Notice2024-28008
Proposed Information Collections; Comment Request (No. 94)
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 29, 2024
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 89 Issue 230 (Friday, November 29, 2024)</title>
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[Federal Register Volume 89, Number 230 (Friday, November 29, 2024)]
[Notices]
[Pages 94871-94877]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-28008]
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
[Docket No. TTB-2024-0003]
Proposed Information Collections; Comment Request (No. 94)
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 28,
2025.
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-2024-0003.
[[Page 94872]]
<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 number 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-2024-0003. 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) 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. 1513-0007
Title: Brewer's Report of Operations and Quarterly Brewer's Report
of Operations.
TTB Form Numbers: TTB F 5130.9 and 5130.26.
Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5415
requires that all brewers furnish reports of operations and
transactions as the Secretary of the Treasury (the Secretary)
prescribes by regulation. Under that authority, the TTB regulations in
27 CFR part 25 require brewers to file monthly operations reports using
TTB F 5130.9, Brewer's Report of Operations, if they anticipate an
annual excise tax liability of $50,000 or more for beer in a given
calendar year. Taxpayers who anticipate a liability of less than
$50,000 for such taxes in a given year and had such liability the
previous year may file quarterly operations reports using TTB F 5130.9
or the simplified TTB F 5130.26, Quarterly Brewer's Report of
Operations. TTB provides a ``smart form'' version of the TTB F 5130.26,
identified as TTB F 5130.26sm. The information collected from brewers
on these reports regarding the amount of beer they produce, receive,
return, remove, transfer, destroy, or otherwise gain or dispose of is
necessary to ensure the tax provisions of the IRC are appropriately
applied.
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 number of annual respondents and increasing the number
of responses and burden hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 3,470.
<bullet> Average Responses per Respondent: 9.67.
<bullet> Number of Responses: 33,560.
<bullet> Average Per-Response Burden: 0.75 hour.
<bullet> Total Burden: 25,170 hours.
OMB Control No. 1513-0008
Title: Application and Permit to Ship Liquors and Articles of
Puerto Rican Manufacture Taxpaid to the United States.
TTB Form Number: TTB F 5170.7.
Abstract: The IRC at 26 U.S.C. 7652 provides that products made in
Puerto Rico, shipped to the United States, and withdrawn for
consumption or sale are subject to a tax equal to the internal revenue
tax imposed on like products made in the United States. In addition,
that section provides that the taxes collected on such Puerto Rican
products are transferred into the Treasury of Puerto Rico. Under the
TTB regulations in 27 CFR part 26, applicants use TTB F 5170.7 to apply
for authorization for, and to document, the shipment of tax-paid or
tax-determined Puerto Rican spirits to the United States. The collected
information documents the specific spirits and articles, the amounts
shipped and received, and the amount of tax, and it identifies the
consignor in Puerto Rico and consignee in the United States. TTB uses
the information to verify the accuracy of prepayments of excise tax and
semimonthly payments of deferred excise taxes, and to determine the
amount of revenue to be transferred into the Treasury of Puerto Rico.
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.
Estimated Annual Burden
<bullet> Number of Respondents: 20.
<bullet> Average Responses per Respondent: 106.
<bullet> Number of Responses: 2,120.
<bullet> Average Per-Response Burden: 0.5 hour.
<bullet> Total Burden: 1,060 hours.
OMB Control No. 1513-0013
Title: Change in Bond (Change of Surety).
[[Page 94873]]
TTB Form Number: TTB F 5000.18.
Abstract: The IRC at 26 U.S.C. 5114, 5173, 5272, 5354, 5401, and
5711 requires certain alcohol or tobacco industry proprietors to post a
bond as the Secretary requires by regulation. The required bond ensures
payment of alcohol and tobacco excise taxes by a surety if a proprietor
defaults on those taxes. Changes in the terms of bonds are effectuated
on TTB F 5000.18, Change in Bond (Consent of Surety). Once executed by
the proprietor and an approved surety company, the proprietor files the
form with TTB, which retains it as long as the revised bond agreement
remains in force. This collection is necessary to protect the revenue
generated by the tax provisions of the IRC.
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.
