[Federal Register Volume 79, Number 70 (Friday, April 11, 2014)]
[Notices]
[Pages 20305-20307]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-08098]


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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

[Docket No. TTB-2014-0002]


Proposed Information Collections; Comment Request (No. 47)

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 June 10, 
2014.

ADDRESSES: Please note that the Alcohol and Tobacco Tax and Trade 
Bureau (TTB) has adopted a new method for receiving public comments on 
its information collections. As described below, you may submit 
comments to TTB on the information collections listed in this document 
using the ``Regulations.gov'' online comment form for this document, or 
you may send written comments to TTB via U.S. mail or hand delivery. 
TTB no longer accepts public comments via email or fax.
     http://www.regulations.gov: Use the comment form for this 
document posted within Docket No. TTB-2014-0002 on ``Regulations.gov,'' 
the Federal e-rulemaking portal, to submit comments via the Internet;
     U.S. Mail: Mary Wood, Regulations and Rulings Division, 
Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW., Box 12, 
Washington, DC 20005.
     Hand Delivery/Courier in Lieu of Mail: Mary Wood, 
Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade 
Bureau, 1310 G Street NW., Suite 200-E, Washington, DC 20005.
    Please submit separate comments for each specific information 
collection listed in this document that you wish to comment upon. You 
must reference the information collection's title, form or 
recordkeeping requirement number, and OMB control number (if any) in 
your comment.
    You may view copies of this document, the information collections 
listed in it, and all comments received in response to this document 
within Docket No. TTB-2014-0002 at http://www.regulations.gov. A link 
to that docket is posted on the TTB Web site at http://www.ttb.gov/forms/comment-on-form.shtml. If you are unable to obtain a copy of this 
or any of the other above mentioned documents, contact Mary Wood at the 
addresses or telephone number shown below.

FOR FURTHER INFORMATION CONTACT: Mary Wood, Regulations and Rulings 
Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW., 
Box 12, Washington, DC 20005; telephone 202-453-1039, ext. 165; or 
email [email protected] (please do not submit comments on 
this notice to this email address).

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

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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 forms or 
recordkeeping requirements:
    Title: Drawback on Beer Exported.
    OMB 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 the Federal excise taxes paid. By completing this 
form and submitting documentation of exportation, the brewer may 
receive a refund of the taxes paid.
    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 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 involving specially denatured 
spirits and tax-free alcohol. Among other things, this form identifies 
the location of the premises and helps to establish whether the 
premises are in conformity with Federal laws and regulations.
    Current Actions: We are submitting this information collection as a 
revision. The form itself remains unchanged; however, we are updating 
the number of respondents and burden hours to reflect an increase in 
the number of industrial alcohol users.
    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: 575.
    Estimated Total Annual Burden Hours: 435.

    Title: Inventory--Manufacturer of Tobacco Products or Processed 
Tobacco.
    OMB Number: 1513-0032.
    TTB Form Number: 5210.9.
    Abstract: TTB F 5210.9 is used by manufacturers of tobacco products 
or processed tobacco to report the beginning and ending inventories of 
tobacco products and processed tobacco and at other times required by 
the TTB regulations. The information reported on this form is used by 
TTB to determine tax liability and compliance with regulations, and for 
protection of the revenue.
    Current Actions: We are submitting this information collection as a 
revision. The form remains unchanged; however, we are updating the 
number of respondents and burden hours to reflect an increase in the 
number of manufacturers.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 250.
    Estimated Total Annual Burden Hours: 500.

    Title: Report--Manufacturer of Tobacco Products or Cigarette Papers 
and Tubes; and Report--Manufacturer of Processed Tobacco.
    OMB Number: 1513-0033.
    TTB Form Number: 5210.5 and 5250.1.
    Abstract: Manufacturers of tobacco products and cigarette papers 
and tubes use the TTB F 5210.5 to report on the taxable articles 
manufactured, received, and removed per month. Manufacturers of 
processed tobacco use TTB F 5250.1 to account for all processed tobacco 
manufactured, received, and removed per month. TTB uses this 
information to ensure that Federal excise taxes have been properly paid 
and that manufacturers have complied with applicable Federal laws and 
regulations.
    Current Actions: We are submitting this information collection as a 
revision. TTB is not making any changes to TTB F 5210.5. However, we 
are revising TTB F 5250.1 to clarify the instructions and update them 
to reflect amendments made to the regulations by T.D. TTB-104, 
published in the Federal Register (77 FR 37287) on June 21, 2012. Also, 
in response to a comment TTB received asking for a clarification, we 
are amending a heading on the form itself to clarify its scope and 
better align it with the regulatory requirement.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 250.
    Estimated Total Annual Burden Hours: 6,000.

