Notice2023-17166
Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple 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
August 10, 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 153 (Thursday, August 10, 2023)</title>
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[Federal Register Volume 88, Number 153 (Thursday, August 10, 2023)]
[Notices]
[Pages 54399-54400]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-17166]
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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 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 September 11, 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#8ededccfcefafcebeffdfbfcf7a0e9e1f8"><span class="__cf_email__" data-cfemail="7b2b293a3b0f091e1a080e0902551c140d">[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 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
[[Page 54400]]
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.
Number of Respondents: 4,900.
Average Responses per Respondent: 12 (once per month).
Number of Responses: 58,800.
Average Per-Response Burden: 2 hours (1 hour recordkeeping and 1
hour reporting).
Total Burden: 117,600 hours.
2. 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.
Number of Respondents: 14,100.
Average Responses per Respondent: 1 (one) per year.
Number of Responses: 14,100.
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.
3. 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.
Number of Respondents: 300.
Average Responses per Respondent: 1 (one) per year.
Number of Responses: 300.
Average Per-Response Burden: 2.33 hours.
Total Burden: 699 hours.
Authority: 44 U.S.C. 3501 et seq.
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023-17166 Filed 8-9-23; 8:45 am]
BILLING CODE 4810-31-P
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