Notice2023-06762
Proposed Information Collections; Comment Request (No. 89)
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
April 3, 2023
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 continuing or proposed information collections listed below in this document.
Full Text
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<title>Federal Register, Volume 88 Issue 63 (Monday, April 3, 2023)</title>
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[Federal Register Volume 88, Number 63 (Monday, April 3, 2023)]
[Notices]
[Pages 19711-19714]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-06762]
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
[Docket No. TTB-2023-0005]
Proposed Information Collections; Comment Request (No. 89)
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 continuing or proposed information
collections listed below in this document.
DATES: We must receive your written comments on or before June 2, 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-2023-0005.
<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
[[Page 19712]]
to that docket on its website at <a href="https://www.ttb.gov/rrd/information-collection-notices">https://www.ttb.gov/rrd/information-collection-notices</a>. You also may obtain paper copies of this document,
the listed forms, and any comments received by contacting TTB's
Paperwork Reduction Act Officer at the addresses or telephone number
shown below.
FOR FURTHER INFORMATION CONTACT: Michael Hoover, Regulations and
Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G
Street NW, Box 12, Washington, DC 20005; 202-453-1039, ext. 135; or
complete the Regulations and Rulings Division contact form at <a href="https://www.ttb.gov/contact-rrd">https://www.ttb.gov/contact-rrd</a>.
SUPPLEMENTARY INFORMATION:
Request for Comments
The Department of the Treasury and its Alcohol and Tobacco Tax and
Trade Bureau (TTB), as part of a continuing effort to reduce paperwork
and respondent burden, invite the general public and other Federal
agencies to comment on the proposed or continuing information
collections described below, as required by the Paperwork Reduction Act
of 1995 (44 U.S.C. 3501 et seq.).
Comments submitted in response to this document will be included or
summarized in our request for Office of Management and Budget (OMB)
approval of the relevant information collection. All comments are part
of the public record and subject to disclosure. Please do not include
any confidential or inappropriate material in your comments.
We invite comments on: (a) Whether an information collection is
necessary for the proper performance of the agency's functions,
including whether the information has practical utility; (b) the
accuracy of the agency's estimate of the information collection's
burden; (c) ways to enhance the quality, utility, and clarity of the
information collected; (d) ways to minimize the information
collection's burden on respondents, including through the use of
automated collection techniques or other forms of information
technology; and (e) estimates of capital or start-up costs and costs of
operation, maintenance, and purchase of services to provide the
requested information.
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information has a valid OMB control number.
Information Collections Open for Comment
Currently, we are seeking comments on the following forms,
letterhead applications or notices, recordkeeping requirements,
questionnaires, or surveys:
OMB Control No. 1513-0041
Title: Distilled Spirits Plants--Records and Monthly Reports of
Processing Operations.
TTB Form Number: TTB F 5110.28.
TTB REC Number: TTB REC 5110/03.
Abstract: In general, the Internal Revenue Code of 1986, as amended
(IRC), at 26 U.S.C. 5001, imposes a Federal excise tax on distilled
spirits produced or imported into the United States. Additionally, the
IRC at 26 U.S.C. 5207 requires that distilled spirits plant (DSP)
proprietors keep records and submit reports regarding their production,
storage, denaturation, and processing operations in such form and
manner as the Secretary of the Treasury (the Secretary) by regulation
prescribes. Under that IRC authority, the Alcohol and Tobacco Tax and
Trade Bureau (TTB) regulations in 27 CFR part 19 require DSP
proprietors to keep records regarding their processing operations, as
well as any wholesale liquor dealer or taxpaid storeroom operations
they conduct. The part 19 regulations also require DSP proprietors to
submit monthly reports based on those records, using form TTB F
5110.28. TTB uses the collected information to ensure proper tax
collection. TTB also aggregates the collected information to produce
generalized distilled spirits statistical reports for public release.
Current Actions: There are no program changes to this information
collection, and TTB is submitting for extension purposes only. As for
adjustments, due to a change in agency estimates resulting from
continued growth in the number of DSPs in the United States, TTB is
increasing the estimated number of annual respondents, total responses,
and burden hours associated with this information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits; State and local
governments.
<bullet> Number of Respondents: 4,900.
<bullet> Average Responses per Respondent: 12 (once per month).
<bullet> Number of Responses: 58,800.
<bullet> Average Per-response Burden: 2 hours (1 hour recordkeeping
and 1 hour reporting).
<bullet> Total Burden: 117,600 hours.
OMB Control No. 1513-0058
Title: Usual and Customary Business Records Maintained by Brewers.
TTB Recordkeeping Number: TTB REC 5130/1.
