Notice2023-25767
Proposed Information Collections; Comment Request (No. 91)
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
November 22, 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 224 (Wednesday, November 22, 2023)</title>
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[Federal Register Volume 88, Number 224 (Wednesday, November 22, 2023)]
[Notices]
[Pages 81531-81537]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-25767]
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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. 91)
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 January 22,
2024.
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-2023-0005. TTB has posted a link 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)
[[Page 81532]]
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. 1513-0009
Title: Application to Establish and Operate Wine Premises and Wine
Bond.
TTB Form Number: TTB F 5120.25, TTB F 5120.36.
Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5351 through
5357 provides for the establishment of bonded wine cellars, bonded
wineries, and taxpaid wine bottling houses and, to establish such wine
premises, these IRC sections require the filing of applications and
bonds. Under these authorities, TTB has issued TTB F 5120.25,
Application to Establish and Operate Wine Premises, to collect
information that TTB uses to determine the qualifications of anyone
applying to establish a new wine premises. Proprietors of established
wine premises also use TTB F 5120.25 to report subsequent changes to
information such as location and ownership. Unless exempted by the IRC
at 26 U.S.C. 5551(d), wine premises proprietors use TTB F 5120.36, Wine
Bond, to file bond coverage with TTB. The bond may be secured through a
surety company, or it may be secured with collateral (cash, Treasury
Bonds or Treasury Notes).
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, TTB is decreasing 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.
<bullet> Number of Respondents: 5,800.
<bullet> Average Responses per Respondent: 1 (one per year).
<bullet> Number of Responses: 5,800.
<bullet> Average per-response Burden: 0.97 hours.
<bullet> Total Burden: 5,626 hours.
OMB Control No. 1513-0015
Title: Brewer's Bond and Brewer's Bond Continuation Certificate;
Brewer's Collateral Bond and Brewer's Bond Collateral Bond Continuation
Certificate.
TTB Form Number: TTB F 5130.22, TTB F 5130.23, TTB F 5130.25 and
TTB F 5130.27.
Abstract: In general, the IRC at 26 U.S.C. 5401(b) requires brewers
to execute a bond before starting business, subject to regulations
issued by the Secretary of the Treasury (the Secretary) and the
exemptions for certain small brewers that are eligible to pay excise
taxes on an annual or quarterly basis as provided under 26 U.S.C.
5551(d). Also under section 5401, brewers' bonds expire every four
years, and a brewer must provide a new bond or a continuation
certificate extending the terms of an existing bond. Additionally,
under the IRC at 26 U.S.C. 7101 and subject to regulations prescribed
by the Secretary, a brewer may furnish a surety bond under which a
surety company guarantees payment of the proprietor's unpaid tax
liabilities, or a brewer may submit other obligations, such as United
States Treasury securities. Under those IRC authorities, the TTB
regulations in 27 CFR part 25 require brewers to file a surety bond
using TTB F 5130.22, Brewer's Bond, or a collateral bond backed by U.S.
Treasury securities, notes, or cash using TTB F 5130.25, Brewer's
Collateral Bond. To continue an existing bond, a brewer may furnish a
surety bond continuation certificate using TTB F 5130.23 or a
collateral bond continuation certificate using TTB F 5130.27, as
appropriate. The collected information is necessary to document the
required bonds.
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 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: 150.
<bullet> Average Responses per Respondent: 1 (one) per year.
<bullet> Number of Responses: 150.
<bullet> Average per-response Burden: 0.84.
<bullet> Total Burden: 126 hours.
OMB Control No. 1513-0017
Title: Drawback on Beer Exported.
TTB Form Number: TTB F 5130.6.
Abstract: Under the IRC at 26 U.S.C. 5055, brewers may receive
drawback (refund) of the Federal excise tax paid on beer produced in
the United States when such beer is subsequently exported or delivered
for use as supplies on vessels and aircraft if proof of such action is
provided as the Secretary may by regulation require. Under this
authority, after taxpaid domestic beer is exported to a foreign
country, delivered to the U.S. Armed Forces for export, delivered for
use as supplies on vessels or aircraft, or transferred to a foreign
trade zone for export, the TTB regulations allow the brewer or exporter
to file a claim for drawback of the excise taxes paid on such beer
using TTB F 5130.6. The required information is necessary as it
provides documentation through which TTB can determine that beer for
which export drawback is claimed is eligible for such drawback.
