Notice2026-07604
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
April 20, 2026
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 91 Issue 75 (Monday, April 20, 2026)</title>
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[Federal Register Volume 91, Number 75 (Monday, April 20, 2026)]
[Notices]
[Pages 21081-21085]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-07604]
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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 May 20, 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 notice by
[[Page 21082]]
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#1646445756626473776563646f38717960"><span class="__cf_email__" data-cfemail="3a6a687b7a4e485f5b494f4843145d554c">[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: Formula and/or Process for Article Made with Specially
Denatured Spirits.
OMB Control Number: 1513-0011.
Type of Request: Extension without change of a currently approved
collection.
Description: In general, under the Internal Revenue Code (IRC) at
26 U.S.C. 5214, distilled spirits used in the manufacture of
nonbeverage articles are not subject to Federal excise tax, and, under
the IRC at 26 U.S.C. 5273, persons who intend to produce such articles
using specially denatured distilled spirits (SDS) must obtain prior
approval of their formulas and manufacturing processes. For medicinal
preparations and flavoring extracts intended for internal human use,
that section also prohibits SDS from remaining in the finished
articles. Under those authorities, the Alcohol and Tobacco Tax and
Trade Bureau (TTB) regulations in 27 CFR part 20 require persons to
file formula and process approval requests for articles made with SDS.
TTB personnel examine the collected information to verify that the
described articles are nonbeverage products made in compliance with 26
U.S.C. 5273 and may examine manufacturing records to verify that such
articles are being made in accordance with their approved formulas and
processes.
Form: TTB F 5150.19.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 60.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 60.
Estimated Time per Response: 37.5 minutes.
Estimated Total Annual Burden Hours: 37.5 hours.
2. Title: Report--Export Warehouse Proprietor.
OMB Control Number: 1513-0024.
Type of Request: Extension without change of a currently approved
collection.
Description: In general, under chapter 52 of the IRC, tobacco
products and cigarette papers and tubes manufactured in, or imported
into, the United States are subject to Federal excise tax while tobacco
products and cigarette papers and tubes removed for export, and all
processed tobacco, are not subject to that tax. Additionally, the IRC
at 26 U.S.C. 5722 requires export warehouse proprietors to provide
reports regarding such articles as the Secretary of the Treasury (the
Secretary) prescribes by regulation. Under those authorities, the TTB
regulations in 27 CFR part 44 require export warehouse proprietors to
file a monthly operations report listing the amount of tobacco
products, cigarette papers and tubes, and processed tobacco received,
removed, lost, or unaccounted for during a given month. TTB uses the
collected information to detect unlawful diversion and verify
compliance with Federal laws and regulations related to the removal and
export of such articles.
Form: TTB F 5220.4.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 65.
Frequency of Response: Monthly.
Estimated Total Number of Annual Responses: 780.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 780 hours.
3. Title: Inventory--Export Warehouse Proprietor.
OMB Control Number: 1513-0035.
Type of Request: Extension without change of a currently approved
collection.
Description: In general, chapter 52 of the IRC exempts all tobacco
products and cigarette papers and tubes removed for export from the
Federal excise tax imposed by that chapter, as well as all processed
tobacco. Additionally, section 5721 of the IRC requires export
warehouse proprietors to take an inventory of all tobacco products,
cigarette papers and tubes, and processed tobacco on hand at the
commencement of business, the conclusion of business, and at other
times prescribed by regulation. Under that authority, the TTB
regulations in 27 CFR part 44 require all export warehouse proprietors
to take and report such inventories at the opening and closing of their
business, when certain changes in control of the business occur, and if
required by TTB, and, under section 5741 of the IRC, such record copies
of those inventories must be retained for 3 years. Because export
warehouse proprietors hold untaxed articles until they are exported
without payment of tax, transferred in bond to another export
warehouse, or returned to the manufacturer, TTB uses the required
inventories to establish a contingent Federal excise tax liability on
such articles, and to detect diversion of untaxed articles into the
taxable domestic market.
Form: TTB F 5220.3.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 65.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 65.
Estimated Time per Response: 5 hours.
Estimated Total Annual Burden Hours: 325 hours.
4. Title: Distilled Spirits Plants Warehousing records (TTB REC
5110/02), and Monthly Report of Storage Operations.
OMB Control Number: 1513-00039.
Type of Request: Extension without change of a currently approved
collection.
