[Federal Register Volume 83, Number 207 (Thursday, October 25, 2018)]
[Notices]
[Pages 53954-53957]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-23284]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple Tax and Trade Bureau 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 November 26, 2018 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 8100, Washington, 
DC 20220, or email at [email protected].

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

SUPPLEMENTARY INFORMATION:

Tax and Trade Bureau (TTB)

    1. Title: Brewer's Report of Operations and Quarterly Brewer's 
Report of Operations.
    OMB Control Number: 1513-0007.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5415 
requires that all brewers furnish reports of operations and 
transactions in the form, at the times, and for such periods as the 
Secretary of the Treasury prescribes by regulation. Under that 
authority, the TTB regulations require brewers to file monthly 
operations reports using TTB F 5130.9, Brewer's Report of Operations, 
if they anticipate an annual Federal excise tax liability of $50,000 or 
more for beer in a given calendar year. For brewers that anticipate a 
liability of less than $50,000 for such taxes in a given year and that 
had such liability the previous year, the TTB regulations require such 
brewers to file quarterly operations reports using TTB F 5130.9 or the 
simplified TTB F 5130.26, Quarterly Brewer's Report of Operations. The 
information collected from brewers on their operations reports 
regarding the amount of beer they produce, receive, return, remove, 
transfer, destroy, or otherwise gain or dispose of is necessary to 
protect the revenue and ensure compliance with statutory and regulatory 
requirements.
    Form: TTB F 5130.26sm, TTB F 5130.9.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 5,300.
    Frequency of Response: Monthly, Quarterly.
    Estimated Total Number of Annual Responses: 25,440.
    Estimated Time per Response: 45 minutes.
    Estimated Total Annual Burden Hours: 19,080.
    2. Title: Application and Permit to Ship Liquors and Articles of 
Puerto Rican Manufacture Taxpaid to the United States.

[[Page 53955]]

