Notice2025-15324
Proposed Information Collections; Comment Request (No. 96)
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
August 13, 2025
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 90 Issue 154 (Wednesday, August 13, 2025)</title>
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[Federal Register Volume 90, Number 154 (Wednesday, August 13, 2025)]
[Notices]
[Pages 39035-39039]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-15324]
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
[Docket No. TTB-2025-0004]
Proposed Information Collections; Comment Request (No. 96)
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 October 14,
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-2025-0004.
<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-2025-0004. 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. 1513-0010
Title: Formula and Process for Wine.
TTB Form Number: TTB F 5120.29.
Abstract: In addition to imposing Federal excise taxes on wines
produced or imported into the United States, the Internal Revenue Code
(IRC) places formula requirements on certain wines and authorizes the
Secretary of the Treasury (Secretary) to issue regulations regarding
the production of wines. This includes 26 U.S.C. 5386, which requires
special natural wine to be made pursuant to an approved formula, and 26
U.S.C. 5361, 5362(d), 5387, and 5388(b), which authorize the Secretary
to issue regulations governing the production of wines other than
natural wines.
Under those IRC authorities, the Alcohol and Tobacco Tax and Trade
Bureau (TTB) regulations in 27 CFR parts 24 and 26 require proprietors
intending to produce special natural wine, agricultural wine, other
than standard wine, or nonbeverage wine to submit, and obtain TTB's
prior approval of, the formula by which the product is to be made.
While TTB has issued a form for use for any beverage alcohol formula,
TTB continues to allow in its regulations the use of a separate form,
TTB F 5120.29, for submitting formulas for wine.
TTB uses the collected information to ensure that the relevant tax
provisions of the IRC are appropriately applied and to determine
whether the products comply with production, labeling, and ingredient
safety requirements.
Current Actions: There are no program changes or adjustments to
this information collection, 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: 30.
<bullet> Average Responses per Respondent: 5.
<bullet> Number of Responses: 150.
<bullet> Average Per-response Burden: 2 hours.
<bullet> Total Burden: 300 hours.
OMB Control No. 1513-0012
Title: User's Report of Denatured Spirits.
TTB Form Number: TTB F 5150.18.
Abstract: The IRC at 26 U.S.C. 5214 allows the tax-free withdrawal
of
[[Page 39036]]
denatured distilled spirits from a distilled spirits plant (DSP), while
26 U.S.C. 5275 requires persons that procure, deal in, or use specially
denatured (SDS), or that recover specially denatured or completely
denatured distilled spirits, to maintain records and file reports as
the Secretary requires by regulation. Under this IRC authority, the TTB
regulations in 27 CFR part 20 require persons who use or recover SDS or
articles, or who use recovered completely denatured spirits or
articles, to file a report once annually, or when discontinuing
business, using TTB F 5150.18 to account for their use of such
denatured spirits in specific approved formulas. The collected
information accounts for the use of untaxed distilled spirits and is
necessary to ensure that 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.
Estimated Annual Burden
<bullet> Number of Respondents: 650.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 650.
<bullet> Average Per-response Burden: 18 minutes.
<bullet> Total Burden: 195 hours.
OMB Control No. 1513-0014
Title: Power of Attorney.
TTB Form Number: TTB F 5000.8.
Abstract: The IRC at 26 U.S.C. 6061 provides that persons must sign
any return, statement, or document submitted under the IRC's provisions
in accordance with forms and regulations prescribed by the Secretary.
In addition, the Federal Alcohol Administration Act (FAA Act) at 27
U.S.C. 204(c) authorizes the Secretary to prescribe the manner and form
of applications for permits issued under the Act. Under those
authorities, the TTB regulations in 27 CFR chapter I require
individuals to have specific authority to sign documents and forms
filed with TTB on behalf of an applicant or principal. To delegate such
authority to an individual and report that delegation to TTB,
respondents complete form TTB F 5000.8, Power of Attorney. TTB uses the
collected information to determine who legally represents a person
doing business with TTB.
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 total
burden hours associated with this collection, but is increasing the
average number of responses per respondent.
