Notice2021-23115
Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
October 22, 2021
Issuing agencies
Treasury Department
Abstract
The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests.
Full Text
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<title>Federal Register, Volume 86 Issue 202 (Friday, October 22, 2021)</title>
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[Federal Register Volume 86, Number 202 (Friday, October 22, 2021)]
[Notices]
[Pages 58725-58727]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2021-23115]
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DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade
Bureau Information Collection Requests
AGENCY: Departmental Offices, U.S. Department of the Treasury.
ACTION: Notice.
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SUMMARY: The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, on or after the date of publication of this
notice. The public is invited to submit comments on these requests.
DATES: Comments must be received on or before November 22, 2021.
ADDRESSES: Written comments and recommendations for the proposed
information collection should be sent within 30 days of publication of
this notice to <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. Find this particular
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Molly Stasko by emailing <a href="/cdn-cgi/l/email-protection#d282809392a6a0b7b3a1a7a0abfcb5bda4"><span class="__cf_email__" data-cfemail="94c4c6d5d4e0e6f1f5e7e1e6edbaf3fbe2">[email protected]</span></a>, calling (202)
622-8922, or viewing the entire information collection request at
<a href="http://www.reginfo.gov">www.reginfo.gov</a>.
SUPPLEMENTARY INFORMATION:
Alcohol and Tobacco Tax and Trade Bureau (TTB)
1. Title: Drawback on Distilled Spirits Exported.
OMB Control Number: 1513-0042.
Type of Review: Extension of a currently approved collection.
Description: Under the IRC at 26 U.S.C. 5062, persons who export
tax-paid distilled spirits may claim drawback of the alcohol excise tax
paid on those spirits, as prescribed by regulation. The TTB regulations
in 27 CFR part 28 require that claimants use TTB F 5110.30 to make such
drawback claims. The form requests information regarding the claimant,
the tax-paid spirits exported, and the amount of tax to be refunded.
TTB uses the collected information to substantiate the claim for
drawback.
Form: TTB F 5110.30.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 150.
Frequency of Response: On Occasion.
Estimated Total Number of Annual Responses: 900.
Estimated Time per Response: 2 hours.
Estimated Total Annual Burden Hours: 1,800 hours.
2. Title: Application and Permit to Ship Puerto Rican Spirits to
the United States Without Payment of Tax.
OMB Control Number: 1513-0043.
Type of Review: Extension of a currently approved collection.
Description: The IRC at 26 U.S.C. 7652 imposes on Puerto Rican
distilled spirits shipped to the United States for consumption or sale
a tax equal to the internal revenue tax (excise tax) imposed in the
United States on distilled spirits of domestic manufacture. However,
the IRC at 26 U.S.C. 5232 provides that a person may withdraw distilled
spirits imported or brought into the United States in bulk containers
from Customs custody and transfer such spirits to the bonded premises
of a domestic distilled spirits plant without payment of the internal
revenue tax imposed on such spirits, as prescribed by regulation. The
IRC at 26 U.S.C. 5314 also states that persons may withdraw spirits
from the bonded premises of a distilled spirits plant in Puerto Rico
pursuant to an authorization issued under the laws of Puerto Rico.
Under those IRC authorities, the TTB regulations in 27 CFR part 26
require respondents to use form TTB F 5110.31 to apply for and receive
approval to ship Puerto Rican distilled spirits to the United States
without payment of Federal excise tax. The form identifies the specific
spirits and amounts shipped and received, and the shipment's consignor
in Puerto Rico and consignee in the United States. TTB uses the
information collected to ensure appropriate application of the IRC tax
provisions.
Form: TTB F 5110.31.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 10.
Frequency of Response: On Occasion.
Estimated Total Number of Annual Responses: 500.
Estimated Time per Response: 0.75 hour.
Estimated Total Annual Burden Hours: 375 hours.
3. Title: Distilled Spirits Production Records and Monthly Report
of Production Operations.
OMB Control Number: 1513-0047.
Type of Review: Extension of a currently approved collection.
