Notice2021-28215
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
December 28, 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 246 (Tuesday, December 28, 2021)</title>
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[Federal Register Volume 86, Number 246 (Tuesday, December 28, 2021)]
[Notices]
[Pages 73856-73858]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2021-28215]
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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 January 27, 2022.
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#5a0a081b1a2e283f3b292f2823743d352c"><span class="__cf_email__" data-cfemail="b7e7e5f6f7c3c5d2d6c4c2c5ce99d0d8c1">[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: Brewer's Report of Operations and Quarterly Brewer's
Report of Operations.
OMB Control Number: 1513-0007.
Type of Review: Extension of a currently approved collection.
Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5415
requires that all brewers furnish reports of operations and
transactions as the Secretary of the Treasury (the Secretary)
prescribes by regulation. Under that authority, the TTB regulations in
27 CFR part 25 require brewers to file monthly operations reports using
TTB F 5130.9, Brewer's Report of Operations, if they anticipate an
annual excise tax liability of $50,000 or more for beer in a given
calendar year. Taxpayers who anticipate a liability of less than
$50,000 for such taxes in a given year and had such liability the
previous year may file quarterly operations reports using TTB F 5130.9
or the simplified TTB F 5130.26, Quarterly Brewer's Report of
Operations. The information collected from brewers on these reports
regarding the amount of beer they produce, receive, return, remove,
transfer, destroy, or otherwise gain or dispose of is necessary to
ensure the tax provisions of the IRC are appropriately applied.
Form: TTB F 5130.9 and TTB F 5130.26.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 7,500.
Frequency of Response: Monthly, Quarterly.
Estimated Total Number of Annual Responses: 36,000.
Estimated Time per Response: 45 minutes.
Estimated Total Annual Burden Hours: 27,000 hours.
2. Title: Application and Permit to Ship Liquors and Articles of
Puerto Rican Manufacture Taxpaid to the United States.
OMB Control Number: 1513-0008.
Type of Review: Extension of a currently approved collection.
Description: The IRC at 26 U.S.C. 7652 provides that products made
in Puerto Rico, shipped to the United States, and withdrawn for
consumption or sale are subject to a tax equal to the internal revenue
tax imposed on like products made in the United States. In addition,
that section provides that the taxes collected on such Puerto Rican
products are covered over (transferred) into the Treasury of Puerto
Rico. Under the TTB regulations in 27 CFR part 26, applicants use form
TTB F 5170.7 to apply for authorization for, and to document, the
shipment of tax-paid or tax-determined Puerto Rican spirits to the
United States. The collected information documents the specific spirits
and articles, the amounts shipped and received, and the amount of tax,
and it identifies the consignor in Puerto Rico and consignee in the
United States. TTB uses the information to verify the accuracy of
prepayments of excise tax and semimonthly payments of deferred excise
taxes, and to determine the amount of revenue to be transferred into
the Treasury of Puerto Rico. This information is necessary to ensure
the tax provisions of the IRC are appropriately applied.
Form: TTB F 5170.7.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 20.
Frequency of Response: On Occasion.
Estimated Total Number of Annual Responses: 2,120.
Estimated Time per Response: 30 minutes.
Estimated Total Annual Burden Hours: 1,060 hours.
3. Title: Application for Basic Permit under the Federal Alcohol
Administration Act.
OMB Control Number: 1513-0018.
Type of Review: Extension of a currently approved collection.
Description: Section 103 of the Federal Alcohol Administration Act
(FAA Act, 27 U.S.C. 203) requires that a person must apply to the
Secretary for a ``basic permit'' before beginning business as: (1) An
importer into the United States of distilled spirits, wine, or malt
beverages, (2) a producer of distilled spirits or wine, or (3) a
wholesaler of distilled spirits, wine, or malt beverages. In addition,
section 104 of the FAA Act (27 U.S.C. 204(c)) prescribes who is
entitled to a basic permit, and it authorizes the Secretary to
prescribe the manner and form of, and the information required in,
basic permit applications. Under these authorities, the TTB regulations
in 27 CFR part 1 require that applicants use TTB F 5100.24 to apply for
new FAA Act basic permits. That application enables TTB to determine
the location of the proposed business, the extent of its operations,
and if the applicant is qualified under the FAA Act to receive a basic
permit.
Form: TTB F 5100.24.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 10,525.
Frequency of Response: On Occasion.
[[Page 73857]]
Estimated Total Number of Annual Responses: 10,525.