TTB notes that it has received OMB approval of two non-substantive
changes to TTB F 5000.8, Power of Attorney, form to better identify the
appointed attorney and their redelegation authority, if any.
Specifically, TTB has revised Item 6 on the form to include separate
data fields for the appointed attorney's name, telephone number, and
email address, and TTB is adding a data field for the appointed
attorney's date of birth. The TTB is making this change to separate the
collected information for clarity and to better identify the appointed
attorney, particularly in cases of persons with the same or similar
names. In Item 8a, the power of attorney designation, TTB has added two
check boxes to allow the principal to clearly state if the appointed
attorney does or does not have power to redelegate their designated
authorities. TTB believes that these minor changes to its Power of
Attorney form do not affect its per-respondent or total annual burden.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 3,690.
<bullet> Average Responses per Respondent: 2.071.
<bullet> Number of Responses: 7,642.
<bullet> Average Per-response Burden: 20 minutes.
<bullet> Total Burden: 2,547 hours.
OMB Control No. 1513-0029
Title: Certificate of Tax Determination--Wine.
TTB Form Number: TTB F 5120.20.
Abstract: The IRC at 26 U.S.C. 5062 authorizes drawback (refund) of
the Federal excise tax on distilled spirits and wines exported from the
United States, under regulations requiring evidence of the product's
tax payment or determination and exportation. Under that authority, the
TTB regulations in 27 CFR part 28 require drawback claims filed by wine
exporters to be accompanied by the producer's or bottler's
certification, filed on TTB F 5120.20, that the listed wines were tax
determined upon withdrawal or taxpaid upon receipt for bottling. The
collected information is necessary to ensure that the tax provisions of
the IRC are appropriately applied, as it assists in preventing the
payment of unverified drawback claims or in supporting enforcement, as
needed, after claims have been paid.
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 or other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 22.
<bullet> Average Responses per Respondent: 300.
<bullet> Number of Responses: 6,600.
<bullet> Average Per-response Burden: 0.5 hour.
<bullet> Total Burden: 3,300 hours.
OMB Control No. 1513-0045
Title: Distilled Spirits Plants--Excise Taxes (TTB REC 5110/06).
TTB Recordkeeping Number: TTB REC 5110/06.
Abstract: Under chapter 51 of the IRC, distilled spirits produced
or imported into the United States are subject to Federal excise tax,
which is determined at the time the spirits are withdrawn from bond and
which is paid by return, subject to regulations prescribed by the
Secretary. In addition, a credit may be taken against that tax for the
portion of a distilled spirits product's alcohol content derived from
wine or flavors. The TTB regulations in 27 CFR parts 19 and 26 require
distilled spirits excise taxpayers to keep certain records in support
of the information provided on their excise tax returns, including
information on the distilled spirits removed from their premises and
the products' applicable tax rates, as well as records related to
nontaxable removals, shortages, and losses. TTB uses the collected
information to ensure that the relevant provisions of the IRC are
appropriately applied, verify claims for refunds or remission of tax,
and account for the transfer of certain distilled spirits excise taxes
to the governments of Puerto Rico and the U.S. Virgin Islands.
Current Actions: There are no program changes associated with this
information collection at this time, and TTB is submitting it for
extension purposes only. As for adjustments, due to changes in agency
estimates resulting from continued growth in the number of distilled
spirits plants in the United
[[Page 39037]]
States, TTB is increasing the number of annual respondents, responses,
and total burden hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 5,672.
<bullet> Average Responses per Respondent: 9.
<bullet> Number of Responses: 51,048.
<bullet> Average Per-response Burden: 1 hour.
<bullet> Total Burden: 51,048 hours.
OMB Control No. 1513-0049
Title: Distilled Spirits Plant Denaturation Records, and Monthly
Report of Processing (Denaturing) Operations.
TTB Form Number: TTB F 5110.43.
TTB Recordkeeping Number: TTB REC 5110/04.
