Notice2022-03569
Proposed Information Collections; Comment Request (No. 85)
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
February 18, 2022
Issuing agencies
Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
Abstract
As part of our continuing effort to reduce paperwork and respondent burden, and as required by the Paperwork Reduction Act of 1995, we invite comments on the proposed or continuing information collections listed below in this document.
Full Text
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<title>Federal Register, Volume 87 Issue 34 (Friday, February 18, 2022)</title>
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[Federal Register Volume 87, Number 34 (Friday, February 18, 2022)]
[Notices]
[Pages 9420-9423]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-03569]
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
[Docket No. TTB-2022-0002]
Proposed Information Collections; Comment Request (No. 85)
AGENCY: Alcohol and Tobacco Tax and Trade Bureau (TTB), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: As part of our continuing effort to reduce paperwork and
respondent burden, and as required by the Paperwork Reduction Act of
1995, we invite comments on the proposed or continuing information
collections listed below in this document.
DATES: We must receive your written comments on or before April 19,
2022.
ADDRESSES: You may send comments on the information collections
described in this document using one of these two methods:
<bullet> Internet--To submit comments electronically, use the
comment form for this document posted on the ``<a href="http://Regulations.gov">Regulations.gov</a>'' e-
rulemaking website at <a href="https://www.regulations.gov">https://www.regulations.gov</a> within Docket No.
TTB-2022-0002.
<bullet> Mail--Send comments to the Paperwork Reduction Act
Officer, Regulations and Rulings Division, Alcohol and Tobacco Tax and
Trade Bureau, 1310 G Street NW, Box 12, Washington, DC 20005.
Please submit separate comments for each specific information
collection described in this document. You must reference the
information collection's title, form or recordkeeping requirement
number (if any), and OMB control number in your comment.
You may view copies of this document, the relevant TTB forms, and
any comments received at <a href="https://www.regulations.gov">https://www.regulations.gov</a> within Docket No.
TTB-2022-0002. TTB has posted a link to that docket on its website at
<a href="https://www.ttb.gov/rrd/information-collection-notices">https://www.ttb.gov/rrd/information-collection-notices</a>. You also may
obtain paper copies of this document, the listed forms, and any
comments received by contacting TTB's Paperwork Reduction Act Officer
at the addresses or telephone number shown below.
FOR FURTHER INFORMATION CONTACT: Michael Hoover, Regulations and
Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G
Street NW, Box 12, Washington, DC 20005; 202-453-1039, ext. 135; or
complete the Regulations and Rulings Division contact form at <a href="https://www.ttb.gov/contact-rrd">https://www.ttb.gov/contact-rrd</a>.
SUPPLEMENTARY INFORMATION:
Request for Comments
The Department of the Treasury and its Alcohol and Tobacco Tax and
Trade Bureau (TTB), as part of a continuing effort to reduce paperwork
and respondent burden, invite the general public and other Federal
agencies to comment on the proposed or continuing information
collections described below, as required by the Paperwork Reduction Act
of 1995 (44 U.S.C. 3501 et seq.).
Comments submitted in response to this document will be included or
[[Page 9421]]
summarized in our request for Office of Management and Budget (OMB)
approval of the relevant information collection. All comments are part
of the public record and subject to disclosure. Please do not include
any confidential or inappropriate material in your comments.
We invite comments on: (a) Whether an information collection is
necessary for the proper performance of the agency's functions,
including whether the information has practical utility; (b) the
accuracy of the agency's estimate of the information collection's
burden; (c) ways to enhance the quality, utility, and clarity of the
information collected; (d) ways to minimize the information
collection's burden on respondents, including through the use of
automated collection techniques or other forms of information
technology; and (e) estimates of capital or start-up costs and costs of
operation, maintenance, and purchase of services to provide the
requested information.
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information has a valid OMB control number.
Information Collections Open for Comment
Currently, we are seeking comments on the following forms,
letterhead applications or notices, recordkeeping requirements,
questionnaires, or surveys:
OMB Control No. 1513-0004
Title: Authorization to Furnish Financial Information and
Certificate of Compliance.
TTB Form Number: TTB F 5030.6.
Abstract: As authorized by law, the Alcohol and Tobacco Tax and
Trade Bureau (TTB) regulations require applicants for certain permits
to provide information regarding the financing of their proposed
businesses. However, the Right to Financial Privacy Act of 1978 (the
Act) limits Federal government access to records of individuals held by
financial institutions. See 12 U.S.C. 3401 et seq. The Act also
provides for certain procedures to gain access to such information, and
it requires government agencies to certify to the financial institution
that the agency has complied with the Act's provisions. To comply with
the Act, TTB uses TTB F 5030.6 as both the permit applicant's
authorization to their financial institution allowing it to disclose
their financial information to TTB and as the required certification by
TTB to the financial institution that the Bureau has complied with the
Act's provisions.
