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On Reserve

A Wine Law Blog

Tag: excise

TTB Recommends Delaying Submission of 2026 Q1 CBMA Importer Refund Claims

Lindsey A. Zahn, March 31, 2026March 30, 2026

Due to a known data transmission issue between U.S. Customs and Border Protection (“CBP”) and the Alcohol and Tobacco Tax and Trade Bureau (“TTB”), certain first quarter 2026 import data displayed in the myTTB CBMA Importer Claims System may reflect inflated quantity amounts, particularly for entries from January through mid-February…

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Expanded Definition of Hard Cider for Taxation Purposes

Lindsey A. Zahn, January 28, 2016October 6, 2025

On December 18, 2015, President Obama signed the Protecting Americans from Tax Hikes Act of 2015 (“the PATH Act”) into law. The PATH Act contains changes to certain statutory provisions which are administered by TTB, including applicable sections of the Internal Revenue Code (“IRC”) which apply to alcohol beverages. In particular, the…

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