Notice2023-06220
Agency Information Collection Activities; Submission for OMB Review; Comment Request; 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
March 27, 2023
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 88 Issue 58 (Monday, March 27, 2023)</title>
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[Federal Register Volume 88, Number 58 (Monday, March 27, 2023)]
[Notices]
[Pages 18220-18222]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-06220]
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DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Alcohol and Tobacco Tax and Trade Bureau
Information Collection Request
AGENCY: Departmental Offices, U.S. 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 April 26, 2023 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#4f1f1d0e0f3b3d2a2e3c3a3d3661282039"><span class="__cf_email__" data-cfemail="a6f6f4e7e6d2d4c3c7d5d3d4df88c1c9d0">[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 (TTB)
1. OMB Control Number: 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
[[Page 18221]]
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.
Number of Respondents: 9,850.
Average Responses per Respondent: 1 (one).
Number of Responses: 9,850.
Average per-response Burden: 51.08 minutes.
Total Burden: 8,386 hours.
2. OMB Control Number: 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.
Number of Respondents: 40.
Average Responses per Respondent: 4 (four).
Number of Responses: 160.
Average per-response Burden: 67 minutes.
Total Burden: 179 hours.
3. OMB Control Number: 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.
Number of Respondents: 50.
Average Responses per Respondent: 1 (one).
Number of Responses: 50.
Average per-response Burden: 1 hour.
Total Burden: 50 hours.
4. OMB Control Number: 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.
Number of Respondents: 4,800.
Average Responses per Respondent: 1 (one).
Number of Responses: 4,800.
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.
5. OMB Control Number: 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
[[Page 18222]]
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.
Number of Respondents: 3,800.
Average Responses per Respondent: 1 (one).
Number of Responses: 3,800.
Average per-response Burden: 30 minutes.
Total Burden: 1,900 hours.
6. OMB Control Number: 1513-0110.
Title: Recordkeeping for Tobacco Products Removed in Bond from a
Manufacturer's Premises for Experimental Purposes--27 CFR 40.232(e).
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.
Number of Respondents: 235.
Average Responses per Respondent: 1 (one).
Number of Responses: 235.
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.
7. OMB Control Number: 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.
Number of Respondents: 16,000.
Average Responses per Respondent: 1 (one).
Number of Responses: 16,000.
Average per-response Burden: 12 minutes.
Total Burden: 3,200 hours.
Authority: 44 U.S.C. 3501 et seq.
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023-06220 Filed 3-24-23; 8:45 am]
BILLING CODE 4810-31-P
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