Estimated Annual Burden
<bullet> Number of Respondents: 120.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 120.
<bullet> Average Per-Response Burden: 1 hour.
<bullet> Total Burden: 120 hours.
OMB Control No. 1513-0018
Title: Application for Basic Permit under the Federal Alcohol
Administration Act.
TTB Form Number: TTB F 5100.24.
Abstract: Section 103 of the Federal Alcohol Administration Act
(FAA Act, 27 U.S.C. 203) requires that a person apply to the Secretary
for a ``basic permit'' before beginning business as: (1) An importer
into the United States of distilled spirits, wine, or malt beverages,
(2) a producer of distilled spirits or wine, or (3) a wholesaler of
distilled spirits, wine, or malt beverages. In addition, the FAA Act
prescribes who is entitled to a basic permit (27 U.S.C. 204(a)), and it
authorizes the Secretary to prescribe the manner and form of, and the
information required in, basic permit applications (27 U.S.C. 204(c)).
Under these authorities, the TTB regulations in 27 CFR part 1 require
that applicants use TTB F 5100.24 to apply for new FAA Act basic
permits. That application enables TTB to determine the location of the
proposed business, the extent of its operations, and if the applicant
is qualified under the FAA Act for a basic permit.
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 number of annual respondents and responses to this
information collection but is decreasing its average per-response
burden and total burden hours due to an increase in the number of
applications submitted electronically via TTB's Permits Online (PONL)
system.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 11,300.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 11,300.
<bullet> Average Per-Response Burden: 1.015 hours.
<bullet> Total Burden: 11,475 hours.
OMB Control No. 1513-0020
Title: Application for and Certification/Exemption of Label/Bottle
Approval.
TTB Form Number: TTB F 5100.31.
Abstract: The FAA Act at 27 U.S.C. 205(e) requires that alcohol
beverages sold or introduced into interstate or foreign commerce be
labeled in conformity with regulations issued by the Secretary to
prevent consumer deception, misleading or false statements, and provide
the consumer with ``adequate information'' as to the identity and
quality of the product. Further, under the FAA Act, prior to an alcohol
beverage product's introduction into interstate or foreign commerce,
the producer, bottler, or importer of the product must apply for and
receive TTB approval of the product's label. For wines and distilled
spirits, such respondents also may apply for exemption from label
approval for products not sold or entered into interstate or foreign
commerce. For distilled spirits, the TTB regulations also require
approval of distinctive liquor bottles. Respondents use form TTB F
5100.31 or its electronic equivalent, COLAs Online, to request and
obtain such approvals. If approved by TTB, the form also serves as a
certificate of label approval (COLA), a certificate of exemption from
label approval, or distinctive liquor bottle approval. This collection
of information and its related form implement these statutory and
regulatory provisions.
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 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.
Estimated Annual Burden
<bullet> Number of Respondents: 13,000.
<bullet> Average Responses per Respondent: 16.4.
<bullet> Number of Responses: 213,200.
<bullet> Average Per-Response Burden: 31 minutes.
<bullet> Total Burden: 110,153 hours.
OMB Control No. 1513-0021
Title: Formula and Process for Nonbeverage Products.
TTB Form Number: TTB F 5154.1.
Abstract: The IRC at 26 U.S.C. 5111-5114 authorizes drawback
(refund) of excise tax paid on distilled spirits used in the
manufacture of medicines, medicinal preparations, food products,
flavors, flavoring extracts, or perfume that are unfit for beverage
purposes, and it authorizes the Secretary to prescribe regulations to
ensure that drawback is not paid for unauthorized purposes. Under those
authorities, TTB has issued regulations to require that nonbeverage
drawback claimants show that the taxpaid distilled spirits for which a
claimant makes a drawback claim were used in the manufacture of a
product unfit for beverage use. Respondents base this showing on the
product's formula and manufacturing process, which they describe using
TTB F 5154.1 or its electronic equivalent in Formulas Online. The
collected information allows TTB to ensure that the tax provisions of
the IRC regarding drawback are appropriately applied. This information
collection also is beneficial to respondents as TTB's determination
regarding the described product allows claimants to know in advance of
actual manufacture if the product is or is not fit for beverage
purposes and thus eligible or not eligible for 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 number of annual respondents, responses, and burden
hours associated with this collection.