Description: The IRC at 26 U.S.C. 5207 requires distilled spirits
plant (DSP) proprietors to maintain records and submit reports of their
production, storage, denaturation, and processing activities as
required under regulations prescribed by the Secretary. Under that
authority, the TTB regulations in 27 CFR part 19 require DSP
proprietors to keep certain records regarding their storage and
warehousing operations and based on those records, also require DSP
proprietors to submit a monthly report summarizing those operations.
Because, under the IRC at 26 U.S.C. 5005(c), a DSP proprietor is liable
for the Federal excise tax on all distilled spirits stored on their
plant's premises, the required storage records and reports are
necessary to protect the revenue and ensure compliance with the
relevant Federal laws and regulations.
Form: TTB F 5110.11.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 5,800.
Frequency of Response: Monthly.
Estimated Total Number of Annual Responses: 69,000.
Estimated Time per Response: 2 hours.
Estimated Total Annual Burden Hours: 139,200 hours.
5. Title: Formula for Distilled Spirits Under the Federal Alcohol
Administration Act.
OMB Control Number: 1513-0046.
Type of Request: Extension without change of a currently approved
collection.
[[Page 21083]]
Description: The Federal Alcohol Administration Act (FAA Act) at 27
U.S.C. 205(e) authorizes the Secretary to issue regulations regarding
the labeling of alcohol beverage products to prevent consumer
deception, to provide the consumer with adequate information as to the
identity and quality of such products, and to require a statement of
composition in certain cases of distilled spirits produced by blending
or rectification or if neutral spirits were used in the product's
production. In addition, the IRC at 26 U.S.C. 5222(c), 5223, and 5232,
authorizes the Secretary to issue regulations regarding the removal and
addition of extraneous substances to distilling materials or the
redistillation of domestic and imported spirits. Under those
authorities, the TTB regulations in 27 CFR parts 5, 19, and 26 require
proprietors to obtain TTB approval of formulas for distilled spirits
products when operations such as blending, mixing, purifying, refining,
compounding or treating change the character, composition, class, or
type of the spirits. Respondents may use TTB F 5110.38, approved under
this control number, in lieu of TTB's Formulas Online (FONL) online
system or its paper equivalent (TTB F 5100.51) to file such formulas.
TTB uses the collected information to determine if a distilled spirits
product meets the applicable FAA Act and regulatory requirements.
Form: TTB F 5110.38.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 12.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 36.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 36 hours.
6. Title: Stills: Notices, Registration, and Records (TTB REC 5150/
8).
OMB Control Number: 1513-0063.
Type of Request: Extension without change of a currently approved
collection.
Description: The IRC at 26 U.S.C. 5101 and 5179 authorizes the
Secretary to issue regulations requiring manufacturers of stills to
submit notices regarding the manufacture and set up of stills, and it
requires all persons to register any stills in their possession with
the Secretary and provide information as to the location, type,
capacity, ownership, and the purpose for which the stills will be used.
Under those authorities, the TTB regulations in 27 CFR part 29 require
manufacturers and vendors of stills and distilling apparatus to provide
certain notices and keep certain records regarding the manufacture and
setup of such equipment. In addition, those regulations require owners
of stills and distilling apparatus to register such equipment with TTB
and provide certain notices regarding changes in the ownership,
location, or disposal of such registered equipment. TTB uses the
collected information to ensure that the relevant provisions of the IRC
are appropriately applied and to protect the revenue as distilled
spirits are generally subject to Federal excise tax under the IRC.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 40.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 160.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 160 hours.
7. Title: Applications and Notices-Manufacturer of Nonbeverage
Products (TTB REC 5530/1).
OMB Control Number: 1513-0072.
Type of Request: Extension without change of a currently approved
collection.
Description: In general, the IRC at 26 U.S.C. 5001 imposes Federal
excise tax on distilled spirits produced in or imported into the United
States. However, under the IRC at 26 U.S.C. 5111-5114, persons using
distilled spirits to produce certain nonbeverage products (medicines,
medicinal preparations, food products, flavors, flavoring extracts, or
perfume) may claim drawback (refund) of all but $1.00 per proof gallon
of the excise tax paid on the distilled spirits used to make such
products, subject to regulations issued by the Secretary to prevent
fraudulent claims. Under that authority, the TTB regulations in 27 CFR
part 17 require manufacturers to submit certain applications and
notices regarding their use of distilled spirits in the production of
nonbeverage products eligible for drawback. The applications require
TTB approval and cover nonbeverage activities that present significant
jeopardy to the revenue, while the notices, which do not require TTB
approval, cover activities that present less jeopardy to the revenue.
The collected information allows TTB to verify that nonbeverage product
drawback claimants are eligible for such refunds under the IRC and
ensures that respondents are complying with the relevant IRC provisions
and TTB regulations.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 30.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 30.