    OMB Control Number: 1513-0008.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The IRC at 26 U.S.C. 7652 provides that products of 
Puerto Rican manufacture shipped to the United States and withdrawn for 
consumption or sale are subject to a tax equal to the internal revenue 
tax imposed on like products manufactured in the United States, and 
that the taxes collected on such products are to be covered 
(transferred) into the Treasury of Puerto Rico. Under the TTB 
regulations in 27 CFR part 26, applicants use form TTB F 5170.7 to 
apply for, and to document, the shipment of tax-paid or tax-determined 
Puerto Rican spirits to the United States. The form documents the 
specific spirits and articles to be shipped, the amounts shipped and 
received, and the amount of tax, and it identifies the consignor in 
Puerto Rico and consignee in the United States. TTB uses the 
information to verify the accuracy of prepayments of excise tax and 
semimonthly payments of deferred excise taxes, and to maintain the 
account of revenue to be transferred into the Treasury of Puerto Rico. 
This information is necessary to protect the revenue.
    Form: TTB F 5170.7.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 20.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 2,120.
    Estimated Time per Response: 30 minutes.
    Estimated Total Annual Burden Hours: 1,060.
    3. Title: Application for Basic Permit under the Federal Alcohol 
Administration Act.
    OMB Control Number: 1513-0018.
    Type of Review: Revision of a currently approved collection.
    Description: Section 103 of the Federal Alcohol Administration Act 
(FAA Act, 27 U.S.C. 203) requires that a person must apply to the 
Secretary of the Treasury for a ``basic permit'' before beginning 
business as: (1) An importer into the United States of distilled 
spirits, wine, or malt beverages, (2) a producer of distilled spirits 
or wine, or (3) a wholesaler of distilled spirits, wine, or malt 
beverages. In addition, section 104 of the FAA Act (27 U.S.C. 204(c)) 
prescribes who is entitled to a basic permit, and it authorizes the 
Secretary to prescribe the manner and form of, and the information 
required in, basic permit applications. Under these authorities, the 
TTB regulations in 27 CFR part 1, subpart C, require that new 
applications for FAA Act basic permits must be made on form TTB F 
5100.24. This application enables TTB to determine the location of the 
proposed business, the extent of its operations, and if the applicant 
is qualified under the FAA Act to receive a basic permit.
    Form: TTB F 5100.24.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 6,000.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 6,000.
    Estimated Time per Response: 1 hour (electronic submission), 1.5 
hours (paper submission).
    Estimated Total Annual Burden Hours: 6,750.
    4. Title: Formula and Process for Nonbeverage Products.
    OMB Control Number: 1513-0021.
    Type of Review: Revision of a currently approved collection.
    Description: The Internal Revenue Code (IRC), at 26 U.S.C. 5111-
5114, authorizes drawback (refund) of excise tax paid on distilled 
spirits that are subsequently used in the manufacture medicines, 
medicinal preparations, food products, flavors, flavoring extracts, or 
perfume that are unfit for beverage purposes, and it authorizes the 
Secretary to prescribe regulations to ensure that drawback is not paid 
for unauthorized purposes. Under these authorities, TTB has issued 
regulations to require that nonbeverage drawback claimants show that 
the taxpaid distilled spirits for which a drawback claim is made were 
used in the manufacture of a product unfit for beverage use. This 
showing is based on the product's formula and process, which is 
submitted on form TTB F 5154.1 or electronically via TTB's Formulas 
Online system. This information collection is necessary to protect the 
revenue as it allows TTB to determine if a given product is unfit for 
beverage use and is of a type authorized for drawback by the IRC. This 
information collection also is beneficial to respondents as TTB's 
determination allows claimants to know in advance of actual manufacture 
if a product is or is not fit for beverage purposes and thus eligible 
or not eligible for drawback. In addition, by filing a letterhead 
notice, manufacturers may adopt approved nonbeverage product formulas 
for use at other plants they operate, and they may adopt such formulas 
from predecessor proprietors.
    Form: TTB F 5154.1.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 405.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 14,700.
    Estimated Time per Response: 30 minutes.
    Estimated Total Annual Burden Hours: 7,350.
    5. Title: Environmental Information and Supplemental Information on 
Water Quality Consideration under 33 U.S.C. 1341(a).
    OMB Control Number: 1513-0023.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: To comply with provisions of the National 
Environmental Policy Act (42 U.S.C. 4332), the Federal Water Pollution 
Control Act (Clean Water Act, 33 U.S.C. 1341(a)), and their 
implementing regulations as found, respectively, in 40 CFR 1500.6 and 
40.123.3, TTB collects environmental and water quality information from 
new and certain amended alcohol and tobacco permit applicants. TTB uses 
the environmental information supplied on TTB F 5000.29 by an applicant 
regarding solid and liquid waste, air and noise pollution, and the like 
to determine if their activities will have a significant effect on the 
environment and to determine if a formal environmental impact statement 
or an environmental permit is necessary for the proposed activities. 
TTB uses the supplemental water quality information supplied on TTB F 
5000.30 by an applicant regarding discharges of effluent into navigable 
waters to determine if a certification or waiver by the applicable 
State water quality agency is required under the Clean Water Act.
    Form: TTB F 5000.29, TTB F 5000.30.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 3,800.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 3,800.
    Estimated Time per Response: 30 minutes (electronic submission), 1 
hour (paper submission).
    Estimated Total Annual Burden Hours: 2,315.
    6. Title: Application for Operating Permit Under 26 U.S.C. 5171(d).
    OMB Control Number: 1513-0040.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: As required by the Internal Revenue Code (IRC) at 26

[[Page 53956]]

