[Federal Register Volume 82, Number 186 (Wednesday, September 27, 2017)]
[Notices]
[Pages 45111-45112]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-20678]


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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 October 27, 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].

[[Page 45112]]


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 & Trade Bureau (TTB)

    Title: Drawback on Beer Exported.
    OMB Control Number: 1513-0017.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Under the Internal Revenue Code (IRC) at 26 U.S.C. 5055, 
brewers may receive drawback (refund) of the Federal excise tax paid on 
beer produced in the United States when such beer is exported or 
delivered for use as supplies on vessels and aircraft, if proof of such 
action is provided as the Secretary of the Treasury (the Secretary) may 
by regulation require. Under this authority, after taxpaid domestic 
beer is exported to a foreign country, delivered to the U.S. Armed 
Forces for export, delivered for use as supplies on vessels or 
aircraft, or transferred to a foreign trade zone for subsequent 
exportation, the TTB regulations allow the brewer or exporter to file a 
claim for drawback of the excise taxes paid on such beer using TTB F 
5130.6. The required information is necessary to protect the revenue; 
it provides TTB with documentation through which TTB can determine that 
beer for which drawback is claimed is eligible for such drawback.
    Form: TTB Form 5130.6.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 2,400.

    Title: Inventory--Manufacturer of Tobacco Products or Processed 
Tobacco.
    OMB Control Number: 1513-0032.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The IRC at 26 U.S.C. 5721 requires manufacturers of 
tobacco products and processed tobacco to complete an inventory at the 
commencement of business, the conclusion of business, and at any other 
time the Secretary by regulation prescribes. Under the IRC at 26 U.S.C. 
5741, these manufacturers are also required to keep records and make 
them available for inspection in the manner the Secretary by regulation 
prescribes. Under these authorities, the TTB regulations require 
manufacturers of tobacco products and processed tobacco to provide 
inventories on TTB F 5210.9 at the commencement of business, the 
conclusion of business, when changes in business ownership or location 
occur, and at any other time as directed by the appropriate TTB 
officer. This information is necessary to protect the revenue. TTB F 
5210.9 provides a uniform format for recording certain inventories, 
which TTB uses to ensure that a manufacturer's Federal excise tax is 
correctly determined.
    Form: TTB Form 5210.9.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 200.

    Title: Tax Deferral Bond--Distilled Spirits (Puerto Rico).
    OMB Control Number: 1513-0050.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Under the IRC at 26 U.S.C. 7652, beverage distilled 
spirits and nonbeverage products containing spirits subject to tax 
manufactured in Puerto Rico and brought into the United States are 
subject to a tax equal to that imposed on domestically produced spirits 
under 26 U.S.C. 5001, and the Secretary is authorized to prescribe 
regulations regarding the mode and time for payment and collection of 
such taxes. Under this authority, the TTB regulations allow respondents 
who ship such products from Puerto Rico to the United States to either 
choose to pay the required tax prior to shipment or to file a bond to 
defer payment of the tax until the submission of the respondent's next 
excise tax return and payment. The TTB regulations require respondents 
who elect to defer payment of tax to file a tax deferral bond on TTB F 
5110.50, which is a contract between the person withdrawing the 
products in Puerto Rico for shipment to the United States and the 
surety. The required information is necessary to protect the revenue; 
it ensures payment of the applicable tax.
    Form: TTB Form 5110.50.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 10.

    Title: Usual and Customary Business Records Relating to Wine.
    OMB Control Number: 1513-0115.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Under the authority of the IRC at 26 U.S.C. 5362, 5367, 
5369, 5370, and 5555, the TTB regulations require wineries, taxpaid 
wine bottling houses, and vinegar plants to keep usual and customary 
business records relating to wine, including purchase invoices, sales 
invoices, and internal records, in order to document their use of 
authorized materials and processes and their production and processing, 
packaging, storing, and shipping operations. The requirements to keep 
such records are necessary to protect the revenue. TTB routinely 
inspects these records to ensure the proper payment of Federal wine 
excise taxes by these businesses and to ensure that wine is produced, 
packaged, stored, shipped, and transferred in accordance with the 
applicable Federal laws and regulations.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 1.

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

    Dated: September 22, 2017.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2017-20678 Filed 9-26-17; 8:45 am]
BILLING CODE 4810-31-P