wine
on bonded wine premises may be destroyed on or


off wine premises by
the proprietor without payment of tax. A


proprietor who wants
to destroy wine on or off wine premises must file


with the appropriate
ATF officer an application stating the kind,


alcohol content, and
approximate volume of wine to be destroyed, where


the wine is to be destroyed,
and the reason for destruction. Wine to be


destroyed must be inspected,
and the destruction supervised, by an


appropriate ATF officer
unless the appropriate ATF officer authorizes


the proprietor to destroy
the wine without inspection and supervision.


The wine must not be
destroyed until the proprietor has received


authority from the appropriate
ATF officer.


Par. 41. The third
sentence of paragraph (a) introductory text, of


Sec. 24.300 is amended
by removing the phrase ``submitted to the


regional director (compliance)''.

Par. 42. Sec. 24.300,
paragraph (c) and the third and fifth


sentences of paragraph
(g)(2) are revised to read as follows:

Sec. 24.300 General.

* * * * *

(c) Prescribed forms.
All reports required by this part must be


submitted on forms prescribed
by Sec. 24.20. Entries will be made as


indicated by the headings
of the columns and lines, and as required by


the instructions for
the form. Report forms are furnished free of cost.


* * * * *

(g) ATF F 5120.17,
Report of bonded wine premises operations. * * *


(2) * * * A proprietor
who is commencing operations during a


calendar year and expects
to meet these criteria may use a letter


notice to the appropriate
ATF officer, and file an annual ATF F 5120.17


for the remaining portion
of the calendar year. * * * If there is a


jeopardy to the revenue,
the appropriate ATF officer may at any time


require any proprietor
otherwise eligible for annual filing of a report


of bonded wine premises
operations to file such report monthly.


* * * * *

Signed: December
9, 1998.


John W. Magaw,

Director.

Approved: February
9, 1999.


John P. Simpson,

Deputy Assistant Secretary
(Regulatory, Tariff and Trade Enforcement).


[FR Doc. 99-6736
Filed 3-19-99; 8:45 am]


BILLING CODE 4810-31-P