U.S.C. 5171(d), before beginning production or operations, persons who, 
for industrial use, intend to distill spirits, denature spirits, bottle 
or package, or warehouse spirits must apply for and obtain a distilled 
spirits plant (DSP) operating permit. That IRC section also requires 
persons who intend to manufacture articles using distilled spirits, and 
persons who intend to warehouse bulk spirits for non industrial use 
without bottling, to obtain a DSP operating permit. Each individual DSP 
requires an operating permit, which specifies its authorized 
activities. Under that IRC authority, the TTB regulations in 27 CFR 
part 19, Distilled Spirits Plants, require persons to apply for, and 
receive an operating permit using form TTB F 5110.25 before beginning 
operations. The form identifies the name and principal business address 
of the applicant, the DSP's location (if different from the business 
address), and the operations to be conducted at the plant. The form's 
instructions also require the applicant to submit a statement of 
business organization, information regarding the persons with 
significant interest in the business, and a list of trade names to be 
used in connection with the specified operations. Collection of this 
information by TTB is necessary to protect the revenue as it allows TTB 
to determine if an applicant is qualified under the IRC to receive an 
operating basic permit. This helps ensure that DSP proprietors are 
likely to operate their businesses in conformity with Federal laws and 
regulations, and limits the illicit manufacture and sale of non-taxpaid 
distilled spirits and/or the diversion of industrial alcohol to taxable 
beverage use.
    Form: TTB F 5110.25.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 100.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 100.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 100.
    7. Title: Alcohol Fuel Plants (AFP) Reports, and Miscellaneous 
Letterhead Applications and Notices, Marks, and Records.
    OMB Control Number: 1513-0052.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under the IRC at 26 U.S.C. 5001, distilled spirits 
produced or imported into the United States are subject to an excise 
tax of up to $13.50 per proof gallon. However, under 26 U.S.C. 
5214(a)(12) distilled spirits used for fuel purposes may be withdrawn 
from a distilled spirits plant (DSP) free of tax. To protect the 
revenue and help prevent diversion of alcohol fuel to taxable beverage 
use, 26 U.S.C. 5181 and 5207 require a proprietor of a DSP established 
as an alcohol fuel plant (AFP) to make applications, maintain records, 
and render reports as the Secretary of the Treasury prescribes by 
regulation. Under those IRC authorities, TTB has issued AFP fuel 
regulations in 27 CFR, part 19, subpart X, which require AFP 
proprietors to keep certain records, provide certain notices, place 
certain marks on alcohol fuel containers, and make annual operations 
reports using form TTB F 5110.75. The information collected under these 
regulations is necessary to keep AFP permits current, to account for 
distilled spirits produced for fuel purposes and verify the spirits' 
disposition, and to evaluate requested variations from prescribed AFP 
procedures.
    Form: TTB F 5110.75.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 1,900.
    Frequency of Response: Annually, On Occasion.
    Estimated Total Number of Annual Responses: 1,962.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 1,962.
    8. Title: Tobacco Bond--Collateral, Tobacco Bond--Surety, and 
Tobacco Bond.
    OMB Control Number: 1513-0103.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: To protect the revenue, the IRC at 26 U.S.C. 5711 
requires that every person, before commencing business as a 
manufacturer of tobacco products or cigarette papers and tubes, or as 
an export warehouse proprietor, file a bond in the amount, form, and 
manner as prescribed by the Secretary by regulation. Also, the IRC at 
26 U.S.C. 7101 requires that such bonds be guaranteed by a surety or by 
the deposit of collateral in the form of United States Treasury bonds 
or notes. Under these IRC authorities, TTB has issued tobacco bond 
regulations in 27 CFR parts 40 and 44. These regulations require the 
prescribed persons to file a surety or collateral bond with TTB in an 
amount equivalent to the potential tax liability of the person, within 
a minimum and a maximum amount. The TTB regulations also require a 
strengthening bond when the amount of an existing bond is found to be 
insufficient, and require a superseding bond when a current bond is no 
longer valid for reasons specified by regulation. The prescribed 
persons may provide a surety bond using TTB F 5000.25 or a collateral 
bond using TTB F 5000.26. TTB F 5200.29 is a combination of those two 
forms, and it currently may be used to meet TTB's tobacco bond 
requirements as an approved alternate procedure.
    Form: TTB F 5200.25, TTB F 5200.26, TTB F 5200.29.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 215.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 215.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 215.
    9. Title: Monthly Report--Importer of Tobacco Products or Processed 
Tobacco.
    OMB Control Number: 1513-0107.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under the IRC at 26 U.S.C. 5722, importers of tobacco 
products and of processed tobacco are required to make reports 
containing such information, in such form, at such times, and for such 
periods as the Secretary shall prescribe by regulation. Under this 
authority, the TTB tobacco import regulations in 27 CFR part 41 require 
importers of tobacco products and importers of processed tobacco to 
submit a monthly report on TTB F 5220.6 to account for such products on 
hand, received, and removed. TTB requires this information to protect 
the revenue as it assists TTB in ensuring that the appropriate taxes on 
such products are paid. The required information also allows TTB to 
determine the amount and disposition of tobacco products and processed 
tobacco imported into the United States, which assists TTB in 
preventing diversion of tobacco products and processed tobacco into the 
illegal market.
    Form: TTB F 5220.6.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 280.
    Frequency of Response: Monthly.
    Estimated Total Number of Annual Responses: 3,360.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 3,360.
    10. Title: Formulas for Fermented Beverage Products, TTB REC 5052/
1.
    OMB Control Number: 1513-0118.