Type of Review: Extension of a currently approved collection.
[[Page 94874]]
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 350.
<bullet> Average Responses per Respondent: 39.085.
<bullet> Number of Responses: 13,680.
<bullet> Average Per-Response Burden: 0.6033 hour.
<bullet> Total Burden: 8,253 hours.
OMB Control No. 1513-0026
Title: Claims for Drawback of Tax on Tobacco Products, Cigarette
Papers, and Cigarette Tubes Exported from the United States.
TTB Form Numbers: TTB F 5200.17 and TTB F 5620.7.
Abstract: The IRC at 26 U.S.C. 5706 provides for the drawback
(refund) of Federal excise taxes paid on tobacco products, and on
cigarette papers and tubes, when such articles are subsequently
exported in accordance with the bond and regulatory requirements
prescribed by the Secretary. Under that authority, the TTB regulations
in 27 CFR part 44 provide for drawback of excise taxes paid on such
products shipped to a foreign country, Puerto Rico, the Virgin Islands,
or a possession of the United States when the person who paid the tax
files the prescribed claim and bond. The regulations require that
respondents file such claims and certain supporting documentation using
TTB F 5620.7, while the required bond is filed using TTB F 5200.17. In
addition, respondents may file letterhead applications for relief from
certain regulatory requirements regarding filing of supporting
documentation showing export or loss. This collection ensures drawback
is provided consistent with the statutory provisions.
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.
Estimated Annual Burden
<bullet> Number of Respondents: 13.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 13.
<bullet> Average Per-Response Burden: 1.385 hours.
<bullet> Total Burden: 18 hours.
OMB Control No. 1513-0027
Title: Removals of Tobacco Products and Cigarette Papers and Tubes
without Payment of Tax.
TTB Form Number: TTB F 5200.14.
Abstract: The IRC at 26 U.S.C. 5704(b) provides that a manufacturer
or export warehouse proprietor, in accordance with regulations
prescribed by the Secretary, may remove tobacco products and cigarette
papers and tubes, without payment of tax, for export or consumption
beyond the jurisdiction of the internal revenue laws of the United
States. That IRC section also provides that such persons may transfer
such articles, without payment of tax, to the bonded premises of
another such entity. In addition, the IRC at 26 U.S.C. 5722 requires
such persons to make reports as required by regulation. Under those
authorities, the TTB regulations in 27 CFR part 44 require tobacco
product and cigarette paper and tube manufacturers and export warehouse
proprietors to report such removals on TTB F 5200.14. Alternatively,
under the alternate procedure described in TTB Industry Circular 2004-
3, respondents may submit a Monthly Summary Report of such removals if
records maintained at the respondent's premises document the export of
each removal. Under this information collection, respondents also
submit letterhead notices to modify previously submitted information,
and they submit letterhead applications to obtain authorization to use
an alternative Monthly Summary Report procedure. The collected
information ensures products removed or transferred without payment of
tax are appropriately accounted for and, therefore, protect the revenue
generated by the tax provisions of the IRC.
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.
Estimated Annual Burden
<bullet> Number of Respondents: 300.
<bullet> Average Responses per Respondent: 73.23.
<bullet> Number of Responses: 21,970.
<bullet> Average Per-Response Burden: 1.26 hours.
<bullet> Total Burden: 27,730 hours.
OMB Control No. 1513-0030
Title: Claims--Alcohol, Tobacco, and Firearms Taxes.
TTB Form Number: TTB F 5620.8.
Abstract: The IRC at 26 U.S.C. 5008, 5056, 5370, and 5705
authorizes the Secretary to provide for claims for relief from excise
taxes paid on distilled spirits, wine, beer, and tobacco products lost
or destroyed by theft or disaster, voluntarily destroyed, or returned
or withdrawn from the market. The IRC at 26 U.S.C. 5044 also allows for
the refund of tax for wine returned to bond. In addition, the IRC at 26
U.S.C. 5111-5114, authorizes the Secretary to issue drawback (refunds)
for a portion of the excise taxes paid on distilled spirits used in the
manufacture of certain nonbeverage products. Finally, the IRC at U.S.C.
