Notice2022-25152
Proposed Information Collections; Comment Request (No. 88)
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
November 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 222 (Friday, November 18, 2022)</title>
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[Federal Register Volume 87, Number 222 (Friday, November 18, 2022)]
[Notices]
[Pages 69386-69390]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-25152]
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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. 88)
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 January 17,
2023.
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.
[[Page 69387]]
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:
OMB Control No. 1513-0002
Title: Personnel Questionnaire--Alcohol and Tobacco Products.
TTB Form Number: TTB F 5000.9.
Abstract: Provisions of chapters 51 and 52 of the Internal Revenue
Code (IRC, 26 U.S.C. chapters 51 and 52) and the Federal Alcohol
Administration Act (FAA Act; 27 U.S.C. 201 et seq.) require all persons
who desire to engage in certain alcohol and tobacco activities to
obtain a permit or registration from, or file a notice with, the
Secretary of the Treasury (the Secretary) before beginning operations.
The IRC and FAA Act provide that an applicant must meet certain
qualifications. For example, an applicant is not eligible for such
permits or approvals if the Secretary finds that the applicant,
(including company officers, directors, or principal investors) is not
likely to lawfully operate or has certain criminal convictions. Under
its delegated IRC and FAA Act authorities, the Alcohol and Tobacco Tax
and Trade Bureau (TTB) regulations authorize the collection of
information from applicants so that TTB can determine if they meet the
minimum statutory and regulatory qualifications for alcohol and tobacco
permits, registrations, or notices. To assist TTB in making such
determinations, applicants use form TTB F 5000.9, Personnel
Questionnaire--Alcohol and Tobacco, or its electronic Permits Online
(PONL) equivalent, to provide TTB with information regarding their
identity and their criminal and business history.
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
increasing the estimated 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; Individuals and
households.
<bullet> Number of Respondents: 9,850.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 9,850.
<bullet> Average Per-response Burden: 51.08 minutes.
<bullet> Total Burden: 8,386 hours.
OMB Control No. 1513-0016
Title: Drawback on Wines Exported.
TTB Form Number: TTB F 5120.24.
Abstract: In general, the IRC at 26 U.S.C. 5041 imposes Federal
excise tax on wine produced or imported into the United States, while
section 5362(c) allows domestic wine to be exported, transferred to a
foreign trade zone, or used on certain vessels and aircraft without
payment of that tax. In the case of taxpaid domestic wine that is
subsequently exported, the IRC at 26 U.S.C. 5062(b) provides that
exporters of such wine may claim ``drawback'' (refund) of the Federal
excise tax paid or determined on the exported wine. Under the TTB
regulations in 27 CFR part 28, Exportation of Alcohol, exporters of
taxpaid domestic wine use form TTB F 5120.24 to document the wine's
exportation and to submit drawback claims for the Federal excise taxes
paid on the exported wine. TTB uses the provided information to
determine if the exported wine is eligible for drawback.
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.
<bullet> Number of Respondents: 40.
<bullet> Average Responses per Respondent: 4 (four).
<bullet> Number of Responses: 160.
<bullet> Average Per-response Burden: 67 minutes.
<bullet> Total Burden: 179 hours.
OMB Control No. 1513-0031
Title: Specific and Continuing Transportation Bonds--Distilled
Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded
Warehouse, Class Six.
TTB Form Number: TTB F 5100.12.
Abstract: The IRC at 26 U.S.C. 5214(a)(6) and 5362(c)(4) authorizes
the transfer without payment of Federal excise tax of, respectively,
distilled spirits and wine from a bonded premises to certain customs
bonded warehouses for subsequent exportation. To provide proprietors of
manufacturing bonded warehouses with operational flexibility based on
individual need, the TTB alcohol export regulations in 27 CFR part 28
allow the filing of either a specific transportation bond using form
TTB F 5100.12 to cover a single shipment from a bonded premises to a
manufacturing bonded warehouse, or a continuing transportation bond
using form TTB F 5110.67 to cover multiple shipments.
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 and other for-profits.
<bullet> Number of Respondents: 50.
<bullet> Average Responses per Respondent: 1 (one).
[[Page 69388]]
<bullet> Number of Responses: 50.
<bullet> Average Per-response Burden: 1 hour.
<bullet> Total Burden: 50 hours.
OMB Control No. 1513-0056
Title: Distilled Spirits Plants--Transaction and Supporting
Records.
TTB Recordkeeping Number: TTB REC 5110/05.