Abstract: The IRC, at 26 U.S.C. 5207, requires DSP proprietors to
maintain records and submit reports of their production, storage,
denaturation, and processing activities, and, at 26 U.S.C. 5214, the
IRC authorizes the withdrawal of denatured distilled spirits from a DSP
tax-free for certain specified uses, all subject to regulations
prescribed by the Secretary. Under those authorities, the TTB
regulations in 27 CFR part 19 require DSP proprietors to keep certain
records regarding their production, receipt, loss, transfer, and
withdrawal of denatured spirits. Those regulations also require DSP
proprietors to submit a monthly report of their daily denaturing
(processing) activities to TTB using form TTB F 5110.43. Because DSP
proprietors may remove denatured spirits free of tax, a full accounting
of their denaturation operations is necessary to ensure that the tax
provisions of the IRC are appropriately applied and prevent diversion
of untaxed spirits to taxable uses.
Current Actions: There are no program changes associated with this
information collection at this time, 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 total burden hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 490.
<bullet> Average Responses per Respondent: 12.
<bullet> Number of Responses: 5,880.
<bullet> Average Per-response Burden: 1 hour.
<bullet> Total Burden: 5,880 hours.
OMB Control No. 1513-0060
Title: Letterhead Applications and Notices Relating to Tax Free
Alcohol.
TTB Recordkeeping Number: TTB REC 5150/4.
Abstract: While the IRC at 26 U.S.C. 5001 generally imposes a
Federal excise tax on all distilled spirits produced in or imported
into the United States, 26 U.S.C. 5214 provides for the tax-free
withdrawal of distilled spirits from DSPs for nonbeverage purposes,
including for use by educational institutions, laboratories, and
medical facilities, and by State, local, and tribal governments. At 26
U.S.C. 5271-5275, the IRC also sets permit, bond, formula submission,
recordkeeping, and reporting requirements for the use of tax-free
distilled spirits, subject to regulations prescribed by the Secretary.
Under those authorities, the TTB regulations in 27 CFR part 22 require
users of tax-free alcohol to submit certain letterhead applications and
notices, which serve as qualifying documents for specific regulated
activities or as amendments to previously filed documents. The
collected information is necessary to ensure that the provisions of the
IRC related to tax-free distilled spirits 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
increasing the number of annual respondents, responses, and total
burden hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits; Not for profit
institutions; State, local, and tribal governments.
Estimated Annual Burden
<bullet> Number of Respondents: 320.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 320.
<bullet> Average Per-response Burden: 0.5 hours.
<bullet> Total Burden: 160 hours.
OMB Control No. 1513-0066
Title: Retail Liquor Dealers Records of Receipts of Alcoholic
Beverages and Commercial Invoices (TTB REC 5170/03).
TTB Recordkeeping Number: TTB REC 5170/03.
Abstract: Under the authority of the IRC at 26 U.S.C. 5122, the TTB
regulations in 27 CFR part 31 require retail alcohol beverage dealers
to keep records showing the quantities of all distilled spirits, wines,
and beer received, including information on from whom and when the
products were received. Those regulations also require dealers to keep
records of all alcohol beverage sales of 20 or more wine gallons made
to the same person at the same time. At the respondent's discretion,
those records may consist of usual and customary business records such
as commercial invoices, unless the respondent prefers maintaining the
information by other means, maintained at their place of business or at
an alternate location under the dealer's control approved by TTB.
Additionally, under the IRC at 26 U.S.C. 5123, the TTB regulations
require retail dealers to maintain those records for at least 3 years,
available for TTB inspection during business hours. TTB uses the
required information to ensure that the relevant 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 a change in agency estimates, TTB is
increasing the estimated number of respondents and responses to this
collection. However, there is no corresponding increase in the burden
hours for this collection as it consists of usual and customary
business records, which impose no additional burden on respondents per
the OMB regulations at 5 CFR 1320.3(b)(2).
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 480,000.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 480,000.
<bullet> Average Per-response and Total Burden: None. Per the
Office of Management and Budget (OMB) regulations at 5 CFR
1320.3(b)(2), regulatory requirements to keep usual and customary
business records impose no added burden on respondents.