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 and responses to
this information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
<bullet> Number of Respondents: 725.
<bullet> Average Responses per Respondent: 20 per year.
<bullet> Number of Responses: 14,500.
<bullet> Average per-response Burden: 1 hour.
<bullet> Total Burden: 14,500 hours.
OMB Control No. 1513-0025
Title: Notice of Release of Tobacco Products, Cigarette Papers, or
Cigarette Tubes.
TTB Form Number: TTB F 5200.11
Abstract: The IRC at 26 U.S.C. 5704 provides, among other things,
that tobacco products and cigarette papers and tubes that have been
imported or exported and then returned may be released from customs
custody, without payment of tax, for delivery to an export warehouse
proprietor or a manufacturer of tobacco products or cigarette papers
and tubes, in accordance with regulations issued by the Secretary.
Under that IRC authority, the TTB tobacco-related import regulations in
27 CFR part 41 require industry members
[[Page 81533]]
who do not file customs entries electronically to use TTB F 5200.11 to
give notice of release of tobacco products, cigarette papers, or
cigarette tubes. At importation, industry members, TTB, and customs
bonded warehouse proprietors or government officials use TTB F 5200.11
to, respectively, request, authorize, and document the release of such
products from customs custody, without payment of tax, to a
manufacturer or export warehouse proprietor authorized to receive such
articles. (The electronic submission of import data and notices of
release to TTB through Customs and Border Protection systems is
approved under OMB Number 1513-0064, Importer's Records and Reports.)
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: 10.
<bullet> Average Responses per Respondent: 6 (one) per year.
<bullet> Number of Responses: 60.
<bullet> Average per-response Burden: 0.25 hours.
<bullet> Total Burden: 15 hours.
OMB Control No. 1513-0032
Title: Inventory--Manufacturer of Tobacco Products or Processed
Tobacco.
TTB Form Number: TTB F 5210.9.
Abstract: The IRC at 26 U.S.C. 5721 requires manufacturers of
tobacco products and processed tobacco to complete an inventory at the
commencement of business, the conclusion of business, and at any other
time the Secretary by regulation prescribes. Under the IRC at 26 U.S.C.
5741, these manufacturers are also required to keep records and make
them available for inspection in the manner the Secretary by regulation
prescribes. Under these authorities, the TTB regulations in 27 CFR part
40 require manufacturers of tobacco products and processed tobacco to
provide inventories on TTB F 5210.9 at the commencement of business,
the conclusion of business, when changes in business ownership or
factory location occur, and at any other time as directed by the
appropriate TTB officer. The use of TTB F 5210.9 provides a uniform
format for recording inventories. The collected information is
necessary to ensure that manufacturers of tobacco products pay the
appropriate amount of Federal excise tax, and that processed tobacco,
which is not subject to that tax, is not diverted to the illegal
manufacture of otherwise taxable tobacco products.
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.
<bullet> Number of Respondents: 100.
<bullet> Average Responses per Respondent: 1 (one) per year.
<bullet> Number of Responses: 100.
<bullet> Average per-response Burden: 5 hours.
<bullet> Total Burden: 500 hours.
OMB Control No. 1513-0036
Title: Signing Authority for Corporate and LLC Officials.
TTB Form Number: TTB F 5100.1.
Abstract: Under the IRC at 26 U.S.C. 6061, any return, statement,
or other document required to be made under internal revenue laws or
regulations ``shall be signed in accordance with forms or regulations''
prescribed by the Secretary. Under that section's authority, TTB
provides form TTB F 5100.1, which corporations and limited liability
companies (LLCs) may use to identify the specific officials or
employees, by name or by position title, authorized by their articles
of incorporation, bylaws, or governing officials to act on behalf of,
or sign documents for, the entity in TTB matters. This information
collection allows TTB to identify the corporate and LLC officials or
employees authorized to act on an entity's behalf in TTB matters.
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.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
<bullet> Number of Respondents: 2,150.
