[Federal Register Volume 82, Number 110 (Friday, June 9, 2017)]
[Notices]
[Pages 26837-26840]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-11984]


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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

[Docket No. TTB-2017-0003]


Proposed Information Collections; Comment Request (No. 64)

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 August 8, 
2017.

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-2017-0003 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, 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-2017-0003 at https:/
/

[[Page 26838]]

www.regulations.gov. A link to that docket is posted on the TTB Web 
site at https://www.ttb.gov/forms/comment-on-form.shtml. You may also 
obtain paper copies of this document, the information collections 
described in it 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 a 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 comments.
    For each information collection listed below, we invite comments 
on: (a) Whether the 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 information 
collections (forms, recordkeeping requirements, or questionnaires):
    Title: Letterhead Applications and Notices Filed by Brewers; 
Brewer's Notice.
    OMB Number: 1513-0005.
    TTB Form Number: F 5130.10.
    TTB Recordkeeping Number: REC 5130/2.
    Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5401 
requires brewers to file a notice of intent to operate a brewery. Under 
this authority, TTB requires brewery applicants to submit TTB F 
5130.10, the Brewer's Notice, which collects information similar to 
that collected on a permit application and, when approved by TTB, is a 
brewer's authorization to operate. The brewer maintains the approved 
Brewer's Notice and all associated documents at the brewery premises, 
in complete and current condition, readily available for inspection by 
an appropriate TTB officer. TTB regulations promulgated under the 
authority of the IRC also require that brewers submit letterhead 
applications or notices to conduct certain activities, such as to use a 
brewery for purposes other than those specifically authorized (see 26 
U.S.C. 5411) or to operate a pilot brewery (see 26 U.S.C. 5417). 
Letterhead applications and notices are necessary to identify brewery 
activities so that TTB may ensure that proposed operations would comply 
with the IRC and would not jeopardize Federal revenue.
    Current Actions: TTB is submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated number of burden hours remain unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 6,298.
    Estimated Total Annual Burden Hours: 32,091.

    Title: Application to Establish and Operate Wine Premises, and Wine 
Bond.
    OMB Number: 1513-0009.
    TTB Form Numbers: F 5120.25 and F 5120.36.
    Abstract: The IRC at 26 U.S.C. 5351 through 5357 provides for the 
establishment of bonded wine cellars, bonded wineries, and taxpaid wine 
bottling houses and, to establish such wine premises, these IRC 
sections require the filing of applications and bonds. Under these 
authorities, TTB has issued TTB F 5120.25, Application to Establish and 
Operate Wine Premises, to collect information that TTB uses to 
determine the qualifications of an applicant applying to establish and 
operate a new wine premises. Proprietors of established wine premises 
also use TTB F 5120.25 to report changes to required information such 
as location and ownership. Wine premises respondents use TTB F 5120.36, 
Wine Bond, to file bond coverage with TTB. The bond may be secured 
through a surety company or it may be secured with collateral (cash, 
Treasury Bonds or Treasury Notes). The bond protects the revenue by 
ensuring adequate assets are available to pay Federal excise tax 
liabilities.
    Current Actions: TTB is submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated number of burden hours remain unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 4,495.
    Estimated Total Annual Burden Hours: 3,345.

    Title: Brewer's Bond and Brewer's Bond Continuation Certificate/
Brewer's Collateral Bond and Brewer's Collateral Bond Continuation 
Certificate.
    OMB Number: 1513-0015.
    TTB Form Numbers: F 5130.22, F 5130.23, F 5130.25, and F 5130.27.
    Abstract: Subject to the exemption in IRC at 26 U.S.C. 5551(d) for 
brewers eligible to pay excise taxes on an annual or quarterly basis, 
the IRC at 26 U.S.C. 5401(b) requires brewers to execute a bond to 
protect the revenue. The Brewer's Bond (TTB F 5130.22) is a contract 
between the brewer and an authorized surety company to provide such a 
bond. In lieu of a surety bond, brewers may furnish certain United 
States securities, cash, or cash equivalent as collateral to protect 
the revenue. The Brewer's Collateral Bond (TTB F 5130.25) is a form to 
facilitate this transaction. Also under the IRC at 26 U.S.C. 5401(b), 
brewers' bonds expire every four years. Instead of filing a new bond, a 
brewer may furnish a continuation certificate to extend the term of the 
bond, using the Brewer's Bond Continuation Certificate (TTB F 5130.23) 
or the Brewer's Collateral Bond Continuation Certificate (TTB F 
5130.27), as appropriate.
    Current Actions: TTB is submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated number of burden hours remain unchanged.
    Type of Review: Extension of a currently approved collection.

