Notice2026-02815
Proposed Information Collections; Comment Request (No. 98)
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 12, 2026
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 91 Issue 29 (Thursday, February 12, 2026)</title>
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[Federal Register Volume 91, Number 29 (Thursday, February 12, 2026)]
[Notices]
[Pages 6726-6729]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-02815]
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
[Docket No. TTB-2026-0001]
Proposed Information Collections; Comment Request (No. 98)
AGENCY: Alcohol and Tobacco Tax and Trade Bureau (TTB); Treasury.
ACTION: Notice and request for comments.
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[[Page 6727]]
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 April 13,
2026.
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-2026-0001.
<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-2026-0001. 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.: 1513-0002.
Title: Personnel Questionnaire--Alcohol and Tobacco Products.
TTB Form Number: TTB F 5000.9.
Abstract: Provisions of chapters 51 and 52 of the Internal Revenue
Code (IRC, 26 U.S.C. chapters 51 and 52) and the Federal Alcohol
Administration Act (FAA Act; 27 U.S.C. 201 et seq.) require all persons
who desire to engage in certain alcohol and tobacco activities to
obtain a permit or registration from, or file a notice with, the
Secretary of the Treasury (the Secretary) before beginning operations.
The IRC and FAA Act also provide that an applicant is not eligible for
such approvals if the Secretary finds that the applicant, including
company officers, directors, or principal investors, has certain
criminal convictions or is not likely to lawfully operate. Under its
delegated IRC and FAA Act authorities, the Alcohol and Tobacco Tax and
Trade Bureau (TTB) regulations in 27 CFR chapter I authorize the
collection of information from applicants so that TTB can determine if
they meet the statutory and regulatory qualifications to hold alcohol
and tobacco permits, registrations, or notices. To assist TTB in making
such determinations, applicants use form TTB F 5000.9, Personnel
Questionnaire--Alcohol and Tobacco, or its electronic equivalent, to
provide TTB with information regarding their identity, business
history, and criminal record.
Current Actions: There are no program changes to 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 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 and other for-profits; Individuals and
households.
Estimated Annual Burden
<bullet> Number of Respondents: 8,400.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 8,400.
<bullet> Average per-Response Burden: 50 minutes.
<bullet> Total Burden: 7,000 hours.
OMB Control No.: 1513-0016.
Title: Drawback on Wines Exported.
TTB Form Number: TTB F 5120.24.
Abstract: In general, the IRC at 26 U.S.C. 5041 imposes Federal
excise tax on wine produced or imported into the United States, while
section 5362(c) allows domestic wine to be exported, transferred to a
foreign trade zone, or used on certain vessels and aircraft without
payment of that tax. In the case of domestic wine that is subsequently
exported, the IRC at 26 U.S.C. 5062(b) provides that exporters of such
wine may claim drawback (refund) of the excise tax paid or determined
on the exported wine. Under the TTB regulations in 27 CFR part 28,
Exportation of Alcohol, exporters of taxpaid domestic wine use form TTB
F 5120.24 to document the wine's exportation and to submit drawback
claims for the excise taxes paid or determined on the exported wine.
TTB uses the provided information to determine if the exported wine is
eligible for drawback and to verify the amount of drawback claimed by
the exporter. As such, the collected information collection is
necessary to protect the revenue.
Current Actions: There are no program changes to 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 decreasing
[[Page 6728]]
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: 5.
<bullet> Average Responses per Respondent: 6.
<bullet> Number of Responses: 30.
<bullet> Average per-Response Burden: 67 minutes.
<bullet> Total Burden: 33.5 hours.
OMB Control No.: 1513-0031.
Title: Specific and Continuing Transportation Bonds--Distilled
Spirits or Wines Withdrawn for Transportation to a Manufacturing Bonded
Warehouse, Class Six.
TTB Form Numbers: TTB F 5100.12 and TTB F 5110.67.
Abstract: Under the United States customs laws at 19 U.S.C. 1311,
materials subject to an internal revenue tax may be transferred without
payment of tax to a manufacturing bonded warehouse for use in the
production of products for export if a bond is provided to ensure
compliance with relevant laws and regulations. Specific to distilled
spirits and wine, the IRC at 26 U.S.C. 5214(a) authorizes transfer of
distilled spirits from a distilled spirits plant to a manufacturing
bonded warehouse without payment of excise tax, while section 5175
requires a bond for such transfers. The IRC at 26 U.S.C. 5362(c)
authorizes the similar tax-free transfer of wine from a wine premises
to a manufacturing bonded warehouse and provides that the Secretary may
require a bond for such transfers. In addition, those IRC sections also
authorize the Secretary to issue regulations regarding those tax-free
transfers. Under those IRC authorities, the TTB alcohol export
regulations in 27 CFR part 28 require manufacturing bonded warehouse
proprietors to file a bond to cover the tax-free transfer of distilled
spirits or wine from a distilled spirits plant or wine premises to
their warehouse. Under those regulations, such proprietors may file
either a specific transportation bond using form TTB F 5100.12 to cover
a single tax-free transfer, or a continuing transportation bond using
form TTB F 5110.67 to cover multiple tax-free transfers made over a
period of time. This information collection request is necessary to
meet statutory requirements and protect the revenue while providing
operational flexibility to manufacturing warehouse proprietors.
Current Actions: There are no program changes or adjustments to
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: 50.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 50.
<bullet> Average per-Response Burden: 1 hour.
<bullet> Total Burden: 50 hours.
OMB Control No.: 1513-0056.
Title: Distilled Spirits Plants--Transaction and Supporting
Records.
TTB Recordkeeping Number: TTB REC 5150/2.
