[Federal Register Volume 71, Number 84 (Tuesday, May 2, 2006)]
[Notices]
[Pages 25889-25892]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-6542]


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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau


Proposed Information Collections; Comment Request

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 proposed or continuing information 
collections listed below in this notice.

DATES: We must receive your written comments on or before July 3, 2006.

ADDRESSES: You may send comments to Mary A. Wood, Alcohol and Tobacco

[[Page 25890]]

Tax and Trade Bureau, at any of these addresses:
     P.O. Box 14412, Washington, DC 20044-4412;
     202-927-8525 (facsimile); or
     [email protected] (e-mail).
    Please send separate comments for each specific information 
collection listed below. You must reference the information 
collection's title, form number, and OMB number (if any) in your 
comment. If you submit your comment via facsimile, send no more than 
five 8.5 x 11 inch pages in order to ensure electronic access to our 
equipment.

FOR FURTHER INFORMATION CONTACT: To obtain additional information, 
copies of the information collection and its instructions, or copies of 
any comments received, contact Mary A. Wood, Alcohol and Tobacco Tax 
and Trade Bureau, P.O. Box 14412, Washington, DC 20044-4412; or 
telephone 202-927-8210.

SUPPLEMENTARY INFORMATION:

Request for Comments

    The Department of the Treasury and its Alcohol and Tobacco Tax and 
Trade Bureau, as part of their continuing effort to reduce paperwork 
and respondent burden, invite the general public and other Federal 
agencies to comment on the proposed and continuing information 
collections listed below in this notice, as required by the Paperwork 
Reduction Act of 1995 (44 U.S.C. 3501 et seq.).
    Comments submitted in response to this notice 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 this 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.

Information Collections Open for Comment

    Currently, we are seeking comments on the following information 
collections:

    Title: Authorization to Furnish Financial Information and 
Certificate of Compliance.
    OMB Number: 1513-0004.
    TTB Form Number: 5030.6.
    Abstract: The Right to Financial Privacy Act of 1978 limits access 
to records held by financial institutions and provides for certain 
procedures to gain access to the information. TTB F 5030.6 serves as 
both a customer authorization for TTB to receive information and as the 
required certification to the financial institution.
    Current Actions: There are no changes to this information 
collection and it is being submitted for extension purposes only.
    Type of Review: Extension.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 2,000.
    Estimated Total Annual Burden Hours: 500.

    Title: Application to Establish and Operate Wine Premises and Wine 
Bond.
    OMB Number: 1513-0009.
    TTB Form Numbers: 5120.25 and 5120.36.
    Abstract: TTB F 5120.25 is the form used to establish the 
qualifications of an applicant applying to establish and operate wine 
premises. The applicant certifies the intention to produce and/or store 
a specified amount of wine and take certain precautions to protect it 
from unauthorized use. TTB F 5120.36, Wine Bond, is the form used by 
the proprietor and a surety company as a contract to ensure the payment 
of the wine excise tax.
    Current Actions: There are changes to this information collection, 
and it is being submitted to revise a currently approved collection. 
Specifically, TTB is changing TTB F 5120.36, Wine Bond. We are adding 
several new fields to make this form suitable for collateral and surety 
bonds. Essentially, you will be providing the same information that we 
required before for each type of bond, but in addition, we have added a 
field for an Employer Identification Number (EIN), a Bond Category, a 
Bond Number, Collateral Type, and Treasury and cash information.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 1,720.
    Estimated Total Annual Burden Hours: 810.

    Title: Bonded Wineries--Formula and Process for Wine, Letterhead 
Applications and Notices Relating to Formula Wine.
    OMB Number: 1513-0010.
    TTB Form Number: 5120.29.
    Abstract: TTB F 5120.29 is used to determine the classification of 
wines for labeling and consumer protection. The form describes the 
person filing, type of product to be made, and restrictions to the 
labeling and manufacturing of wine. The form is also used to audit a 
product.
    Current Actions: There are no changes to this information 
collection and it is being submitted for extension purposes only.
    Type of Review: Extension.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 600.
    Estimated Total Annual Burden Hours: 1,200.

    Title: Power of Attorney.
    OMB Number: 1513-0014.
    TTB Form Number: 5000.8.
    Abstract: TTB F 5000.8 delegates the authority to a specific 
individual to sign documents on behalf of an applicant or a principal. 
26 U.S.C. 6061 authorizes that individuals signing returns, statements, 
or other documents required to be filed by industry members under the 
provisions of the Internal Revenue Code (IRC) or the Federal Alcohol 
Administration (FAA) Act are to have that authority on file with TTB.
    Current Actions: There are changes to this information collection, 
and it is being submitted to revise a currently approved collection. 
Specifically, TTB is revising this information collection by deleting 
item 15C, Declaration, and adding a request for a phone number in items 
3 and 6.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 5,000.
    Estimated Total Annual Burden Hours: 3,000.

