Alcohol and Tobacco Tax and Trade Bureau Law and Legal Definition

The Alcohol and Tobacco Tax and Trade Bureau is the newest bureau within the U.S. Department of the Treasury. It is statutorily named the Tax and Trade Bureau, and its name is often shortened to TTB.

The TTB’s mission is to collect alcohol, tobacco, firearms, and ammunition excise taxes; verify and make sure that these products are labeled, advertised, and marketed in accordance with the provisions of law; and to administer the laws and regulations in a manner that protects the consumer and the revenue, and promotes voluntary compliance.

The TTB was created by the Homeland Security Act. Pursuant to this Act, the TTB is responsible for administration and enforcement of:

1. Internal Revenue Code of 1986, 26 USCS (IRC):

Chapter 51 (Distilled Spirits, Wine and Beer),

Chapter 52 (Tobacco Products and Cigarette Papers and Tubes), and

Sections 4181-4182 (Firearms and Ammunition Excise Taxes);

2. Federal Alcohol Administration Act, 27 USCS chapter 8 (FAA Act), including the Alcohol Beverage Labeling Act of 1988.

3. Alcohol Beverage Labeling Act (Government Warning Labels)

4. Webb-Kenyon Act, 27 USCS, section 122.

The Act transfers enforcement of the National Firearms Act, 26 USC Chapter 53, to the Attorney General, who must coordinate this tax enforcement with the Secretary of the Treasury.

The field operations of the TTB are organized among five divisions: National Revenue Center, Tobacco Enforcement Division, Trade Investigations, Risk Management, and Tax Audit.