Abstract: In general, the IRC at 26 U.S.C. 5001 imposes Federal
alcohol excise tax on distilled spirits produced or imported into the
United States. The IRC at 26 U.S.C. 5207 also provides that distilled
spirits plant (DSP) proprietors must maintain records related to their
production, storage, denaturing, and processing activities and render
reports covering those activities ``as the Secretary shall by
regulations prescribe.'' Under that IRC authority, the TTB regulations
in 27 CFR parts 19, 26, 27, and 28 require DSP proprietors to keep
certain usual and customary records related to their production,
storage, denaturing, and processing activities. This information
collection consists of the transaction and supporting records that are
common to all four of those DSP activities. Proprietors use those
common records, along with records that are unique to each activity, to
document the data provided on their monthly DSP production, storage,
denaturing, and processing operations reports. (TTB requirements to
keep records unique to each of the four DSP activities, and the four
related DSP operations reports, are approved under other OMB control
numbers.) TTB personnel may examine the required records to verify the
data provided by DSP proprietors in their monthly operations reports as
those reports are the basis for determining a DSP proprietor's Federal
excise tax liability. This information collection implements the
relevant statutory provisions and supports the accurate determination
of Federal excise tax.
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 estimated number of annual respondents and responses.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
<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: As this information
collection consists of usual and customary records kept by respondents
during the normal course of business, under 5 CFR 1320.3(b)(2), there
is no additional burden on respondents associated with this information
collection.
OMB Control No. 1513-0061
Title: Letterhead Applications and Notices Relating to Denatured
Spirits.
TTB Recordkeeping Number: TTB REC 5150/2.
Abstract: Under the IRC at 26 U.S.C. 5214, denatured spirits
(alcohol to which denaturants have been added to render it unfit for
beverage purposes) may be withdrawn from distilled spirits plants free
of tax for nonbeverage industrial purposes in the manufacture of
certain personal and household products. Since it is possible to
recover potable alcohol from denatured spirits and articles made with
denatured spirits, the IRC at 26 U.S.C. 5271-5275 sets forth provisions
relating to denatured spirits and articles made with denatured spirits.
Under those IRC authorities, the TTB regulations in 27 CFR part 20
require specially denatured spirits (SDS) dealers and manufacturers of
nonbeverage products made with denatured alcohol to apply for and
obtain a permit. In addition, the part 20 regulations that concern this
information collection require such permit holders to submit letterhead
applications and notices to TTB regarding certain changes to permit
information, use of alternate methods and emergency variations from
requirements, adoption or use of certain formulas, discontinuance of
business, losses in transit, and requests to waive certain sample
shipment and invoice requirements. The information collected implements
the IRC's statutory provisions regarding denatured spirits.
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.
<bullet> Number of Respondents: 3,800.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 3,800.
<bullet> Average Per-response Burden: 30 minutes.
<bullet> Total Burden: 1,900 hours.
OMB Control No. 1513-0086
Title: Marks on Equipment and Structures (TTB REC 5130.3), and
Marks and Labels on Containers of Beer (TTB REC 5130.4).
TTB Recordkeeping Numbers: TTB REC 5130.3 and TTB REC 5130.4.
Abstract: Under the authority of chapter 51 of the IRC, the TTB
regulations in 27 CFR part 25, Beer, require brewers to place certain
marks, signs, and measuring devices on their equipment and structures,
and to place certain brands, labels, and marks on bulk and consumer
containers of beer and other brewery products. The required information
identifies the use, capacity, and contents of brewery equipment and
structures, as well as taxable brewery products and the responsible
taxpayer. As such, the required information is necessary to protect the
revenue and ensure effective administration of the IRC's provisions
regarding brewery operations and products. The required information
also identifies the contents of bulk and consumer containers of beer
and other brewery products. For the purposes of inventory control, cost
accounting, equipment utilization, and product identification, TTB
believes that brewers would, in the normal course of business, place
the information required under the regulations on their equipment and
structures and on their bulk and consumers containers of beer and other
brewery products, regardless of any TTB requirement to do so.
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 estimated number of annual respondents and responses
associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
<bullet> Number of Respondents: 13,720.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 13,720.
<bullet> Average Per-response and Total Burden: As this information
collection consists of usual and customary marks and labels placed by
brewers during the normal course of business, under 5 CFR 1320.3(b)(2),
there is no additional burden on respondents associated with this
information collection.
OMB Control No. 1513-0110
Title: Recordkeeping for Tobacco Products Removed in Bond from a
Manufacturer's Premises for Experimental Purposes--27 CFR 40.232(e).
[[Page 69389]]
Abstract: The IRC at 26 U.S.C. 5704(a) provides that manufacturers
of tobacco products may remove tobacco products for experimental
purposes without payment of Federal excise tax, as prescribed by
regulation. Under that authority, the TTB regulations at 27 CFR
40.232(e) require the keeping of certain usual and customary business
records regarding the description, shipment, use, and disposition of
tobacco products removed for experimental purposes outside of the
factory. These records are subject to TTB inspection and are necessary
to protect the revenue, as they allow TTB to account for the lawful
experimental use and disposition of nontaxpaid tobacco products, and to
detect diversion of such products into the domestic market.
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.
<bullet> Number of Respondents: 235.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 235.
<bullet> Average Per-response and Total Burden: As this information
collection consists of usual and customary records kept by respondents
during the normal course of business, under 5 CFR 1320.3(b)(2), there
is no additional burden on respondents associated with this information
collection.