OMB Control No. 1513-0067
Title: Wholesale Alcohol Dealer Recordkeeping Requirement Variance
Requests and Approvals.
[[Page 39038]]
TTB Recordkeeping Number: TTB REC 5170/6.
Abstract: Under the authority of the IRC at 26 U.S.C. 5121, the TTB
regulations in 27 CFR part 31 require wholesale alcohol dealers to keep
daily records of their receipt and disposition of distilled spirits.
Specific to this information collection, and as authorized by the IRC
at 26 U.S.C. 5555, the TTB regulations in part 31 allow wholesale
alcohol dealers to submit letterhead applications to TTB requesting
approval of variations in the type and format of such records, and for
variations in the place of retention for those records. TTB review of
such applications is necessary to determine that such variances would
not jeopardize the revenue, be contrary to any provisions of law, or
unduly hinder the effective administration of the relevant TTB
regulations.
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: 130.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 130.
<bullet> Average Per-response Burden: 0.5 hour.
<bullet> Total Burden: 65 hours.
OMB Control No. 1513-0068
Title: Records of Operations--Manufacturer of Tobacco Products or
Processed Tobacco (TTB REC 5210/1).
TTB Recordkeeping Number: TTB REC 5210/1.
Abstract: The IRC at 26 U.S.C. 5741 requires manufacturers of
tobacco products, cigarette papers or tubes, or processed tobacco to
keep records as the Secretary prescribes by regulation. Under that
authority, the TTB regulations in 27 CFR part 40 require such
manufacturers to keep daily records regarding products manufactured,
removed, returned, consumed, transferred, destroyed, lost, or disclosed
as shortages. Those regulations provide that manufacturers may use
usual and customary commercial records, where possible, to keep and
maintain the required data, which must be maintained for 3 years,
subject to TTB inspection upon request. TTB uses the required
information to ensure compliance with the tax provisions of the IRC
regarding tobacco products and processed tobacco.
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: 235.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 235.
<bullet> Average Per-response Burden: 2 hours.
<bullet> Total Burden: 470 hours.
OMB Control No. 1513-0070
Title: Tobacco Export Warehouse--Records of Operations (TTB REC
5220/1).
TTB Recordkeeping Number: TTB REC 5220/1.
Abstract: In general, chapter 52 of the IRC imposes Federal excise
tax on all tobacco products and cigarette papers and tubes manufactured
in, or imported into, the United States, while exempting such products
removed for export, as well as all processed tobacco, from that tax.
Export warehouses receive and store such non-taxpaid products until
they are removed without payment of tax for export to a foreign
country, Puerto Rico, or the U.S. Virgin Islands, or for consumption
beyond the internal revenue laws of the United States. As authorized by
the IRC at 26 U.S.C. 5741, the TTB regulations in 27 CFR part 44
require export warehouse proprietors to keep usual and customary
business records showing the date, kind, quantity, and manufacturer of
all tobacco products, cigarette papers and tubes, and processed tobacco
received, removed, transferred, destroyed, lost, or returned to the
manufacturer or to a customs bonded warehouse proprietor. TTB uses the
collected information to ensure untaxpaid products are accounted for to
detect diversion of untaxed products.
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 a change in agency estimates, TTB is
decreasing the estimated number of respondents and responses to this
collection. However, there is no change in the burden hours for this
collection as it consists of usual and customary business records,
which impose no burden on respondents per the OMB regulations at 5 CFR
1320.3(b)(2).
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 65.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 65.
<bullet> Average Per-response and Total Burden: None. Per the OMB
regulations at 5 CFR 1320.3(b)(2), regulatory requirements to keep
usual and customary business records impose no additional burden on
respondents.
OMB Control No. 1513-0082
Title: Alternate Methods or Procedures and Emergency Variations
from Requirements for Exports of Liquors.
TTB Recordkeeping Number: TTB REC 5170.7.