<bullet> Average Responses per Respondent: 1 per year.
<bullet> Number of Responses: 2,150.
<bullet> Average per-response Burden: 11.47 minutes.
<bullet> Total Burden: 411 hours.
OMB Control No. 1513-0037
Title: Withdrawal of Spirits, Specially Denatured Spirits, or Wines
for Exportation.
TTB Form Number: TTB F 5100.11.
Abstract: The IRC at 26 U.S.C. 5066, 5214, and 5362 provides that
distilled spirits, denatured spirits, and wines may be withdrawn from
bonded premises, without payment of excise tax, for export, for
transfer to a foreign trade zone or a customs bonded warehouse, or for
use as supplies on certain vessels or aircraft, subject to regulations
prescribed by the Secretary. Under those IRC authorities, the TTB
alcohol export regulations in 27 CFR part 28 require exporters to use
TTB F 5100.11 to report and document removals of distilled spirits,
denatured spirits, and wines, without payment of tax, for export
purposes. Those purposes include direct export to a foreign country or
United States armed forces stationed overseas; transfer to a foreign
trade zone, a customs manufacturing bonded warehouse, or a customs
bonded warehouse for subsequent export; or for use as supplies on
international vessels or aircraft. The collected information is
necessary as it allows TTB to determine that exporters of spirits and
wines withdrawn without payment of tax possess the appropriate bond
coverage, and the form provides certification that the products in
question were, in fact, exported or laden and not diverted into
domestic commerce, which would make the products subject to 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, 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 or other for-profits.
<bullet> Number of Respondents: 370.
<bullet> Average Responses per Respondent: 20.
<bullet> Number of Responses: 7,400.
<bullet> Average per-response Burden: 0.5 hour (30 minutes).
<bullet> Total Burden: 3,700 hours.
OMB Control No. 1513-0038
Title: Application for Transfer of Spirits and/or Denatured Spirits
in Bond.
TTB Form Number: TTB F 5100.16.
Abstract: Under the IRC at 26 U.S.C. 5005(c), when a proprietor of
a distilled spirits plant (DSP) or an alcohol fuel plant (AFP, a type
of DSP) desires to have spirits or denatured spirits transferred to its
plant from another domestic plant, the proprietor must
[[Page 81534]]
make an application to receive such spirits in bond. Under that IRC
authority, the TTB regulations in 27 CFR part 19 require the receiving
proprietor to file an application for the transfer on TTB F 5100.16,
Application for Transfer of Spirits and/or Denatured Spirits in Bond.
TTB must approve the application before the transfer may occur. The
collected information is necessary to ensure that the receiving plant
has adequate bond coverage, as required.
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.
<bullet> Number of Respondents: 505.
<bullet> Average Responses per Respondent: 6 per year.
<bullet> Number of Responses: 3,030.
<bullet> Average per-response Burden: 0.152 hours.
<bullet> Total Burden: 461 hours.
OMB Control No. 1513-0044
Title: Distilled Spirits Plants--Notices of Alternations and
Changes in Production Status, and Alternating Premises Records.
Abstract: Under the IRC at 26 U.S.C. 5178(a), a DSP is a delineated
place on which only certain authorized activities may be conducted.
However, under section 5178(b), the Secretary may authorize other
businesses on a DSP's premises upon application under certain
circumstances. Also, under the IRC at 26 U.S.C. 5221, DSP proprietors
are required to give written notification, in the form and manner
prescribed by regulation, when they begin, suspend, or resume
production of spirits. In addition, the IRC at 26 U.S.C. 5555 requires
those liable for any tax imposed by chapter 51 of the IRC to keep such
records, submit such returns and statements, and comply with such rules
and regulations as the Secretary may prescribe. Under these
authorities, TTB has issued regulations in 27 CFR part 19 requiring DSP
proprietors to provide written notification regarding alternations of
DSPs between proprietors or for customs purposes, and regarding changes
to the production status of spirits. TTB also has issued regulations
requiring DSP proprietors to keep alternating premises records when
alternating operations at DSPs, including with an adjacent bonded wine
cellar, taxpaid wine bottling house or brewery, as a manufacturer of
eligible flavors, or as general premises. The collected information is
necessary to ensure compliance with the statutory provisions regarding
authorized activities and the applicable Federal excise tax.
