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

January 31, 2024

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 89 Issue 21 (Wednesday, January 31, 2024)</title>
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[Federal Register Volume 89, Number 21 (Wednesday, January 31, 2024)]
[Notices]
[Pages 6184-6189]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-01922]

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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.

[[Page 6185]]

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 March 1, 2024 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#69393b28291d1b0c081a1c1b10470e061f"><span class="__cf_email__" data-cfemail="1f4f4d5e5f6b6d7a7e6c6a6d6631787069">[email&#160;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: Application to Establish and Operate Wine Premises and
Wine Bond.
OMB Control Number: 1513-0009.
Type of Review: Extension without change of a currently approved
collection.
Description: 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 as required by regulations issued by the
Secretary of the Treasury. Under those IRC authorities, the Alcohol and
Tobacco Tax and Trade Bureau (TTB) has issued TTB F 5120.25,
Application to Establish and Operate Wine Premises, to collect
information that it uses to determine the qualifications under the IRC
of an applicant applying to establish and operate a new wine premises.
Proprietors of established wine premises also use TTB F 5120.25 to
report changes to certain required information such as location and
ownership. Wine premises proprietors use TTB F 5120.36, Wine Bond, to
file bond coverage with TTB, unless they are exempt from the bond
requirement as described in the IRC at 26 U.S.C. 5551(d). The bond may
be secured through a surety company, or it may be secured with
collateral (Treasury securities or notes or by cash). The required bond
protects the revenue by ensuring payment of delinquent Federal wine
excise tax liabilities.
Form: TTB F 5120.25, 5120.36 and 5120.36w.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 5,800.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 5,800.
Estimated Time per Response: 58 minutes.
Estimated Total Annual Burden Hours: 5,600.
2. Title: Brewer's Bond and Brewer's Bond Continuation Certificate;
Brewer's Collateral Bond and Brewer's Collateral Bond Continuation
Certificate.
OMB Control Number: 1513-0015.
Type of Review: Extension without change of a currently approved
collection.
Description: In general, the Internal Revenue Code (IRC) at 26
U.S.C. 5401(b) requires brewers to execute a bond before starting
business, subject to 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) and to regulations issued by the
Secretary of the Treasury. Also under that section, brewer's 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 a
collateral bond backed by United States Treasury securities or notes.
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 protect the revenue as the required bonds
ensure payment of any delinquent excise tax liabilities.
Form: TTB F 5130.22, 5130.23, 5130.25 and 5130.27.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 150.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 150.
Estimated Time per Response: 54 minutes.
Estimated Total Annual Burden Hours: 134.
3. Title: Drawback on Beer Exported.
OMB Control Number: 1513-0017.
Type of Review: Extension without change of a currently approved
collection.
Description: Under the IRC at 26 U.S.C. 5051, all beer produced in
or imported into the United States is subject to Federal excise tax,
but, under 26 U.S.C. 5053(a), beer exported from the United States is
not subject to that tax. As such, under the IRC at 26 U.S.C. 5055,
brewers may receive drawback (refund) of the excise tax paid on
domestically produced beer when it is subsequently exported or
delivered for use as supplies on certain vessels or aircraft if the
brewer provides proof of such action as the Secretary requires by
regulation. Under the authority of 26 U.S.C. 5055, the TTB regulations
in 27 CFR part 28 allow the brewer or their agent to file a claim for
drawback (refund) of the excise taxes paid on beer when the beer is
exported to a foreign country, delivered to the U.S. Armed Forces for
export, delivered for use as supplies on certain vessels or aircraft,
or transferred to a foreign trade zone for export. The regulations
require such export drawback claims to be made on form TTB F 5130.6.
The collected information is necessary to protect the revenue as it
allows TTB to verify the accuracy of export drawback claims for beer,
which prevents payment of incorrect and fraudulent export drawback
claims.
Form: TTB F 5130.6.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 725.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 8,700.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 8,700.
4. Title: Notice of Release of Tobacco Products, Cigarette Papers,
or Cigarette Tubes.
OMB Control Number: 1513-0025.
Type of Review: Extension without change of a currently approved
collection.

