[Federal Register Volume 74, Number 106 (Thursday, June 4, 2009)]
[Notices]
[Pages 26920-26924]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-13074]
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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, 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 August 3,
2009.
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,
[[Page 26921]]
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 (TTB), 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 forms and
recordkeeping requirements:
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 such information and
as the required certification to the financial institution.
Current Actions: We are submitting this information collection for
extension purposes only. The information collection, estimated number
of respondents, and estimated total annual burden hours remain
unchanged.
Type of Review: Extension of a currently approved collection.
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, respectively.
Abstract: TTB F 5120.25, Application to Establish and Operate Wine
Premises, is the form used to establish the qualifications of a person
applying to establish and operate a wine premises. The applicant
certifies their intention to produce and/or store a specified amount of
wine and to 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 Federal wine
excise tax.
Current Actions: We are submitting this information collection as a
revision. We are making minor changes to both forms. The changes will
make the forms clearer and easier for the preparer to complete. These
changes will not affect the estimated number of respondents; however,
the estimated total annual burden hours will increase as a result of
the revision of the number of responses.
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: 2,150.
Title: Formula and Process for 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 purposes. The form describes
the person filing, the type of product to be made, and any restrictions
to labeling and manufacture. The form is also used to audit a product's
compliance with the relevant regulations.
Current Actions: We are submitting this information collection as a
revision. We are making minor corrections to this information
collection, but the estimated number of respondents and estimated total
annual burden hours remain unchanged.
Type of Review: Revision of a currently approved collection.
Affected Public: Business or other for-profit.
Estimated Number of Respondents: 600.
Estimated Total Annual Burden Hours: 1,200.
Title: Application for an Industrial Alcohol User Permit.
OMB Number: 1513-0028.
TTB Form Number: 5150.22.
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 form identifies the location of the
premises and establishes whether the premises will be in conformity
with Federal laws and regulations.
Current Actions: We are submitting this information collection as a
revision. We are making minor changes to this information collection,
but the estimated number of respondents and estimated total annual
burden hours remain unchanged.
Type of Review: Revision of a currently approved collection.
Affected Public: Business or other for-profit; Not-for-profit
institutions; State, local, or tribal Government.
Estimated Number of Respondents: 1,476.
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 Recordkeeping Number: 5110/01.
Abstract: This information collected is used to account for a
proprietor's excise tax liability, adequacy of bond coverage, and
protection of the revenue. The information also provides data to
analyze trends in the industry, plan efficient allocation of field
resources, audit plant operations, and compile statistics for
government economic analysis.
Current Actions: We are submitting this information collection for
extension purposes only. This information collection, the estimated
number of respondents, and the estimated total annual burden hours
remain unchanged.
Type of Review: Extension of a currently approved collection.
Affected Public: Business and other for-profit.
Estimated Number of Respondents: 1,800.
Estimated Total Annual Burden Hours: 3,600.
Title: Registration of Distilled Spirits Plants and Miscellaneous
Requests and Notices for Distilled Spirits Plants.
[[Page 26922]]
OMB Number: 1513-0048.
TTB Form Number: 5110.41.
Abstract: The information provided by the applicants assists TTB in
determining eligibility and providing 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
provides data to permit a variance.
Current Actions: We are submitting this information collection for
extension purposes only. This information collection, the estimated
number of respondents, and the estimated total annual burden hours
remain unchanged.
Type of Review: Extension of a currently approved collection.
Affected Public: Business and other for-profit.
Estimated Number of Respondents: 1,109.
Estimated Total Annual Burden Hours: 1,888.
Title: Letterhead Applications and Notices Relating to Wine.
OMB Number: 1513-0057.
TTB Recordkeeping 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: We are submitting this information collection for
extension purposes only. This information collection, the estimated
number of respondents, and the estimated total annual burden hours
remain unchanged.
Type of Review: Extension of a currently approved collection.
Affected Public: Business and 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 nonbeverage purposes by
educational organizations, hospitals, laboratories, and the like 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: We are submitting this information collection for
extension purposes only. This information collection, the estimated
number of respondents, and the estimated total annual burden hours
remain unchanged.
Type of Review: Extension of a currently approved collection.
Affected Public: Not-for-profit institutions; Federal Government;
State, local, or tribal Government.
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 the identification of distillers. We also use it to
establish whether a person who intends to use a still or other
distilling apparatus has qualified to conduct distilling operations and
complied with other pertinent provisions of law and regulations.
Current Actions: We are submitting this information collection for
extension purposes only. This information collection, the estimated
number of respondents, and the estimated total annual burden hours
remain unchanged.
Type of Review: Extension of a currently approved collection.
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 Recordkeeping 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: We are submitting this information collection for
extension purposes only. This information collection, the estimated
number of respondents, and the estimated total annual burden hours
remain unchanged.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit; 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 Recordkeeping 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 of alcoholic
beverages.