    Title: Application for an Industrial Alcohol User Permit and 
Industrial Alcohol Bond.
    OMB Number: 1513-0028.
    TTB Form Numbers: 5150.22 and 5150.25.
    Abstract: TTB F 5150.22 is used to determine the eligibility of the 
applicant to engage in certain operations and the extent of the 
operations for the production and distribution of specially denatured 
spirits (alcohol/rum). This

[[Page 25891]]

form identifies the location of the premises and establishes whether 
the premises will be in conformity with the Federal laws and 
regulations. TTB F 5150.25 provides notification that sufficient bond 
coverage has been obtained prior to the issuance of a permit.
    Current Actions: There are changes to this information collection, 
and it is being submitted to revise a currently approved collection. We 
are deleting TTB F 5150.25, Industrial Alcohol Bond, from this 
information collection, which will reduce the burden hours. We no 
longer require an applicant to file an Industrial Alcohol Bond in order 
to obtain an Industrial Alcohol User Permit. Also, we are making minor 
changes to TTB F 5150.22, Application for an Industrial Alcohol User 
Permit, such as updating the contact information and correcting the 
burden hours in the Paperwork Reduction Act Notice statement on the 
form.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 738.
    Estimated Total Annual Burden Hours: 1,476.

    Title: Distilled Spirits Records and Monthly Report of Production 
Operations.
    OMB Number: 1513-0047.
    TTB Form Number: 5110.40.
    TTB Record Number: 5110/01.
    Abstract: The information collected is used to account for 
proprietor's tax liability, adequacy of bond coverage and protection of 
the revenue. The information also provides data to analyze trends in 
the industry, and helps to plan efficient allocation of field 
resources, audit plant operations and compile statistics for government 
economic analysis.
    Current Actions: There are no changes to this information 
collection and it is being submitted for extension purposes only.
    Type of Review: Extension.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 150.
    Estimated Total Annual Burden Hours: 3,600.

    Title: Miscellaneous Requests and Notices for Distilled Spirits 
Plants.
    OMB Number: 1513-0048.
    TTB Form Number: 5110.41.
    Abstract: The information provided by the applicants assists TTB in 
determining eligibility and provides for registration. These 
eligibility requirements are for persons who wish to establish 
distilled spirits plant operations. However, both statutes and 
regulations allow variances from regulations, and this information 
gives data to permit a variance.
    Current Actions: There are no changes to this information 
collection and it is being submitted for extension purposes only.
    Type of Review: Extension.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 328.
    Estimated Total Annual Burden Hours: 1,620.

    Title: Letterhead Applications and Notices Relating to Wine.
    OMB Number: 1513-0057.
    TTB Record Number: 5120/2.
    Abstract: Letterhead applications and notices relating to wine are 
required to ensure that the intended activity will not jeopardize the 
revenue or defraud consumers.
    Current Actions: There are no changes to this information 
collection and it is being submitted for extension purposes only.
    Type of Review: Extension.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 1,650.
    Estimated Total Annual Burden Hours: 825.

    Title: Letterhead Applications and Notices Relating to Tax-Free 
Alcohol.
    OMB Number: 1513-0060.
    TTB Record Number: 5150/4.
    Abstract: Tax-free alcohol is used for non-beverage purposes by 
educational organizations, hospitals, laboratories, etc., in scientific 
research and for medicinal purposes. Permits/Applications control the 
authorized uses and flow of tax-free alcohol. TTB Letterhead 
Applications and Notices are designed to protect tax revenue and public 
safety.
    Current Actions: There are no changes to this information 
collection and it is being submitted for extension purposes only.
    Type of Review: Extension.
    Affected Public: Not-for-profit institutions, Federal, State, Local 
or Tribal governments.
    Estimated Number of Respondents: 4,444.
    Estimated Total Annual Burden Hours: 2,222.

    Title: Stills--Notices, Registration, and Records.
    OMB Number: 1513-0063.
    TTB Record Number: 5150/8.
    Abstract: This information collection is used to account for and 
regulate the distillation of distilled spirits to protect the revenue 
and to provide for identification of distillers.
    Current Actions: There are no changes to this information 
collection and it is being submitted for extension purposes only.
    Type of Review: Extension.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 10.
    Estimated Total Annual Burden Hours: 21.

    Title: Stills--Retail Liquor Dealers Records of Receipts of 
Alcoholic Beverages and Commercial Invoices.
    OMB Number: 1513-0066.
    TTB Record Number: 5170/3.
    Abstract: The primary objective of this recordkeeping requirement 
is revenue protection, by making accountability data available for 
audit purposes. Another objective is consumer protection, by affording 
the subject record traceability of alcoholic beverages to the retail 
liquor dealer level of distribution in the event of defective products. 
The record retention requirement for this information collection is 3 
years.
    Current Actions: There are no changes to this information 
collection and it is being submitted for extension purposes only.
    Type of Review: Extension.
    Affected Public: Business or other for-profit and State, local or 
tribal government.
    Estimated Number of Respondents: 455,000.
    Estimated Total Annual Burden Hours: 455,000.