[[Page 6186]]

Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5704(c)
provides for the release of imported tobacco products and cigarette
papers and tubes 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, while the IRC at 26 U.S.C.
5704(d) provides that tobacco products and cigarette papers and tubes
previously exported and then returned to customs custody may be
released, without payment of tax, to their original manufacturer or an
authorized export warehouse proprietor. In addition, the IRC at 26
U.S.C. 5741 requires manufactures of tobacco products, processed
tobacco, or cigarette papers and tubes, importers, and export warehouse
proprietors to keep records as the Secretary prescribes by regulation.
Under those IRC sections, all such releases and records must be made in
accordance with regulations issued by the Secretary of the Treasury.
Therefore, under those IRC authorities, the TTB tobacco-related import
regulations in 27 CFR part 41 require industry members 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 from
customs custody. At importation or return, 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.)
Form: TTB F 5200.11.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 10.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 60.
Estimated Time per Response: 15 minutes.
Estimated Total Annual Burden Hours: 15.
5. Title: Inventory--Manufacturer of Tobacco Products or Processed
Tobacco.
OMB Control Number: 1513-0032.
Type of Review: Extension without change of a currently approved
collection.
Description: The Internal Revenue Code (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 of the Treasury
prescribes by regulation. Under the IRC at 26 U.S.C. 5741, such
manufacturers are also required to keep records and make them available
for inspection in the manner the Secretary prescribes by regulation.
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 TTB directs. The use of TTB F
5210.9 provides a uniform format for recording those inventories. The
collected information is necessary to protect the revenue as it allows
TTB 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.
Form: TTB F 5210.9.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 100.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 100.
Estimated Time per Response: 5 hours.
Estimated Total Annual Burden Hours: 500.
6. Title: Signing Authority for Corporate and LLC Officials.
OMB Control Number: 1513-0036.
Type of Review: Extension without change of a currently approved
collection.
Description: Under the Internal Revenue Code (IRC) at 26 U.S.C.
6061, any return, statement, or other document required to be submitted
under internal revenue laws or regulations ``shall be signed in
accordance with forms or regulations'' prescribed by the Secretary of
the Treasury. 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 voluntary information collection allows TTB
to identify the corporate and LLC officials or employees authorized to
act on an entity's behalf in TTB matters.
Form: TTB F 5100.1.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 2,150.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 2,150.
Estimated Time per Response: 12 minutes.
Estimated Total Annual Burden Hours: 411.
7. Title: Withdrawal of Spirits, Specially Denatured Spirits, or
Wines for Exportation.
OMB Control Number: 1513-0037.
Type of Review: Extension without change of a currently approved
collection.
Description: The Internal Revenue Code (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 Federal
alcohol 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. These IRC sections also state that such withdrawals are
subject to regulations prescribed by the Secretary of the Treasury.
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 to protect the revenue
as the information provided on TTB F 5100.11 allows TTB to determine
that exporters of spirits and wines withdrawn without payment of tax
possess the appropriate bond coverage for any resulting excise tax
liabilities, and the form provides certification that the untaxed
products in question were, in fact, exported, transferred, or laden on
a qualified vessel or aircraft and not diverted into domestic commerce,
which is subject to tax.
Form: TTB F 5100.11.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 370.
Frequency of Response: On occasion.

[[Page 6187]]