Abstract: The IRC at 26 U.S.C. 5415 requires brewers to keep
records in such form and containing such information as the Secretary
prescribes by regulation as necessary to protect the revenue. In
addition, the IRC at 26 U.S.C. 5555 requires any person liable for
Federal excise tax on alcohol beverages, including beer, to keep
records, render statements, make returns, and comply with rules and
regulations as prescribed by the Secretary. Under those IRC
authorities, the TTB regulations in 27 CFR part 25 require brewers to
keep usual and customary business records that allow TTB to verify
various brewery activities. These activities include, for example, the
quantities of raw materials received at a brewery, the quantity of beer
and cereal beverages produced at and removed from a brewery taxpaid or
without payment of tax, and the quantity of beer previously removed
subject to tax returned to the brewery.
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 to
this information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
<bullet> Number of Respondents: 13,910.
<bullet> Average Responses per Respondent: 1 (one) per year.
<bullet> Number of Responses: 13,910.
<bullet> Average per-response and Total Burden: This information
collection consists of usual and customary records kept by respondents
during the normal course of business, regardless of any regulatory
requirement to do so. As such, under 5 CFR 1320.3(b)(2), this
information collection imposes no additional burden on respondents.
OMB Control No. 1513-0059
Title: Usual and Customary Business Records Relating to Tax-Free
Alcohol.
TTB Recordkeeping Number: TTB REC 51503.
Abstract: In general, the IRC at 26 U.S.C. 5001 imposes Federal
excise tax on distilled spirits produced in or imported into the United
States. However, under the IRC at 26 U.S.C. 5214(a)(2) and (a)(3),
distilled spirits may be withdrawn free of tax for nonbeverage purposes
for use by Federal, State, and local governments, and for use by
certain educational organizations and institutions, research
laboratories, hospitals, blood banks, sanitariums, and nonprofit
clinics,
[[Page 19713]]
subject to regulations prescribed by the Secretary. In addition, the
IRC at 26 U.S.C. 5275 requires persons that procure or use distilled
spirits withdrawn free of tax under sections 5214(a)(2) and (a)(3) to
keep records and make reports regarding the receipt and use of such
spirits as the Secretary requires by regulation. Under that IRC
authority, in order to account for tax-free spirits and prevent their
diversion to taxable beverage use, the TTB regulations in 27 CFR part
22 require tax-free alcohol users to maintain certain usual and
customary business records regarding the receipt, loss, shipment,
destruction, return, consignment, and inventories of such alcohol. Such
accountability is necessary to protect the revenue.
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: 5,600.
<bullet> Average Responses per Respondent: 1 (one) per year.
<bullet> Number of Responses: 5,600.
<bullet> Average per-response and Total Burden: This information
collection consists of usual and customary records kept by respondents
during the normal course of business, regardless of any regulatory
requirement to do so. As such, under 5 CFR 1320.3(b)(2), this
information collection imposes no additional burden on respondents.
OMB Control No. 1513-0071
Title: Tobacco Products Importer or Manufacturer--Record of Large
Cigar Wholesale Prices.
TTB Recordkeeping Number: TTB REC 5230/1.
Abstract: In general, the IRC at 26 U.S.C. 5701 imposes Federal
excise taxes on tobacco products and cigarette papers and tubes, and,
as described at 26 U.S.C. 5701(a)(2), the excise tax on large cigars is
based on a percentage of the price at which such cigars are sold by the
manufacturer or importer. The IRC at 26 U.S.C. 5741 also requires every
manufacturer and importer of tobacco products to keep records in such
manner as the Secretary shall by regulation prescribe. Under those IRC
authorities, the TTB regulations at 27 CFR 40.187 and 41.181 require
that manufacturers and importers of large cigars maintain certain
records regarding the price for which those cigars are sold. The
required records are necessary as they provide a basis upon which to
verify that the appropriate amount of Federal excise tax is paid on
large cigars.
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: 300.
<bullet> Average Responses per Respondent: 1 (one) per year.
<bullet> Number of Responses: 300.
<bullet> Average per-response Burden: 2.33 hours.
<bullet> Total Burden: 699 hours.
OMB Control No. 1513-0119
Title: Certification of Proper Cellar Treatment for Imported
Natural Wine.
Abstract: Under the IRC at 26 U.S.C. 5382, importers of natural
wine produced after December 31, 2004, must provide the Secretary with
a certification, accompanied by an affirmed laboratory analysis, that
the practices and procedures used to produce the wine constitute proper
cellar treatment. That IRC section also contains alternative
certification requirements or exemptions for natural wine produced and
imported under certain international agreements, as well as for such
wine imported by an owner or affiliate of a domestic winery. In
addition, the Federal Alcohol Administration Act (FAA Act) at 27 U.S.C.
205 vests the Secretary with authority to prescribe regulations
regarding the identity and quality of alcohol beverages. Under those
authorities, the TTB wine labeling regulations in 27 CFR part 4 and its
alcohol beverage import regulations in 27 CFR part 27 implement the
proper cellar treatment certification requirement for imported natural
wine.
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 a change in agency
estimates, TTB is decreasing the number of annual responses, responses,
and burden hours associated with this information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
<bullet> Number of Respondents: 20.
<bullet> Average Responses per Respondent: 1 (one) per year.
<bullet> Number of Responses: 20.
