[Federal Register Volume 76, Number 44 (Monday, March 7, 2011)]
[Notices]
[Pages 12412-12414]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-5067]


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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 May 6, 2011.

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;
     202-453-2686 (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 202-453-2265.

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: Drawback on Beer Exported.
    OMB Control Number: 1513-0017.
    TTB Form Number: 5130.6.
    Abstract: When taxpaid beer is removed from a brewery and 
ultimately exported, the brewer exporting the beer is eligible for a 
drawback (refund) of Federal excise taxes paid. By completing this form 
and submitting documentation of exportation, the brewer may receive a 
refund of those taxes.
    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: 100.
    Estimated Total Annual Burden Hours: 5,000.

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

[[Page 12413]]

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 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: 1,200.
    Estimated Total Annual Burden Hours: 600.

    Title: 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 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: 8,000.
    Estimated Total Annual Burden Hours: 4,000.

    Title: Schedule of Tobacco Products, Cigarette Papers or Tubes 
Withdrawn from the Market.
    OMB Control Number: 1513-0034.
    TTB Form Numbers: 5200.7.
    Abstract: TTB F 5200.7 is used by persons who intend to withdraw 
tobacco products and cigarette papers and tubes from the market for 
which the Federal excise taxes have already been paid or determined. 
The form describes the products that are to be withdrawn to determine 
the amount of tax to be claimed later as a tax credit or refund. The 
form notifies TTB when withdrawal or destruction is to take place since 
TTB may elect to supervise such action.
    Current Actions: We are submitting this information collection 
request 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: 171.
    Estimated Total Annual Burden Hours: 1,539.

    Title: Offer in Compromise of Liability Incurred under the 
Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol 
and Tobacco Tax and Trade Bureau.
    OMB Control Number: 1513-0054.
    TTB Form Numbers: 5640.1.
    Abstract: TTB F 5640.1 is used by persons who wish to compromise 
criminal and/or civil penalties for violations of the Internal Revenue 
Code. If accepted, the offer in compromise is a settlement between the 
Government and the party in violation, in lieu of legal proceedings or 
prosecution. TTB F 5640.1 identifies the party making the offer, the 
violation(s), the amount of offer, and the circumstances concerning the 
violation(s).
    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: 40.
    Estimated Total Annual Burden Hours: 140.

    Title: Usual and Customary Business Records Relating to Denatured 
Spirits.
    OMB Control Number: 1513-0062.
    TTB Recordkeeping Requirement Number: 5150/1.
    Abstract: Denatured spirits are used for nonbeverage industrial 
purposes in the manufacture of personal household products. These 
records are maintained at the premises of the regulated entity and are 
routinely inspected by TTB personnel during field tax compliance 
examinations. These examinations are necessary to verify that all 
specially denatured spirits can be accounted for and are being used 
only for purposes authorized by laws and regulations. By ensuring that 
spirits have not been diverted to beverage use, tax revenue and public 
safety are protected. There is no additional recordkeeping imposed on 
the respondent as these requirements are usual and customary business 
records.
    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; and State, Local, or 
Tribal Government.
    Estimated Number of Respondents: 3,430.
    Estimated Total Annual Burden Hours: One (1).

    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 by maintaining accountability over these 
spirits. Required source records kept at the manufacturing plant 
include information about distilled spirits received, gauge records, 
records of 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: 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.

[[Page 12414]]

    Type of Review: Extension 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 Federal excise taxes, or, if the 
taxes have been paid, the exporter may claim drawback (refund) of the 
taxes paid. This export drawback 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: 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: 120.
    Estimated Total Annual Burden Hours: 7,200.

    Title: Special Tax Renewal Registration and Return/Special Tax 
Location Registration Listing.
    OMB Number: 1513-0113.
    Abstract: The statutory section of chapter 52 of 26 U.S.C. 
authorizes the collection of an occupational tax from persons engaging 
in certain tobacco businesses. In the Internal Revenue Code, 26 U.S.C. 
5276 requires persons to register and/or pay a special occupational tax 
before conducting business in certain tobacco categories. TTB F 5630.5R 
is used both to compute and report the tax, and as an application for 
registry as required by statute. TTB F 5630.5R is computer generated by 
TTB with known taxpayer identifying information (e.g., name, trade 
name, address, employer identification number, etc.) along with tax 
computations reflecting tax class(es), number of business locations, 
tax rate(s), and total tax due. The taxpayer supplies any inaccurate or 
incomplete information.
    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: 400.
    Estimated Total Annual Burden Hours: 100.

    Dated: March 1, 2011.
Gerald M. Isenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2011-5067 Filed 3-4-11; 8:45 am]
BILLING CODE 4831-31-P