TREASURY ORDER 120-01

DATE: May 10, 2024

SUBJECT:   Alcohol and Tobacco Tax and Trade Bureau

  1. PURPOSE.  By virtue of section 1111(d) of the Homeland Security Act of 2002, Title XI, Subtitle B, Pub. L. No. 107-296, 116 Stat. 2274, codified at 6 USC 531(d), and by the authority vested in the Secretary of the Treasury ("Secretary") under 26 USC 7801(a) and 31 USC 321(b), the Alcohol and Tobacco Tax and Trade Bureau (TTB) is established within the Department of the Treasury.
  2. SCOPE.  This Order applies to all bureaus, offices, and organizations in the Department of the Treasury, including the offices of Inspectors General within the Department. The provisions of this Order shall not be construed to interfere with or impede the authorities or independence of the Department's Inspectors General.
  3. DELEGATION.   The Tax and Trade Bureau is designated as the Alcohol and Tobacco Tax and Trade Bureau ("TTB"). The head of the TTB is the Administrator ("Administrator"), who is appointed by the Secretary, and who shall perform duties as assigned by the Secretary or the Secretary’s designee pursuant to Treasury Order 111-02.
  4. REDELEGATION.   The Administrator may delegate any of the authority vested under this Order. All delegations of authority in existence on January 23, 2003, by the Director of the Bureau of Alcohol, Tobacco and Firearms related to the administration and enforcement of the laws specified in paragraph 6, to positions established within TTB shall remain in effect until superseded or revised.
  5. DEFINITIONS.
    1. The terms "Director, Bureau of Alcohol, Tobacco and Firearms," "Director," and similar references wherever used in completed administrative actions issued, adopted or executed in connection with the administration and enforcement of the laws specified in paragraph 6 on or before January 23, 2003, shall mean the Administrator.
    2. The terms "ATF officer" or "appropriate ATF officer," and all references to officers or employees of the Bureau of Alcohol, Tobacco and Firearms in completed administrative actions issued, adopted or executed in connection with the administration and enforcement of the laws specified in paragraph 6, on or before January 23, 2003, shall apply to officers or employees of TTB.
  6. RESPONSIBILITIES.
    1. Authorities, Functions, and Powers of the Administrator.  The Administrator shall exercise the authorities, perform the functions, and carry out the duties of the Secretary in the administration and enforcement of:
      1. 1) Chapters 51 and 52 of the Internal Revenue Code of 1986 (IRC) (excluding section 5011) and sections 7652 and 7653 of such Code insofar as they relate to the commodities subject to tax under such chapters, including, but not limited to, the function of refunding excess deposits of internal revenue tax, previously collected by collectors of customs, based on any claim that is subject to section 6423 of the IRC (conditions to allowance in the case of alcohol and tobacco taxes), and of determining, allowing, and paying interest on those claims;
      2. 2) Effective for imported alcohol removed on or after January 1, 2023, the provisions of IRC chapter 51 pertaining to foreign assignments of reduced rates and tax credits to importers of distilled spirits, wine, and beer; authority at 26 USC 6038E to require information from foreign producers electing to assign reduced rates and tax credits under IRC chapter 51; and the provisions of IRC chapter 51 pertaining to importer refund claims based on those assignments;
      3. 3) Sections 4181 and 4182 of the IRC;
      4. 4) Chapters 61 to 80, inclusive, of the IRC, insofar as they relate to the administration and enforcement of the above provisions, including actions taken under these IRC chapters to collect or recover amounts paid on invalid claims filed by importers under 26 USC 5001, 5041, and 5051 as those provisions were amended by Section 107 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020, Division EE, Title I, Pub. L. No. 116-260, 134 Stat. 3045; and
      5. 5) The Federal Alcohol Administration Act, Act of Aug. 29, 1935, ch. 814, 49 Stat. 977 and the Alcoholic Beverage Labeling Act of 1988, Pub. L. No. 100-690, title VIII, 102 Stat. 4517.
    2. Customs Revenue Functions.  Any customs revenue function delegated to the Secretary of Homeland Security under Treasury Order 100-16, "Delegation of Authority to the Secretary of Homeland Security," will continue to be performed by the Secretary of Homeland Security or that Secretary’s delegate and not by TTB.
    3. Additional Authorities of the Administrator.  The Administrator shall possess full authority, powers, and duties to administer the affairs of and to perform the functions of TTB, including, without limitation, all management and administrative authorities and responsibilities granted and assigned to Bureau Heads or Heads of Bureaus in Treasury Orders and Treasury Directives.
  7. IMPLEMENTATION.
    1. All completed administrative actions of the Bureau of Alcohol, Tobacco and Firearms, including but not limited to orders, determinations, rules, regulations, personnel actions, permits, agreements, grants, contracts, certificates, licenses, registrations, privileges and forms issued, adopted or executed in connection with the administration and enforcement of the laws specified in paragraph 6 on or before January 23, 2003, shall continue in effect until superseded or revised.
    2. With the approval of the Secretary or the Secretary’s designee, the Administrator may issue regulations for the purposes of carrying out the authorities, functions, and duties delegated to the Administrator.
  8. AUTHORITIES.
    1. Section 1111 of the Homeland Security Act of 2002, Title XI, Subtitle B, Pub. L. No. 107-296, 116 Stat. 2274, codified at 6 USC 531.
    2. Section 107 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020, Division EE, Title I, Pub. L. No. 116-260, 134 Stat. 3045.
    3. 26 USC 7801(a) and 31 USC 321(b).
  9. REFERENCES.
    1. Treasury Order 120-01 (formerly 221), "Establishment of the Bureau of Alcohol, Tobacco and Firearms," dated June 6, 1972 (superseded by Treasury Order 120-01 (Revised), "Alcohol and Tobacco Tax and Trade Bureau," dated December 10, 2013.
    2. Treasury Order 111-02, "Oversight for the Alcohol and Tobacco Tax and Trade Bureau, and Customs Revenue Functions," dated April 3, 2003.
    3. Treasury Order 101-05, "Reporting Relationships and Supervision of Officials, Offices and Bureaus, and Delegation of Certain Authority in the Department of the Treasury," dated January 10, 2011.
    4. Treasury Order 100-16, "Delegation of Authority to the Secretary of Homeland Security," dated May 15, 2003; reaffirmed September 8, 2011.
  10. CANCELLATION.  Treasury Order 120-01, "Alcohol and Tobacco Tax and Trade Bureau," dated December 10, 2013, and Treasury Order 165-02, Amdt 1 (1959), are superseded.
  11. OFFICE OF PRIMARY INTEREST.  Alcohol and Tobacco Tax and Trade Bureau and the Office of Tax Policy.
 
 
/S/
Janet L. Yellen
Secretary of the Treasury