Alcohol and Tobacco Tax and Trade Bureau
Encyclopedia
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
.
On January 24, 2003, the Homeland Security Act
of 2002 (the Act) split functions of the Bureau of Alcohol, Tobacco and Firearms (ATF), into two new organizations with separate functions. First, the Act established The Alcohol and Tobacco Tax and Trade Bureau (TTB) under the Department of the Treasury
. Second, the Act transferred certain law enforcement functions from Treasury to the Department of Justice
. The ATF law enforcement functions were transferred to the Justice Department and were renamed the Bureau of Alcohol, Tobacco, Firearms and Explosives
.
TTB's Field Operations are organized into five divisions:
Also, the Advertising
, Labeling, and Formulation Division (ALFD) implements and enforces a broad range of statutory and compliance provisions of the Internal Revenue Code
(IRC) and the Federal Alcohol Administration Act (the Act). The 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 distilled spirits plants, wineries, and breweries for proper tax classification and to ensure that the products are manufactured in accordance with Federal laws and regulations.
United States Department of the Treasury
The Department of the Treasury is an executive department and the treasury of the United States federal government. It was established by an Act of Congress in 1789 to manage government revenue...
.
On January 24, 2003, the Homeland Security Act
Homeland Security Act
The Homeland Security Act of 2002, , 116 Stat. 2135 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. It was signed into law by President George W...
of 2002 (the Act) split functions of the Bureau of Alcohol, Tobacco and Firearms (ATF), into two new organizations with separate functions. First, the Act established The Alcohol and Tobacco Tax and Trade Bureau (TTB) under the Department of the Treasury
United States Department of the Treasury
The Department of the Treasury is an executive department and the treasury of the United States federal government. It was established by an Act of Congress in 1789 to manage government revenue...
. Second, the Act transferred certain law enforcement functions from Treasury to the Department of Justice
United States Department of Justice
The United States Department of Justice , is the United States federal executive department responsible for the enforcement of the law and administration of justice, equivalent to the justice or interior ministries of other countries.The Department is led by the Attorney General, who is nominated...
. The ATF law enforcement functions were transferred to the Justice Department and were renamed the Bureau of Alcohol, Tobacco, Firearms and Explosives
Bureau of Alcohol, Tobacco, Firearms and Explosives
The Bureau of Alcohol, Tobacco, Firearms and Explosives is a federal law enforcement organization within the United States Department of Justice...
.
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 AuditAuditThe general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.- Accounting...
: 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 Alcohol and Tobacco Tax and Trade Bureau (TTB). TID's investigators: --Ensure only qualified applicants are granted permits to engage in the production and distribution of alcohol and tobacco; --Investigate allegations of trade practice violations in the marketplace; --Examine Certificates of Label Approvals (COLAs) to deter unauthorized usage; --Promote voluntary compliance with the laws and regulations enforced by TTB; --Prevent misleading labeling and advertising of alcohol beverages; --Ensure public safety by responding to credible information suggesting a health-related contamination or adulteration of an alcohol product; and --Conduct investigations of suspected alcohol or tobacco tax evasion.
- 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.
Also, the Advertising
Advertising
Advertising is a form of communication used to persuade an audience to take some action with respect to products, ideas, or services. Most commonly, the desired result is to drive consumer behavior with respect to a commercial offering, although political and ideological advertising is also common...
, Labeling, and Formulation Division (ALFD) implements and enforces a broad range of statutory and compliance provisions of the Internal Revenue Code
Internal Revenue Code
The Internal Revenue Code is the domestic portion of Federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 of the United States Code...
(IRC) and the Federal Alcohol Administration Act (the Act). The 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
Alcohol
In chemistry, an alcohol is an organic compound in which the hydroxy functional group is bound to a carbon atom. In particular, this carbon center should be saturated, having single bonds to three other atoms....
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
Wine
Wine is an alcoholic beverage, made of fermented fruit juice, usually from grapes. The natural chemical balance of grapes lets them ferment without the addition of sugars, acids, enzymes, or other nutrients. Grape wine is produced by fermenting crushed grapes using various types of yeast. Yeast...
and distilled spirits, statements of process, and pre-import applications filed by importers and proprietors of domestic distilled spirits plants, wineries, and breweries for proper tax classification and to ensure that the products are manufactured in accordance with Federal laws and regulations.