Notice2025-03304
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
February 28, 2025
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 90 Issue 39 (Friday, February 28, 2025)</title>
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[Federal Register Volume 90, Number 39 (Friday, February 28, 2025)]
[Notices]
[Pages 10990-10993]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-03304]
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DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade
Bureau Information Collection Requests
AGENCY: Departmental Offices, U.S. Department of the Treasury.
ACTION: Notice.
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SUMMARY: The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, on or after the date of publication of this
notice. The public is invited to submit comments on these requests.
[[Page 10991]]
DATES: Comments should be received on or before March 31, 2025 to be
assured of consideration.
ADDRESSES: Written comments and recommendations for the proposed
information collection should be sent within 30 days of publication of
this notice to <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. Find this particular
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Melody Braswell by emailing <a href="/cdn-cgi/l/email-protection#83d3d1c2c3f7f1e6e2f0f6f1faade4ecf5"><span class="__cf_email__" data-cfemail="2373716263575146425056515a0d444c55">[email protected]</span></a>, calling
(202) 622-1035, or viewing the entire information collection request at
<a href="http://www.reginfo.gov">www.reginfo.gov</a>.
SUPPLEMENTARY INFORMATION:
1. Title: Brewer's Report of Operations and Quarterly Brewer's
Report of Operations.
OMB Control Number: 1513-0007.
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.
Number of Respondents: 3,470.
Average Responses per Respondent: 9.67.
Number of Responses: 33,560.
Average per-Response Burden: 0.75 hour.
Total Burden: 25,170 hours.
2. Title: Application and Permit to Ship Liquors and Articles of
Puerto Rican Manufacture Taxpaid to the United States.
OMB Control Number: 1513-0008.
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.
Number of Respondents: 20.
Average Responses per Respondent: 106.
Number of Responses: 2,120.
Average per-Response Burden: 0.5 hour.
Total Burden: 1,060 hours.
3. Title: Application for Basic Permit under the Federal Alcohol
Administration Act.
OMB Control Number: 1513-0018.
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.
Number of Respondents: 11,300.
Average Responses per Respondent: 1 (one).
Number of Responses: 11,300.
Average per-Response Burden: 1.015 hours.
Total Burden: 11,470 hours.
4. Title: Formula and Process for Nonbeverage Products.
OMB Control Number: 1513-0021.
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
[[Page 10992]]
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.
Affected Public: Businesses or other for-profits.
Number of Respondents: 350.
Average Responses per Respondent: 39.085.
Number of Responses: 13,680.
Average per-Response Burden: 0.6033 hour.
Total Burden: 8,253 hours.
5. Title: Application for Operating Permit Under 26 U.S.C. 5171(d).
OMB Control Number: 1513-0040.
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 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.
Number of Respondents: 150.
Average Responses per Respondent: 1 (one).
Number of Responses: 150.
Average per-Response Burden: 1 hour.
Total Burden: 150 hours.
6. Title: Alcohol Fuel Plant (AFP) Reports and Miscellaneous
Letterhead Applications, and Notices, Marks, and Records.
OMB Control Number: 1513-0052.
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.
Number of Respondents: 300.
Average Responses per Respondent: 1 (one).
Number of Responses: 600.
Average per-Response Burden: 1 hour.
Total Burden: 600.
7. Title: Tobacco Bond-Collateral, Tobacco Bond-Surety, and Tobacco
Bond.
OMB Control Number: 1513-0103.
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.
Number of Respondents: 215.
Average Responses per Respondent: 1 (one).
Number of Responses: 215.
Average per-Response Burden: 1 hour.
Total Burden: 215 hours.
8. Title: Formula and Process for Domestic and Imported Alcohol
Beverages.
OMB Control Number: 1513-0122.
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)
[[Page 10993]]
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 Number of Respondents: 3,912.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 25,365.
Estimated Time per Response: 1.8859 hours.
Estimated Total Annual Burden: 47,837 hours.
9. Title: Monthly Report--Importer of Tobacco Products or Processed
Tobacco.
OMB Control Number: 1513-0107.
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.
Number of Respondents: 280.
Average Responses per Respondent: 12.
Number of Responses: 3,360.
Average per-Response Burden: 1 hour.
Total Burden: 3,360.
10. Title: Formulas for Fermented Beverage Products, TTB REC 5052/
1.
OMB Control Number: 1513-0118.
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 Number of Respondents: 550.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 1,185.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden: 1,815 hours.
Authority: 44 U.S.C. 3501 et seq.
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2025-03304 Filed 2-27-25; 8:45 am]
BILLING CODE 4810-31-P
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