Description: In general, the IRC at 26 U.S.C. 5001 prescribes the
excise tax rates for distilled spirits produced in or imported into the
United States, while 26 U.S.C. 5207 requires distilled spirit plant
(DSP) proprietors to maintain records of production, storage,
denaturation, and processing activities and to render reports covering
those operations, as prescribed by regulation. Under those IRC
authorities, the TTB regulations in 27 CFR part 19 require DSP
proprietors to keep records regarding the production materials used to
produce spirits, the amount of spirits produced, the amount withdrawn
from the production account, and the production of spirits byproducts,
which proprietors must maintain for at least 3 years. Based on those
records, the part
[[Page 58726]]
19 regulations also require DSP proprietors to submit monthly reports
of production operations using TTB F 5110.40. TTB uses the collected
information to substantiate the proprietor's excise tax liability and
bond coverage, if applicable.
Form: TTB F 5110.40.
Recordkeeping Number: TTB REC 5110/01.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 2,500.
Frequency of Response: Monthly.
Estimated Total Number of Annual Responses: 30,000.
Estimated Time per Response: 2 hours.
Estimated Total Annual Burden Hours: 60,000 hours.
4. Title: Wholesale Dealers Records of Receipt of Alcoholic
Beverages, Disposition of Distilled Spirits, and Monthly Summary
Reports.
OMB Control Number: 1513-0065.
Type of Review: Extension of a currently approved collection.
Description: The IRC at 26 U.S.C. 5121 requires wholesale alcohol
beverage dealers to keep daily records of all distilled spirits
received and disposed of, as well as daily records of all wine and beer
received. That section also authorizes the Secretary of the Treasury to
require such dealers to submit periodic summaries of their daily
records for distilled spirits received and disposed of, and it
authorizes the issuance of regulations regarding such records and
reports. In addition, section 5123 of the IRC prescribes retention and
inspection requirements for the required records and reports. Under
those IRC authorities, the TTB regulations in 27 CFR part 31 require
wholesale alcohol dealers to keep usual and customary business records,
such as consignment, purchase, and sales invoices, to document their
daily receipt and disposition of distilled spirits, as well as their
daily receipt of wine and beer. The regulations also provide that TTB,
at its discretion, may require a particular dealer to submit monthly
summary reports regarding all distilled spirits received and disposed
of on a daily basis. The regulations require dealers to keep the
required records and copies of any required monthly summary reports at
their place of business, available for TTB inspection, for at least 3
years.
Recordkeeping Number: TTB REC 5170/2.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 30,400 for recordkeeping; 50 for
monthly summary reports.
Frequency of Response: Once for recordkeeping; Monthly for summary
reports.
Estimated Total Number of Annual Responses: 30,400 for
recordkeeping; 600 for monthly summary reports.
Estimated Time per Response: None for recordkeeping; 2 hours for
monthly summary reports.
Estimated Total Annual Burden Hours: The keeping of usual and
customary business records imposes no burden on respondents per the
Office of Management and Budget regulations at 5 CFR 1320.3(b)(2). For
monthly summary reports, the estimated total burden is 1,200 hours.
5. Title: Alcohol, Tobacco, and Firearms Related Documents for Tax
Returns and Claims.
6. OMB Control Number: 1513-0088.
Type of Review: Extension of a currently approved collection.
Description: TTB is responsible for the collection of Federal
excise taxes on distilled spirits, wine, beer, tobacco products,
cigarette papers and tubes, and firearms and ammunition, and the
collection of special occupational taxes related to tobacco products
and cigarette papers and tubes. The IRC (26 U.S.C.) requires that such
taxes be collected on the basis of a return, and it requires taxpayers
to maintain records that support the information in the return. The IRC
also allows for the filing of claims for the abatement or refund of
taxes under certain circumstances, and it requires claimants to
maintain records to support such claims. TTB uses the collected
information to determine excise and special occupational tax
liabilities, determine adequacy of bond coverage, and substantiate
claims and other adjustments to tax liabilities.
Recordkeeping Number: TTB REC 5000/24.
Affected Public: Businesses or other for-profits; Not-for-profit
institutions; and Individuals or households.
Estimated Number of Respondents: 67,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 536,000.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 536,000 hours.
7. Title: Federal Firearms and Ammunition Quarterly Excise Tax
Return.
OMB Control Number: 1513-0094.
Type of Review: Extension of a currently approved collection.
Description: The IRC at 26 U.S.C. 4181 imposes a Federal excise tax
on the sale of pistols, revolvers, other firearms, and shells and
cartridges (ammunition) sold by manufacturers, producers, and Start
Printed Page 31821importers of such articles. The IRC, at 26 U.S.C.