Estimated Time per Response: 30 minutes.
Estimated Total Annual Burden Hours: 15 hours.
8. Title: Records of Things of Value to Retailers, and Occasional
Letter Reports from Industry Members Regarding Information on
Sponsorships, Advertisements, Promotions, etc., under the FAA Act.
OMB Control Number: 1513-0077.
Type of Request: Extension without change of a currently approved
collection.
Description: The FFA Act at 27 U.S.C. 205 generally prohibits
alcohol beverage producers, importers, or wholesalers from offering
inducements to alcohol retailers, such as giving things of value or
conducting certain types of advertisements, promotions, or
sponsorships, unless such action is specifically exempted by
regulation. Under that authority, TTB regulations in 27 CFR part 6,
``Tied-House,'' describe exceptions to that prohibition and describe
specific ``things of value'' for purposes of determining whether an
inducement has been offered. Those regulations also require alcohol
beverage industry members to keep certain records regarding things of
value furnished to retailers, which may consist of usual and customary
business records, and which must be retained for 3 years, available for
TTB inspection. In addition, TTB regulations in 27 CFR parts 6, 8, and
10 provide that TTB may require, as part of a trade practice
investigation, a letterhead report from an alcohol industry member
regarding any advertisements, promotions, sponsorships, or other
activities conducted by, on behalf of, or benefiting the industry
member. TTB uses the collected information to detect and prevent unfair
trade practices as defined by the FAA Act and ensure compliance with
the relevant provisions of the Act.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 97,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 97,010 (97,000 for
recordkeeping, 10 for reporting).
Estimated Time per Response: For recordkeeping, the keeping of
records
[[Page 21084]]
regarding things of value furnished to retailers is a usual and
customary business practice undertaken regardless of any regulatory
requirement to do so. As such, under the OMB regulations at 5 CFR
1320.3(b)(2), there is no per-respondent burden for the keeping of
usual and customary business records. For the submission of letter
reports, TTB estimates 10 annual respondents require 8 hours per
response to complete such reports.
Estimated Total Annual Burden Hours: 80 hours.
9. Title: Application for Permit to Manufacture or Import Tobacco
Products or Processed Tobacco or to Operate an Export Warehouse and
Applications to Amend Such Permits.
OMB Control Number: 1513-0078.
Type of Request: Extension without change of a currently approved
collection.
Description: The IRC at 26 U.S.C. 5712 and 5713 requires that
importers and manufacturers of tobacco products or processed tobacco
and export warehouse proprietors apply for and obtain a permit before
engaging in such operations, or at such other times, as the Secretary
prescribes by regulation. In addition, 26 U.S.C. 5712 sets forth
circumstances under which a permit application may be denied, such as
if the applicant is ineligible to obtain a permit by reason of business
experience, financial standing, or certain criminal convictions. Under
those authorities, the TTB regulations in 27 CFR parts 40, 41, and 44
require respondents to submit applications for new tobacco industry
permits or, under certain circumstances, amended permits. Respondents
use the prescribed forms and any required supporting documents to
identify themselves and their business, along with its location,
organization, financing, and major investors. The required information
allows TTB to ensure that only persons eligible under the IRC engage in
tobacco-related businesses, which is necessary to protect the revenue.
Forms: TTB F 5200.3, TTB F 5200.16, TTB F 5230.4, and TTB F 5230.5.
Affected Public: Businesses or other for-profits; State, local, and
tribal governments.
Estimated Number of Respondents: 316.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 316.
Estimated Time per Response: 1 hour, 26 minutes.
Estimated Total Annual Burden Hours: 455 hours.
10. Title: Distilled Spirits Plant Equipment and Structures (TTB
REC 5110/12).
OMB Control Number: 1513-0080.
Type of Request: Extension without change of a currently approved
collection.
Description: The IRC at 26 U.S.C. 5178 and 5180 authorizes the
Secretary to issue regulations regarding the location, construction,
and arrangement of distilled spirits plants (DSPs), the identification
of DSP structures, equipment, pipes, and tanks, and the posting of an
exterior sign at their place of business. The IRC at 26 U.S.C. 5206
also requires DSP proprietors to mark containers of distilled spirits,
subject to regulations prescribed by the Secretary. Under those
authorities, the TTB regulations in 27 CFR part 19 describe the
required exterior DSP identification sign, and the identification signs
or marks on DSP structures, cookers, fermenters, stills, tanks, and
other major equipment. The regulations also require tank cars and tank
trucks used by DSPs as bulk conveyances for distilled spirits to be
permanently and legibly marked with identifying information and
capacity. The information set forth under this information collection
is necessary to protect the revenue and facilitate inspections, as TTB
uses the required signs and marks to identify the location, use, and
capacity of a DSP's structures, equipment, and conveyances to prevent
illegal operations and diversion.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 5,800.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 5,800.