Estimated Time per Response: 1.125 hours.
Estimated Total Annual Burden Hours: 11,538 hours.
4. Title: Formula and Process for Nonbeverage Products.
OMB Control Number: 1513-0021.
Type of Review: Extension of a currently approved collection.
Description: The IRC at 26 U.S.C. 5111-5114 authorizes drawback
(refund) of excise tax paid on distilled spirits used in the
manufacture of medicines, medicinal preparations, food products,
flavors, flavoring extracts, or perfume that are unfit for beverage
purposes, and it authorizes the Secretary to prescribe regulations to
ensure that drawback is not paid for unauthorized purposes. Under those
authorities, TTB has issued regulations to require that nonbeverage
drawback claimants show that the taxpaid distilled spirits for which a
claimant makes a drawback claim were used in the manufacture of a
product unfit for beverage use. Respondents base this showing on the
product's formula and manufacturing process, which they describe using
form TTB F 5154.1 or its electronic equivalent in Formulas Online. The
collected information allows TTB to ensure that the tax provisions of
the IRC regarding drawback are appropriately applied. This information
collection also is beneficial to respondents as TTB's determination
regarding the described product allows claimants to know in advance of
actual manufacture if the product is or is not fit for beverage
purposes and thus eligible or not eligible for drawback.
Form: TTB F 5154.1.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 405.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 14,700.
Estimated Time per Response: 30 minutes.
Estimated Total Annual Burden Hours: 7,350 hours.
5. Title: Application for Operating Permit Under 26 U.S.C. 5171(d).
OMB Control Number: 1513-0040.
Type of Review: Extension of a currently approved collection.
Description: As required by the IRC at 26 U.S.C. 5171(d), persons
who intend to distill, process, or warehouse distilled spirits for non-
beverage use, or who intend to manufacture articles using distilled
spirits or warehouse bulk spirits for non-industrial use without
bottling, are required to apply for and obtain a distilled spirits
plant (DSP) operating permit before beginning such operations. Under
that IRC authority, the TTB regulations in 27 CFR part 19 require such
persons to apply for a DSP operating permit using form TTB F 5110.25.
The form identifies the name and business address of the applicant, the
DSP's location, and the operations to be conducted at the plant.
Applicants also must submit a statement of business organization,
information regarding the persons with significant interest in the
business, and a list of trade names the applicant will use in
connection with the specified operations. The collected information
allows TTB to determine if an applicant is qualified under the IRC to
receive a DSP operating permit.
Form: TTB F 5110.25.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 100.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 100.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 100 hours.
6. Title: Alcohol Fuel Plant (AFP) Reports and Miscellaneous
Letterhead Applications, and Notices, Marks, and Records.
OMB Control Number: 1513-0052.
Type of Review: Extension of a currently approved collection.
Description: While distilled spirits produced or imported into the
United States are normally subject to excise tax under the IRC at 26
U.S.C. 5001, the IRC at 26 U.S.C. 5214(a)(12) allows distilled spirits
used for fuel purposes to be withdrawn free of that tax. As such, the
IRC at 26 U.S.C. 5181 and 5207 requires a proprietor of a distilled
spirits plant (DSP) established as an alcohol fuel plant (AFP) to make
applications, maintain records, and render reports as the Secretary
prescribes by regulation. Under those IRC authorities, TTB has issued
AFP regulations in 27 CFR part 19 that require proprietors to keep
certain records, provide certain notices, place certain marks on
alcohol fuel containers, and make an annual operations report on form
TTB F 5110.75. TTB uses the collected information to ensure that the
tax provisions of the IRC are appropriately applied and to help prevent
diversion of alcohol fuel to taxable beverage use.
Form: TTB F 5110.75.
Affected Public: Businesses or other for-profits; Not for-profit
institutions; and Individuals or households.
Estimated Number of Respondents: 2,150.
Frequency of Response: Annually, On Occasion.
Estimated Total Number of Annual Responses: 2,150.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 2,150 hours.
7. Title: Tobacco Bond--Collateral, Tobacco Bond--Surety, and
Tobacco Bond.
OMB Control Number: 1513-0103.
Type of Review: Extension of a currently approved collection.
