Notice2022-15620
Proposed Information Collections; Comment Request (No. 87)
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
July 21, 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 139 (Thursday, July 21, 2022)</title>
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[Federal Register Volume 87, Number 139 (Thursday, July 21, 2022)]
[Notices]
[Pages 43610-43616]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-15620]
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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. 87)
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 September 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
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.
[[Page 43611]]
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. 1513-0011
Title: Formula and/or Process for Article Made with Specially
Denatured Spirits.
TTB Form Number: TTB F 5150.19.
Abstract: In general, under the Internal Revenue Code (IRC) at 26
U.S.C. 5214, distilled spirits used in the manufacture of nonbeverage
articles are not subject to Federal excise tax, and, under the IRC at
26 U.S.C. 5273, persons who intend to produce such articles using
specially denatured distilled spirits (SDS) must obtain prior approval
of their formulas and manufacturing processes. For medicinal
preparations and flavoring extracts intended for internal human use,
that section also prohibits SDS from remaining in the finished
articles. Under those IRC authorities, the Alcohol and Tobacco Tax and
Trade Bureau (TTB) regulations in 27 CFR part 20 require persons to
file formula and process approval requests for articles made with SDS
using form TTB F 5150.19. TTB uses the collected information to ensure
that the relevant provisions of the IRC are appropriately applied.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting for extension purposes
only. As for adjustments, due to changes in agency estimates, TTB is
decreasing the estimated number of annual respondents, responses, and
burden hours associated with this collection, but is increasing the
average number of responses per respondent.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 110.
<bullet> Average Responses per Respondent: 1.6.
<bullet> Number of Responses: 176.
<bullet> Average Per-response Burden: 44 minutes.
<bullet> Total Burden: 129 hours.
OMB Control No. 1513-0024
Title: Report--Export Warehouse Proprietor.
TTB Form Number: TTB F 5220.4.
Abstract: In general, under chapter 52 of the IRC, tobacco products
and cigarette papers and tubes manufactured in, or imported into, the
United States are subject to excise tax, while such products removed
for export are not subject to that tax. The IRC provides for the
establishment of export warehouses, which are bonded warehouses for the
storage of tobacco products or cigarette papers or tubes, upon which
the internal revenue tax has not been paid, and processed tobacco, for
subsequent shipment to a foreign country, Puerto Rico, the Virgin
Islands, or a possession of the United States, or for consumption
beyond the jurisdiction of the internal revenue laws of the United
States. See 26 U.S.C. 5702(h). To account for the receipt, storage, and
disposition of untaxed tobacco products and processed tobacco, the IRC
at 26 U.S.C. 5722 requires export warehouse proprietors to provide
reports as prescribed by regulation. Under that authority, the TTB
regulations in 27 CFR part 44 require such proprietors to file a
monthly report using TTB F 5220.4, listing the amount of tobacco
products, cigarette papers and tubes, and processed tobacco received,
removed, lost, or unaccounted for during a given month. TTB uses the
collected information to ensure that the relevant provisions of the IRC
are appropriately applied and to detect diversion of untaxed products.
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: 70.
<bullet> Average Responses per Respondent: 12 (one per month).
<bullet> Number of Responses: 840.
<bullet> Average Per-response Burden: 1 hour.
<bullet> Total Burden: 840 hours.
OMB Control No. 1513-0035
Title: Inventory--Export Warehouse Proprietor.
TTB Form Number: TTB F 5220.3.
Abstract: In general, under chapter 52 of the IRC, tobacco products
and cigarette papers and tubes manufactured in, or imported into, the
United States are subject to excise tax, while such products removed
for export are not. The IRC provides for the establishment of export
warehouses, which are bonded warehouses for the storage of tobacco
products or cigarette papers or tubes, upon which the internal revenue
tax has not been paid, and processed tobacco, for subsequent shipment
to a foreign country, Puerto Rico, the Virgin Islands, or a possession
of the United States, or for consumption beyond the jurisdiction of the
internal revenue laws of the United States. See 26 U.S.C. 5702(h). To
account for such products, the IRC, at 26 U.S.C. 5721, requires export
warehouse proprietors to take an inventory of all tobacco products,
cigarette papers and tubes, and processed tobacco on hand at the
commencement of business, the conclusion of business, and at other
times as prescribed by regulation. Under that authority, the TTB
regulations in 27 CFR part 44 require such proprietors to make opening
and closing inventories, and to make inventories when certain changes
in ownership and control of the business occur and when directed by
TTB. Such inventories must be made using TTB F 5220.3. TTB uses the
collected information to ensure that the relevant provisions of the IRC
are appropriately applied, to establish a contingent excise tax
liability on products not yet exported, and to detect diversion of
untaxed articles.