6402-6404 provides that taxpayers may be refunded on certain
overpayments, while section 6423 sets conditions on such claims for
alcohol and tobacco excise taxes. Under those IRC authorities, the TTB
regulations require taxpayers to make claims using TTB F 5620.8. On
that form, the respondent states the amount of and the reasons and
circumstances for the claim. This collected information is necessary to
ensure the tax provisions of the IRC are appropriately applied as it
allows TTB to determine if submitted claims meet the statutory and
regulatory criteria.
Current Actions: There are no program changes or adjustments
associated with this information collection, and TTB is submitting it
for extension purposes only. As for adjustments, due to a change in
agency estimates, TTB is increasing the number of respondents,
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; Individuals or
households; and Not-for profit institutions.
Estimated Annual Burden
<bullet> Number of Respondents: 15,300.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 15,300.
<bullet> Average Per-Response Burden: 1 hour.
<bullet> Total Burden: 15,300 hours.
OMB Control No. 1513-0040
Title: Application for Operating Permit Under 26 U.S.C. 5171(d).
TTB Form Number: TTB F 5110.25.
Abstract: As required by the IRC at 26 U.S.C. 5171(d), persons who
intend to distill, process, or warehouse distilled spirits for non-
beverage use, or who intend to manufacture articles using distilled
spirits or warehouse bulk spirits for non-industrial use without
bottling, are required to apply for and
[[Page 94875]]
obtain a distilled spirits plant (DSP) operating permit before
beginning such operations. Under that IRC authority, the TTB
regulations in 27 CFR part 19 require such persons to apply for a DSP
operating permit using TTB F 5110.25. The form identifies the name and
business address of the applicant, the DSP's location, and the
operations to be conducted at the plant. Applicants also must submit a
statement of business organization information regarding the persons
with significant interest in the business, and a list of trade names
the applicant will use in connection with the specified operations. The
collected information allows TTB to determine if an applicant is
qualified under the IRC to receive a DSP operating permit.
Current Actions: There are no program changes or adjustments
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 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.
Estimated Annual Burden
<bullet> Number of Respondents: 160.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 160.
<bullet> Average Per-Response Burden: 1 hour.
<bullet> Total Burden: 160 hours.
OMB Control No. 1513-0052
Title: Alcohol Fuel Plant (AFP) Reports and Miscellaneous
Letterhead Applications, and Notices, Marks, and Records.
TTB Form Number: TTB F 5110.75.
Abstract: While distilled spirits produced or imported into the
United States are normally subject to excise tax under the IRC at 26
U.S.C. 5001, the IRC at 26 U.S.C. 5214(a)(12) allows distilled spirits
used for fuel purposes to be withdrawn free of that tax. As such, the
IRC at 26 U.S.C. 5181 and 5207 requires a proprietor of a distilled
spirits plant established as an alcohol fuel plant (AFP) to make
applications, maintain records, and render reports as the Secretary
prescribes by regulation. Under those IRC authorities, TTB has issued
AFP regulations in 27 CFR part 19 that require proprietors to keep
certain records, provide certain notices, place certain marks on
alcohol fuel containers, and make an annual operations report on TTB F
5110.75. TTB uses the collected information to ensure that the tax
provisions of the IRC are appropriately applied and to help prevent
diversion of alcohol fuel to taxable beverage use.
Current Actions: There are no program changes or adjustments
associated with this information collection, and TTB is submitting it
for extension purposes only. As for adjustments, due to a change in
agency estimates, TTB is decreasing the number of respondents,
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; Not-for-profit
institutions; and Individuals or households.
Estimated Annual Burden
<bullet> Number of Respondents: 300.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 300.
<bullet> Average Per-Response Burden: 1 hour.
<bullet> Total Burden: 300.
OMB Control No. 1513-0054
Title: Offer in Compromise of Liability Incurred under the
Provisions of Title 26 U.S.C. Enforced and Administered by TTB;
Collection Information Statements for Individuals and Businesses.
TTB Form Numbers: TTB F 5600.17, TTB F 5600.18, TTB F 5640.1.
