Notice2022-18715
Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Request
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
August 30, 2022
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 87 Issue 167 (Tuesday, August 30, 2022)</title>
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[Federal Register Volume 87, Number 167 (Tuesday, August 30, 2022)]
[Notices]
[Pages 53049-53051]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-18715]
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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 Request
AGENCY: Departmental Offices, 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 should be received on or before September 29, 2022 to
be assured of consideration.
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 Melody Braswell by emailing <a href="/cdn-cgi/l/email-protection#4313110203373126223036313a6d242c35"><span class="__cf_email__" data-cfemail="f3a3a1b2b3878196928086818add949c85">[email protected]</span></a>, calling
(202) 622-1035, 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 Information Collection Request
(TTB)
1. Title: Formula and Process for Wine.
OMB Number: 1513-0010.
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.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 30.
Estimated Average Responses per Respondent: 5.
Estimated Number of Responses: 150.
Estimated Average per-response Burden: 2 hours.
Estimated Total Burden: 300 hours.
2. Title: User's Report of Denatured Spirits.
OMB Number: 1513-0012
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.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 650.
Estimated Average Responses per Respondent: 1 (one).
Estimated Number of Responses: 650.
Estimated Average per-response Burden: 18 minutes.
Estimated Total Burden: 195 hours.
3. Title: Power of Attorney.
Form Number: TTB F 5000.8.
OMB Number: 1513-0014.
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
[[Page 53050]]
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 Number of Respondents: 4,250.
Estimated Average Responses per Respondent: 2.
Estimated Number of Responses: 8,500.
Estimated Average per-response Burden: 20 minutes.
Estimated Total Burden: 2,833 hours.
4. Title: Certificate of Tax Determination--Wine.
OMB Number: 1513-0029.
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.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 22.
Estimated Average Responses per Respondent: 300.
Estimated Number of Responses: 6,600.
Estimated Average per-response Burden: 0.5 hour.
Estimated Total Burden: 3,300 hours.
5. Title: Distilled Spirits Plant Denaturation Records (TTB REC
5110/04), and Monthly Report of Processing (Denaturing) Operations.
OMB Number: 1513-0049.
Form Number: TTB F 5110.43.
Form 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 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.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 470.
Estimated Average Responses per Respondent: 12.
Estimated Number of Responses: 5,640.
Estimated Average per-response Burden: 1 hour.
Estimated Total Burden: 5,640 hours.
6. Title: Letterhead Applications and Notices Relating to Tax Free
Alcohol, TTB REC 5150/4.
OMB Number: 1513-0060.
Form 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.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 300.
Estimated Average Responses per Respondent: 1 (one).
Estimated Number of Responses: 300.
Estimated Average per-response Burden: 0.5 hours.
Estimated Total Burden: 150 hours.
7. Title: Wholesale Alcohol Dealer Recordkeeping Requirement
Variance Requests and Approvals.
OMB Number: 1513-0067.
Form 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.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 130.
Estimated Average Responses per Respondent: 1 (one).
Estimated Number of Responses: 130.
Estimated Average per-response Burden: 0.5 hour.
Estimated Total Burden: 65 hours.
8. Title: Alternate Methods or Procedures and Emergency Variations
from Requirements for Exports of Liquors.
OMB Number: 1513-0082
Form 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
[[Page 53051]]
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.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 230.
Estimated Average Responses per Respondent: 1 (one).
Estimated Number of Responses: 230.
Estimated Average per-response Burden: 36 minutes.
Estimated Total Burden: 138 hours.
9. Title: Applications, Notices, and Permits Relative to
Importation and Exportation of Distilled Spirits, Wine and Beer,
Including Puerto Rico and the Virgin Islands.
OMB Number: 1513-0100.
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 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.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits; and Individuals
or households.
Estimated Number of Respondents: 20.
Estimated Average Responses per Respondent: 1 (one).
Estimated Number of Responses: 20.
Estimated Average per-response Burden: 9 hours.
Estimated Total Burden: 180 hours.
Authority: 44 U.S.C. 3501 et seq.
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2022-18715 Filed 8-29-22; 8:45 am]
BILLING CODE 4810-31-P
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