Notice2022-09407
Proposed Information Collections; Comment Request (No. 86)
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
May 3, 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 85 (Tuesday, May 3, 2022)</title>
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[Federal Register Volume 87, Number 85 (Tuesday, May 3, 2022)]
[Notices]
[Pages 26261-26264]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-09407]
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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. 86)
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 July 5, 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
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:
[[Page 26262]]
OMB Control No. 1513-0010
Title: Formula and Process for Wine.
TTB Form Number: TTB F 5120.29.
Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5361, 5362,
and 5386-5388, require persons who intend to produce certain
agricultural, non-standard, or nonbeverage wines to obtain approval of
the formulas and processes by which those products will be made. Under
the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27
CFR parts 24 and 26, producers may file such wine formula and process
approval requests using TTB F 5120.29. TTB uses the collected
information to ensure that the relevant tax provisions of the IRC are
appropriately applied.
Current Actions: There are no program changes or adjustments to
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: 30.
<bullet> Average Responses per Respondent: 5.
<bullet> Number of Responses: 150.
<bullet> Average Per-response Burden: 2 hours.
Total Burden: 300 hours.
OMB Control No. 1513-0012
Title: User's Report of Denatured Spirits.
TTB Form Number: TTB F 5150.18.
Abstract: The IRC at 26 U.S.C. 5214 allows the tax-free withdrawal
of denatured distilled spirits from a distilled spirits plant (DSP),
while 26 U.S.C. 5275 requires persons that procure, deal in, or use
specially denatured (SDS), or that recover specially denatured or
completely denatured distilled spirits, to maintain records and file
reports as required by regulation. The TTB regulations in 27 CFR part
20 require persons who use or recover SDS or articles, or who use
recovered completely denatured spirits or articles, to file a report
once annually, or when discontinuing business, using TTB F 5150.18 to
account for their use of such denatured spirits in specific approved
formulas. The collected information is necessary to ensure that the tax
provisions of the IRC are appropriately applied, as it accounts for the
use of untaxed distilled spirits.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. 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.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 650.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 650.
<bullet> Average Per-response Burden: 18 minutes.
<bullet> Total Burden: 195 hours.
OMB Control No. 1513-0014
Title: Power of Attorney.
TTB Form Number: TTB F 5000.8.
Abstract: The IRC at 26 U.S.C. 6061 provides that persons must sign
any return, statement, or document submitted under the IRC's provisions
in accordance with prescribed forms and regulations. In addition, the
Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 204(c)
authorizes the Secretary of the Treasury (the Secretary) to prescribe
the manner and form of applications for basic permits issued under the
Act. Under those authorities, the TTB regulations require individuals
signing documents and forms filed with TTB on behalf of an applicant or
principal to have specific authority to do so. To delegate such
authority and report that delegation to TTB, applicants and principals
complete form TTB F 5000.8, Power of Attorney. TTB uses the collected
information to determine who legally represents a person doing business
with TTB.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. 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.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 4,250.
<bullet> Average Responses per Respondent: 2.
<bullet> Number of Responses: 8,500.
<bullet> Average Per-response Burden: 20 minutes.
<bullet> Total Burden: 2,833 hours.
OMB Control No. 1513-0029
Title: Certificate of Tax Determination--Wine.
TTB Form Number: TTB F 5120.20.
Abstract: The IRC at 26 U.S.C. 5062 authorizes drawback (refund) of
the Federal excise tax on distilled spirits and wines exported from the
United States, under regulations requiring evidence of the product's
tax payment or determination and exportation. Under that authority, the
TTB regulations in 27 CFR part 28 require drawback claims filed by wine
exporters to be accompanied by the producer's or bottler's
certification, filed on TTB F 5120.20, that the listed wines were
produced in the United States and taxpaid or determined upon
withdrawal. The collected information is necessary to ensure that the
tax provisions of the IRC are appropriately applied, as it allows TTB
to prevent the payment of unverified drawback claims.
Current Actions: There are no program changes associated with this
information collection at this time, and TTB is submitting it for
extension purposes only. As for adjustments, due to changes in agency
estimates, TTB is decreasing the number of annual respondents but is
increasing the average responses per respondent, the total number of
responses, and the total burden hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 22.
<bullet> Average Responses per Respondent: 300.
<bullet> Number of Responses: 6,600.
<bullet> Average Per-response Burden: 0.5 hour.
<bullet> Total Burden: 3,300 hours.
OMB Control No. 1513-0049
Title: Distilled Spirits Plant Denaturation Records (TTB REC 5110/
04), and Monthly Report of Processing (Denaturing) Operations.
TTB Form Number: TTB F 5110.43.
TTB Recordkeeping Number: TTB REC 5110/04.
Abstract: The IRC, at 26 U.S.C. 5207, requires DSP proprietors to
maintain records and submit reports of their production, storage,
denaturation, and processing activities. At 26 U.S.C. 5214, the IRC
also authorizes the withdrawal of denatured distilled spirits from a
DSP tax-free for certain specified uses. Under those authorities, the
TTB regulations in 27 CFR part 19 require DSP proprietors
[[Page 26263]]
to keep certain records regarding their production, receipt, loss,
transfer, and withdrawal of denatured spirits. Those regulations also
require DSP proprietors to submit a summary of their daily denaturing
(processing) activities to TTB on a monthly basis using form TTB F
5110.43. Because proprietors may remove denatured spirits from a DSP
tax-free, a full accounting of a DSP's denaturation operations is
necessary to ensure that the tax provisions of the IRC are
appropriately applied and to prevent diversion of untaxed spirits to
taxable uses.