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    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 652.
    Estimated Total Annual Burden Hours: 364.

    Title: Withdrawal of Spirits, Specially Denatured Spirits, or Wines 
for Exportation.
    OMB Number: 1513-0037.
    TTB Form Number: F 5100.11.
    Abstract: The IRC, at 26 U.S.C. 5066, 5214, and 5362, provides that 
distilled spirits, denatured spirits, and wines may be withdrawn from 
internal revenue bonded premises without payment of the Federal excise 
tax for direct exportation or exportation to the armed forces of the 
United States, or for transfer to a foreign trade zone or a customs 
bonded warehouse, or for use as supplies on vessels or aircraft. These 
IRC sections also state that such withdrawals are subject to 
regulations prescribed by the Secretary of the Treasury. As required by 
TTB regulations, exporters use TTB F 5100.11 to report these types of 
removals without payment of tax.
    Current Actions: TTB is submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated number of burden hours remain unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 150.
    Estimated Total Annual Burden Hours: 1,500.

    Title: Application for Transfer of Spirits and/or Denatured Spirits 
in Bond.
    OMB Number: 1513-0038.
    TTB Form Number: F 5100.16.
    Abstract: Under the IRC at 26 U.S.C. 5005(c), when a proprietor of 
a distilled spirits plant (DSP) or an alcohol fuel plant (AFP, a type 
of DSP) desires to have spirits or denatured spirits transferred to 
their plant from another domestic plant, the proprietor must make an 
application to receive such spirits in bond. Under this authority, the 
TTB regulations require that the receiving proprietor file an 
application for the transfer on TTB F 5100.16, Application for Transfer 
of Spirits and/or Denatured Spirits in Bond. TTB must approve the 
application before the transfer may occur. With the submission of this 
form TTB, can ensure that the receiving plant has adequate bond 
coverage.
    Current Actions: TTB is submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated number of burden hours remain unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 250.
    Estimated Total Annual Burden Hours: 228.

    Title: Registration of Distilled Spirits Plants and Miscellaneous 
Requests and Notices for Distilled Spirits Plants, and other Distilled 
Spirits Related Requests and Notices.
    OMB Number: 1513-0048.
    TTB Form Number: F 5110.41.
    Abstract: The IRC at 26 U.S.C. 5171 and 5172 provide that an 
application to register a distilled spirits plant (DSP) be made in 
conformity with regulations issued by the Secretary of the Treasury, 
while 26 U.S.C. 5201 requires DSPs to operate in conformity with such 
regulations. Under these authorities, the TTB regulations in 27 CFR 
part 19 prescribe the use of TTB F 5110.41 to register a DSP and 
require DSP operators to submit various miscellaneous notices or 
requests to vary their operations from the requirements of that part. 
In addition, the regulations in part 19 require persons who are neither 
registered DSPs nor applicants for registration to submit applications 
or notices related to certain distilled spirits activities, such as the 
establishment of an experimental DSP or the use of spirits for research 
purposes. The required information assists TTB in determining a 
person's eligibility to establish and operate a DSP, whether a variance 
from TTB's regulatory requirements should be approved, and whether non-
DSP entities are eligible to engage in certain distilled spirits-
related activities.
    Current Actions: TTB is submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated number of burden hours remain unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 2,276.
    Estimated Total Annual Burden Hours: 5,883.

