National Revenue Center [TTB] Law and Legal Definition

The National Revenue Center (NRC) is a division of the Alcohol and Tobacco Tax and Trade Bureau (TTB). The NRC is charged with the responsibility of collecting tax revenues; screening applications; issuing permits and approving notices or registrations; reconciling returns, reports, and claims; and providing technical assistance to the TTB employees and industry members on related laws and regulations.

The NRC handles the Tax Services, Application Services, and Operations Services area of the TTB. The different functions that it performs in each of these services include:

Application Services

Screens original applications to establish operations in the alcohol and tobacco industries. The NRC ensures that only eligible and legitimate companies and individuals are approved to engage in these regulated activities.

Screens amended applications to check if there is compliance with previously approved permits/registrations.

Operations Services

Maintains control of documents submitted to and generated by the NRC.

Provides administrative, statistical, and technological support relating to all operative aspects of the NRC.

Tax Services

Ensures full, fair, and proper collection of federal excise, special occupational, and floor stocks taxes due on alcohol, tobacco, firearms, and ammunition through examination and reconciliation of tax returns, production reports, and export documentation.

Examines claims filed for refund, credit, and allowance to determine the existence and legitimacy of proper documentation to support approval.

Provides settlement of tax (and penalties and interest) obligations in a fair and equitable manner.