    Title: Wholesale Dealers Applications, Letterheads, and Notices 
Relating to Operations. (Variations in Format or Preparation of 
Records).
    OMB Number: 1513-0067.
    TTB Record Number: 5170/6.
    Abstract: This recordkeeping requirement pertains only to those 
wholesale liquor and beer dealers submitting applications for a 
variance from the regulations dealing with preparation, format, type, 
or place of retention of records of receipt or disposition for 
alcoholic beverages.
    Current Actions: There are no changes to this information 
collection and it is being submitted for extension purposes only.
    Type of Review: Extension.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 1,029.
    Estimated Total Annual Burden Hours: 515.


[[Page 25892]]


    Title: Airlines Withdrawing Stock from Customs Custody.
    OMB Number: 1513-0074.
    TTB Record Number: 5620/2.
    Abstract: Airlines may withdraw tax exempt distilled spirits, wine 
and beer from Customs custody for foreign flights. The required record 
shows the amount of spirits and wine withdrawn, flight identification, 
and Customs certification. The record enables TTB to verify that tax is 
not due, allows spirits and wines to be traced, maintains 
accountability, and protects tax revenue. This collection of 
information is contained in 27 CFR 28.280 and 28.281.
    Current Actions: There are no changes to this information 
collection and it is being submitted for extension purposes only.
    Type of Review: Extension.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 25.
    Estimated Total Annual Burden Hours: 2,500.

    Title: Alcohol and Tobacco Tax and Trade Tax Returns, Claims and 
Related Documents.
    OMB Number: 1513-0088.
    TTB Record Number: 5000/24.
    Abstract: TTB is responsible for the collection of the excise taxes 
on firearms, ammunition, distilled spirits, wine, beer, cigars, 
cigarettes, chewing tobacco, snuff, cigarette papers, tubes and pipe 
tobacco. Alcohol, tobacco, firearms, and ammunition excise taxes, plus 
alcohol, tobacco and firearms special occupational taxes are required 
to be collected on the basis of a return. 26 U.S.C. 5555 authorizes the 
Secretary of Treasury to prescribe the regulations requiring every 
person liable for tax to prepare any records, statements, or returns as 
necessary to protect the revenue.
    Current Actions: There are no changes to this information 
collection and it is being submitted for extension purposes only.
    Type of Review: Extension.
    Affected Public: Business or other for-profit, Not-for-profit 
institutions and Individuals or households.
    Estimated Number of Respondents: 503,921.
    Estimated Total Annual Burden Hours: 503,921.

    Title: Liquors and Articles from Puerto Rico or the Virgin Islands.
    OMB Number: 1513-0089.
    TTB Record Number: 5530/3.
    Abstract: This information collection applies to persons bringing 
non-beverage products into the United States from Puerto Rico and the 
Virgin Islands. These recordkeeping requirements are for the 
verification of claims for drawback of distilled spirits excise tax 
paid on non-beverage products.
    Current Actions: There are no changes to this information 
collection and it is being submitted for extension purposes only.
    Type of Review: Extension.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 20.
    Estimated Total Annual Burden Hours: 120.

    Title: Notices Relating to Payment of Firearms and Ammunition 
Excise Tax.
    OMB Number: 1513-0097.
    TTB Form Number: None.
    TTB Record Number: None.
    Abstract: Excise taxes are collected on the sale or use of firearms 
and ammunition by firearms or ammunition manufacturers, importers, or 
producers. Taxpayers who elect to pay excise taxes by electronic fund 
transfer must furnish a written notice upon election and 
discontinuance. This notice protects the tax revenue.
    Current Actions: There are no changes to this information 
collection and it is being submitted for extension purposes only.
    Type of Review: Extension.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 10.
    Estimated Total Annual Burden Hours: 1.

    Title: Applications, Notices, and Permits Relating to Importation 
and Exportation of Distilled Spirits, Wine and Beer, Including Puerto 
Rico and Virgin Islands.
    OMB Number: 1513-0100.
    TTB Form Number: None.
    TTB Record Number: None.
    Abstract: Beverage alcohol, industrial alcohol, beer, and wine are 
taxed when imported. The taxes on these commodities coming from the 
Virgin Islands and Puerto Rico are largely returned to the two insular 
governments. Exports are mainly tax-free. These sections ensure that 
proper taxes are collected and returned according to law.
    Current Actions: There are no changes to this information 
collection and it is being submitted for extension purposes only.
    Type of Review: Extension.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 20.
    Estimated Total Annual Burden Hours: 180.

    Title: Information Collected in Support of Small Producer's Wine 
Tax Credit.
    OMB Number: 1513-0104.
    TTB Record Number: 5120/11.
    Abstract: TTB is responsible for the collection of the excise tax 
on wines. Certain small wine producers are eligible for a credit which 
may be taken to reduce the tax they pay on wines removed from their own 
premises. The information is used by taxpayers in preparing their 
returns and by TTB to verify tax computation.
    Current Actions: There are no changes to this information 
collection and it is being submitted for extension purposes only.
    Type of Review: Extension.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 280.
    Estimated Total Annual Burden Hours: 2,500.

    Dated: April 25, 2006.
Francis W. Foote,
Director, Regulations and Rulings Division.
 [FR Doc. E6-6542 Filed 5-1-06; 8:45 am]
BILLING CODE 4810-31-P