[Federal Register Volume 73, Number 81 (Friday, April 25, 2008)]
[Notices]
[Pages 22462-22465]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-9105]


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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 June 24, 
2008.

ADDRESSES: You may send comments to Mary A. Wood, Alcohol and Tobacco 
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, or recordkeeping requirement 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 or 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 not do 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 records and 
forms:
    Title: Applications--Volatile Fruit-Flavor Concentrate Plants, TTB 
REC 5520/2.
    OMB Number: 1513-0006.
    TTB Form Number: 5520.3.
    TTB Recordkeeping Requirement Number: 5520/2.
    Abstract: Persons who wish to establish premises to manufacture 
volatile fruit-flavor concentrates are required to file an application 
and keep records to support the manufacture of these concentrates. 
Persons who wish to amend their activities must also file an 
application and keep records. TTB uses the application information to 
identify persons responsible for such

[[Page 22463]]

manufacture since these concentrates contain ethyl alcohol and have 
potential for use as alcoholic beverages with consequent revenue loss. 
TTB uses the records to ensure that the concentrates are manufactured 
properly and are not used for beverage purposes. The application 
constitutes registry of a still, a statutory requirement.
    Current Actions: There is an increase in the number of respondents 
which results in an increase in burden hours. Also, we have made minor 
corrections to this information collection, and we are submitting it as 
a revision.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 80.
    Estimated Total Annual Burden Hours: 160.

    Title: Application for Basic Permit under the Federal Alcohol 
Administration Act.

    OMB Number: 1513-0018.
    TTB Form Number: 5100.24.
    Abstract: TTB F 5100.24 is completed by persons intending to engage 
in a business involving beverage alcohol operations at distilled 
spirits plants, bonded wineries, or wholesaling/importing business. The 
information allows TTB to identify the applicant and the location of 
the business, and to determine whether the applicant qualifies for a 
permit.
    Current Actions: We made changes to this form by adding page 
numbers, the name of the office where labels are submitted, and 
``financial institution name, city, and State'' in parenthesis in Item 
8. Also, we made minor corrections to this information collection, and 
we are submitting it as a revision.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 1,600.
    Estimated Total Annual Burden Hours: 2,800.

    Title: Application for Amended Basic Permit under the Federal 
Alcohol Administration Act.
    OMB Number: 1513-0019.
    TTB Form Number: 5100.18.
    Abstract: TTB F 5100.18 is submitted by permittees who change their 
operations in a manner that requires TTB to issue a new permit or 
receive a new notice. The information allows TTB to identify the 
permittee, the changes to the permit or business, and to determine 
whether the applicant qualifies.
    Current Actions: We corrected the title of the form by adding 
``the'' before ``Federal.'' We are submitting this information 
collection as a revision.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 1,200.
    Estimated Total Annual Burden Hours: 600.

    Title: Formula and Process for Nonbeverage Product.
    OMB Number: 1513-0021.
    TTB Form Number: 5154.1.
    Abstract: Businesses using taxpaid distilled spirits to manufacture 
nonbeverage products may receive drawback (i.e., a refund or 
remittance) of tax, if they can show that the spirits were used in the 
manufacture of products unfit for beverage use. This showing is based 
on the formula for the product, which is submitted on TTB F 5154.1.
    Current Actions: We are adding a check box for ``Dietary 
Supplement'' in box 7 and adding a request for an e-mail address in box 
14. Also, we are making minor grammatical correction to this 
information collection, and we are submitting it as a revision.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 611.
    Estimated Total Annual Burden Hours: 2,500.

    Title: Annual Report of Concentrate Manufacturers and Usual and 
Customary Business Records--Volatile Fruit-Flavor Concentrate, TTB REC 
5520/1.
    OMB Number: 1513-0022.
    TTB Form Number: 5520.2.
    TTB Recordkeeping Requirement Number: 5520/1.
    Abstract: Manufacturers of volatile fruit-flavor concentrate must 
provide reports as necessary to ensure the protection of the revenue. 
The report accounts for all concentrates manufactured, removed, or 
treated so as to be unfit for beverage use. The information is required 
to verify that alcohol is not being diverted, thereby jeopardizing tax 
revenues.
    Current Actions: The number of respondents has decreased, and, as a 
result, the burden hours have decreased. Also, we are making minor 
corrections to the content of this information collection, and we are 
submitting it as a revision.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 80.
    Estimated Total Annual Burden Hours: 27.