Abstract: The IRC at 26 U.S.C. 7122 provides that the Secretary may
compromise any civil or criminal case arising under it, including tax
liabilities, in lieu of civil or criminal action. Under this authority,
the TTB regulations require persons to submit offers in compromise for
violations of the IRC on TTB F 5640.1. Submitters use that form to
identify the tax liabilities or violations being compromised, the
amount of the compromise offer, and the reason for the offer. To
support requests for installment payments of compromise offers, TTB may
require individual and business respondents to supply information
documenting financial hardship on TTB F 5600.17 and TTB F 5600.18,
respectively. The collected information allows TTB to consider the
offer in compromise in relation to the alleged violations of the law
and the potential for a payment plan to address circumstances in which
the individual or business is unable to pay an accepted offer in
compromise immediately in full.
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; and Individuals
or households.
Estimated Annual Burden
<bullet> Number of Respondents: 40.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 40.
<bullet> Average Per-Response Burden: 2.25 hours.
<bullet> Total Burden: 90 hours.
OMB Control No. 1513-0055
Title: Offer in Compromise of Liability Incurred under the Federal
Alcohol Administration Act.
TTB Form Number: TTB F 5640.2.
Abstract: The FAA Act (27 U.S.C. 201 et seq.) requires certain
alcohol beverage industry members to obtain basic permits from the
Secretary, and it prohibits unfair trade practices and deceptive
advertising and labeling of alcohol beverages. Under 27 U.S.C. 207,
violations of the Act are subject to civil and criminal penalties, but
the Secretary may accept monetary compromise for such alleged
violations. Under that authority, the TTB regulations provide that a
proponent or their agent may submit an offer in compromise to resolve
alleged FAA Act violations using TTB F 5640.2. The form identifies the
alleged violation(s) and violator(s), amount of the compromise offer,
and the reason(s) for the offer. TTB uses the information to evaluate
the adequacy of the compromise offer in relation to the alleged
violation(s) of the FAA Act and to make a determination on the offer.
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; and Individuals
or households.
Estimated Annual Burden
<bullet> Number of Respondents: 20.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 20.
<bullet> Average Per-Response Burden: 2 hours.
<bullet> Total Burden: 40 hours.
OMB Control No. 1513-0090
Title: Excise Tax Return--Alcohol and Tobacco (Puerto Rico).
TTB Form Number: TTB F 5000.25.
[[Page 94876]]
Abstract: The IRC at 26 U.S.C. 5061(a) and 26 U.S.C. 5703(b)
requires that excise taxes on alcohol and tobacco products be collected
on the basis of a return, filed for the periods, at the times, and
containing the information the Secretary requires by regulation. Under
the IRC at 26 U.S.C. 7652(a), such taxes, at the same rates, are
imposed on similar products manufactured in Puerto Rico and brought
into the United States, and the majority of those taxes are
subsequently transferred into the treasury of Puerto Rico. The TTB
regulations in 27 CFR part 26 (for distilled spirits, wine, and beer)
and part 41 (for tobacco products and cigarette papers and tubes),
prescribe the use of TTB F 5000.25, Excise Tax Return--Alcohol and
Tobacco (Puerto Rico) for the collection of the excise taxes imposed by
26 U.S.C. 7652(a). This collection is necessary to ensure the tax
provisions of the IRC are appropriately applied.
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; Individuals and
households.
Estimated Annual Burden
<bullet> Number of Respondents: 24.
<bullet> Average Responses per Respondent: 19.75.
<bullet> Number of Responses: 474.
<bullet> Average Per-Response Burden: 0.75 hour.
<bullet> Total Burden: 356 hours.
OMB Control No. 1513-0103
Title: Tobacco Bond-Collateral, Tobacco Bond-Surety, and Tobacco
Bond.
TTB Form Numbers: TTB F 5200.25, TTB F 5200.26, and TTB F 5200.29.
