Notice2026-10618

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
May 28, 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 102 (Thursday, May 28, 2026)</title>
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[Federal Register Volume 91, Number 102 (Thursday, May 28, 2026)]
[Notices]
[Pages 31859-31860]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-10618]


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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 June 29, 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 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#2c7c7e6d6c585e494d5f595e55024b435a"><span class="__cf_email__" data-cfemail="6f3f3d2e2f1b1d0a0e1c1a1d1641080019">[email&#160;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: Personnel Questionnaire--Alcohol and Tobacco Products.
    OMB Control Number: 1513-0002.
    Type of Request: Extension without change of a currently approved 
collection.
    Description: 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. 
Those statutes 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 those 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 using form TTB F 5000.9 regarding their identity, 
business history, and any criminal record so that TTB can determine if 
they meet the statutory qualifications to hold an alcohol and tobacco 
permit, registration, or notice.
    Form: TTB F 5000.9.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 8,400.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 8,400.
    Estimated Time per Response: 51 minutes.
    Estimated Total Annual Burden Hours: 7,167 hours.

    2. Title: Drawback on Wines Exported.
    OMB Control Number: 1513-0016.
    Type of Request: Extension without change of a currently approved 
collection.
    Description: The IRC at 26 U.S.C. 5041 generally 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 the exporter may 
claim drawback (refund) of the tax paid or determined on such wine. 
Under the TTB regulations in 27 CFR part 28, exporters use form TTB F 
5120.24 to document export of a tax-paid or -determined wine and to 
submit drawback claims for the excise tax paid or determined on the 
wine. To protect the revenue, TTB uses the provided information to 
verify that the exported wine is eligible for drawback and the refund 
amount claimed by the exporter.
    Form: TTB F 5120.24.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 5.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 25.
    Estimated Time per Response: 67 minutes.
    Estimated Total Annual Burden Hours: 28 hours.

    3. Title: Specific and Continuing Transportation Bonds--Distilled 
Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded 
Warehouse, Class Six.
    OMB Control Number: 1513-0031.
    Type of Request: Extension without change of a currently approved 
collection.
    Description: Under United States customs law at 19 U.S.C. 1311 and 
the IRC at 26 U.S.C. 5175, 5214(a), and 5362(c), distilled spirits and 
wines subject to excise tax may be transferred tax-free to a 
manufacturing bonded warehouse for use in the production of products 
for export if a bond is provided to protect the revenue and ensure 
compliance with statutory and regulatory requirements. Under those 
authorities, the TTB 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 bonded warehouse. 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.
    Forms: TTB F 5100.12 and TTB F 5110.67.

[[Page 31860]]

    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 50.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 50.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 50 hours.

    4. Title: Distilled Spirits Plants--Transaction and Supporting 
Records (TTB REC 5110/05).
    OMB Control Number: 1513-0056.
    Type of Request: Extension without change of a currently approved 
collection.
    Description: The IRC at 26 U.S.C. 5001 generally imposes an excise 
tax on distilled spirits produced or imported into the United States, 
and section 5207 requires distilled spirits plant (DSP) proprietors to 
maintain records and provide reports related to their production, 
storage, denaturing, and processing activities as prescribed by 
regulation. Under those 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 records required under this collection 
and those required under each DSP activity to document the data 
provided on their monthly DSP operations reports. To protect the 
revenue, TTB personnel may examine the records required under this 
collection to verify the data provided by DSP proprietors in those 
reports and determine their Federal excise tax liability.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 5,800.
    Frequency of Response: Once annually.
    Estimated Total Number of Annual Responses: 5,800.
    Estimated Time per Response and Total Annual Burden Hours: None. 
Per the OMB regulations at 5 CFR 1320(b)(2), regulatory requirements to 
keep usual and customary business records impose no additional burden 
on respondents.

    5. Title: Letterhead Applications and Notices Relating to Denatured 
Spirits (TTB REC 5150/2).
    OMB Control Number: 1513-0061.
    Type of Request: Extension without change of a currently approved 
collection.
    Description: Under the IRC at 26 U.S.C. 5214, denatured spirits 
(distilled spirits with added denaturants rendering them unfit for 
beverage purposes) may be withdrawn from DSPs free of tax for the 
manufacture of certain nonbeverage 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 require 
specially denatured spirits (SDS) dealers and nonbeverage product 
manufacturers that use or recover SDS to apply for and obtain a permit. 
Those 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.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 3,800.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 3,800.
    Estimated Time per Response: 30 minutes.
    Estimated Total Annual Burden Hours: 1,900 hours.

    6. Title: COLAs Online Access Request.
    OMB Control Number: 1513-0111.
    Type of Request: Extension without change of a currently approved 
collection.
    Description: 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. Most bottlers and importers complete and submit such 
applications electronically using TTB's web-based COLAs Online system, 
and to protect that system from cyber threats and misuse, persons 
desiring to use it must first submit and receive TTB approval of a 
COLAs Online Access Request using form TTB F 5013.2 or its electronic 
equivalent. The collected information identifies the COLAs Online 
access applicant and confirms their authority to act on behalf of a 
specific alcohol beverage industry member.
    Form: TTB F 5013.2.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 5,100.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 5,100.
    Estimated Time per Response: 18 minutes.
    Estimated Total Annual Burden Hours: 1,530 hours.

    7. Title: Customer Satisfaction Surveys for Permits Online (PONL), 
Formulas Online (FONL), and COLAs Online.
    OMB Control Number: 1513-0124.
    Type of Request: Extension without change of a currently approved 
collection.
    Description: 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.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 18,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 18,000.
    Estimated Time per Response: 12 minutes.
    Estimated Total Annual Burden Hours: 3,600 hours.
    Authority: 44 U.S.C. 3501 et seq.

Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2026-10618 Filed 5-27-26; 8:45 am]
BLLING CODE 4810-31-P


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Indexed from Federal Register on May 28, 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.