Abstract: In general, the IRC at 26 U.S.C. 5001 imposes a Federal
excise tax on distilled spirits produced or imported into the United
States. Under The IRC tax-related provisions in chapter 51, 26 U.S.C.
5207 requires distilled spirits plant (DSP) proprietors to maintain
records and provide reports related to their production, storage,
denaturing, and processing activities as the Secretary prescribes by
regulation. Under those IRC authorities, the TTB regulations in 27 CFR
parts 19, 26, 27, and 28 require DSP proprietors to keep certain usual
and customary transaction and supporting records that are common to
their distilled spirits production, storage, denaturing, and processing
activities. Proprietors use the common transaction and supporting
records required under this information collection approval, along with
records that are unique to each DSP activity required under other
information collection approvals, to document the data provided on
their monthly DSP production, storage, denaturing, and processing
operations reports. TTB personnel may examine the DSP transaction and
supporting records required under this collection to verify the data
provided by DSP proprietors in those operations reports and to
determine the Federal excise tax liabilities of those proprietors. As
such, this information collection is necessary to protect the revenue.
Current Actions: There are no program changes to 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 growth in the number of DSPs in the United 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 or other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 5,800.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 5,800.
<bullet> Average per-Response and Total Burden: None. Because this
collection consists of usual and customary records kept by respondents
at their premises during the normal course of business, regardless of
any regulatory requirement to do so, this collection requirement
imposes no additional hourly burden on respondents, per the OMB
regulations at 5 CFR 1320.3(b)(2).
OMB Control No.: 1513-0061.
Title: Letterhead Applications and Notices Relating to Denatured
Spirits.
TTB Recordkeeping Number: TTB REC 5110/05.
Abstract: Under the IRC at 26 U.S.C. 5214, denatured spirits
(distilled spirits to which denaturants have been added to render them
unfit for beverage purposes) may be withdrawn from DSPs free of tax for
nonbeverage industrial purposes in the manufacture of certain personal
and household products. Since it is possible to recover potable alcohol
from denatured spirits and articles made with denatured spirits, the
IRC at 26 U.S.C. 5271-5275 sets forth provisions regarding such spirits
and articles. Under those IRC authorities, the TTB regulations in 27
CFR part 20, Distribution and Use of Denatured Alcohol and Rum, require
specially denatured spirits (SDS) dealers and nonbeverage product
manufacturers that use or recover SDS to apply for and obtain a permit.
Those part 20 regulations also require such permit holders, and non-
permit holders that traffic in large quantities of completely denatured
spirits (CDS), to submit letterhead applications or notices to TTB
regarding certain changes to their permit information (if applicable),
use of alternate methods and emergency variations, adoption or use of
certain formulas, losses in transit, and other specified matters. The
collected information is necessary to implement the IRC's statutory
provisions regarding denatured spirits and protect the revenue.
Current Actions: There are no program changes or adjustments to
this information collection at this time, and TTB is submitting it for
extension purposes only.
[[Page 6729]]
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
<bullet> Number of Respondents: 3,800.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 3,800.
<bullet> Average per-Response Burden: 30 minutes.
<bullet> Total Burden: 1,900 hours.
OMB Control No.: 1513-0111.
Title: COLAs Online Access Request.
TTB Form Number: TTB F 5013.2.
Abstract: To provide consumers with adequate information as to the
identity of alcohol beverages and prohibit consumer deception, the FAA
Act at 26 U.S.C. 205, and the related TTB regulations in 27 CFR chapter
I require alcohol beverage bottlers and importers to apply for
Certificates of Label Approval (COLAs) for such products introduced
into interstate commerce or released from customs custody.
Additionally, those regulations require domestic bottlers of distilled
spirits and wines to apply for COLA exemptions for certain products
sold only in intra-State commerce and require domestic bottlers and
importers of distilled spirits to apply for approval of distinctive
bottles. The vast majority of bottlers and importers complete and
submit such applications electronically using TTB's web-based COLAs
Online system. Specific to this information collection, to protect TTB
computer systems from cyber threats and misuse, persons desiring to use
COLAs Online must first submit and receive TTB approval of a COLAs
Online Access Request using the COLAs Online User Registration function
or paper form TTB F 5013.2, COLAs Online Access Request. The collected
information identifies the COLAs Online access applicant and confirms
their authority to act on behalf of a specific alcohol beverage
industry member.
Current Actions: There are no program changes to 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: 5,100.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 5,100.
<bullet> Average per-Response Burden: 18 minutes.
<bullet> Total Burden: 1,530 hours.
OMB Control No.: 1513-0124.
Title: Customer Satisfaction Surveys for Permits Online (PONL),
Formulas Online (FONL), and COLAs Online.
Abstract: As part of TTB's efforts to improve customer service, we
survey respondents who complete and submit applications electronically
using our online systems--Permits Online (PONL) for original or amended
alcohol or tobacco permits, Formulas Online (FONL) for approval of
certain alcohol product formulas, and COLAs Online for submission of
certificates of label approval (COLAs) for alcohol beverages sold in
interstate commerce. These customer satisfaction surveys assist TTB in
identifying potential customer needs and problems, along with
opportunities for improvements in our PONL, FONL, COLAs Online
electronic application systems.
Current Actions: There are no program changes or adjustments to
this information collection request 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: 18,000.
<bullet> Average Responses per Respondent: 1 (one).
<bullet> Number of Responses: 18,000.
<bullet> Average per-Response Burden: 12 minutes.
<bullet> Total Burden: 3,600 hours.
Dated: February 9, 2026.
Amy R. Greenberg,
Acting Assistant Administrator, Headquarters Operations.
[FR Doc. 2026-02815 Filed 2-11-26; 8:45 am]
BILLING CODE 4810-31-P
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</html>Indexed from Federal Register on February 12, 2026.
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.