[Federal Register Volume 82, Number 167 (Wednesday, August 30, 2017)]
[Notices]
[Pages 41308-41310]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-18365]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple TTB Information Collection Requests

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before September 29, 2017 to 
be assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, including suggestions for 
reducing the burden, to (1) Office of Information and Regulatory 
Affairs, Office of Management and Budget, Attention: Desk Officer for 
Treasury, New Executive Office Building, Room 10235, Washington, DC 
20503, or email at [email protected] and (2) Treasury PRA 
Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8142, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT:  Copies of the submissions may be 
obtained from Jennifer Leonard by emailing [email protected], calling 
(202) 622-0489, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION: 

Alcohol and Tobacco Tax and Trade Bureau (TTB)

    Title: Letterhead Applications and Notices Filed by Brewers, TTB 
REC 5130/2; and Brewer's Notice, TTB F 5130.10.
    OMB Control Number: 1513-0005.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5401 
requires brewers to file a notice of intent to operate a brewery, 
containing such information as prescribed by regulation. Under this 
authority, TTB requires brewery applicants to submit TTB F 5130.10, 
Brewer's Notice, which collects information similar to that provided 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 will not 
jeopardize the revenue and will comply with the IRC and the TTB 
regulations.
    Form: TTB F 5130.10.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 32,092.

    Title: Application to Establish and Operate Wine Premises, and Wine 
Bond.
    OMB Control Number: 1513-0009.
    Type of Review: Extension without change of a currently approved 
collection.
    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. Unless exempted by the IRC at 26 U.S.C. 
5551(d), 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.
    Forms: TTB F 5120.36w, TTB F 5120.36, TTB F 5120.25.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 3,345.

    Title: Brewer's Bond and Brewer's Bond Continuation Certificate; 
Brewer's

[[Page 41309]]

Collateral Bond and Brewer's Collateral Bond Continuation Certificate.
    OMB Control Number: 1513-0015.
    Type of Review: Extension without change of a currently approved 
collection.
    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 provide 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, under the IRC at 26 U.S.C. 7101, 
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 the form used to file such 
collateral bonds. 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.
    Forms: TTB F 5130.22, TTB F 5130.23, TTB F 5130.25, TTB F 5130.27.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 422.

    Title: Withdrawal of Spirits, Specially Denatured Spirits, or Wines 
for Exportation.
    OMB Control Number: 1513-0037.
    Type of Review: Extension without change of a currently approved 
collection.
    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 in 27 CFR part 28, exporters use TTB F 5100.11 to 
report these types of removals without payment of tax.
    Form: TTB F 5100.11.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 1,500.

    Title: Application for Transfer of Spirits and/or Denatured Spirits 
in Bond.
    OMB Control Number: 1513-0038.
    Type of Review: Extension without change of a currently approved 
collection.
    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 in 27 CFR part 19 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 or, for certain small alcohol excise taxpayers, is exempt from 
such bond coverage.
    Form: TTB F 5100.16.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 228.

    Title: Registration of Distilled Spirits Plants and Miscellaneous 
Requests and Notices and Distilled Spirits Plans.
    OMB Control Number: 1513-0048.
    Type of Review: Extension without change of a currently approved 
collection.
    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 or to make 
certain amendments to an existing DSP registration. The TTB regulations 
in 27 CFR part 19 also 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.
    Form: TTB F 5110.41.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 4,386.

    Title: Report of Wine Premises Operations.
    OMB Control Number: 1513-0053.
    Type of Review: Extension without change of a currently approved 
collection.
    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 generalized statistical report on wine operations, 
which is made available to the public on TTB's Web site.
    Forms: TTB F 5120.17sm, TTB F 5120.17.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 34,711.

    Title: Excise Tax Return.
    OMB Control Number: 1513-0083.
    Type of Review: Extension without change of a currently approved 
collection.
    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.
    Forms: TTB F 5000.24sm, TTB F 5000.24.
    Affected Public: Businesses or other for-profits.

[[Page 41310]]

    Estimated Total Annual Burden Hours: 85,888.

    Title: Pay.gov User Agreement.
    OMB Control Number: 1513-0117.
    Type of Review: Extension without change of a currently approved 
collection.
    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.
    Form: TTB F 5000.31.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 79.

    Title: Application, Permit, and Report--Wine and Beer (Puerto 
Rico); and Application, Permit, and Report--Distilled Spirits Products 
(Puerto Rico).
    OMB Control Number: 1513-0123.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: In general, under the Internal Revenue Code at 26 U.S.C. 
7652(a)(1), merchandise manufactured in Puerto Rico and shipped to the 
United States for consumption or sale is subject to a tax equal to the 
internal revenue tax imposed in the United States upon like articles of 
merchandise of domestic manufacture. Under this authority, in order to 
protect the revenue, the TTB regulations require, among other things, 
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, tax-pay, 
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, tax-pay, 
and withdraw for shipment to the United States certain distilled 
spirits products.
    Forms: TTB F 5100.21, TTB F 5110.51.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 35.

    Title: Distilled Spirits Bond
    OMB Control Number: 1513-0125.
    Type of Review: Extension without change of a currently approved 
collection.
    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. Form TTB F 5110.56 is used by proprietors of Distilled 
Spirits Plants (DSPs) and Alcohol Fuel Plants (AFPs) to file bond 
coverage with TTB. Using this form, these proprietors may file coverage 
and/or withdraw coverage for one plant or multiple plants, and 
proprietors of DSPs also may provide operations coverage for adjacent 
wine cellars. 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.
    Form: TTB F 5110.56.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 716.

    Authority: 44 U.S.C. 3501 et seq.

    Dated: August 24, 2017.
Jennifer P. Leonard,
Treasury PRA Clearance Officer.
[FR Doc. 2017-18365 Filed 8-29-17; 8:45 am]
 BILLING CODE 4810-31-P