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.
[[Page 43612]]
Estimated Annual Burden
<bullet> Number of Respondents: 70.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 70.
<bullet> Average Per-response Burden: 5 hours.
<bullet> Total Burden: 350 hours.
OMB Control No. 1513-0039
Title: Distilled Spirits Plants Warehousing Records (TTB REC 5110/
02), and Monthly Report of Storage Operations.
TTB Form Number: TTB F 5110.11.
TTB Recordkeeping Number: TTB REC 5110/02.
Abstract: The IRC at 26 U.S.C. 5207 requires distilled spirits
plant (DSP) proprietors to maintain records and submit reports of
production, storage, denaturation, and processing activities as the
Secretary of the Treasury (the Secretary) requires by regulation. Under
that IRC authority, the TTB regulations in 27 CFR part 19 require DSP
proprietors to keep certain records regarding their warehousing
operations. The regulations also require DSP proprietors to submit a
summary report of their storage operations to TTB on a monthly basis
using form TTB F 5110.11. Under the IRC at 26 U.S.C. 5005(c), DSP
proprietors remain liable for the excise tax for all stored distilled
spirits, and, as such, TTB uses the collected information to ensure
that the relevant provisions of the IRC 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 changes in agency estimates resulting
from continued growth in the number of distilled spirits plants in the
United States, 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 or other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 4,800.
<bullet> Average Responses per Respondent: 12 (one per month).
<bullet> Number of Responses: 57,600.
<bullet> Average Per-response Burden: 2 hours.
<bullet> Total Burden: 115,200 hours.
OMB Control No. 1513-0045
Title: Distilled Spirits Plants--Excise Taxes (TTB REC 5110/06).
TTB Recordkeeping Number: TTB REC 5110/06.
Abstract: Under chapter 51 of the IRC, distilled spirits produced
or imported into the United States are subject to Federal excise tax,
which is determined at the time the spirits are withdrawn from bond and
which is paid by return, subject to regulations prescribed by the
Secretary. In addition, a credit may be taken against that tax for the
portion of a distilled spirits product's alcohol content derived from
wine or flavors. The TTB regulations in 27 CFR parts 19 and 26 require
distilled spirits excise taxpayers to keep certain records in support
of the information provided on their excise tax returns, including
information on the distilled spirits removed from their premises and
the products' applicable tax rates, as well as records related to
nontaxable removals, shortages, and losses. TTB uses the collected
information to ensure that the relevant provisions of the IRC are
appropriately applied, verify claims for refunds or remission of tax,
and account for the transfer of certain distilled spirits excise taxes
to the governments of Puerto Rico and the U.S. Virgin Islands.
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 resulting from continued growth in the number of distilled
spirits plants in the United States, 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: 4,800.
<bullet> Average Responses per Respondent: 14.
<bullet> Number of Responses: 67,200.
<bullet> Average Per-response Burden: 1 hour.
<bullet> Total Burden: 67,200.
OMB Control No. 1513-0046
Title: Formula for Distilled Spirits under the Federal Alcohol
Administration Act.
TTB Form Number: TTB F 5110.38.
Abstract: The Federal Alcohol Administration Act (FAA Act) at 27
U.S.C. 205(e) authorizes the Secretary to issue regulations regarding
the labeling of alcohol beverages to prevent consumer deception and
provide the consumer with adequate information as to the identity and
quality of such products, which, for certain distilled spirits beverage
products, may require a statement of composition. Additionally, the IRC
at 26 U.S.C. 5222(c), 5223, and 5232, authorizes the Secretary to issue
regulations regarding the removal and addition of extraneous substances
to distilling materials or the redistillation of domestic and imported
spirits. Under those statutory authorities, the TTB regulations in 27
CFR parts 5, 19, and 26 require proprietors to obtain approval of
formulas for distilled spirits beverage products when operations such
as blending, mixing, purifying, refining, compounding, or treating
change the character, composition, class, or type of the spirits. In
place of TTB's general alcohol beverage formula form, approved under
control number OMB No. 1513-0122, respondents may use TTB F 5110.38 to
list ingredients, and, if required, the process used to produce the
distilled spirits product in question. TTB uses the collected
information to determine if such products meet the applicable statutory
and regulatory requirements.