Estimated Total Number of Annual Responses: 7,400.
Estimated Time per Response: 30 minutes.
Estimated Total Annual Burden Hours: 3,700.
8. Title: Application for Transfer of Spirits and/or Denatured
Spirits in Bond.
OMB Control Number: 1513-0038.
Type of Review: Extension without change of a currently approved
collection.
Description: Under provisions of the Internal Revenue Code (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 distilled
spirits or denatured spirits transferred to its plant from another
domestic DSP, the receiving proprietor must make an application to
receive such spirits in bond as the excise tax liability for the
transferred spirits passes to the receiving DSP during transit. Under
that IRC authority, the TTB regulations in 27 CFR part 19 require the
receiving DSP 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 protect the revenue as
it allows TTB to ensure that the receiving plant has adequate bond
coverage to cover the excise taxes attached to the transferred spirits
or, for certain small alcohol excise taxpayers, is exempt from such
bond coverage.
Form: TTB F 5100.16.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 505.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 3,030.
Estimated Time per Response: 7 minutes.
Estimated Total Annual Burden Hours: 366.
9. Title: Distilled Spirits Plants--Notices of Alternations and
Changes in Production Status, and Alternating Premises Records.
OMB Control Number: 1513-0044.
Type of Review: Extension without change of a currently approved
collection.
Description: Under the Internal Revenue Code (IRC) at 26 U.S.C.
5178(a), a distilled spirits plant (DSP) is a delineated place on which
only certain authorized activities may be conducted. However, under
section 5178(b), the Secretary of the Treasury (the Secretary) may
authorize other businesses on a DSP's premises under certain
circumstances upon application. Also, under the IRC at 26 U.S.C. 5221,
DSP proprietors are required give written notification, in the form and
manner as the Secretary prescribes 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
by regulation. Under those IRC 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
distilled 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, a manufacturer of eligible
flavors, or a general premises.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 1,560.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 7,800.
Estimated Time per Response: 30 minutes.
Estimated Total Annual Burden Hours: 3,900.
10. Title: Registrations and Miscellaneous Requests and Notices for
Distilled Spirits Plants; Distilled Spirits Related Requests and
Notices for Non-Distilled Spirits Plants.
OMB Control Number: 1513-0048.
Type of Review: Extension without change of a currently approved
collection.
Description: The Internal Revenue Code (IRC), at 26 U.S.C. 5171 and
5172, provides that an application to register a distilled spirits
plant (DSP) must be made in conformity with regulations issued by the
Secretary of the Treasury, 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 letterhead requests or
notices to vary their operations from the requirements of part 19 or to
request approval or provide notification of certain changes in DSP
activities. In addition, those regulations 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 is necessary
to protect the revenue as it assists TTB in determining a person's
eligibility to establish and operate a DSP under the IRC, whether a
variance from TTB's regulatory requirements or certain activities at a
DSP should be approved, and whether non-DSP entities are eligible to
engage in certain distilled spirits-related activities.
Form: TTB F 5110.41.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 7,550.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 7,550.
Estimated Time per Response: 1 hour 16 minutes.
Estimated Total Annual Burden Hours: 9,593.
11. Title: Tax Deferral Bond--Distilled Spirits (Puerto Rico).
OMB Control Number: 1513-0050.
Type of Review: Extension without change of a currently approved
collection.
Description: Under the Internal Revenue Code (IRC) at 26 U.S.C.
7652, beverage distilled spirits and 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 of the Treasury (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

[[Page 6188]]

submission of the respondent's next excise tax return. Those
regulations require respondents 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. As such, the required information is
necessary to protect the revenue.
Form: TTB F 5110.50.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 10.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 10.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 10.
12. Title: Report of Wine Premises Operations.
OMB Control Number: 1513-0053.
Type of Review: Extension without change of a currently approved
collection.
Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5367
authorizes the Secretary of the Treasury 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 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 wine excise tax liabilities, ensure that
respondents operate wine premises in accordance with applicable Federal
law and regulations, and collect raw data for generalized monthly
statistical reports on wine operations published on the TTB website.
Form: TTB F 5120.17sm.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 17,000.
Frequency of Response: Monthly, Quarterly, Annually.
Estimated Total Number of Annual Responses: 64,920.
Estimated Time per Response: 1 hour 6 minutes.
Estimated Total Annual Burden Hours: 71,412.
13. Title: Excise Tax Return.
OMB Control Number: 1513-0083.
Type of Review: Extension without change of a currently approved
collection.
Description: Under the Internal Revenue Code (IRC) at 26 U.S.C.
5061 and 5703, the Federal alcohol and tobacco excise taxes imposed by
chapters 51 and 52 of the IRC are collected on the basis of a return,
containing such information and submitted as the Secretary of the
Treasury requires by regulation. Under those IRC sections, respondents
file such returns on a semi-monthly basis, except for certain small
alcohol excise taxpayers that may pay on a quarterly or annual basis
depending on certain circumstances. Under those IRC authorities, the
TTB regulations in 27 CFR chapter I require alcohol and tobacco excise
taxpayers, other than those in Puerto Rico, to report their tax
liability using TTB F 5000.24, Excise Tax Return. The collected
information is necessary to protect the revenue as it allows TTB to
establish a taxpayer's identity, the amount and type of excise taxes
due, and the amount of payments made.
Form: TTB F 5000.24.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 20,400.
Frequency of Response: Monthly, Quarterly, Annually.
Estimated Total Number of Annual Responses: 126,480.
Estimated Time per Response: 45 minutes.
Estimated Total Annual Burden Hours: 94,860.
14. Title: Marks on Wine Containers.
OMB Control Number: 1513-0092.
Type of Review: Extension without change of a currently approved
collection.
Description: The Internal Revenue Code (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
protect the revenue as it ensures 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 inform the public of the content of their
products. As a usual and customary business practice, per the OMB
regulations at 5 CFR 1320.3(b)(2), this information collection places
no annual burden on respondents.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 17,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 17,000.
Estimated Time per Response: None, as this is customary and usual
business practice.
Estimated Total Annual Burden Hours: 0.
15. Title: Special Tax Renewal Registration and Return/Special Tax
Location Registration Listing.
OMB Control Number: 1513-0113.
Type of Review: Extension without change of a currently approved
collection.
Description: The Internal Revenue Code (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 of the Treasury. As a service to tobacco industry
members, 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 SOT. TTB's use of TTB F
5630.5R protects the revenue by facilitating the registration of
premises subject to SOT and the timely payment of that tax by
businesses subject to it. The information collected on that form is
essential to TTB's collecting, processing, and accounting for the SOT
imposed on tobacco industry members by the IRC.
Form: TTB F 5630.5R.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 220.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 220.
Estimated Time per Response: 15 minutes.
Estimated Total Annual Burden Hours: 55.
16. Title: Usual and Customary Business Records Relating to Wine.
OMB Control Number: 1513-0115.