    Titles: Environmental Information; and Supplemental Information on 
Water Quality Consideration Under 33 U.S.C. 1341(a).
    OMB Number: 1513-0023.
    TTB Form Numbers: 5000.29 and 5000.30, respectively.
    Abstract: TTB F 5000.29 is used to determine whether an activity 
will have a significant effect on the environment and to determine if a 
formal environmental impact statement or an environmental permit is 
necessary for a proposed operation. TTB F 5000.30 is used to make a 
determination as to whether a certification or waiver by the applicable 
State Water Quality Agency is required under section 21 of the Federal 
Water Pollution Control Act (33 U.S.C. 1341(a)). Manufacturers that 
discharge a solid or liquid effluent into navigable waters submit this 
form.
    Current Actions: We are making minor corrections to these forms, 
and we are submitting them as revisions.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 8,000.
    Estimated Total Annual Burden Hours: 4,000.

    Titles: Specific Transportation Bond--Distilled Spirits or Wines 
Withdrawn for Transportation to Manufacturing Bonded Warehouse--Class 
Six; and Continuing Transportation Bond--Distilled Spirits or Wines 
Withdrawn for Transportation to Manufacturing Bonded Warehouse--Class 
Six.
    OMB Number: 1513-0031.
    TTB Form Numbers: 5100.12 and 5110.67, respectively.
    Abstract: TTB F 5100.12 and TTB F 5110.67 are specific bonds that 
protect the tax liability on distilled spirits and wine while in 
transit from one type of bonded facility to another. The forms identify 
the shipment, the parties involved, the date, and the amount of bond 
coverage.
    Current Actions: We are making minor corrections to this 
information collection and we are submitting it as a revision.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: One (1).
    Estimated Total Annual Burden Hours: One (1).


[[Page 22464]]


    Title: Offer in Compromise of Liability Incurred under the Federal 
Alcohol Administration Act, as amended.
    OMB Number: 1513-0055.
    TTB Form Number: 5640.2.
    Abstract: Persons who have committed violations of the Federal 
Alcohol Administration Act may submit an offer in compromise. The offer 
is a request by the party in violation to compromise penalties for the 
violations in lieu of civil or criminal action. TTB F 5640.2 identifies 
the violation(s) to be compromised by the person committing them, 
amount of offer, plus justification for acceptance.
    Current Actions: We made minor corrections to this information 
collection, and we are submitting it as a revision.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 12.
    Estimated Total Annual Burden Hours: 24.

    Title: Wholesale Dealers Records of Receipt of Alcoholic Beverages, 
Disposition of Distilled Spirits, and Monthly Summary Report.
    OMB Number: 1513-0065.
    TTB Recordkeeping Requirement Number: 5170/2.
    Abstract: TTB uses these records and reports as an accounting tool 
to ensure protection of the revenue. Records of receipt and disposition 
are the basic documents that describe the activities of wholesale 
dealers, and they provide an audit trail of taxable commodities from 
point of production to point of sale. Records of disposition are 
required only for distilled spirits. TTB requires the monthly report 
only in exceptional circumstances to ensure that a particular wholesale 
dealer is maintaining the required records. The records retention 
requirement is 3 years.
    Current Actions: There are no changes to this information 
collection, and we are submitting it for extension purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 50.
    Estimated Total Annual Burden Hours: 1,200.

    Title: Manufacturers of Nonbeverage Products--Records to Support 
Claims for Drawback.
    OMB Number: 1513-0073.
    TTB Recordkeeping Requirement Number: 5530/2.
    Abstract: The recordkeeping requirements included in TTB REC 5530/2 
are part of the system necessary to prevent diversion of drawback 
spirits to beverage use. The records are necessary to maintain 
accountability over these spirits. Required source records kept at the 
manufacturing plant include information about distilled spirits 
received, the gauge records recording the receipts, the identification 
of the person from whom received, evidence of the taxes paid on the 
spirits, the date the spirits were used, the quantity and kind used in 
each product (including usage of Puerto Rican and Virgin Islands 
spirits for compliance with the Caribbean Basin Initiative), receipt 
and usage of other ingredients (to validate formula compliance), 
inventory records, records of recovered alcohol, the quantity of 
intermediate products transferred to other plants, the disposition of 
each nonbeverage product produced, and the purchasers (except for 
retail sales). These elements make it possible to trace spirits using 
audit techniques, thus enabling TTB officers to verify the amount of 
spirits used in nonbeverage products and subsequently claimed as 
eligible for drawback of tax. The record retention requirement for this 
information collection is 3 years.
    Current Actions: There is a decrease in the number of respondents, 
resulting in a decrease in the number of burden hours. We are 
submitting this information collection as a revision.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 501.
    Estimated Total Annual Burden Hours: 10,521.

