Notice2025-23741
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
December 23, 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 244 (Tuesday, December 23, 2025)</title>
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[Federal Register Volume 90, Number 244 (Tuesday, December 23, 2025)]
[Notices]
[Pages 60240-60241]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-23741]
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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 of information collection; request for comment.
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SUMMARY: The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, on or after the date of publication of this
notice. The public is invited to submit comments on these requests.
DATES: Comments should be received on or before January 22, 2026 to be
assured of consideration.
ADDRESSES: Written comments and recommendations for the proposed
information collection should be sent within 30 days of publication of
this notice to <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. Find this particular
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Spencer W. Clark by emailing <a href="/cdn-cgi/l/email-protection#19494b58596d6b7c786a6c6b60377e766f"><span class="__cf_email__" data-cfemail="6434362524101601051711161d4a030b12">[email protected]</span></a>, calling
(202) 927-5331, or viewing the entire information collection request at
<a href="http://www.reginfo.gov">www.reginfo.gov</a>.
SUPPLEMENTARY INFORMATION:
Alcohol and Tobacco Tax and Trade Bureau (TTB)
1. Title: Distilled Spirits Plants--Excise Taxes (TTB REC 5110/06).
OMB Control Number: 1513-00445.
Type of Request: Extension without change of a currently approved
collection.
Description: Under chapter 51 of the Internal Revenue Code (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 of the Treasury (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. 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.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 5,700.
Frequency of Response: Average of 9.2105 per year.
Estimated Total Number of Annual Responses: 52,000.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 52,000 hours.
2. Title: Retail Liquor Dealers Records of Receipts of Alcoholic
Beverages and Commercial Invoices (TTB REC 5170/03).
[[Page 60241]]
OMB Control Number: 1513-0066.
Type of Request: Extension without change of a currently approved
collection.
Description: 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.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 480,000.
Frequency of Response: Once annually.
Estimated Total Number of Annual Responses: 480,000.
Estimated Time per Response: None.
Estimated Total Annual Burden Hours: None. This information
collection consists of usual and customary records kept by respondents
during the normal course of business, regardless of any regulatory
requirement to do so, and it therefore imposes no additional annual
burden on its respondents, per the OMB regulations at 5 CFR
1320.3(b)(2).
3. Title: Records of Operations--Manufacturer of Tobacco Products
or Processed Tobacco (TTB REC 5210/1).
OMB Control Number: 1513-0068.
Type of Request: Extension without change of a currently approved
collection.
Description: 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.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 235.
Frequency of Response: Once annually.
Estimated Total Number of Annual Responses: 235.
Estimated Time per Response: 2 hours.
Estimated Total Annual Burden Hours: 470 hours.
4. Title: Tobacco Export Warehouse--Records of Operations.
OMB Control Number: 1513-0070.
Type of Request: Extension without change of a currently approved
collection.
Description: 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.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 65.
Frequency of Response: Once annually.
Estimated Total Number of Annual Responses: 65.
Estimated Time per Response: None.
Estimated Total Annual Burden Hours: None. This information
collection consists of usual and customary records kept by respondents
during the normal course of business, regardless of any regulatory
requirement to do so, and it therefore imposes no additional annual
burden on its respondents, per the OMB regulations at 5 CFR
1320.3(b)(2).
5. Title: Notices Relating to Payment of Firearms and Ammunition
Excise Tax by Electronic Fund Transfer.
OMB Control Number: 1513-0097.
Type of Request: Extension without change of a currently approved
collection.
Description: 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.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 10.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 10.
Estimated Time per Response: 24 minutes. None.
Estimated Total Annual Burden Hours: 4 hours.
Authority: 44 U.S.C. 3501 et seq.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2025-23741 Filed 12-22-25; 8:45 am]
BILLING CODE 4810-31-P
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</html>Indexed from Federal Register on December 23, 2025.
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