Current Actions: There are no program changes associated with this
information collection at this time. As for adjustments, due to changes
in agency estimates, TTB is decreasing the number of annual
respondents, responses, and burden hours associated with this
collection. The use of this collection by respondents has declined in
recent years as almost all applicants provide requested financial
information directly to TTB.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits; Individuals or
households.
Estimated Annual Burden
<bullet> Number of Respondents: 10.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 10.
<bullet> Average Per-Response Burden: 15 minutes.
<bullet> Total Burden: 2.5 hours.
OMB Control No. 1513-0057
Title: Letterhead Applications and Notices Relating to Wine.
TTB Recordkeeping Number: TTB REC 5120/2.
Abstract: The Internal Revenue Code (IRC) authorizes the Secretary
of the Treasury (the Secretary) to issue regulations regarding certain
aspects of wine production and treatment, and it imposes standards for
natural and agricultural wines, the cellar treatment of natural wine,
and the labeling of wines. See 26 U.S.C. chapter 51. Under those
authorities, the TTB regulations in 27 CFR part 24 require wine
premises proprietors to submit letterhead applications or notices to
TTB before or when undertaking certain operations. TTB requires such
applications or notices when proprietors propose to use alternate
compliance methods or when they propose or undertake certain
operations, particularly those that affect the kind, tax rate, or
volume of wine produced or removed. TTB uses the collected information
to ensure that the proposed alternative method or wine operations
comply with relevant laws and regulations.
Current Actions: There are no program changes associated with this
information collection at this time. As for adjustments, due to changes
in agency estimates, TTB is increasing the number of annual
respondents, responses, and burden hours associated with this
collection. Those increases result from continued growth in the number
of wine premises in the United States.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 2,000.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 2,000.
<bullet> Average Per-Response Burden: 30 minutes.
<bullet> Total Burden: 1,000 hours.
OMB Control No. 1513-0074
Title: Airlines Withdrawing Stock from Customs Custody.
TTB Recordkeeping Number: TTB REC 5620/2.
Abstract: While domestic and imported distilled spirits and wine
are usually subject to Federal excise tax, the IRC allows the removal
of such products without payment of tax in some circumstances, for
example, for use on certain aircraft. See 26 U.S.C. 5214 and 5362
Airlines also may withdraw such products from customs custody without
payment of tax for use as supplies on aircraft engaged in foreign
flights. See 19 U.S.C. 1309. Under those authorities, the TTB
regulations in 27 CFR part 28 require airlines to account for distilled
spirits and wine withdrawn from their stocks held in customs custody at
airports for use as supplies on aircraft engaged in foreign flights.
The collected information is necessary to ensure that the tax
provisions of the IRC are appropriately applied as it allows TTB to
account for withdrawals of untaxed distilled spirits and wine.
Current Actions: There are no program or adjustments changes
associated with this information collection, and TTB is submitting it
for extension purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 25.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 25.
<bullet> Average Per-Response Burden: 100 hours.
<bullet> Total Burden: 2,500 hours.
OMB Control No. 1513-0087
Title: Labeling and Advertising Requirements Under the Federal
Alcohol Administration Act.
Abstract: As required by the Federal Alcohol Administration Act
(FAA Act), the Secretary has issued regulations regarding the labeling
and advertising of wine, distilled spirits, and malt beverages. The FAA
Act provides that
[[Page 9422]]
these regulations should, among other things, prohibit consumer
deception and the use of misleading statements on labels and ensure
that labels provide the consumer with adequate information as to the
identity and quality of the product. See 27 U.S.C. 205(e) and (f). The
implementing regulations are contained in 27 CFR parts 4 (wine), 5
(distilled spirits), and 7 (malt beverages). Under those regulations,
alcohol beverage bottlers and importers must provide certain mandatory
information on labels and in advertisements of such products, and that
information must conform to certain presentation standards. TTB uses
those mandatory information requirements and presentation standards to
ensure that the provisions of the FAA Act are appropriately applied.
Current Actions: There are no program changes associated with this
information collection at this time. As for adjustments, due to changes
in agency estimates, TTB is increasing the number of annual respondents
and burden hours associated with this collection. Those increases
result from continued growth in the number of alcohol beverage bottlers
and importers in the United States.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 13,000.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 13,000.