    Title: Proprietors or Claimants Exporting Liquors.
    OMB Number: 1513-0075.
    TTB Recordkeeping Requirement Number: 5900/1.
    Abstract: Distilled spirits, wine, and beer may be exported from 
bonded premises without payment of excise taxes, or, if the taxes have 
been paid, the exporter may claim drawback of the taxes paid. This 
export drawback or ``refund'' allows the manufacturer to recover the 
amount of the tax paid to the government. Obviously, substantial losses 
in tax revenues would occur if untaxpaid liquors were allowed to enter 
the domestic market, or if the government allowed drawback to be 
claimed on liquors used for domestic consumption. This recordkeeping 
requirement makes it possible to trace spirits using audit techniques, 
thus enabling TTB officers to verify the amount of spirits, beer, and 
wine eligible for exportation without payment of tax or exportation 
subject to drawback. The retention requirement for this information 
collection is 2 years.
    Current Actions: There are no changes to this information 
collection, and we are submitting it for extension purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 120.
    Estimated Total Annual Burden Hours: 7,200.

    Title: Federal Firearms and Ammunition Excise Tax Return.
    OMB Number: 1513-0094.
    TTB Form Number: 5300.26.
    Abstract: This information is needed to determine how much excise 
tax is owed for firearms and ammunition. TTB uses this information to 
verify that a taxpayer has correctly determined and paid tax liability 
on the sale or use of firearms and ammunition. Businesses, including 
small to large, and individuals may be required to use this form.
    Current Actions: There are no changes to this information 
collection, and we are submitting it for extension purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 3,860.
    Estimated Total Annual Burden Hours: 27,020.

    Title: Administrative Remedies--Closing Agreements.
    OMB Number: 1513-0099.
    TTB Form Number: None.
    TTB Recordkeeping Requirement Number: None.
    Abstract: This is a written agreement between TTB and regulated 
taxpayers used to finalize and resolve certain tax-related issues. Once 
an agreement is approved, it will not be reopened unless fraud or 
misrepresentation of material facts is proven.
    Current Actions: There are no changes to this information 
collection, and we are submitting it for extension purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: One (1).
    Estimated Total Annual Burden Hours: One (1).


[[Page 22465]]


    Title: Marks and Notices on Packages of Tobacco Products.
    OMB Number: 1513-0101.
    TTB Recordkeeping Requirement Number: 5210/13.
    Abstract: TTB requires that manufacturers or exporters place a mark 
and notice indicating a product's tax classification and quantity on 
packages, cases, or containers. TTB uses this information to validate 
the receipt of excise tax revenue, to determine tax liability, and to 
verify claims.
    Current Actions: There are no changes to this information 
collection, and we are submitting it for extension purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 120.
    Estimated Total Annual Burden Hours: One (1).

    Title: Drawback of Tax on Tobacco Products and Cigarette Papers and 
Tubes--Export Shipment.
    OMB Number: 1513-0102.
    TTB Recordkeeping Requirement Number: 5210/2.
    Abstract: Exporters may file claim for drawback of tax on tobacco 
products and cigarette papers and tubes on which they have paid the 
taxes and exported. Appropriate records are needed to ensure that 
drawback of tax is properly documented and justified. TTB uses the 
claim information to carry out its statutory responsibility to protect 
the revenue by requiring proprietors to maintain accountability over 
tobacco products and cigarette papers and tubes exported.
    Current Actions: There are no changes to this information 
collection and we are submitting it for extension purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: One (1).
    Estimated Total Annual Burden Hours: 5.

    Title: Certificate of Taxpaid Alcohol.
    OMB Number: 1513-XXXX.
    TTB Form Number: 5100.4.
    Abstract: This form is required by a Port Director of Customs and 
Border Patrol (Customs) to support refunding taxes paid on nonbeverage 
products that are exported. When the nonbeverage product is exported, 
the industry member submits TTB F 5100.4 and supporting documentation 
to TTB. TTB certifies the form and then submits it to Customs.
    Current Actions: There are no changes to this information 
collection, and it is being submitted as an existing collection in use 
without an OMB control number.
    Type of Review: Existing collection in use without an OMB control 
number.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 10.
    Estimated Total Annual Burden Hours: 100.

    Dated: April 22, 2008.
Francis W. Foote,
Director, Regulations and Rulings Division.
 [FR Doc. E8-9105 Filed 4-24-08; 8:45 am]
BILLING CODE 4810-31-P