    Title: Schedule of Tobacco Products, Cigarette Papers or Tubes 
Withdrawn from the Market.
    OMB Number: 1513-0034.
    TTB Form Number: 5200.7.
    Abstract: TTB F 5200.7 is used by persons who intend to withdraw 
tobacco products from the market and file a claim for credit, refund, 
or abatement of tax on those products for which Federal excise taxes 
have already been paid or determined. The industry member uses this 
form to describe the products that are to be withdrawn from the market. 
Through the use of this form, the industry member notifies TTB when a 
withdrawal or destruction is to take place, and TTB may elect to 
supervise the withdrawal or destruction.
    Current Actions: We are submitting this information collection as a 
revision. The form remains unchanged; however, we are updating the 
number of respondents and burden hours to reflect an increase in the 
number of tobacco manufacturers.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 250.
    Estimated Total Annual Burden Hours: 2,250.

    Title: Usual and Customary Business Records Relating to Denatured 
Spirits.
    OMB Control Number: 1513-0062.
    TTB REC Number: 5150/1.
    Abstract: Denatured spirits are used for nonbeverage industrial 
purposes in

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the manufacture of personal and household products. These records are 
maintained at the premises of the regulated individual 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. No additional recordkeeping is imposed on the 
respondent, as this information collection requires the maintenance 
only of the usual and customary business records of the regulated 
individual.
    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: Marks and Notices on Packages of Tobacco Products, TTB REC 
5210/13.
    OMB Number: 1513-0101.
    TTB REC Number: 5210/13.
    Abstract: TTB requires that tax-related information appear on 
tobacco product packages and, in some cases, on shipping containers 
used for tobacco products. TTB uses this information to ensure that the 
tax is paid on tobacco products, and to ensure that products removed 
without payment of tax for export are easily identifiable if diverted 
into the domestic market.
    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: One (1).

    Title: Special Tax Renewal Registration and Return/Special Tax 
Location Registration Listing.
    OMB Number: 1513-0113.
    TTB Form Number: 5630.5R.
    Abstract: Chapter 52 of the Internal Revenue Code of 1986, as 
amended (IRC), imposes an occupational tax on persons engaging in 
certain tobacco businesses. Section 5731 of the IRC (26 U.S.C. 5731) 
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 corrects or 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.

    Title: Labeling of Major Food Allergens.
    OMB Control Number: 1513-0121.
    TTB REC or Form Number: None.
    Abstract: The collection of information involves voluntary labeling 
of major food allergens used in the production of alcohol beverages and 
also involves petitions for exemption from full allergen labeling. The 
collection corresponds to the amendments to the Food, Drug and 
Cosmetics Act (FD&C Act) in Title II of Public Law 108-282, 118 Stat. 
905.
    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: 500.
    Estimated Total Annual Burden Hours: 730.

    Title: Report of Removal, Transfer, or Sale of Processed Tobacco.
    OMB Number: 1513-0130.
    TTB Form Number: 5250.2.
    Abstract: Unregulated transfers or sales of processed tobacco to 
persons who do not hold TTB permits could lead to processed tobacco 
falling into the hands of persons who would be unknown and 
unaccountable to TTB, including illegal manufacturers. In order to 
better regulate processed tobacco and prevent diversion, TTB requires 
the filing of a report covering all such transfers or sales. This 
report is used to protect the revenue.
    Current Actions: We are submitting this information collection as a 
revision. We are revising TTB F 5250.2 to remove two data elements 
which TTB has determined to be no longer necessary. The form 
instructions also are being amended to reflect changes made to the 
regulations by T.D. TTB-104, which was published in the Federal 
Register (77 FR 37287) on June 21, 2012.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 800.
    Estimated Total Annual Burden Hours: 2,400.

    Dated: April 7, 2014.
Rochelle E. Stern,
Director, Regulations and Rulings Division.
[FR Doc. 2014-08098 Filed 4-10-14; 8:45 am]
BILLING CODE 4810-31-P