Notice2023-23799
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
October 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 207 (Friday, October 27, 2023)</title>
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[Federal Register Volume 88, Number 207 (Friday, October 27, 2023)]
[Notices]
[Pages 73941-73942]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-23799]
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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 of Information Collection; request for comment.
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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 November 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 Spencer W. Clark by emailing <a href="/cdn-cgi/l/email-protection#0252504342767067637177707b2c656d74"><span class="__cf_email__" data-cfemail="3b6b697a7b4f495e5a484e4942155c544d">[email protected]</span></a>, calling
(202) 927-5331, 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. Title: Combined Alcohol Excise Tax Returns and Operations
Reports--Pilot Test.
OMB Control Number: 1513-NEW.
Type of Review: Request for a new OMB Control Number.
Description: Under the Internal Revenue Code (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 of the Treasury prescribes by regulation.
Currently, under those IRC authorities, the Alcohol and Tobacco Tax
and Trade Bureau (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 its use 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
[[Page 73942]]
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 payment 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.
TTB is beginning this pilot test program with the information
collection and instruments related to the combined beer excise tax and
operations report; it will issue information collections and
instruments related to the wine and distilled spirits excise tax and
operations reports at later dates.
Form: TTB F 5130.Pilot-A & B.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 8,300.
Frequency of Response: Semi-monthly, Quarterly, Annually.
Estimated Total Number of Annual Responses: 60,000.
Estimated Time per Response: Varies from 27 to 40 minutes per
response.
Estimated Total Annual Burden Hours: 32,950.
2. Title: Usual and Customary Business Records Relating to
Denatured Spirits (TTB REC 5150/1).
OMB Control Number: 1513-0062.
Type of Review: Extension without change of a currently approved
collection.
Description: Denatured distilled spirits, which generally are not
subject to Federal excise tax, may be used for industrial purposes in
the manufacture of nonbeverage products. To prevent diversion of
denatured spirits to taxable beverage use, the Internal Revenue Code
(IRC) at 26 U.S.C. 5271-5275 imposes a system of permits, bonds,
recordkeeping, and reporting requirements on persons that procure or
use such alcohol. Those IRC sections also authorize the Secretary of
the Treasury to issue regulations regarding those matters. Under those
IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB)
regulations in 27 CFR part 20 require industrial alcohol users to keep
certain usual and customary business records regarding the
distribution, procurement, and use of denatured spirits. TTB uses the
required records to account for denatured spirits and ensure compliance
with statutory and regulatory requirements.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 3,100.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 3,100.
Estimated Time per Response: None.
Estimated Total Annual Burden Hours: 0.
Authority: 44 U.S.C. 3501 et seq.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2023-23799 Filed 10-26-23; 8:45 am]
BILLING CODE 4810-31-P
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