[[Page 53957]]

    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under the authority of the IRC at 26 U.S.C. 5051, 
5052, and 7805, and the authority of the FAA Act at 27 U.S.C. 205(e), 
the TTB regulations in 27 CFR parts 7 and 25 require beer and malt 
beverage producers and importers to file a formula when certain non-
exempted ingredients, flavors, colors, or processes are used to produce 
a non-traditional fermented beverage product. This information 
collection, which is submitted to TTB as a written notice, is necessary 
to (1) ensure that the Federal alcohol excise tax revenue due under the 
provisions of chapter 51 of the IRC is not jeopardized for domestically 
made or imported beer, and (2) to ensure that the alcohol beverage 
labeling provisions of the FAA Act are met for imported products that 
meet the FAA Act definition of malt beverage.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 550.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 1,650.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 1,650.
    11. Title: Formula and Process for Domestic and Imported Alcohol 
Beverages.
    OMB Control Number: 1513-0122.
    Type of Review: Revision of a currently approved collection.
    Description: Chapter 51 of the Internal Revenue Code (IRC, 26 
U.S.C. chapter 51) governs the production, classification, and taxation 
of alcohol products, while the Federal Alcohol Administration Act (FAA 
Act) at 27 U.S.C. 205(e) requires alcohol beverage labels to provide 
consumers with adequate information as to the identity and quality of 
alcohol beverages, and each statute authorizes the Secretary to issue 
regulations related to such activities. The TTB regulations issued 
under those authorities require alcohol beverage producers and 
importers to obtain formula approval from TTB for certain non-standard 
products to ensure that the product is properly classified for excise 
tax purposes under the IRC and that it is properly labeled under the 
FAA Act. Currently, in lieu of the formula forms and letterhead notices 
specified in the TTB regulations and specific to each alcohol commodity 
(distilled spirits, wine, and beer/malt beverages), which are approved 
under separate OMB control numbers, respondents may submit TTB F 
5100.51 or its electronic equivalent, Formulas Online (FONL), approved 
under this OMB control number, to TTB as an alternate procedure.
    Form: TTB F 5100.51.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 2,937.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 14,485.
    Estimated Time per Response: 2 hours.
    Estimated Total Annual Burden Hours: 28,970.

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

    Dated: October 19, 2018.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2018-23284 Filed 10-24-18; 8:45 am]
 BILLING CODE 4810-31-P