    Title: Report of Wine Premises Operations.
    OMB Number: 1513-0053.
    TTB Form Number: F 5120.17.
    Abstract: The IRC, at 26 U.S.C. 5367, authorizes regulations 
requiring the keeping of records and the filing of returns related to 
wine cellar and bottling house operations. Section 5555 of the IRC also 
generally requires any person liable for tax under chapter 51 of the 
IRC to keep records, provide statements, and make returns as prescribed 
by regulation. Under these authorities, the TTB wine regulations in 27 
CFR part 24 require wine premises to file periodic operations reports 
on form TTB F 5120.17. TTB uses this information to ensure collection 
of the Federal excise tax due on the wine produced, and to ensure wine 
is produced in accordance with applicable Federal law and regulations. 
TTB also uses this report to collect raw data on wine premises activity 
for its monthly statistical report on wine operations, which is made 
available to the public on TTB's Web site.
    Current Actions: TTB is submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated number of burden hours remain unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 6,034.
    Estimated Total Annual Burden Hours: 34,711.

    Title: Excise Tax Return.
    OMB Number: 1513-0083.
    TTB Form Number: F 5000.24.
    Abstract: Under the IRC at 26 U.S.C. 5061(a) and 5703(b), the 
Federal alcohol and tobacco excise tax is collected on the basis of a 
return. 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 provided on the return form to 
establish the taxpayer's identity, the amount and type of taxes due, 
and the amount of payments made. This information is necessary for the 
collection of the revenue.
    Current Actions: TTB is submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated number of burden hours remain unchanged
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 18,479.
    Estimated Total Annual Burden Hours: 127,513.

    Title: Pay.gov User Agreement.

[[Page 26840]]

    OMB Number: 1513-0117.
    TTB Form Number: F 5000.31.
    Abstract: The Pay.gov system allows businesses and members of the 
public to pay various Federal taxes and fees, and submit various 
reports and requests, electronically. The TTB portion of the Pay.gov 
system provides qualified alcohol and tobacco proprietors with a means 
to file tax returns and pay taxes, and submit operations and production 
reports, electronically rather than submitting paper checks and 
documents by mail or delivery service. TTB uses the Pay.gov User 
Agreement to identify, validate, approve, and register qualified users 
of its portion of the Pay.gov system.
    Current Actions: TTB is submitting this information collection as a 
revision. While the information collection remains the same, we are 
decreasing the estimated number of respondents and burden hours due to 
a decrease in the number of industry members submitting Pay.gov 
agreements to TTB.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 950.
    Estimated Total Annual Burden Hours: 80.

    Title: Application, Permit, and Report--Wine and Beer (Puerto 
Rico), and Application, Permit, and Report--Distilled Spirits Products 
(Puerto Rico).
    OMB Number: 1513-0123.
    TTB Form Numbers: F 5100.21 and F 5110.51.
    Abstract: In general, under the IRC at 26 U.S.C. 7652(a)(1), wine, 
beer, and distilled spirits products produced in Puerto Rico and 
shipped to the United States for consumption or sale are subject to the 
Federal excise taxes equal to those imposed by the IRC for 
domestically-produced products. TTB regulations require the use of TTB 
F 5100.21 and TTB F 5110.51 by persons shipping wine, beer, and certain 
distilled spirits products produced in Puerto Rico to the United States 
for domestic consumption or sale. TTB F 5100.21 is an application and 
permit to compute the Federal excise tax on, taxpay, and withdraw wine 
or beer for shipment to the United States. TTB F 5110.51 is an 
application and permit to compute the tax on, taxpay, and withdraw for 
shipment to the United States certain distilled spirits products.
    Current Actions: TTB is submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated number of burden hours remain unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 35.
    Estimated Total Annual Burden Hours: 35.

    Title: Distilled Spirits Bond.
    OMB Number: 1513-0125.
    TTB Form Number: F 5110.56.
    Abstract: Subject to the exemptions under the IRC at 26 U.S.C. 
5551(d) and 5181(c)(3), the IRC at 26 U.S.C. 5173 and 5181 requires 
distilled spirits plants (DSPs) and alcohol fuel plants (AFPs) to 
furnish a bond. TTB F 5110.56 is used by DSP and AFP proprietors to 
file bond coverage with TTB. The bond may be secured through a surety 
company or it may be secured with collateral (cash or Treasury Bonds or 
Treasury Notes). The bond protects the revenue by ensuring adequate 
assets are available to pay Federal excise tax liabilities.
    Current Actions: TTB is submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated number of burden hours remain unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 358.
    Estimated Total Annual Burden Hours: 716.

    Dated: June 5, 2017.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2017-11984 Filed 6-8-17; 8:45 am]
 BILLING CODE 4810-31-P