Current Actions: There are no program changes to this information
collection, and TTB is submitting for extension purposes only. As for
adjustments, 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.
<bullet> Number of Respondents: 1,560.
<bullet> Average Responses per Respondent: 5 per year.
<bullet> Number of Responses: 7,800.
<bullet> Average per-response Burden: 0.5 hours (30 minutes).
<bullet> Total Burden: 3,900 hours.
OMB Control No. 1513-0048
Title: Registrations and Miscellaneous Requests and Notices for
Distilled Spirits Plants; Distilled Spirits Related Requests and
Notices.
TTB Form Number: TTB F 5110.41.
Abstract: The IRC at 26 U.S.C. 5171 and 5172, provides than an
application to register a DSP must be made in conformity with
regulations issued by the Secretary, while 26 U.S.C. 5201 requires DSPs
to operate in conformity with such regulations. The IRC at 26 U.S.C.
5312 also authorizes the Secretary to issue regulations regarding the
use of distilled spirits by certain educational and scientific
institutions for experimental or research use, and that section
authorizes the establishment and regulation of experimental DSPs. Under
those authorities, the TTB regulations in 27 CFR part 19 prescribe the
use of TTB F 5110.41 to register a DSP or to make certain amendments to
an existing DSP registration. The TTB regulations in part 19 also
require DSP operators to submit various miscellaneous notices or
requests to vary their operations from the requirements of that part.
In addition, the regulations in part 19 require persons who are neither
registered DSPs nor applicants for registration to submit applications
or notices related to certain distilled spirits activities, such as the
establishment of an experimental DSP or the use of spirits for research
purposes. The required information assists TTB in determining a
person's eligibility to establish and operate a DSP, whether a variance
from TTB's regulatory requirements should be approved, and whether
entities that are not DSPs are eligible to engage in certain distilled
spirits-related activities.
Current Actions: There are no program changes to this information
collection, and TTB is submitting for extension purposes only. As for
adjustments, 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.
<bullet> Number of Respondents: 4,600.
<bullet> Average Responses per Respondent: 1.1944 per year.
<bullet> Number of Responses: 5,495.
<bullet> Average per-response Burden: 1.7047 hours.
<bullet> Total Burden: 9,367 hours.
OMB Control No. 1513-0050
Title: Tax Deferral Bond--Distilled Spirits (Puerto Rico).
TTB Form Number: TTB F 5110.50.
Abstract: Under the IRC at 26 U.S.C. 7652, beverage distilled
spirits, as well as nonbeverage products containing spirits subject to
tax, produced in Puerto Rico and brought into the United States, are
subject to a tax equal to that imposed by the IRC on domestically
produced spirits. That section also authorizes the Secretary to
prescribe regulations regarding the mode and time for the collection of
such taxes. In addition, the IRC at 26 U.S.C. 7101 and 7102 authorizes
the Secretary to issue regulations regarding bonds required under the
IRC or its related regulations. Under those IRC authorities, the TTB
regulations in 27 CFR part 26 allow respondents who ship taxable
distilled spirits products produced in Puerto Rico to the United States
to either pay the required tax prior to shipment or to file a bond to
defer payment of the tax due until the submission of the respondent's
next excise tax return. The regulations require those who elect to
defer tax payment on such shipments to file a bond on TTB F 5110.50 to
guarantee payment of the taxes due in case of default. The information
collected administers these statutory provisions.
Current Actions: There are no program changes or adjustments to
this
[[Page 81535]]
information collection, and TTB is submitting for extension purposes
only.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
<bullet> Number of Respondents: 10.
<bullet> Average Responses per Respondent: 1 (1 per year).
<bullet> Number of Responses: 10.
<bullet> Average per-response Burden: 1 hour.
<bullet> Total Burden: 10 hours.
OMB Control No. 1513-0053
Title: Report of Wine Premises Operations.
TTB Form Number: TTB F 5120.17.