OMB Control No. 1513-0111
Title: COLAs Online Access Request
TTB Form Number: TTB F 5013.2.
Abstract: To provide consumers with adequate information as to the
identity of alcohol beverages and prohibit consumer deception, the FAA
Act at 26 U.S.C. 205, and the TTB regulations in 27 CFR parts 4, 5, and
7 that implement that section, require alcohol beverage bottlers and
importers to apply for Certificates of Label Approval (COLAs) for such
products introduced into interstate commerce or released from customs
custody. Domestic bottlers also must apply for COLA exemptions for
certain alcohol beverage products that will not be introduced into
interstate or foreign commerce. Respondents may complete and submit
COLA and COLA exemption applications electronically using TTB's COLAs
Online system. To protect TTB computer systems from cyber threats and
misuse, persons desiring to use the COLAs Online system must first
receive TTB approval of a COLAs Online Access Request. The collected
information identifies the applicant and confirms their authority to
act on behalf of a specific alcohol beverage industry member.
Applicants submit COLAs Online Access Requests electronically using the
COLAs Online User Registration function or its paper equivalent, TTB F
5013.2, COLAs Online Access Request.
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 estimated 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.
<bullet> Number of Respondents: 4,200.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 4,200.
<bullet> Average Per-response Burden: 18 minutes
<bullet> Total Burden: 1,260 hours.
OMB Control No. 1513-0124
Title: Customer Satisfaction Surveys for Permit Applications,
Permits Online (PONL), Formulas Online (FONL), and COLAs Online.
Abstract: As part of TTB's efforts to improve customer service, we
survey customers who submit applications for original or amended
alcohol or tobacco permits, or for approval of alcohol beverage
formulas or certificates of label approval (COLAs). These surveys
assist TTB in identifying potential customer needs and problems, along
with opportunities for improvement in our applications processes, with
particular focus on customer experiences with TTB's various electronic
application systems, Permits Online (PONL), Formulas Online (FONL), and
COLAs Online.
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 estimated 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; and Individuals
or households.
<bullet> Number of Respondents: 16,000.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 16,000.
<bullet> Average Per-response Burden: 12 minutes.
<bullet> Total Burden: 3200 hours.
OMB Control No. 1513-0142
Title: CBMA Imports Refund Program--Foreign Producer Registration
and Assignment System; CBMA Importer Refund Claims System.
Abstract: The IRC at 26 U.S.C. 5001, 5041, and 5051 imposes Federal
excise tax on, respectively, distilled spirits, wine, and beer
manufactured in or imported into the United States. Under the Craft
Beverage Modernization Act (CBMA), certain limited quantities of those
products are eligible for lower excise tax rates (see sections 13801-
13808 of the Tax Cuts and Jobs Act of 2017, Pub. L. 115-97). Recent
amendments to the IRC and CBMA made by the Taxpayer Certainty and
Disaster Tax Relief Act of 2020 (Tax Relief Act; Division EE of Pub. L.
116-260) transferred responsibility for administering those CBMA
reduced excise tax rate provisions from Customs and Border Protection
(CBP) to the Treasury Department, effective January 1, 2023. In
addition, rather than receiving CBMA tax benefits at the time of an
import's entry, for entries after that date, U.S. importers are
required to pay the full excise tax rate to CBP and then subsequently
submit refund claims to Treasury to receive their assigned CBMA tax
benefits. Under the IRC at 26 U.S.C. 5001(c), 5041(c), and 5051(a), a
U.S. importer will only be eligible for CBMA tax benefits if a foreign
producer has elected to assign, and the importer has elected to
receive, such benefits in accordance with regulations and procedures
issued by the Secretary. Finally, under the new provision at 26 U.S.C.
6038E, foreign producers electing to make such assignments are required
to provide the information the Secretary requires by regulation,
including information about controlled group structures of such
producers.
Under those amended IRC authorities, and authorities delegated to
TTB by the Secretary, TTB issued temporary regulations in 27 CFR part
27 establishing procedures for alcohol industry members to take
advantage of the CBMA tax benefits (see T.D. TTB-186, 09/23/2022, 87 FR
58021). In particular, the new regulations establish the procedures by
which (1) Foreign producers may assign CBMA tax benefits to U.S.
importers, and (2) U.S. importers may elect to receive those
assignments and submit their CBMA tax benefit refund claims to TTB.
This information collection is required to ensure that the IRC
provisions regarding
[[Page 69390]]
CBMA tax benefit refund claims for U.S. alcohol importers are
appropriately applied, which is necessary to protect the revenue.
Current Actions: There are no program changes or adjustments
associated with this information collection, which was recently
approved by the Office of Management and Budget on an emergency basis,
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.
<bullet> Number of Respondents: 26,000.
<bullet> Average Responses per Respondent: 1.8077.
<bullet> Number of Responses: 47,000.
<bullet> Average Per-response Burden: 2 hours.
<bullet> Total Burden: 94,000 hours.
Dated: November 15, 2022.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2022-25152 Filed 11-17-22; 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.