[Federal Register Volume 79, Number 135 (Tuesday, July 15, 2014)]
[Notices]
[Pages 41357-41360]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-16522]


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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. 48)

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 September 15, 
2014.

ADDRESSES: Please note that TTB has adopted a new method for receiving 
public comments on its information collections. As described below, you 
may send comments on the information collections listed in this 
document using the ``Regulations.gov'' online comment form for this 
document, or you may send written comments via U.S. mail or hand 
delivery. TTB no longer accepts public comments via email or fax.

[[Page 41358]]

     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 upon which you wish to comment. 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 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: Specific Export Bond--Distilled Spirits or Wine.
    OMB Number: NEW.
    TTB Form Number: 5100.25.
    Abstract: A specific lot of distilled spirits may be withdrawn from 
the bonded premises of a distilled spirits plant without payment of tax 
for exportation, use on vessels and aircraft, transfer to and deposit 
in a foreign trade zone for exportation or storage pending exportation, 
or transfer to and deposit in a customs bonded warehouse, under 27 CFR 
28.91(a)(1), (2), (3), and (5). Similarly, a specific lot of wine may 
be withdrawn from a bonded wine cellar without payment of tax for such 
purposes, under 27 CFR 28.121(a), (b), (c), and (d). If a person other 
than the proprietor of the bonded premises withdraws the distilled 
spirits or wine for such purposes, the exporter must file a specific 
bond on TTB Form 5100.25, as provided in 27 CFR 28.61. This form 
previously was approved by the Office of Management and Budget under 
TTB's predecessor agency, the Bureau of Alcohol, Tobacco, and Firearms, 
but was not automatically transferred over to TTB when TTB was 
established. We are now seeking OMB approval of Form 5100.25 for TTB 
use.
    Current Actions: TTB is submitting this information collection as a 
new request.
    Type of Review: New collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 6.
    Estimated Total Annual Burden Hours: 90.

    Title: Application for Basic Permit under the Federal Alcohol 
Administration Act.
    OMB Number: 1513-0018.
    TTB Form Number: 5100.24.
    Abstract: TTB Form 5100.24 is an application for a basic permit 
under the Federal Alcohol Administration Act (27 U.S.C. 201 et seq.) 
(FAA Act). Section 103 of the FAA Act (27 U.S.C. 203) requires that a 
person obtain a basic permit in order to engage in certain businesses, 
such as importing into the United States distilled spirits, wine or 
malt beverages; distilling spirits or producing wine; or purchasing for 
resale at wholesale distilled spirits, wine or malt beverages.
    Current Actions: TTB is submitting this information collection as a 
revision. The form remains unchanged; however, we are updating the 
number of respondents and total annual burden hours to reflect an 
increase in the number of respondents.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 3,500.
    Estimated Total Annual Burden Hours: 5,656.

    Title: Application for Amended Basic Permit under the Federal 
Alcohol Administration Act.
    OMB Number: 1513-0019.
    TTB Form Number: 5100.18.
    Abstract: TTB Form 5100.18 is completed by anyone who has a basic 
permit under the Federal Alcohol Administration Act and wants TTB to 
amend that permit. The submission of a TTB F 5100.18 to TTB is 
required, for example, when there is a change in a trade name or 
corporate name or a change in address, as set forth in 27 CFR 1.4 and 
1.41.
    Current Actions: TTB is submitting this information collection as a 
revision. The form remains unchanged; however, we are updating the 
number of respondents and total annual burden hours to reflect an 
increase in the number of respondents.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 2,700.
    Estimated Total Annual Burden Hours: 1,233.

    Title: Formula and Process for Nonbeverage Product.
    OMB Number: 1513-0021.
    TTB Form Number: 5154.1.
    Abstract: Businesses using taxpaid distilled spirits to manufacture

[[Page 41359]]

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 Form 5154.1.
    Current Actions: TTB is submitting this information collection as a 
revision. We are revising TTB F 5154.1 to add a link to Formulas on 
Line (FONL), a system used to submit formulas electronically. We are 
also updating the number of respondents and total annual burden hours 
to reflect an increase in the number of respondents.
    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: 2,444.