Abstract: The IRC at 26 U.S.C. 5367 authorizes the Secretary to
issue regulations requiring the keeping of records and the filing of
returns related to wine cellar and bottling house operations. Section
5555 of the IRC also generally requires any person liable for tax under
chapter 51 of the IRC to keep records, provide statements, and make
returns as the Secretary prescribes by regulation. Under those IRC
authorities, the TTB wine regulations in 27 CFR part 24 require wine
premises proprietors to file periodic operations reports on form TTB F
5120.17. TTB uses the collected information to verify excise tax
liabilities and ensure that respondents operate wine premises in
accordance with applicable Federal law and regulations. TTB also uses
this report to collect raw data on wine premises activity for its
generalized monthly statistical report on wine operations, which TTB
makes public on its website.
Current Actions: There are no program changes to 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, 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.
<bullet> Number of Respondents: 17,000.
<bullet> Average Responses per Respondent: 4.34 per year.
<bullet> Number of Responses: 74,460.
<bullet> Average per-response Burden: 1.10 hours.
<bullet> Total Burden: 81,906 hours.
OMB Control No. 1513-0064
Title: Importer's Records and Reports.
TTB REC Number: TTB REC 5170/1.
Abstract: Pursuant to chapters 51 and 52 of the IRC and the Federal
Alcohol Administration Act (FAA Act, 27 U.S.C. 201 et seq.), TTB
regulates, among other things, the importation of alcohol and tobacco
products. Under those statutory authorities, TTB has issued regulations
in 27 CFR requiring importers of alcohol and tobacco products to
provide certain information regarding their permits, the products
imported, and the taxes paid on those products or, for products
released from customs custody without payment of tax, the transfer of
such products to a bonded facility. TTB also uses the collected
information to ensure that imported alcohol beverage labels comply with
FAA Act labeling requirements. Under this information collection,
importers generally submit the required information electronically
through Customs and Border Protection's interface during the import
entry process, and the required information is then transmitted to TTB.
In addition, importers may submit letterhead applications to TTB to
request variances from established regulatory provisions. The collected
import and letterhead variance information is necessary to ensure that
importers comply with Federal laws and regulations regarding alcohol
and tobacco products or that TTB can authorize alternatives that are
not contrary to law and are consistent with the intent of existing
requirements.
Current Actions: There are no program changes or adjustments to
this information collection, and TTB is submitting for extension
purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits; State and local
governments.
<bullet> Number of Respondents: 10,550.
<bullet> Average Responses per Respondent: 6 per year.
<bullet> Number of Responses: 63,300.
<bullet> Average per-response Burden: 0.33 hours (20 minutes).
<bullet> Total Burden: 21,100 hours.
OMB Control No. 1513-0083
Title: Excise Tax Return.
TTB Form Number: TTB F 5000.24.
Abstract: Under the IRC at 26 U.S.C. 5061(a) and 5703(b), the
Federal alcohol and tobacco excise taxes imposed by the IRC are
collected on the basis of a return, containing such information as the
Secretary requires by regulation. Under those IRC authorities, the TTB
regulations require such excise taxpayers, other than those in Puerto
Rico, report their alcohol or tobacco excise tax liability using TTB F
5000.24, Excise Tax Return. Tobacco taxpayers and large alcohol
producers file their returns and pay their excise taxes on a semi-
monthly basis, while certain small alcohol producers file returns and
pay taxes on a quarterly or annual basis, depending on certain
circumstances. The collected information is necessary to establish a
taxpayer's identity, the amount and type of taxes due, and the amount
of the payment made.
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, 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.
<bullet> Number of Respondents: 20,382.
<bullet> Average Responses per Respondent: 6.2.
<bullet> Number of Responses: 126,370.
<bullet> Average per-response Burden: 0.75 hours (45 minutes).
<bullet> Total Burden: 94,775.5 hours.
OMB Control No. 1513-0092
Title: Marks on Wine Containers.
TTB REC Number: TTB REC 5120/3.