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: 50.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 50.
<bullet> Average Per-response Burden: 1 hour.
<bullet> Total Burden: 50 hours.
OMB Control No. 1513-0063
Title: Stills--Notices, Registration, and Records (TTB REC 5150/8).
TTB Recordkeeping Number: TTB REC 5150/8.
Abstract: The IRC, at 26 U.S.C. 5101 and 5179, allows the Secretary
to issue regulations to require manufacturers of stills to submit
notices regarding the manufacture and setup of stills, and it requires
all persons who possess or have custody of a still to register it with
the Secretary and provide information as to its location, type,
capacity, ownership, and the purpose for which it will be used. Under
those authorities, the TTB regulations in 27 CFR part 29 require still
manufacturers to provide certain notices and keep certain records
regarding the manufacture and setup of stills. Those regulations also
require still owners to register their stills with TTB and provide
certain notices and keep certain records regarding such
[[Page 43613]]
registrations and changes in ownership or location of stills.
Respondents may meet the prescribed record requirements by keeping
usual and customary business records. TTB uses the required information
to ensure that the relevant provisions of the IRC 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 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: 20.
<bullet> Average Responses per Respondent: 4 (on occasion).
<bullet> Number of Responses: 80.
<bullet> Average Per-response Burden: 1 hour.
<bullet> Total Burden: 80 hours.
OMB Control No. 1513-0066
Title: Retail Liquor Dealers Records of Receipts of Alcoholic
Beverages and Commercial Invoices (TTB REC 5170/03).
TTB Recordkeeping Number: TTB REC 5170/03.
Abstract: Under the authority of the IRC at 26 U.S.C. 5122, the TTB
regulations in 27 CFR part 31 require retail alcohol beverage dealers
to keep records showing the quantities of all distilled spirits, wines,
and beer received, including information on from whom and when the
products were received. Those regulations also require dealers to keep
records of all alcohol beverage sales of 20 or more wine gallons made
to the same person at the same time. At the respondent's discretion,
those records may consist of usual and customary business records such
as commercial invoices or a book containing the required information,
maintained at their place of business or at an alternate location under
the dealer's control approved by TTB. Additionally, under the IRC at 26
U.S.C. 5123, the TTB regulations require retail dealers to maintain
those records for at least 3 years, available for TTB inspection during
business hours. TTB uses the required information to ensure that the
relevant provisions of the IRC 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.
Estimated Annual Burden
<bullet> Number of Respondents: 455,000.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 455,000.
<bullet> Average Per-response and Total Burden: None. Per the
Office of Management and Budget (OMB) regulations at 5 CFR
1320.3(b)(2), regulatory requirements to keep usual and customary
business records impose no added burden on respondents.
OMB Control No. 1513-0068
Title: Records of Operations--Manufacturer of Tobacco Products or
Processed Tobacco (TTB REC 5210/1).
TTB Recordkeeping Number: TTB REC 5210/1.
Abstract: The IRC at 26 U.S.C. 5741 requires manufacturers of
tobacco products, cigarette papers or tubes, or processed tobacco to
keep records as the Secretary prescribes by regulation. Under that
authority, the TTB regulations in 27 CFR part 40 require such
manufacturers to keep daily records regarding materials received and
products manufactured, removed, returned, consumed, transferred,
destroyed, lost, or disclosed as shortages. Those regulations provide
that manufacturers may use usual and customary commercial records,
where possible, to keep and maintain the required data, which must be
maintained for 3 years, subject to TTB inspection upon request. TTB
uses the required information to ensure that industry members comply
with the tax provisions of the IRC regarding tobacco products and
processed tobacco.
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: 235.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 235.
<bullet> Average Per-response Burden: 2 hours.
<bullet> Total Burden: 470 hours.
OMB Control No. 1513-0070
Title: Tobacco Export Warehouse--Records of Operations (TTB REC
5220/1).
TTB Recordkeeping Number: TTB REC 5220/1.
Abstract: In general, chapter 52 of the IRC imposes Federal excise
tax on all tobacco products and cigarette papers and tubes manufactured
in, or imported into, the United States, while exempting such products
removed for export, as well as all processed tobacco, from that tax.