Current Actions: There are no program changes associated with this
information collection at this time, and TTB is submitting it for
extension purposes only. As for adjustments, due to changes in agency
estimates, TTB is increasing the number of annual respondents,
responses, and total burden hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 470.
<bullet> Average Responses per Respondent: 12.
<bullet> Number of Responses: 5,640.
<bullet> Average Per-response Burden: 1 hour.
<bullet> Total Burden: 5,640 hours.
OMB Control No. 1513-0060
Title: Letterhead Applications and Notices Relating to Tax Free
Alcohol, TTB REC 5150/4.
TTB Recordkeeping Number: TTB REC 5150/4.
Abstract: While the IRC at 26 U.S.C. 5001 generally imposes a
Federal excise tax on all distilled spirits produced in or imported
into the United States, 26 U.S.C. 5214 provides for the tax-free
withdrawal of distilled spirits from DSPs for nonbeverage purposes,
including for use by educational institutions, laboratories, and
medical facilities, and by State, local, and tribal governments. At 26
U.S.C. 5271-5275, the IRC also sets permit, bond, formula submission,
recordkeeping, and reporting requirements for the use of tax-free
distilled spirits, all of which is subject to regulations prescribed by
the Secretary. Under those authorities, the TTB regulations in 27 CFR
part 22 require users of tax-free alcohol to submit certain letterhead
applications and notices, which serve as qualifying documents for
specific regulated activities or as amendments to previously filed
documents. The collected information is necessary to ensure that the
provisions of the IRC related to tax-free distilled spirits are
appropriately applied.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. As for adjustments, due to a change in agency estimates, TTB is
decreasing the number or annual respondents, responses, and burden
hours for this collection.
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: 1 (one).
<bullet> Number of Responses: 300.
<bullet> Average Per-response Burden: 0.5 hours.
<bullet> Total Burden: 150 hours.
OMB Control No. 1513-0067
Title: Wholesale Alcohol Dealer Recordkeeping Requirement Variance
Requests and Approvals.
TTB Recordkeeping Number: TTB REC 5170/6.
Abstract: Under the authority of the IRC at 26 U.S.C. 5121, the TTB
regulations in 27 CFR part 31 require wholesale alcohol dealers to keep
daily records of their receipt and disposition of distilled spirits.
Specific to this information collection, and as authorized by the IRC
at 26 U.S.C. 5555, the TTB regulations in part 31 allow wholesale
alcohol dealers to submit letterhead applications to TTB requesting
approval of variations in the type and format of such records, and for
variations in the place of retention for those records. TTB review of
such applications is necessary to determine that such variances would
not jeopardize the revenue, be contrary to any provisions of law, or
unduly hinder the effective administration of the relevant TTB
regulations.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. As for adjustments, due to changes in agency estimates, TTB is
increasing the number of annual respondents, responses, and burden
hours for this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 130.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 130.
<bullet> Average Per-response Burden: 0.5 hour.
<bullet> Total Burden: 65 hours.
OMB Control No. 1513-0082
Title: Alternate Methods or Procedures and Emergency Variations
from Requirements for Exports of Liquors.
TTB Recordkeeping Number: TTB REC 5170.7.
Abstract: The IRC at 26 U.S.C. 7805 authorizes the Secretary to
issue all needful regulations to implement the IRC. Under that
authority, the TTB regulations in 27 CFR part 28 allow alcohol
exporters to apply for TTB approval of proposed alternate methods or
procedures to, or emergency variances from, the requirements of that
part, other than the giving of a bond or the payment of tax. Such
applications provide alcohol exporters with operational flexibility and
allow such exporters to meet emergency circumstances. TTB review of
such applications is necessary to determine that the proposed
alternative or variance would not jeopardize the revenue, be contrary
to any provisions of law, or unduly hinder the effective administration
of the relevant TTB regulations.
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 or other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 230.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 230.
<bullet> Average Per-response Burden: 36 minutes.
<bullet> Total Burden: 138 hours.
OMB Control No. 1513-0100
Title: Applications, Notices, and Permits Relative to Importation
and Exportation of Distilled Spirits, Wine and Beer, Including Puerto
Rico and the Virgin Islands.
Abstract: Chapter 51 of the IRC imposes Federal excise taxes on
alcohol beverages imported into the United States, while exports of
such products are not generally subject to tax. In addition, the IRC at
26 U.S.C. 7652 applies an equal tax to such products
[[Page 26264]]
from Puerto Rico or the U.S. Virgin Islands imported into the United
States, but that section also requires deposit of most of the collected
taxes to the Treasuries of those islands' governments. As a result, the
TTB regulations in 27 parts 26, 27, and 28 require persons exporting or
importing alcohol beverages from Puerto Rico and the U.S. Virgin
Islands to file certain letterhead applications and notices, and to
keep certain records, regarding such activities. The collected
information is necessary to ensure that the tax provisions of the IRC
related to Puerto Rican and U.S. Virgin Islands products are
appropriately 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; and Individuals
or households.
Estimated Annual Burden
<bullet> Number of Respondents: 20.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 20.
<bullet> Average Per-response Burden: 9 hours.
<bullet> Total Burden: 180 hours.
Dated: April 25, 2022.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2022-09407 Filed 5-2-22; 8:45 am]
BILLING CODE 4810-31-P
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</html>Indexed from Federal Register on May 3, 2022.
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.