Notice2023-13530
Agency Information Collection Activities; Submission for OMB Review; Comment Request; Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests
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
June 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 122 (Tuesday, June 27, 2023)</title>
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[Federal Register Volume 88, Number 122 (Tuesday, June 27, 2023)]
[Notices]
[Pages 41720-41721]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-13530]
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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 Requests
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 July 27, 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#d787859697a3a5b2b6a4a2a5aef9b0b8a1"><span class="__cf_email__" data-cfemail="e3b3b1a2a3979186829096919acd848c95">[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: 1513-0059.
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, 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.
Number of Respondents: 5,600.
Average Responses per Respondent: 1 (one) per year.
Number of Responses: 5,600.
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.
2. 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.
Number of Respondents: 20.
Average Responses per Respondent: 1 (one) per year.
Number of Responses: 20.
Average per-response Burden: 20 minutes.
Total Burden: 7 hours.
3. OMB Control Number: 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, Public Law 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
[[Page 41721]]
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.
Number of Respondents: 20.
Average Responses per Respondent: 2 per year.
Number of Responses: 40.
Average per-response Burden: 1 hour.
Total Burden: 40 hours.
Authority: 44 U.S.C. 3501 et seq.
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023-13530 Filed 6-26-23; 8:45 am]
BILLING CODE 4810-31-P
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