Export warehouses receive and store such non-taxpaid products until
they are removed without payment of tax for export to a foreign
country, Puerto Rico, or the U.S. Virgin Islands, or for consumption
beyond the internal revenue laws of the United States. As authorized by
the IRC at 26 U.S.C. 5741, the TTB regulations in 27 CFR part 44
require export warehouse proprietors to keep usual and customary
business records showing the date, kind, quantity, and manufacturer of
all tobacco products, cigarette papers and tubes, and processed tobacco
received, removed, transferred, destroyed, lost, or returned to the
manufacturer or to a customs bonded warehouse proprietor. TTB uses the
collected information to ensure untaxpaid products are accounted for
and tracked, and to detect diversion of untaxed products.
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: 70.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 70.
<bullet> Average Per-response and Total Burden: None. Per the OMB
regulations at 5 CFR 1320.3(b)(2), regulatory requirements to keep
usual and customary business records impose no additional burden on
respondents.
OMB Control No. 1513-0072
Title: Applications and Notices--Manufacturers of Nonbeverage
Products (TTB REC 5530/1).
TTB Recordkeeping Number: TTB REC 5530/1.
Abstract: In general, the IRC at 26 U.S.C. 5001 imposes Federal
excise tax
[[Page 43614]]
on each proof gallon of distilled spirits produced in or imported into
the United States. However, under the IRC at 26 U.S.C. 5111-5114,
persons using distilled spirits to produce certain nonbeverage products
(medicines, medicinal preparations, food products, flavors, flavoring
extracts, or perfume) may claim drawback (refund) of all but $1.00 per
proof gallon of the Federal excise tax paid on the distilled spirits
used to make such products, subject to regulations issued by the
Secretary ``to secure the Treasury against frauds.'' Under those IRC
authorities, the TTB regulations in 27 CFR part 17 require
manufacturers to submit certain applications and notices to TTB
regarding their use of distilled spirits in the production of
nonbeverage products eligible for drawback. Such applications, which
require TTB approval, cover nonbeverage activities that present
significant jeopardy to the revenue, while notices, which do not
require TTB approval, cover activities that present less jeopardy to
the revenue. TTB uses the collected information to ensure that TTB
provides drawback of tax only to industry members eligible for such
drawback under the IRC.
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: 350.
<bullet> Average Responses per Respondent: 2.
<bullet> Number of Responses: 700.
<bullet> Average Per-response Burden: 0.5 hour.
<bullet> Total Burden: 350 hours.
OMB Control No. 1513-0077
Title: Records of Things of Value to Retailers, and Occasional
Letter Reports from Industry Members Regarding Information on
Sponsorships, Advertisements, Promotions, Etc., under the FAA Act.
Abstract: The FAA Act at 27 U.S.C. 205 generally prohibits alcohol
beverage producers, importers, or wholesalers from offering inducements
to alcohol retailers--giving things of value or conducting certain
types of advertisements, promotions, or sponsorships--unless such an
action is specifically exempted by regulation. Under that authority,
the TTB regulations in 27 CFR part 6, ``Tied-House,'' describe
exceptions to the general FAA Act inducement prohibition and also
describe things that are considered to be ``of value'' for purposes of
determining whether an inducement has been offered. In general, those
regulations require alcohol beverage industry members to keep records
of the cost and recipients of any things of value furnished to
retailers. Industry members may use usual and customary business
records for this purpose. Additionally, the part 6 regulations provide
that TTB may require, as part of a trade practice investigation, a
letterhead report from an alcohol industry member regarding any
advertisements, promotions, sponsorships, or other activities conducted
by, on behalf of, or benefiting the industry member. TTB uses the
collected information to ensure compliance with the FAA Act's trade
practice prohibitions and exceptions.
Current Actions: There are no program changes to this collection,
and TTB is submitting it for extension purposes only. However, as for
adjustments, due to changes in agency estimates resulting from an
increase in the number of alcohol industry members, TTB is increasing
this collection's estimated number of annual recordkeeping respondents
and responses, but there is no corresponding increase in burden hours
as respondents keep the required information using usual and customary
business records.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 83,000.
<bullet> Average Responses per Respondent: 1 (one response per
respondent for ongoing recordkeeping, and 1 response for 10 respondents
for reporting).
<bullet> Number of Responses: 83,010.
<bullet> Average Per-response Burden: For recordkeeping, under the
OMB regulations at 5 CFR 1320.3(b)(2), there is no per-respondent
burden for the keeping of the usual of customary business records
required under this collection. For the 10 respondents required by TTB
to submit letterhead reports, the estimated burden is 8 hours per
response.