Abstract: The IRC at 26 U.S.C. 5041 imposes a per gallon Federal
excise tax of varying rates on six classes of wine--three classes of
still wines (based on alcohol content), two classes of effervescent
wines, and one class of hard cider. Under the authority of the IRC at
26 U.S.C. 5368, 5388, and 5662, the TTB regulations in 27 CFR part 24,
Wine, require wine premises proprietors to correctly identify wines
kept on or removed from their premises by placing certain marks,
labels, or other information on all production, storage, and consumer
containers of wine. Because of the varying excise tax rates on wines,
and because different tax classes of wine may be produced at the same
premises, the required information is necessary to ensure that wines
are correctly identified for excise tax purposes. However, the
placement of identifying information on wine containers is a usual and
customary business practice carried out by wine premises proprietors,
regardless of any regulatory requirement to do so, in order to track
their wine production and inventory and, ultimately, identify the
products for the consumer.
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, TTB is increasing the
estimated number of annual
[[Page 81536]]
respondents and total responses 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: 17,000.
<bullet> Average Responses per Respondent: 1 (once per year).
<bullet> Number of Responses: 17,000.
<bullet> Average per-response and Total Burden: None. This
information collection consists of usual and customary marks and labels
on wine containers placed by respondents during the normal course of
business, regardless of any regulatory requirement to do so. As such,
under the Office of Management and Budget (OMB) regulations at 5 CFR
1320.3(b)(2), this information collection imposes no additional burden
on respondents.
OMB Control No. 1513-0113
Title: Special Tax ``Renewal'' Registration and Return/Special Tax
Location Registration Listing.
TTB Form Number: TTB F 5630.5R.
Abstract: The IRC at 26 U.S.C. 5731 and 5732 requires manufacturers
of tobacco products, manufacturers of cigarette papers and tubes, and
export warehouse proprietors to pay an annual special (occupational)
tax (SOT) for each such premises that they operate, on the basis of a
return and under regulations issued by the Secretary. TTB annually
sends a SOT return and premises registration form, TTB F 5630.5R, with
pre-populated premises data to tobacco industry members that have
previously paid special tax. TTB's use of TTB F 5630.5R facilitates the
registration of premises subject to SOT and the timely payment of that
tax by businesses subject to it.
Current Actions: There are no program changes or adjustments to
this information collection, and TTB is submitting for extension
purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
<bullet> Number of Respondents: 220.
<bullet> Average Responses per Respondent: 1 (one) per year.
<bullet> Number of Responses: 220.
<bullet> Average per-response Burden: 0.25 hours (15 minutes).
<bullet> Total Burden: 55 hours.
OMB Control No. 1513-0115
Title: Usual and Customary Business Records Relating to Wine.
TTB REC Number: TTB REC 5120/1.
Abstract: Under the authority of the IRC at 26 U.S.C. 5362, 5367,
5369, 5370, and 5555, the TTB regulations require wineries, taxpaid
wine bottling houses, and vinegar plants to keep certain usual and
customary business records. These records include purchase and sales
invoices, and internal records related to their production and
processing of wine, and their packaging, storage, and shipping
operations. TTB routinely inspects these records to verify proper
payment of Federal wine excise taxes, and to ensure that proprietors
produce, package, store, ship, and transfer wine in compliance with the
applicable Federal statutory and regulatory requirements.
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, 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.
<bullet> Number of Respondents: 17,000.
<bullet> Average Responses per Respondent: 1 (one) per year.
<bullet> Number of Responses: 17,000.
<bullet> Average per-response and Total Burden: None. This
information collection consists of usual and customary business records
kept by wine industry members during the normal course of business,
regardless of any regulatory requirement to do so. As such, under the
Office of Management and Budget (OMB) regulations at 5 CFR
1320.3(b)(2), this information collection imposes no additional burden
on respondents.
OMB Control No. 1513-0123
Title: Application, Permit, and Report--Wine and Beer (Puerto
Rico); and Application, Permit and Report--Distilled Spirits Products
(Puerto Rico).
TTB Form Number: TTB F 5110.21, F 5110.51.