<bullet> Average per-response Burden: 20 minutes.
<bullet> Total Burden: 7 hours.
OMB Control No. 1513-0138
Title: Tax Class Statement Required on Hard Cider Labels.
Abstract: In general, the IRC at 26 U.S.C. 5041 imposes six Federal
excise tax rates on wine based on a wine's alcohol and carbon dioxide
content, and the lowest of those rates is the hard cider tax rate, as
listed in section 5041(b)(6). The IRC at 26 U.S.C. 5368(b) also
provides that wine can only be removed in containers bearing the marks
and labels showing compliance with chapter 51 of the IRC as the
Secretary may by regulation prescribe. Beginning January 1, 2017,
section 335(a) of the Protecting Americans from Tax Hikes Act of 2015
(PATH Act, Pub. L. 144-113) modified the definition of hard cider in
IRC section 5041(g) to broaden the range of products eligible for the
hard cider tax rate. However, under the authority of the Federal
Alcohol Administration (FAA) Act, TTB's wine labeling regulations in 27
CFR part 4 allow the term ``hard cider'' to appear on the labels of
products that do not meet the IRC's definition of ``hard cider'' for
tax purposes. In light of that difference, in order to adequately
identify products eligible for the hard cider tax rate, the TTB
regulations in 27 CFR parts 24 and 27 provide that the tax class
statement, ``Tax class 5041(b)(6),'' appear on containers of domestic
and imported wines, respectively, which are eligible for that tax rate.
The placement of such a statement on such labels evidences compliance
with the IRC's statutory requirements and identifies the Federal excise
tax rate the taxpayer is applying to the product.
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
burden hours associated with this collection, but is increasing the
estimated number of responses per respondent.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
<bullet> Number of Respondents: 20.
<bullet> Average Responses per Respondent: 2 per year.
<bullet> Number of Responses: 40.
<bullet> Average per-response Burden: 1 hour.
<bullet> Total Burden: 40 hours.
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OMB Control No. 1513-NEW
Title: Combined Alcohol Excise Tax Return and Simplified Operations
Report--Pilot Test.
TTB Form Number: To be determined.
Abstract: Under the IRC at 26 U.S.C. 5061, the Federal excise tax
on distilled spirits, wine, and beer is collected on the basis of a
return which taxpayers file on a semi-monthly, quarterly, or annual
basis, depending on the amount of their annual tax liability (see 26
U.S.C. 5061(d)(4)). In addition, under the IRC at 26 U.S.C. 5207, 5367,
and 5415, taxpayers for distilled spirits, wine, and beer respectively,
must furnish reports of operations and transactions as the Secretary
prescribes by regulation.
Currently, under those IRC authorities, the TTB regulations in 27
CFR chapter I require alcohol excise taxpayers to report their excise
tax liability using form TTB F 5000.24, Excise Tax Return, approved
under OMB No. 1513-0083. In addition, alcohol excise taxpayers must
file operations reports accounting for their production, removals,
losses, and certain other matters that effect their excise tax
liability. Distilled spirits plant proprietors file up to four separate
operations reports on a monthly basis on TTB F 5110.11, TTB F 5110.28,
TTB F 5110.40, and TTB F 5110.43, approved under OMB Nos. 1513-0039,
1513-0041, 1513-0047, and 1513-0049, concerning, respectively, storage,
processing, production, and denaturing operations. Wine premises
proprietors file monthly operations reports on TTB F 5120.17, approved
under OMB No. 1513-0053. Brewers, depending on their annual tax
liability, file operations reports either on a monthly basis using TTB
F 5130.9 or on a quarterly basis using TTB F 5130.9 or TTB F 5130.26,
both of which are approved under OMB No. 1513-0007.
As part of TTB's efforts to lower respondent burden, the Bureau is
developing a combined tax return and simplified operations report and
intends to pilot the use of it with alcohol excise taxpayers. Under
this pilot, alcohol excise taxpayers will submit a letterhead
application to join the pilot program as an alternative method to their
filing the current tax return and operations reports under existing
regulatory requirements. Once approved, taxpayers participating in the
pilot program will file their combined alcohol excise return and
simplified operations report under the due dates currently applicable
to their excise tax returns.
The collected information will allow TTB to identify the excise
taxpayer, the amount of taxes due, and the amount of payments made.
Additionally, the collected information will allow TTB to identify the
amount of distilled spirits, wine, or beer the taxpayer produced,
removed, transferred, and disposed of during the reporting period,
which effects the amount of alcohol excise tax due, while reducing the
overall burden of filing separate tax returns and operations reports.
Current Actions: This is a new information collection pilot program
and, as such, there are no program changes or adjustments associated
with it.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
<bullet> Number of Respondents: 10,000.
<bullet> Average Responses per Respondent: 5.8.
<bullet> Number of Responses: 58,000.
<bullet> Average per-response Burden: 1.0 hour.
<bullet> Total Burden: 58,000 hours.
Dated: March 28, 2023.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2023-06762 Filed 3-31-23; 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.