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Ruling 2017-1

March 23, 2017 Number: 2017-1

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Revoking Obsolete Guidance Documents Concerning Completely Denatured Alcohol and Specially Denatured Spirits

The Alcohol and Tobacco Tax and Trade Bureau (TTB) is revoking several guidance documents, specifically seven rulings and two Industry Circulars, concerning completely denatured alcohol and specially denatured spirits. These guidance documents have been codified into the regulations or have been determined to be obsolete. To prevent any public confusion that could result from providing redundant information in public guidance and in the regulations, TTB is formally revoking these guidance documents. In a final rule that was published in the Federal Register on August 30, 2016 (81 FR 59445, T.D. TTB-140), and effective on October 31, 2016, TTB amended its regulations concerning denatured alcohol and products made with industrial alcohol. The amendments eliminated outdated specially denatured spirits (SDS) formulas from the regulations, reclassified some specially denatured spirits formulas as completely denatured alcohol (CDA) formulas, and issued some new general-use formulas for products manufactured with SDS. As part of the changes mentioned above, the final rule incorporated the holdings of five rulings and one Industry Circular into the regulations. In addition, as part of the publication process for the final rule, TTB reviewed other guidance documents regarding CDA and SDS that have been issued by TTB and by its predecessor agencies, the Bureau of Alcohol, Tobacco, and Firearms (ATF) and the Internal Revenue Service. We found two rulings and one Industry Circular that were already obsolete but had not yet been revoked. Those documents are listed below, in the order in which they were issued.
DocumentStatus
Industry Circular 58-31All holdings incorporated into regulations prior to publication of T.D. TTB-140.
ATF Ruling 74-1Made obsolete by T.D. TTB-140. All holdings incorporated into regulations.
Industry Circular 75-06Made obsolete by T.D. TTB-140. All holdings incorporated into regulations.
ATF Ruling 85-15Made obsolete by T.D. TTB-140. All holdings incorporated into regulations.
ATF Ruling 94-4All holdings incorporated into regulations prior to publication of T.D. TTB-140.
RulingStatus
TTB Ruling 2008-2Made obsolete by T.D. TTB-140. All holdings incorporated into regulations.
TTB Ruling 2010-3Made obsolete by TTB Ruling 2010-5 but not formally revoked until the issuance of this ruling.
TTB Ruling 2010-5Made obsolete by T.D. TTB-140. All holdings incorporated into regulations.
TTB Ruling 2010-6Made obsolete by T.D. TTB-140. All holdings incorporated into regulations.
Although the revoked guidance documents listed above will be removed from TTB.gov, they will be maintained as federal records. Anyone who would like a copy of a revoked guidance document may send a request to TTB’s Public Guidance Program Manager at public_guidance@ttb.gov. TTB Determination Held, that the seven rulings and the two Industry Circulars listed in this ruling are obsolete and thus are hereby revoked. Date approved: February 16, 2017 John J. Manfreda Administrator Alcohol and Tobacco Tax and Trade Bureau