[[Page 6189]]

Type of Review: Extension without change of a currently approved
collection.
Description: Under the authority of the Internal Revenue Code (IRC)
at 26 U.S.C. 5041, 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, sales, and other 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 on the six tax classes of
wine and to ensure that proprietors produce, package, store, ship, and
transfer wine in compliance with the applicable Federal statutory and
regulatory requirements.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 17,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 17,000.
Estimated Time per Response: None, as this is customary and usual
business practice.
Estimated Total Annual Burden Hours: 0.
17. Title: Application, Permit, and Report--Wine and Beer (Puerto
Rico); and Application, Permit, and Report--Distilled Spirits Products
(Puerto Rico).
OMB Control Number: 1513-0123.
Type of Review: Extension without change of a currently approved
collection.
Description: In general, under the Internal Revenue Code (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 of the Treasury 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. The collected information is necessary to protect the
revenue. 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 tax owed to the Federal government on such shipments.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 35.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 35.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 35.
18. Title: Distilled Spirits Bond.
OMB Control Number: 1513-0125.
Type of Review: Extension without change of a currently approved
collection.
Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5173 and
5181 requires distilled spirits plants (DSPs) and alcohol fuel plants
(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,
Distilled Spirits Bond, 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 protect the revenue as the
required bonds ensure payment of any delinquent Federal alcohol excise
tax liabilities.
Form: TTB F 5110.56.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 400.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 400.
Estimated Time per Response: 1 hours.
Estimated Total Annual Burden Hours: 400.
19. Title: Records to Support Tax Free and Tax Overpayment Sales of
Firearms and Ammunition.
OMB Control Number: 1513-0128.
Type of Review: Extension without change of a currently approved
collection.
Description: 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). In order to protect the revenue, the
TTB regulations in 27 CFR part 53 prescribe that those persons
otherwise subject to this tax must maintain records, 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 records, statements, or certificates are maintained by
respondents at their business premises, and, to protect the revenue,
TTB may examine those documents during field audits.
Form: TTB F 5600.33, 5600.34, 5600.35, 5600.36 and 5600.37.
Affected Public: Businesses or other for-profits and State, Local
or Tribal Governments.
Estimated Number of Respondents: 3,500.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 42,000.
Estimated Time per Response: 23 minutes.
Estimated Total Annual Burden Hours: 15,750.
Authority: 44 U.S.C. 3501 et seq.

Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2024-01922 Filed 1-30-24; 8:45 am]
BILLING CODE 4810-31-P

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