Abstract: In general, under the IRC at 26 U.S.C. 7652, merchandise
manufactured in Puerto Rico and shipped to the United States for
consumption or sale is subject to a tax equal to the internal revenue
tax imposed in the United States upon like articles of merchandise of
domestic manufacture. That section also authorizes the Secretary to
issue regulations regarding the collection of such taxes, which, as
provided in that section, are largely transferred to the treasury of
Puerto Rico. Under that IRC authority, the TTB regulations in 27 CFR
part 26 require persons who intend to ship alcohol products produced in
Puerto Rico to the United States for consumption or sale to file an
application and permit to compute the tax on, tax-pay, and withdraw
those products for shipment. As such, the TTB regulations prescribe the
use of TTB F 5100.21 for beer or wine products, and TTB F 5110.51 for
distilled spirits products. In cases where the respondent makes the
shipment taxpaid, TTB uses the required information to verify that the
respondent has paid the correct amount of tax. In cases where the
respondent is eligible to defer the tax payment, TTB uses the
information to ensure that the respondent's bond coverage is adequate
to cover the taxes due. If necessary, TTB also uses the collected
information to enforce collection of any Federal excise tax owed on
such shipments.
Current Actions: There are no program changes or adjustments to
this information collection, and TTB is submitting for extension
purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
<bullet> Number of Respondents: 35.
<bullet> Average Responses per Respondent: 1 (one) per year.
<bullet> Number of Responses: 35.
<bullet> Average per-response Burden: 1 hour.
<bullet> Total Burden: 35 hours.
OMB Control No. 1513-0125
Title: Distilled Spirits Bond.
TTB Form Number: TTB F 5110.56.
Abstract: The IRC at 26 U.S.C. 5173 and 5181 requires DSPs and
AFPs, respectively, to furnish a bond, unless exempted from doing so
under the IRC at 26 U.S.C. 5551(d) or 5181(c)(3). Under those IRC
authorities, the TTB regulations in 27 CFR part 19 require proprietors
of such plants that are required to submit a bond to use TTB F 5110.56
to file with TTB either a surety bond or a collateral bond using cash
or U.S. securities. Using that same form, proprietors also may withdraw
coverage for one or more plants, and DSP proprietors may provide
operations coverage for adjacent wine cellars. The collected
information is necessary to implement the statutory provisions and
ensure payment of delinquent Federal alcohol excise tax liabilities.
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
[[Page 81537]]
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.
<bullet> Number of Respondents: 400.
<bullet> Average Responses per Respondent: 1 (one) per year.
<bullet> Number of Responses: 400.
<bullet> Average per-response Burden: 1 hour.
<bullet> Total Burden: 400 hours.
OMB Control No. 1513-0128
Title: Records to Support Tax Free and Tax Overpayment Sales of
Firearms and Ammunition.
TTB Form Number: TTB F 5600.33, TTB F 5600.34, TTB F 5600.35, TTB F
5600.36, TTB F 5600.37.
Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 4181 imposes
a tax on the sale of firearms and ammunition. However, under the IRC at
26 U.S.C. 4221(a), certain sales may be made tax-free, including sales
made for further manufacture, export, or use as supplies on vessels or
aircraft, and sales made to a State or local government or to a
nonprofit education organization for their exclusive use. In addition,
for such sales where the tax has been paid, the tax is considered an
overpayment subject to credit or refund under the IRC at 26 U.S.C.
6416(b)(2) and (3). The TTB regulations in 27 CFR part 53 prescribe
that those otherwise subject to this tax must maintain records,
including statements or certificates containing specified information,
documenting the tax-free or tax-overpaid nature of such sales.
Respondents may use commercial records or self-generated supporting
statement or certificates, or, for certain transactions, respondents
may use TTB-provided forms, which, when completed, document the
required supporting information. The required supporting information is
maintained by respondents at their business premises, and TTB may
examine these records during audits.
Current Actions: There are no program changes or adjustments to
this information collection, and TTB is submitting for extension
purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
<bullet> Number of Respondents: 3,500.
<bullet> Average Responses per Respondent: 12 (once per month).
<bullet> Number of Responses: 42,000.
<bullet> Average per-response Burden: 0.375 hours (22.5 minutes).
<bullet> Total Burden: 15,750 hours.
Dated: November 16, 2023.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2023-25767 Filed 11-21-23; 8:45 am]
BILLING CODE 4810-31-P
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</html>Indexed from Federal Register on November 22, 2023.
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.