[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