    Title: Environmental Information.
    Supplemental Information on Water Quality Consideration--Under 33 
U.S.C. 1341(a).
    OMB Number: 1513-0023.
    TTB Form Number: 5000.29 and 5000.30, respectively.
    Abstract: TTB uses TTB Form 5000.29 to comply with its 
responsibilities under 42 U.S.C. 4332, which is a provision of the 
National Environmental Policy Act. In general, this form is used to 
determine whether operations proposed by a person in connection with an 
application for a permit will have a significant environmental impact 
and, as a result, whether a formal environmental impact statement or an 
environmental permit is necessary for a proposed operation. TTB uses 
TTB Form 5000.30 to comply with its responsibilities under 33 U.S.C. 
1341, which is a provision of the Clean Water Act. 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, as amended by the Clean 
Water Act (33 U.S.C. 1341(a)). Manufacturers that discharge a solid or 
liquid effluent into navigable waters submit this form.
    Current Actions: TTB is submitting this information collection as a 
revision. The forms remain unchanged; however, we are updating the 
number of respondents and total annual 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.
    Estimated Number of Respondents: 8,000.
    Estimated Total Annual Burden Hours: 4,000.

    Title: Distilled Spirits Records and Monthly Report of Production 
Operations.
    OMB Number: 1513-0047.
    TTB Form Number: 5110.40.
    TTB REC Number: 5110/01.
    Current Actions: TTB is 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: 150.
    Estimated Total Annual Burden Hours: 3,600.

    Title: Registration of Distilled Spirits Plants and Miscellaneous 
Requests and Notices for Distilled Spirits Plants.
    OMB Control Number: 1513-0048.
    TTB Form Number: 5110.41.
    Abstract: The information provided by the applicant assists TTB in 
determining the eligibility of the applicant to engage in certain 
operations and is needed to register the distilled spirits plant. This 
form is used by persons who wish to establish distilled spirits plant 
operations.
    Current Actions: TTB is 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: 534.
    Estimated Total Annual Burden Hours: 4,471.

    Title: Offer in compromise of liability incurred under the 
provisions of Title 26, U.S. Code, enforced and administered by the 
Alcohol and Tobacco Tax and Trade Bureau.
    Collection Information Statement for Individuals.
    Collection Information Statement for Businesses.
    OMB Number: 1513-0054.
    TTB Form Number: TTB F 5640.1, TTB F 5600.17, and TTB F 5600.18, 
respectively.
    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. If the party is unable to pay the offer in full, TTB F 
5600.17 and 5600.18 are used to gather financial information to develop 
an installment agreement to allow the party to pay without incurring a 
financial hardship.
    Current Actions: TTB is 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: 60.
    Estimated Total Annual Burden Hours: 140.

    Title: Special Tax Renewal Registration and Return/Special Tax 
Location Registration Listing.
    OMB Number: 1513-0073.
    TTB REC Number: 5530/2.
    Abstract: Manufacturers of nonbeverage products are required to 
keep records, which TTB uses to prevent diversion for beverage use of 
spirits that are claimed to be eligible for drawback of tax due to 
nonbeverage use. The records are necessary to maintain accountability 
over these spirits. The records 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: TTB is 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: 501.
    Estimated Total Annual Burden Hours: 10,521.

    Title: Proprietors or Claimants Exporting Liquors.
    OMB Control Number: 1513-0075.
    TTB REC 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

[[Page 41360]]

(refund) of the taxes paid. This export drawback allows the 
manufacturer to recover the amount of the tax paid to the government. 
This recordkeeping requirement assists TTB in preventing diversions to 
the domestic market of untaxed distilled spirits, beer, and wine. This 
recordkeeping requirement makes it possible to trace alcohol beverages 
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: TTB is 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: Administrative Remedies--Closing Agreements.
    OMB Number: 1513-0099.
    TTB Form or REC 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 except upon a showing 
of fraud or malfeasance, or misrepresentation of a material fact.
    Current Actions: TTB is 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: One (1).
    Estimated Total Annual Burden Hours: One (1).

    Dated: July 9, 2014.
Rochelle E. Stern,
Director, Regulations and Rulings Division.
[FR Doc. 2014-16522 Filed 7-14-14; 8:45 am]
BILLING CODE 4810-31-P