<bullet> Average Per-Response Burden: 1 hour.
<bullet> Total Burden: 13,000 hours.
OMB Control No. 1513-0089
Title: Records Supporting Drawback Claims on Eligible Articles
Brought into the United States from Puerto Rico or the Virgin Islands.
TTB Recordkeeping Number: TTB REC 5530/3.
Abstract: As provided in the IRC, taxpayers may claim drawback
(refund) of Federal excise taxes paid on distilled spirits used in
certain nonbeverage products--medicines, medicinal preparations, food
products, flavors, flavoring extracts, and perfumes, provided that such
claimants keep records to document their claim information, subject to
regulations prescribed by the Secretary. See 26 U.S.C. 5111-5114. In
addition, the IRC provides that its nonbeverage product drawback
provisions apply to such articles brought into the United States from
Puerto Rico or the U.S. Virgin Islands. See the IRC at 26 U.S.C.
7652(g). Based on those IRC authorities, the TTB regulations in 27 CFR
part 26 require persons making nonbeverage product drawback claims on
eligible articles brought into the United States from Puerto Rico or
the U.S. Virgin Islands to keep certain business, formula, and tax
payment records documenting the provided claims data. TTB uses the
required records to verify the data provided in such drawback claims,
which is necessary to ensure that TTB provides drawback in a manner
consistent with statutory provisions.
Current Actions: There are no program changes or adjustments
associated with this information collection at this time, and TTB is
submitting it for extension purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 10.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 10.
<bullet> Average Per-Response Burden: 1 hour.
<bullet> Total Burden: 10 hours.
OMB Control No. 1513-0093
Title: Applications for Extension of Time for Payment of Tax;
Applications for Installment Agreement.
TTB Form Numbers: TTB F 5600.31 and TTB F 5600.38.
Abstract: The IRC authorizes the Secretary to allow installment
payments of taxes due under the IRC if such payments will facilitate
full or partial payment, and it allows the Secretary to grant taxpayers
up to 6 months of additional time to pay such taxes. See 26 U.S.C. 6159
and 6161. Under those IRC authorities, TTB has issued application forms
TTB F 5600.31 for installment payment requests and TTB F 5600.38 for
time extension requests for use by the Federal taxpayers. Using the
relevant form and supporting documentation, a taxpayer identifies
themselves, the specific excise tax and amount in question, their
current financial situation, and the reasons why the requested
installment payment plan or time extension is necessary. The collected
information is necessary to ensure that the tax relief provisions of
the IRC are properly applied.
Current Actions: There are no program changes or adjustments
associated with this information collection, and TTB is submitting it
for extension purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 200.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 200.
<bullet> Average Per-Response Burden: 1.5 hours.
<bullet> Total Burden: 300 hours.
OMB Control No. 1513-0104
Title: Information Collected to Support Transfer of Wine Tax
Credits.
TTB Recordkeeping Number: TTB REC 5120/11.
Abstract: Under the IRC, certain wine producers are eligible for
tax credits, based on the amount of wine produced and its alcohol
content, which they may take to reduce the Federal excise tax they pay
on wines (including hard ciders) removed from their premises during a
calendar year. In addition, producers can transfer their tax credit to
other bonded wineries and bonded warehouses (``transferees'') that
store their wine and ship it on their instructions. See at 26 U.S.C.
5041(c). Under the TTB regulations in 27 CFR part 24, and specific to
this collection, a transferee uses information provided by the wine
producer to take the appropriate tax credit on behalf of the producer,
and the producer uses the information to monitor its own tax payments
to ensure it does not exceed the authorized credits. During field
audits, TTB uses the collected information to verify excise tax
computations, and to ensure that wines claimed for this credit were
lawfully produced, stored, shipped, and transferred. As such, the
collected information is necessary to ensure the tax provisions of the
IRC are appropriately applied.
Current Actions: As for program changes, under the Craft Beverage
Modernization Act, (CBMA;) all domestic wine producers are now entitled
to certain tax credits on wine they produce, and they may transfer
those credits to other wineries or wine cellars that receive their wine
in bond. As for adjustments, due to changes in agency estimates
resulting from that program change, TTB is increasing the number of
annual respondents, responses, and burden hours associated with this
collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
[[Page 9423]]
Estimated Annual Burden
<bullet> Number of Respondents: 3,000.
<bullet> Average Responses per Respondent: 10.
<bullet> Number of Responses: 30,000.
<bullet> Average Per-Response Burden: 1 hour.
<bullet> Total Burden: 30,000.