<bullet> Total Burden: 80 hours.
OMB Control No. 1513-0078
Title: Applications for Permit to Manufacture or Import Tobacco
Products or Processed Tobacco or to Operate an Export Warehouse and
Applications to Amend Such Permits.
TTB Form Numbers: TTB F 5200.3, TTB F 5200.16, TTB F 5230.3, and
TTB F 5230.5.
Abstract: The IRC at 26 U.S.C. 5712 and 5713 requires that
importers and manufacturers of tobacco products or processed tobacco
and export warehouse proprietors apply for and obtain a permit before
engaging in such operations, or at such other times, as the Secretary
may prescribe by regulation. In addition, 26 U.S.C. 5712 sets forth
certain circumstances under which a permit application may be denied,
such as circumstances in which an applicant is determined to be not
likely to maintain operations in compliance with the IRC by reason of
business experience, financial standing, or trade connections or by
reason of previous or current legal proceedings involving a felony
violation of any other provision of Federal criminal law relating to
tobacco products, processed tobacco, cigarette paper, or cigarette
tubes. Under those authorities, the TTB regulations in 27 CFR parts 40,
41, and 44 require tobacco industry members to submit applications
using the prescribed TTB forms for new permits or, under certain
circumstances, amended permits. Applicants use those forms and any
required supporting documents to provide information about themselves
and their business, including its location, organization, financing,
and investors. Once TTB issues a permit, the permittee must retain a
copy of the application package for as long as they continue in
business, available for TTB inspection upon request. TTB uses the
collected information to ensure that only applicants eligible for a TTB
permit obtain one.
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. State, local, or
tribal governments.
Estimated Annual Burden
<bullet> Number of Respondents: 470.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 470.
<bullet> Average Per-response Burden: 1.34 hours.
<bullet> Total Burden: 630 hours.
OMB Control No. 1513-0080
Title: Distilled Spirits Plant Equipment and Structures (TTB REC
5110/12).
[[Page 43615]]
TTB Recordkeeping Number: TTB REC 5110/12.
Abstract: The IRC at 26 U.S.C. 5178 and 5180 authorizes the
Secretary to issue regulations regarding the location, construction,
and arrangement of distilled spirits plants (DSPs), the identification
of DSP structures, equipment, pipes, and tanks, and the posting of an
exterior sign at their place of business. The IRC at 26 U.S.C. 5206
also requires DSP proprietors to mark containers of distilled spirits,
subject to regulations prescribed by the Secretary. The TTB regulations
concerning the identification of DSP plants, equipment, structures, and
bulk containers are contained in 27 CFR part 19. Those regulations
describe the required exterior identification sign, and the
identification signs or marks required on DSP structures, cookers,
fermenters, stills, tanks, and other major equipment. The regulations
also require tank cars and trucks used by DSPs as bulk conveyances for
distilled spirits to be permanently and legibly marked with identifying
information and capacity. The information set forth under this
information collection is necessary to protect the revenue and
facilitate inspections, as TTB uses the required signs and marks to
identify the location, use, and capacity of a DSP's structures,
equipment, and conveyances.
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 resulting from continued growth in the number of distilled
spirits plants in the United States, 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: 4,800.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 4,800.
<bullet> Average Per-response and Total Burden: None. The placing
of the required signs and marks by DSP proprietors is a usual and
customary business practice undertaken regardless of any regulatory
requirement to do so. As such, under the OMB regulations at 5 CFR
1320.3(b)(2), there is no additional respondent burden associated with
this information collection.
OMB Control No. 1513-0084
Title: Labeling of Sulfites in Alcohol Beverages.
Abstract: The U.S. Food and Drug Administration (FDA) has
determined that sulfating agents are human allergens, which can have
serious health implications for persons who are allergic to sulfites.
As a result, FDA regulations require food labels to declare the
presence of sulfites if there are 10 parts per million (ppm) or more of
a sulfating agent in a finished food product. Under the FAA Act at 27
U.S.C. 205(e), the Secretary is authorized to issue regulations
requiring alcohol beverage labels to provide ``adequate information''
to consumers regarding the identity and quality of such products. Under
that FAA Act authority and consistent with FDA's food labeling
requirements, the TTB alcohol beverage labeling regulations in 27 CFR
part 4 (wine), part 5 (distilled spirits), and part 7 (malt beverages)
require a declaration of sulfites on the labels of domestic and
imported alcohol beverages when sulfites are present in such products
at levels of 10 or more ppm. This label disclosure is necessary to
protect sulfite-sensitive consumers from products that potentially
could be harmful to them.
