[Federal Register Volume 80, Number 102 (Thursday, May 28, 2015)]
[Notices]
[Pages 30539-30541]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-12873]


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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

[Docket No. TTB-2015-0001]


Proposed Information Collections; Comment Request (No. 53)

AGENCY: Alcohol and Tobacco Tax and Trade Bureau (TTB); 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 July 27, 
2015.

ADDRESSES: 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.
     http://www.regulations.gov: Use the comment form for this 
document posted within Docket No. TTB-2015-0001 on ``Regulations.gov,'' 
the Federal e-rulemaking portal, to submit comments via the Internet;
     U.S. Mail: Michael Hoover, 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: Michael Hoover, 
Alcohol and Tobacco Tax and Trade Bureau, Regulations and Rulings 
Division, 1310 G Street NW., Suite 400, Washington, DC 20005.
    Please submit separate comments for each specific information 
collection listed in this document. You must reference the information 
collection's title, form or recordkeeping requirement number, and OMB 
number (if any) in your comment.
    You may view copies of this document, the information collections 
listed in it and any associated instructions, and all comments received 
in response to this document within Docket No. TTB-2015-0001 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. You may also 
obtain paper copies of this document, the information collections 
described in it

[[Page 30540]]

and any associated instructions, and any comments received in response 
to this document by contacting Michael Hoover at the addresses or 
telephone number shown below.

FOR FURTHER INFORMATION CONTACT: Michael Hoover, Alcohol and Tobacco 
Tax and Trade Bureau, 1310 G Street NW., Box 12, Washington, DC 20005; 
telephone 202-453-1039, ext. 135; 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, 
recordkeeping requirements, or questionnaires:
    Title: Taxable Articles Without Payment of Tax.
    OMB Number: 1513-0027.
    TTB Form Number: TTB F 5200.14.
    Abstract: Manufacturers of tobacco products, cigarette papers, or 
cigarette tubes, cigar manufacturers operating in a customs bonded 
manufacturing warehouse, and export warehouse proprietors may remove 
such products without payment of the Federal tobacco excise tax for 
export or for consumption beyond the jurisdiction of the internal 
revenue laws of the United States, under 26 U.S.C. 5704(b). The 
manufacturer or export warehouse proprietor records these removals on 
TTB F 5200.14, which is also signed by the recipient or a customs 
officer, certifying the appropriate receipt of the products. The form, 
therefore, is used to show that these tax-free removals are in fact 
delivered in compliance with the law.
    Current Actions: TTB is submitting this collection as a revision. 
The data collected on the form remains the same. However, TTB is 
changing the title of this information collection and the form to 
``Removals of Tobacco Products, Cigarette Papers and Tubes Without 
Payment of Tax'' to more clearly reflect the purpose of the collection 
and form. As a convenience for industry members, TTB also is adding a 
continuation page for Item 10, Shipment Description, so that they may 
describe additional shipments on the form itself instead of having to 
provide their own continuation page(s) or use an additional form. TTB 
is also making other minor typographic corrections to the form. The 
number of respondents and burden hours for this collection remain the 
same.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 280.
    Estimated Total Annual Burden Hours: 61,600.

    Title: Excise Tax Return.
    OMB Number: 1513-0083.
    TTB Form Number: TTB F 5000.24.
    Abstract: TTB is responsible for the collection of the Federal 
excise taxes imposed by 26 U.S.C. chapters 51 and 52 on distilled 
spirits, wine, beer, tobacco products, and cigarette papers and tubes. 
Under 26 U.S.C. 5061(a) and 5703(b), the tax is collected on the basis 
of a return, and, therefore, businesses, other than those in Puerto 
Rico, report their Federal excise tax liability on those products on 
TTB F 5000.24, Excise Tax Return. TTB uses the information requested on 
the return form to establish the taxpayer's identity, the amount and 
type of taxes due, and the amount of payments made.
    Current Actions: TTB is submitting this collection as a revision. 
The form remains unchanged. We are updating the number of respondents 
to reflect an increase in the number of taxpayers filing excise tax 
returns. However, although the number of respondents has increased, we 
are updating the annual burden hours to show a decrease, because of a 
decrease in the number of taxpayers who file the form semi-monthly. 
Regulatory changes now allow more alcohol excise taxpayers to file 
quarterly rather than semi-monthly, which results in a decrease in the 
total number of responses. In addition, more taxpayers meet the 
criteria for filing annually rather than semi-monthly, which also 
contributes to the decrease in the number of responses.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 18,371.
    Estimated Total Annual Burden Hours: 127,513.

    Title: Tobacco Bond.
    OMB Number: 1513-0103.
    TTB Form Numbers: TTB F 5200.25, TTB F 5200.26, and TTB F 5200.29.
    Abstract: TTB requires a collateral bond (TTB F 5200.25) or a 
corporate surety bond (TTB F 5200.26) to ensure payment of the Federal 
excise tax on tobacco products and cigarette papers and tubes removed 
from the factory or warehouse subject to tax. Tobacco industry members 
also may use TTB F 5200.29, which is a combination of TTB F 5200.25 and 
TTB F 5200.26, to satisfy the TTB bond requirements. Manufacturers of 
tobacco products or cigarette papers and tubes and proprietors of 
export warehouses, along with corporate sureties, are the respondents 
for this form.
    Current Actions: TTB is submitting this collection as a revision. 
The forms remain unchanged. However, we are revising the burden 
estimate to reflect an increase in the number of respondents and the 
resulting burden hours.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 200.
    Estimated Total Annual Burden Hours: 325.

    Title: Formula and Process for Domestic and Imported Alcohol 
Beverages.
    OMB Number: 1513-0122.
    TTB Form Number: TTB F 5100.51.
    Abstract: This form is used by industry members to obtain approval 
of formulas for alcohol beverage products where the TTB regulations 
require such

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approval. TTB uses the information provided on TTB F 5100.51 to ensure 
appropriate classification of distilled spirits, wine, and malt 
beverages for labeling and taxation purposes. The form collects 
information regarding the person filing, the type of product made, the 
ingredients used, and the manufacturing process.
    Current Actions: TTB is submitting this collection as a revision. 
The form remains unchanged. However, we are revising the burden 
estimate to reflect an increase in the number of respondents and the 
resulting increase in burden hours.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 2,700.
    Estimated Total Annual Burden Hours: 7,254.

    Dated: May 21, 2015.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2015-12873 Filed 5-27-15; 8:45 am]
 BILLING CODE 4810-31-P