Current Actions: We are submitting this information collection for
extension purposes only. This information collection, the estimated
number of respondents, and the estimated total annual burden hours
remain unchanged.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit.
Estimated Number of Respondents: 1,029.
Estimated Total Annual Burden Hours: 515.
Title: Airlines Withdrawing Stock from Customs Custody.
OMB Number: 1513-0074.
TTB Recordkeeping 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 records enable 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: We are submitting this information collection for
extension purposes only. This information collection, the estimated
number of respondents, and the estimated total annual burden hours
remain unchanged.
Type of Review: Extension of a currently approved collection.
Affected Public: Business and other for-profit.
Estimated Number of Respondents: 25.
Estimated Total Annual Burden Hours: 2,500.
Title: Alcohol, Tobacco, and Firearms Tax Returns, Claims, and
Related Documents.
[[Page 26923]]
OMB Number: 1513-0088.
TTB Record Number: 5000/24.
Abstract: TTB is responsible for the collection of the Federal
excise taxes on firearms, ammunition, distilled spirits, wine, beer,
various tobacco products, and cigarette papers and tubes. Alcohol,
tobacco, firearms, and ammunition excise taxes, and tobacco special
(occupational) taxes are required to be collected on the basis of a
return. 26 U.S.C. 5555 authorizes the Secretary of the Treasury to
prescribe regulations requiring all persons liable for these taxes to
prepare records, statements, or returns as necessary to protect the
revenue.
Current Actions: We are submitting this information collection for
extension purposes only. This information collection, the estimated
number of respondents, and the estimated total annual burden hours
remain unchanged.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit; Not-for-profit
institutions; 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 Recordkeeping Number: 5530/3.
Abstract: This information collection applies to persons bringing
nonbeverage 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 nonbeverage products.
Current Actions: We are submitting this information collection for
extension purposes only. This information collection, the estimated
number of respondents, and the estimated total annual burden hours
remain unchanged.
Type of Review: Extension of a currently approved collection.
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/Recordkeeping Number: None.
Abstract: Federal 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: We are submitting this information collection for
extension purposes only. This information collection, the estimated
number of respondents, and the estimated total annual burden hours
remain unchanged.
Type of Review: Extension of a currently approved collection.
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/Recordkeeping Number: None.
Abstract: Distilled spirits, beer, wine, and industrial alcohol are
subject to Federal alcohol excise tax when imported into the United
States. The taxes on these commodities coming from the Virgin Islands
and Puerto Rico are largely returned to the two insular governments.
Exports of these products from the United States are largely tax free.
These documents ensure that the proper taxes are collected or returned
according to law.
Current Actions: We are submitting this information collection for
extension purposes only. This information collection, the estimated
number of respondents, and the estimated total annual burden hours
remain unchanged.
Type of Review: Extension of a currently approved collection.
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 Federal
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. In addition, small producers can authorize
bonded warehouses, which store their wine and ship it on their
instructions, to take the credit on their behalf. The transferee will
use the information provided by the small producer under the
regulations to take the appropriate credit on behalf of the small
producer, and the producer will use this information to monitor its own
tax payments to ensure it does not exceed the authorized annual credit.
The information is used by taxpayers in preparing their returns and by
TTB to verify tax computation.
Current Actions: We are submitting this information collection for
extension purposes only. This information collection, the estimated
number of respondents, and the estimated total annual burden hours
remain unchanged.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit.
Estimated Number of Respondents: 280.
Estimated Total Annual Burden Hours: 2,800.
Title: Tobacco Products and Cigarette Papers and Tubes, 2009 Tax
Increase and Floor Stocks Tax.
OMB Number: 1513-0129.
TTB Form Number: 5000.28T09.
Abstract: The Children's Health Insurance Program Reauthorization
Act of 2009 (Pub. L. 111-3), enacted February 4, 2009, imposed a floor
stocks tax on tobacco products (except large cigars) and cigarette
papers and tubes held for sale on April 1, 2009. Persons holding
taxable articles on that date must take an inventory and file a return
and pay any tax due. To incorporate these changes in the regulations,
TTB published a temporary rule (74 FR 14479) in the Federal Register on
March 31, 2009. In that same issue, TTB published a notice of proposed
rulemaking (74 FR 14506) to request comments on the temporary rule.
Current Actions: We are submitting this information collection as
an extension of the original 6-month approval. The form, estimated
number of respondents, and estimated total annual burden hours remain
unchanged.
Type of Review: Extension of a currently approved collection.
Affected Public: Business and other for-profit; State, local or
tribal Government.
Estimated Number of Respondents: 200,000.
Estimated Total Annual Burden Hours: 960,000.
[[Page 26924]]
Dated: May 28, 2009.
Francis W. Foote,
Director, Regulations and Rulings Division.
[FR Doc. E9-13074 Filed 6-3-09; 8:45 am]
BILLING CODE 4810-31-P