Department of the Treasury, Alcohol and Tobacco Tax and Trade Bureau Strategic Plan, Fiscal Years 2007-2012

摘要

On November 25, 2002, President George W. Bush signed into law the Homeland Security Act of 2002. One provision of this Act abolished the Bureau of Alcohol, Tobacco and Firearms (ATF) and created two new bureaus, the Bureau of Alcohol, Tobacco, Firearms and Explosives, which moved to the Department of Justice, and the Alcohol and Tobacco Tax and Trade Bureau (TTB), which remained in the Department of the Treasury. The TTB mission and its predecessor agencies date back to the creation of the Treasury Department and the first Federal taxes levied on distilled spirits in 1791. TTB administers and enforces the Federal laws and implements regulations related to the production and taxation of alcohol and tobacco products, as well as the statutes that impose Federal excise tax on firearms and ammunition. The major responsibilities of TTB include: Administering the laws that govern alcohol, tobacco, firearms, and ammunition excise taxes and classifying alcohol and tobacco products for excise tax purposes; Investigating applications and issuing permits or notices for the operation of distilleries, bonded wine premises, and breweries; Investigating applications and issuing permits for manufacturers, importers, and export warehouse proprietors of tobacco products; Regulating the operations of various industrial users of distilled spirits, including manufacturers of nonbeverage products, and tax-free and denatured alcohols; Collecting firearms and ammunition excise taxes; Regulating the production, packaging, and storage of alcohol and tobacco products and labeling and bottling of alcohol beverages; Ensuring that labeling and advertising of alcohol beverages provide adequate information to the consumer concerning the identity of the product; Preventing misleading labeling or advertising of alcohol beverages; Regulating the marketing and promotional practices concerning the sale of alcohol beverages by producers, importers, and wholesalers primarily through the investigation of allegations of unfair trade practices; Enforcing provisions of the Alcoholic Beverage Labeling Act, which mandates that a Government warning statement appear on all alcohol beverages for sale and distribution in the United States; Briefing members of Congress and Treasury officials on matters relating to alcohol beverages, tobacco products, and firearms and ammunition excise taxes.