1513-0082 Law and Reg.

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1513-0082

26 U.S.C.

Sec. 7805. - Rules and regulations

(a) Authorization

Except where such authority is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary shall prescribe all needful rules and regulations for the enforcement of this title, including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue.

(b) Retroactivity of regulations

(1) In general

Except as otherwise provided in this subsection, no temporary, proposed, or final regulation relating to the internal revenue laws shall apply to any taxable period ending before the earliest of the following dates:

(A) The date on which such regulation is filed with the Federal Register.

(B) In the case of any final regulation, the date on which any proposed or temporary regulation to which such final regulation relates was filed with the Federal Register.

(C) The date on which any notice substantially describing the expected contents of any temporary, proposed, or final regulation is issued to the public.

(2) Exception for promptly issued regulations

Paragraph (1) shall not apply to regulations filed or issued within 18 months of the date of the enactment of the statutory provision to which the regulation relates.

(3) Prevention of abuse

The Secretary may provide that any regulation may take effect or apply retroactively to prevent abuse.

(4) Correction of procedural defects

The Secretary may provide that any regulation may apply retroactively to correct a procedural defect in the issuance of any prior regulation.

(5) Internal regulations

The limitation of paragraph (1) shall not apply to any regulation relating to internal Treasury Department policies, practices, or procedures.

(6) Congressional authorization

The limitation of paragraph (1) may be superseded by a legislative grant from Congress authorizing the Secretary to prescribe the effective date with respect to any regulation.

(7) Election to apply retroactively

The Secretary may provide for any taxpayer to elect to apply any regulation before the dates specified in paragraph (1).

(8) Application to rulings

The Secretary may prescribe the extent, if any, to which any ruling (including any judicial decision or any administrative determination other than by regulation) relating to the internal revenue laws shall be applied without retroactive effect.

(c) Preparation and distribution of regulations, forms, stamps, and other matters

The Secretary shall prepare and distribute all the instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to the assessment and collection of internal revenue.

(d) Manner of making elections prescribed by Secretary

Except to the extent otherwise provided by this title, any election under this title shall be made at such time and in such manner as the Secretary shall prescribe.

(e) Temporary regulations

(1) Issuance

Any temporary regulation issued by the Secretary shall also be issued as a proposed regulation.

(2) 3-year duration

Any temporary regulation shall expire within 3 years after the date of issuance of such regulation.

(f) Review of impact of regulations on small business

(1) Submissions to Small Business Administration

After publication of any proposed or temporary regulation by the Secretary, the Secretary shall submit such regulation to the Chief Counsel for Advocacy of the Small Business Administration for comment on the impact of such regulation on small business. Not later than the date 4 weeks after the date of such submission, the Chief Counsel for Advocacy shall submit comments on such regulation to the Secretary.

(2) Consideration of comments

In prescribing any final regulation which supersedes a proposed or temporary regulation which had been submitted under this subsection to the Chief Counsel for Advocacy of the Small Business Administration -

(A) the Secretary shall consider the comments of the Chief Counsel for Advocacy on such proposed or temporary regulation, and

(B) the Secretary shall discuss any response to such comments in the preamble of such final regulation.

(3) Submission of certain final regulations

In the case of the promulgation by the Secretary of any final regulation (other than a temporary regulation) which does not supersede a proposed regulation, the requirements of paragraphs (1) and (2) shall apply; except that -

(A) the submission under paragraph (1) shall be made at least 4 weeks before the date of such promulgation, and

(B) the consideration (and discussion) required under paragraph (2) shall be made in connection with the promulgation of such final regulation

27 CFR

Sec. 28.20 Alternate methods or procedures; and emergency variations

from requirements.

Withdrawal or Lading for Use on Certain Vessels and Aircraft

(a) Alternate methods or procedures--(1) Application. An exporter,

after receiving approval from the appropriate TTB officer, may use an

alternate method or procedure (including alternate construction or

equipment) in lieu of a method or procedure prescribed by this part. An

exporter wishing to use an alternate method or procedure may apply to

the appropriate TTB officer. The exporter shall describe the proposed

alternate method or procedure and shall set forth the reasons for its

use.

(2) Approval by appropriate TTB officer. The appropriate TTB officer

may approve the use of an alternate method or procedure if:

(i) The applicant shows good cause for its use;

(ii) It is consistent with the purpose and effect of the procedure

prescribed by this part, and provides equal security to the revenue;

(iii) It is not contrary to law; and

(iv) It will not cause an increase in cost to the Government and

will not hinder the effective administration of this part.

(3) Exceptions. The appropriate TTB officer will not authorize an

alternate method or procedure relating to the giving of a bond or the

payment of tax.

(4) Conditions of approval. An exporter may not employ an alternate

method or procedure until the appropriate TTB officer has approved its

use. The exporter shall, during the terms of the authorization of an

alternate method or procedure, comply with the terms of the approved

application.

(b) Emergency variations from requirements--(1) Application. When an

emergency exists, an exporter may apply to the appropriate TTB officer

for a variation from the requirements of this part relating to

construction, equipment, and methods of operation. The exporter shall

describe the proposed variation and set forth the reasons for using it.

(2) Approval by appropriate TTB officer. The appropriate TTB officer

may approve an emergency variation from requirements if:

(i) An emergency exists;

(ii) The variation from the requirements is necessary;

(iii) It will afford the same security and protection to the revenue

as intended by the specific regulations;

(iv) It will not hinder the effective administration of this part;

and

(v) It is not contrary to law.

(3) Conditions of approval. An exporter may not employ an emergency

variation from the requirements until the appropriate TTB officer has

approved its use. Approval of variations from requirements are

conditioned upon compliance with the conditions and limitations set

forth in the approval.

(4) Automatic termination of approval. If the exporter fails to

comply in good faith with the procedures, conditions or limitations set

forth in the approval, authority for the variation from requirements is

automatically terminated and the exporter is required to comply with

prescribed requirements of regulations from which those variations

were authorized.

(c) Withdrawal of approval. If the appropriate TTB officer finds the

revenue is jeopardized or the effective administration of this part is

hindered by the approval, such TTB officer may withdraw approval for an

alternate method or procedure or for an emergency variation from

requirements, approved under paragraph (a) or (b) of this section.

(Act of August 16, 1954, Ch. 736, 68A Stat. 917 (26 U.S.C. 7805); sec.

201, Pub. L. 85-859, 72 Stat. 1395, as amended (26 U.S.C. 5552))

[T.D. ATF-199, 50 FR 9201, Mar. 6, 1985, as amended by T.D. ATF-477, 67

FR 18088, Apr. 15, 2002; T.D. TTB-8, 69 FR 3831, Jan. 27, 2004]