Description: The IRC at 26 U.S.C. 5711 requires every person,
before commencing business as a manufacturer of tobacco products or
cigarette papers and tubes, or as an export warehouse proprietor, to
file a bond in the amount, form, and manner as prescribed by the
Secretary by regulation. Also, the IRC at 26 U.S.C. 7101 requires that
such bonds be guaranteed by a surety or by the deposit of collateral in
the form of United States Treasury bonds or notes. Under those IRC
authorities, TTB has issued tobacco bond regulations in 27 CFR parts 40
and 44. Those regulations require the prescribed persons to file a
surety or collateral bond with TTB in an amount equivalent to the
potential tax liability of the person, within a minimum and a maximum
amount. The TTB regulations also require a strengthening bond when the
amount of an existing bond becomes insufficient or a superseding bond
when a current bond is no longer valid for reasons specified by
regulation. Respondents may provide a surety bond using TTB F 5000.25,
a collateral bond using TTB F 5000.26, or they may use TTB F 5200.29
for either type of bond as an approved alternate procedure.
Form: TTB F 5200.25, TTB F 5220.26, and TTB F 5200.29.
Affected Public: Businesses or other for-profits; and Individuals
or Households.
Estimated Number of Respondents: 120.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 120.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 120 hours.
8. Title: Monthly Report--Importer of Tobacco Products or Processed
Tobacco.
OMB Control Number: 1513-0107.
Type of Review: Extension of a currently approved collection.
Description: Under the IRC at 26 U.S.C. 5722, importers of tobacco
products and of processed tobacco are required to make reports
containing such information, in such form, at such
[[Page 73858]]
times, and for such periods as the Secretary shall prescribe by
regulation. Under that authority, the TTB regulations in 27 CFR part 41
require importers of tobacco products and importers of processed
tobacco to submit a monthly report on TTB F 5220.6 to account for such
products on hand, received, and removed. TTB uses the collected
information to help prevent diversion of tobacco products and processed
tobacco into the illegal market.
Form: TTB F 5220.6.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 280.
Frequency of Response: Monthly.
Estimated Total Number of Annual Responses: 3,360.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 3,360 hours.
9. Title: Formulas for Fermented Beverage Products, TTB REC 5052/1.
OMB Control Number: 1513-0118.
Type of Review: Extension of a currently approved collection.
Description: Under the authority of the IRC at 26 U.S.C. 5051,
5052, and 7805, and of the FAA Act at 27 U.S.C. 205(e), the TTB
regulations in 27 CFR parts 7 and 25 require beer and malt beverage
producers and importers to file a formula when certain non-exempted
ingredients, flavors, colors, or processes are used to produce a non-
traditional fermented beverage product. This information collection,
which respondents submit to TTB as a written notice, is necessary to
ensure that the tax provisions of the IRC are appropriately applied,
and that the alcohol beverage labeling provisions of the FAA Act are
met for imported products that meet that Act's definition of malt
beverage.
TTB Recordkeeping Number: TTB REC 5052/1.
Affected Public: Businesses or other for-profits; Individuals or
households.
Estimated Number of Respondents: 550.
Frequency of Response: On Occasion.
Estimated Total Number of Annual Responses: 1,650.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 1,650 hours.
10. Title: Formula and Process for Domestic and Imported Alcohol
Beverages.
OMB Control Number: 1513-0122.
Type of Review: Extension of a currently approved collection.
Description: Chapter 51 of the IRC (26 U.S.C. chapter 51) governs
the production, classification, and taxation of alcohol products, and
the Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 205(e)
requires alcohol beverage labels to provide consumers with adequate
information as to the identity and quality of alcohol beverages. Each
statute also authorizes the Secretary to issue regulations related to
such activities. As such, the TTB regulations require alcohol beverage
producers and importers to obtain formula approval for certain non-
standard products to ensure that such products are properly classified
for excise tax purposes under the IRC and properly labeled under the
FAA Act. Currently, in lieu of the formula forms and letterhead notices
specified in the TTB regulations for each alcohol commodity (distilled
spirits, wine, and beer/malt beverages), which are approved under
separate OMB control numbers, respondents, as an alternate procedure,
may submit TTB F 5100.51 or its electronic equivalent in Formulas
Online (FONL), as approved under this OMB control number.
Form: TTB F 5100.51.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 4,325.
Frequency of Response: On Occasion.
Estimated Total Number of Annual Responses: 28,545.
Estimated Time per Response: 2 hours.
Estimated Total Annual Burden Hours: 57,090 hours.
Authority: 44 U.S.C. 3501 et seq.
Dated: December 22, 2021.
Molly Stasko,
Treasury PRA Clearance Officer.
[FR Doc. 2021-28215 Filed 12-27-21; 8:45 am]
BILLING CODE 4810-31-P
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