Abstract: The IRC at 26 U.S.C. 5711 requires every person, before
commencing business as a manufacturer of tobacco products or cigarette
papers and tubes, or as an export warehouse proprietor, to file a bond
in the amount, form, and manner as the Secretary prescribes by
regulation. Also, the IRC at 26 U.S.C. 7101 requires that such bonds be
guaranteed by a surety or by the deposit of collateral in the form of
United States Treasury bonds or notes. Under those IRC authorities, TTB
has issued tobacco bond regulations in 27 CFR parts 40 and 44. Those
regulations require the prescribed persons to file a surety or
collateral bond with TTB in an amount equivalent to the potential tax
liability of the person, within a minimum and a maximum amount. The TTB
regulations also require a strengthening bond when the amount of an
existing bond becomes insufficient or a superseding bond when a current
bond is no longer valid for reasons specified by regulation.
Respondents may provide a surety bond using TTB F 5200.25, a collateral
bond using TTB F 5200.26, or they may use TTB F 5200.29 for either type
of bond as an approved alternate procedure. TTB uses the collected
information to ensure the bond provisions of the IRC are implemented
and, as a result, to protect the revenue generated by the tax
provisions of the IRC.
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, 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, and individuals.
Estimated Annual Burden
<bullet> Number of Respondents: 215.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 215.
<bullet> Average Per-Response Burden: 1 hour.
<bullet> Total Burden: 215 hours.
OMB Control No. 1513-0107
Title: Monthly Report--Importer of Tobacco Products or Processed
Tobacco.
TTB Form Number: TTB F 5220.6.
Abstract: Under the IRC at 26 U.S.C. 5722, importers of tobacco
products and of processed tobacco are required to make reports
containing such information, in such form, at such times, and for such
periods as the Secretary prescribes by regulation. Under that
authority, the TTB regulations in 27 CFR part 41 require tobacco
product and processed tobacco importers to submit a monthly report on
TTB F 5220.6 to account for such products on hand, received, and
removed. This collection is necessary to ensure the tax provisions of
the IRC are appropriately applied and to help prevent diversion of
tobacco products and processed tobacco into the illegal market.
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.
Estimated Annual Burden
<bullet> Number of Respondents: 280.
<bullet> Average Responses per Respondent: 12.
<bullet> Number of Responses: 3,360.
<bullet> Average Per-Response Burden: 1 hour.
<bullet> Total Burden: 3,360.
OMB Control No. 1513-0112
Title: Special (Occupational) Tax Registration and Returns.
TTB Form Numbers: TTB F 5630.5a, TTB F 5630.d, and TTB F 5630.5t.
Abstract: Before July 1, 2008, various sections of chapter 51 of
the IRC required alcohol industry members to register for and pay an
annual special occupational tax (SOT). However, section 11125 of Public
Law 109-59 permanently repealed, effective July 1, 2008, the SOT on
alcohol beverage producers and marketers, non-beverage product
manufacturers, tax-free alcohol users, and specially denatured spirits
users and dealers, but any SOT liabilities incurred for periods before
that date remain. Also, while most SOT requirements for the alcohol
industry were repealed, 26 U.S.C. 5124 continues to require wholesale
and retail alcohol dealers to register with the Secretary when
commencing or ending business or when certain changes to existing
registration information are necessary. In addition, the IRC at 26
U.S.C. 5731 and 5732 continues to require manufacturers of tobacco
products and cigarette papers and tubes, as well as export warehouse
proprietors, to register and pay an annual SOT by the use of a return.
The registrations and SOT payments for such entities are due on or
before the date of commencing business, and on or before July 1 of
every year after that. Under the TTB regulations in 27 CFR part 31,
alcohol industry members with pre-July 1, 2008, SOT liabilities use TTB
F 5630.5a as the return for such liabilities, while wholesale and
retail alcohol dealers register or report registration changes on TTB F
5630.5d. Under the TTB regulations in 27 CFR parts 40, 44, and 46,
tobacco industry members use TTB F 5630.5t to register and pay SOT.
This collection is necessary to ensure the registration and SOT
provisions of the IRC are appropriately applied and SOT revenue is
collected as required under the IRC.
Current Actions: There are no program changes with this information
collection, and TTB is submitting it for
[[Page 94877]]
extension purposes only. As for adjustments, due to changes in agency
estimates, TTB is increasing the number of 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; Individuals or
households; and Not-for-profit institutions.
Estimated Annual Burden
<bullet> Number of Respondents: 6,520.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 6,520.