6001, 6011, and 6302, also authorizes the issuance of regulations
regarding IRC-based taxes, returns, and records, including the mode and
time for collecting taxes due. Under those IRC authorities, the TTB
regulations in 27 CFR part 53 require respondents who have firearms
and/or ammunition excise tax liabilities to submit a quarterly tax
return using form TTB F 5300.26. TTB uses the information collected on
this return to identify the taxpayer, the amount and type of taxes due,
and the amount of payments made, and, as necessary, to support any tax
determination or related additional actions, such as tax assessment or
refund.
Form: TTB F 5300.26.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 715.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 2,860.
Estimated Time per Response: 7 hours.
Estimated Total Annual Burden Hours: 20,020 hours.
8. Title: Reports of Removal, Transfer, or Sale of Processed
Tobacco.
OMB Control Number: 1513-0130.
Type of Review: Extension of a currently approved collection.
Description: The IRC at 26 U.S.C. 5722 requires importers and
manufacturers of tobacco products, processed tobacco, or cigarette
papers and tubes to make reports as required by regulation. While
processed tobacco is not subject to excise tax under the IRC, it may be
illegally diverted to taxable use or supplied to others who illegally
produce tobacco products. To detect diversion of processed tobacco, TTB
has issued regulations in 27 CFR parts 40 and 41 requiring persons
holding certain TTB-issued tobacco-related permits to report certain
removals, transfers, or sales of processed tobacco. In general,
respondents must report shipments for export or to domestic entities
not holding such TTB-issued permits by the close of the next business
day using form TTB F 5250.2. However, respondents may apply to TTB for
approval to report removals made for export using a monthly summary
report. TTB F 5250.2 and the monthly summary report require information
identifying the TTB permit holder making the processed tobacco
shipment, the type and quantity of processed tobacco
[[Page 58727]]
shipped, the person(s) purchasing (or receiving) and delivering the
processed tobacco, and the destination address of the shipment.
TTB Recordkeeping Number: TTB F 5250.2.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 26.
Frequency of Response: Daily, Monthly.
Estimated Total Number of Annual Responses: 4,100.
Estimated Time per Response: 0.5-2 hours.
Estimated Total Annual Burden Hours: 2,206 hours.
9. Title: Generic Clearance for the Collection of Qualitative
Feedback on Agency Service Delivery.
OMB Control Number: 1513-0132.
Type of Review: Extension of a currently approved collection.
Description: TTB uses the surveys, focus groups, usability tests,
and other information collections approved under this generic clearance
to gather timely feedback from its customers and stakeholders regarding
its programs and services. TTB analyzes the collected information to
help improve its programs and service delivery to ensure that regulated
persons and others have effective, efficient, and satisfactory
experiences when interacting with the agency.
Form: None.
Affected Public: Businesses or other for-profits; and Individuals
or Households.
Estimated Number of Respondents: 25,000.
Frequency of Response: Once.
Estimated Total Number of Annual Responses: 25,000.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 25,000 hours.
10. Title: Specific and Continuing Export Bonds for Distilled
Spirits or Wine.
OMB Control Number: 1513-0135.
Type of Review: Extension of a currently approved collection.
Description: The IRC at 26 U.S.C. 5175, 5214, and 5362 authorizes
exporters (other than proprietors of distilled spirits plants or bonded
wine premises) to withdraw distilled spirits and wine, without payment
of tax, for export if the exporter provides a bond, as prescribed by
regulation. To provide exporters with a degree of flexibility based on
individual need, the TTB regulations in 27 CFR part 28 allow exporters
to file either a specific bond using TTB F 5100.25 to cover a single
shipment or a continuing bond using TTB F 5100.30 to cover export
shipments made from time to time.
Form: TTB F 5100.25 and TTB F 5100.30.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 20.
Frequency of Response: Once.
Estimated Total Number of Annual Responses: 20.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 20 hours.
Authority: 44 U.S.C. 3501 et seq.
Dated: October 19, 2021.
Molly Stasko,
Treasury PRA Clearance Officer.
[FR Doc. 2021-23115 Filed 10-21-21; 8:45 am]
BILLING CODE 4810-31-P
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This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.