Abstract: The IRC at 26 U.S.C. 7805 authorizes the Secretary to
issue all needful regulations to implement the IRC. Under that
authority, the TTB regulations in 27 CFR part 28 allow alcohol
exporters to apply for TTB approval of proposed alternate methods or
procedures to, or emergency variances from, the requirements of that
part, other than the giving of a bond or the payment of tax. Such
applications provide alcohol exporters with operational flexibility and
allow such exporters to meet emergency circumstances. TTB review of
such applications is necessary to determine that the proposed
alternative or variance would not jeopardize the revenue, be contrary
to any provisions of law, or unduly hinder the effective administration
of the relevant TTB regulations.
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 total
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: 200.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 200.
<bullet> Average Per-response Burden: 36 minutes.
[[Page 39039]]
<bullet> Total Burden: 120 hours.
OMB Control No. 1513-0097
Title: Notices Relating to Payment of Firearms and Ammunition
Excise Tax by Electronic Funds Transfer.
Abstract: Under the IRC at 26 U.S.C. 6302, TTB collects the
firearms and ammunition excise tax imposed by 26 U.S.C. 4181 on the
basis of a return that taxpayers file on a quarterly basis. That
section also authorizes the Secretary to issue regulations concerning
the payment of taxes by electronic funds transfer (EFT). Under the TTB
regulations in 27 CFR part 53, persons who elect to begin or
discontinue payment of firearms and ammunition excise taxes by EFT must
submit a written notice to TTB regarding such actions. TTB uses those
notifications to administer the firearms and ammunition excise tax
payment provisions related to the use of EFT.
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: 10.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 10.
<bullet> Average Per-response Burden: 24 minutes.
<bullet> Total Burden: 4 hours.
OMB Control No. 1513-0100
Title: Applications, Notices, and Permits Relative to Importation
and Exportation of Distilled Spirits, Wine and Beer, Including Puerto
Rico and the Virgin Islands.
Abstract: Chapter 51 of the IRC imposes Federal excise taxes on
alcohol beverages imported into the United States, while exports of
such products are not generally subject to tax. In addition, the IRC at
26 U.S.C. 7652 applies an equal tax to such products from Puerto Rico
or the U.S. Virgin Islands imported into the United States, but that
section also requires deposit of most of the collected taxes to the
Treasuries of those islands' governments. As a result, the TTB
regulations in 27 parts 26, 27, and 28 require persons exporting or
importing alcohol beverages from Puerto Rico and the U.S. Virgin
Islands to file certain letterhead applications and notices, and to
keep certain records, regarding such activities. The collected
information is necessary to ensure that the tax provisions of the IRC
related to Puerto Rican and U.S. Virgin Islands products 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; 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: 9 hours.
<bullet> Total Burden: 180 hours.
OMB Control No. 1513-0106
Title: Record of Operations--Importer of Tobacco Products or
Processed Tobacco.
Abstract: The IRC at 26 U.S.C. 5741 requires all manufacturers and
importers of tobacco products, processed tobacco, and cigarette papers
and tubes, and all export warehouse proprietors to keep records as the
Secretary prescribes by regulation. Under that authority, the TTB
regulations in 27 CFR part 41 require importers of tobacco products or
processed tobacco to maintain the usual and customary business showing
the receipt and disposition of imported tobacco products or processed
tobacco. TTB uses the collected information to ensure that importers'
activities comply with the IRC and that processed tobacco, which is not
taxed, is not diverted to taxable tobacco product manufacturing.
Current Actions: There are no program changes to 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 estimated number of respondents and responses to this collection.
However, there is no corresponding increase in the burden hours for
this collection as it consists of usual and customary business records,
which impose no additional burden on respondents per the OMB
regulations at 5 CFR 1320.3(b)(2).
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 3,445.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 445.
<bullet> Average Per-response and Total Burden: None. Per the
Office of Management and Budget (OMB) regulations at 5 CFR
1320.3(b)(2), regulatory requirements to keep usual and customary
business records impose no added burden on respondents).
Dated: August 8, 2025.
Amy R. Greenberg,
Acting Assistant Administrator, Headquarters Operations.
[FR Doc. 2025-15324 Filed 8-12-25; 8:45 am]
BILLING CODE 4810-31-P
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</html>Indexed from Federal Register on August 13, 2025.
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