<bullet> Average Per-Response Burden: 25 minutes.
<bullet> Total Burden: 2,717 hours.
OMB Control No. 1513-0118
Title: Formulas for Fermented Beverage Products, TTB REC 5052/1.
TTB Recordkeeping Number: TTB REC 5052/1.
Abstract: Under the authority of the IRC excise tax, recordkeeping,
reporting, and regulatory compliance provisions at 26 U.S.C. 5051,
5052, 5415, 5555, and 7805, and of the FAA Act at 27 U.S.C. 205(e), the
TTB regulations in 27 CFR parts 7 and 25 require beer and malt beverage
producers and importers to file a formula when certain non-exempted
ingredients, flavors, colors, or processes are used to produce a
fermented beverage product. This information collection is necessary to
ensure that the tax provisions of the IRC are appropriately applied,
and that the alcohol beverage labeling provisions of the FAA Act are
met for imported products that meet that Act's definition of malt
beverage.
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: Revision of a currently approved collection.
Affected Public: Businesses or other for-profits; Individuals.
Estimated Annual Burden
<bullet> Number of Respondents: 550.
<bullet> Average Responses per Respondent: 3.
<bullet> Number of Responses: 1,650.
<bullet> Average Per-Response Burden: 1 hour.
<bullet> Total Burden: 1,650.
OMB Control No. 1513-0122
Title: Formula and Process for Domestic and Imported Alcohol
Beverages.
TTB Form Number: TTB F 5100.51.
Abstract: Chapter 51 of the IRC (26 U.S.C. chapter 51) governs the
production, classification, and taxation of alcohol products, and the
Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 205(e)
requires alcohol beverage labels to provide consumers with adequate
information as to the identity and quality of alcohol beverages. Each
statute also authorizes the Secretary to issue regulations related to
such activities. As such, the TTB regulations require alcohol beverage
producers and importers to obtain formula approval for certain non-
standard products or products with non-standard ingredients to ensure
that such products are properly classified for excise tax purposes
under the IRC and properly labeled under the FAA Act. Currently, in
lieu of the formula forms and letterhead notices specified in the TTB
regulations for each alcohol commodity (distilled spirits, wine, and
beer/malt beverages), which are approved under separate OMB control
numbers, respondents may submit TTB F 5100.51 or its electronic
equivalent in Formulas Online (FONL) as an alternate procedure under
this OMB control number.
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 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.
Estimated Annual Burden
<bullet> Number of Respondents: 3,200.
<bullet> Average Responses per Respondent: 6.
<bullet> Number of Responses: 19,200.
<bullet> Average Per-Response Burden: 2 hours.
<bullet> Total Burden: 38,400.
OMB Control No. 1513-0140
Title: Voluntary Chemist Certification Program Applications,
Notices, and Records.
Abstract: TTB offers the Chemist Certification Program as a service
to the alcohol beverage industry to facilitate export of beverage
alcohol to foreign markets. Many countries that require testing as a
condition of entry for alcohol beverages accept a report of analysis of
those alcohol beverages from a TTB-certified chemist. This
certification program ensures that chemists, enologists, brewers, and
technicians generate quality data and have the required proficiencies
to conduct the required chemical analyses. This information collection
includes the application, notice, and recordkeeping requirements
associated with the TTB voluntary chemist certification program,
including letterhead applications for certification, submission of
certification test results, requests for TTB-affirmed reports of
analysis, and notices of changes in chemist employment place or status.
Under this program, certified chemists and their laboratories must also
maintain usual and customary records regarding all analytical results
conducted under the TTB certification, and records related to
laboratory equipment, quality control policies, procedures and systems,
and analyst training and competence.
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 number of annual respondents, responses, and burden
hours associated with this collection, as well as the average per-
response time, for the information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 275.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 275.
<bullet> Average Per-Response Burden: 1.00 hours.
<bullet> Total Burden: 275 hours.
Dated: November 22, 2024.
Amy R. Greenberg,
Acting Assistant Administrator, Headquarters Operations.
[FR Doc. 2024-28008 Filed 11-27-24; 8:45 am]
BILLING CODE 4810-31-P
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</html>Indexed from Federal Register on November 29, 2024.
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.