Current Actions: There are no program changes to this information
collection, and TTB is submitting it for extension purposes only. As
for adjustments, TTB is increasing the number of respondents,
responses, and burden hours associated with this information collection
due changes in agency estimates resulting from growth in the number of
alcohol beverage producers and importers, as well as growth in the
number of alcohol products subject to this information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 30,570.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 30,570.
<bullet> Average Per-response Burden: 40 minutes.
<bullet> Total Burden: 20,380.
OMB Control No. 1513-0097
Title: Notices Relating to Payment of Firearms and Ammunition
Excise Tax by Electronic Funds Transfer.
Abstract: Under the IRC at 26 U.S.C. 6302, TTB collects the
firearms and ammunition excise tax imposed by 26 U.S.C. 4181 on the
basis of a return that taxpayers file on a quarterly basis. That
section also authorizes the Secretary to issue regulations concerning
the payment of taxes by electronic funds transfer (EFT). Under the TTB
regulations in 27 CFR part 53, persons who elect to begin or
discontinue payment of firearms and ammunition excise taxes by EFT must
submit a written notice to TTB regarding such actions. TTB uses those
notifications to anticipate and monitor firearms and ammunition excise
tax payments to ensure compliance with Federal law.
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
increasing the per-response and total burden for this collection. The
number of respondents and responses remain the same as previously
reported.
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: 24 minutes.
<bullet> Total Burden: 4 hours.
OMB Control No. 1513-0098
Title: Supporting Data for Nonbeverage Drawback Claims.
TTB Form Number: TTB F 5154.2.
Abstract: Under the IRC at 26 U.S.C. 5111-5114 and 7652(g), persons
using distilled spirits to produce medicines, medicinal preparations,
food products, flavors, flavoring extracts, or perfume may claim
drawback (refund) of all but $1.00 per proof gallon of the Federal
excise tax paid on the distilled spirits used to make such nonbeverage
products, subject to regulations prescribed by the Secretary. As
required by the TTB regulations in 27 CFR parts 17 and 26, when
submitting nonbeverage product drawback claims to TTB, respondents are
required to report certain supporting data regarding the distilled
spirits used and the products produced, using form TTB F 5154.2. TTB
uses the collected information to ensure that drawback of Federal
excise tax is provided only to eligible entities.
Current Actions: There are no program changes to this information
collection, and TTB is submitting it for extension purposes only. As
for
[[Page 43616]]
adjustments, due to changes in agency estimates, TTB is decreasing the
number of 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: 500.
<bullet> Average Responses per Respondent: 4 (on occasion)
<bullet> Number of Responses: 2,000.
<bullet> Average Per-response Burden: 1 hour.
<bullet> Total Burden: 2,000.
OMB Control No. 1513-0106
Title: Record of Operations--Importer of Tobacco Products or
Processed Tobacco.
Abstract: The IRC at 26 U.S.C. 5741 requires all manufacturers and
importers of tobacco products, processed tobacco, and cigarette papers
and tubes, and all export warehouse proprietors to keep records as the
Secretary prescribes by regulation. Under that authority, the TTB
regulations in 27 CFR part 41 require importers of tobacco products or
processed tobacco to maintain the usual and customary business showing
the receipt and disposition of imported tobacco products or processed
tobacco. TTB uses the collected information to ensure that importers'
activities comply with the IRC and that processed tobacco, which is not
taxed, is not diverted to taxable tobacco product manufacturing.
Current Actions: There are no program changes to 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 estimated number of respondents and responses to this collection.
However, there is no corresponding increase in the burden hours for
this collection as it consists of usual and customary business records,
which impose no additional burden on respondents per the OMB
regulations at 5 CFR 1320.3(b)(2).
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 350.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 350.
<bullet> Average Per-response and Total Burden: None. Per the
Office of Management and Budget (OMB) regulations at 5 CFR
1320.3(b)(2), regulatory requirements to keep usual and customary
business records impose no added burden on respondents).
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2022-15620 Filed 7-20-22; 8:45 am]
BILLING CODE 4810-31-P
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</html>Indexed from Federal Register on July 21, 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.