Estimated Time per Response and Total Annual Burden: None. The
placing of signs and marks at DSPs by proprietors is a usual and
customary business practice undertaken regardless of any regulatory
requirement to do so. As such, under the OMB regulations at 5 CFR
1320.3(b)(2), there is no additional respondent burden associated with
this information collection.
11. Title: Labeling of Sulfites in Alcohol Beverages.
OMB Control Number: 1513-0084.
Type of Request: Extension without change of a currently approved
collection.
Description: The U.S. Food and Drug Administration (FDA) has
determined that sulfating agents are human allergens that can have
serious health implications for persons who are allergic to sulfites,
particularly asthmatics, and, as a result, FDA regulations require food
labels to declare the presence of sulfites if there are 10 parts per
million (ppm) or more of a sulfating agent in a finished food product.
Under the FAA Act at 27 U.S.C. 205(e), the Secretary is authorized to
issue regulations requiring alcohol beverage labels to provide
``adequate information'' to consumers regarding the identity and
quality of such products. Under that FAA Act authority and consistent
with FDA's food labeling requirements, the TTB alcohol beverage
labeling regulations in 27 CFR part 4 (wine), part 5 (distilled
spirits), and part 7 (beer) require a declaration of sulfites on the
labels of alcohol beverages released from domestic bottling premises or
customs custody when sulfites are present in such products at levels of
10 or more ppm. This label disclosure is necessary to protect sulfite-
sensitive consumers from products that potentially could be harmful to
them.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 74,100.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 74,100.
Estimated Time per Response: 40 minutes.
Estimated Total Annual Burden Hours: 49,400 hours.
12. Title: Supporting Data for Nonbeverage Drawback Claims.
OMB Control Number: 1513-0098.
Type of Request: Extension without change of a currently approved
collection.
Description: Under the IRC at 26 U.S.C. 5111-5114 and 7652(g),
persons using distilled spirits to produce certain nonbeverage products
(medicines, medicinal preparations, food products, flavors, flavoring
extracts, or perfume) may claim drawback (refund) of all but $1.00 per
proof gallon of the Federal excise tax paid on the distilled spirits
used to make such nonbeverage products, subject to regulations
prescribed by the Secretary. Under that authority, the TTB regulations
in 27 CFR parts 17 and 26 require nonbeverage drawback claimants to
submit certain supporting data with their claim regarding the distilled
spirits used and the products produced. TTB uses the collected
information to ensure that drawback of Federal excise tax is provided
only to eligible entities.
Form: TTB F 5154.2.
[[Page 21085]]
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 280.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 1,736.
Estimated Time per Response: 58 minutes.
Estimated Total Annual Burden Hours: 1,678 hours.
13. Title: Recordkeeping for Tobacco Products Removed in Bond from
a Manufacturer's Premises for Experimental Purposes--27 CFR 40.232(e).
OMB Control Number: 1513-0110.
Type of Request: Extension without change of a currently approved
collection.
Description: The IRC at 26 U.S.C. 5704(a) provides that
manufacturers of tobacco products (cigars, cigarettes, smokeless
tobacco, pipe tobacco, and roll-your-own tobacco) may remove such
products for experimental purposes without payment of Federal excise
tax, as prescribed by regulation. Under that authority, the TTB
regulations at 27 CFR 40.232(e) require tobacco product manufacturers
to keep certain usual and customary business records documenting the
amount, kind, recipient, use, and disposition of tobacco products
removed for experimental purposes outside of a factory. These records,
which are subject to TTB inspection. are necessary to protect the
revenue as they allow TTB to account for the lawful use and disposition
of nontaxpaid tobacco products removed from a factory and detect
diversion of such products into the domestic market.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 235.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 235.
Estimated Time per Response and Total Annual Burden: None. The
keeping of records regarding the removal and experimental use of
tobacco products by respondents is a usual and customary business
practice undertaken regardless of any regulatory requirement to do so.
As such, under the OMB regulations at 5 CFR 1320.3(b)(2), there is no
additional respondent burden associated with this information
collection.
Authority: 44 U.S.C. 3501 et seq.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2026-07604 Filed 4-17-26; 8:45 am]
BILLING CODE 4810-31-P
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