OMB Control No. 1513-0114
Title: Beer for Exportation.
TTB Form Number: TTB F 5130.12.
Abstract: In general, the IRC imposes Federal excise tax on beer
removed from domestic breweries for consumption or sale; however, it
also authorizes brewers to remove beer without payment of tax for
export purposes, subject to regulations prescribed by the Secretary.
See 26 U.S.C. 5051 and 5053. As such, the TTB regulations in 27 CFR
part 28 allow brewers to remove beer without payment of tax for export
to a foreign county, use as supplies on certain vessels or aircraft,
transfer to a foreign trade zone for export, or shipment to U.S. armed
forces stationed overseas. Those regulations require brewers to give
notice of each such removal on form TTB F 5130.12. Or, brewers may
apply to TTB to use an alternative procedure to report beer removed for
export purposes via a monthly summary report, provided that the brewer
completes the notification section of TTB F 5130.12 for each removal
and maintains the form and the related supporting export verification
records at their premises. This collection is necessary to ensure the
tax provisions of the IRC are appropriately applied, as it allows TTB
to account for beer removed without payment of tax for export purposes,
which helps ensure that such beer is not diverted into the taxable
domestic market.
Current Actions: There are no program changes associated with this
information collection at this time. As for adjustments, due to changes
in agency estimates, TTB is increasing the number of annual
respondents, responses, and burden hours associated with this
collection. Those increases result from continued growth in the number
of breweries in the United States.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 300.
<bullet> Average Responses per Respondent: 15.
<bullet> Number of Responses: 4,500.
<bullet> Average Per-Response Burden: 2.4 hours.
<bullet> Total Burden: 10,800 hours.
OMB Control No. 1513-0116
Title: Bond for Drawback Under 26 U.S.C. 5111.
TTB Form Number: TTB F 5154.3.
Abstract: The IRC authorizes drawback (refund) of all but $1.00 per
gallon of the Federal excise tax paid on distilled spirits subsequently
used in the manufacture of certain nonbeverage products such as
medicines, food products, flavors, and perfumes. Manufacturers making
such products must file claims proving their eligibility for drawback,
and respondents may file such claims either a monthly or a quarterly
basis. The IRC also authorizes the Secretary to require persons filing
monthly nonbeverage product drawback claims to provide a bond to
protect the revenue. See 26 U.S.C. 5111-5114. TTB regulations in parts
17 and 26 require monthly claimants to file a bond on TTB F 5154.3. The
required bond ensures repayment of paid claims later found to be
ineligible for drawback in cases when the claimant is unable to repay
the taxes due.
Current Actions: There are no program changes or adjustments
associated with this information collection, and TTB is submitting it
for extension purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits; and Individuals
or households.
Estimated Annual Burden
<bullet> Number of Respondents: 10.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 10.
<bullet> Average Per-Response Burden: 24 minutes.
<bullet> Total Burden: 4 hours.
OMB Control No. 1513-0131
Title: Certificate of Taxpaid Alcohol.
TTB Form Number: TTB F 5100.4.
Abstract: The IRC authorizes drawback (refund) of all but $1.00 per
gallon of the Federal excise tax paid on distilled spirits subsequently
used in the manufacture of certain nonbeverage products such as
medicines, food products, flavors, and perfumes. See 26 U.S.C. 5111-
5114. In addition, nonbeverage products produced in the United States
and then exported are also eligible for drawback of all excise taxes
paid on the distilled spirits used to make those products. See 19
U.S.C. 1313(d). Under the TTB regulations in part 17, a respondent may
make an export drawback claim to U.S. Customs and Border Protection
(CBP) for the full amount of tax paid if they have previously made no
claim to TTB. Alternatively, a respondent may claim the remaining $1.00
per proof gallon of excise tax paid if they have or will file a claim
with TTB under 26 U.S.C. 5114. When a respondent wishes to make a full
or partial export drawback claim to CBP, they first submit form TTB F
5100.4, Certificate of Taxpaid Alcohol, to TTB, listing the source and
amount of distilled spirits eligible for drawback and the amount of
excise taxes claimed. TTB verifies the provided information and
certifies on the form that it has issued no previous certificate for
the described distilled spirits. This is necessary to ensure that
export drawback is provided consistent with the relevant statutory
provisions.
Current Actions: There are no program changes or adjustments
associated with this information collection, and TTB is submitting it
for extension purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 10.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 10.
<bullet> Average Per-Response Burden: 0.5 hours.
<bullet> Total Burden: 5 hours.
Dated: February 15, 2022.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2022-03569 Filed 2-17-22; 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.