[Federal Register Volume 83, Number 228 (Tuesday, November 27, 2018)]
[Notices]
[Pages 60963-60965]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-25530]


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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

[Docket No. TTB-2018-0001]


Proposed Information Collections; Comment Request (No. 72)

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 January 28, 
2019.

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-2018-0001 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, 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-2018-0001 at http://www.regulations.gov. A link to that docket is posted on the TTB website 
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 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: Authorization to Furnish Financial Information and 
Certificate of Compliance.
    OMB Number: 1513-0004.
    TTB Form Number: TTB F 5030.6.
    Abstract: The TTB regulations require applicants for alcohol and 
tobacco permits to provide certain information regarding the funds used 
to finance the proposed business. The Right to Financial Privacy Act of 
1978 (the Act; 12 U.S.C. 3401 et seq.) limits government access to 
records held by financial institutions, provides for certain procedures 
to gain access to such information, and requires that government 
agencies certify to a financial institution that the agency has 
complied with the Act's provisions. To comply with the Act's 
requirements, TTB uses TTB F 5030.6 as both a customer's authorization 
to their financial institution allowing it to disclose their financial 
information to TTB and as the required certification by TTB to the 
financial institution that TTB has complied with the Act's provisions.
    Current Actions: This information collection and its estimated 
burden remain unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits; Individuals or 
households.
    Estimated Number of Annual Respondents: 240.
    Frequency of Response: On occasion.
    Estimated Number of Annual Responses: 240.
    Estimated Per-response Burden: 15 minutes.
    Estimated Total Annual Burden Hours: 60 hours.

[[Page 60964]]

    Title: Letterhead Applications and Notices Relating to Wine (TTB 
REC 5120/2).
    OMB Number: 1513-0057.
    TTB Recordkeeping Number: TTB REC 5120/2.
    Abstract: Provisions of chapter 51 of the Internal Revenue Code 
(IRC; 26 U.S.C. chapter 51) require regulation of certain aspects of 
wine production and treatment. The IRC also imposes standards for 
natural wine, cellar treatment of natural wine, agricultural wine, and 
the labeling of all wines. Under those IRC authorities, the TTB 
regulations require proprietors to file letterhead applications and 
notices relating to certain wine production and treatment activities to 
ensure that the intended activity are performed in compliance with the 
law. Under those regulations, activities posing greater jeopardy to the 
revenue are regulated by letterhead applications subject to TTB 
approval, while activities posing less jeopardy to the revenue are 
regulated by a notice requirements that do not require TTB pre-
approval.
    Current Actions: This information collection and its estimated 
burden remain unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Annual Respondents: 1,650.
    Frequency of Response: On occasion.
    Estimated Number of Annual Responses: 1,650.
    Estimated Per-response Burden: 30 minutes.
    Estimated Total Annual Burden Hours: 825 hours.
    Title: Airlines Withdrawing Stock from Customs Custody (TTB REC 
5620/2).
    OMB Number: 1513-0074.
    TTB Recordkeeping Number: TTB REC 5620/2.
    Abstract: Under provisions of the IRC in 26 U.S.C. chapter 51, 
distilled spirits and wine produced in or imported into the United 
States are subject to Federal excise tax. However, under the IRC at 26 
U.S.C. 5214 and 5362, and subject to such regulations as the Secretary 
may prescribe, distilled spirits and wine may be removed without 
payment of tax for use on certain aircraft. In addition, under 19 
U.S.C. 1309, and subject to such regulations as the Secretary may 
prescribe, distilled spirits and wine may be withdrawn from customs 
custody without payment of tax for use as supplies on aircraft engaged 
in flights to locations outside the United States. Under those 
authorities, the TTB regulations require airlines to account for 
distilled spirits and wine withdrawn from their stocks held in customs 
custody at airports for use as supplies on aircraft engaged in foreign 
flights. Accounting for the withdrawals of such products is necessary 
to protect the revenue by detecting and preventing diversion of the 
products into the domestic market.
    Current Actions: This information collection and its estimated 
burden remain unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Annual Respondents: 25.
    Frequency of Response: On occasion.
    Estimated Number of Annual Responses: 25.
    Estimated Per-response Burden: 100 hours.
    Estimated Total Annual Burden Hours: 2,500.
    Title: Alcohol, Tobacco, and Firearms Related Documents for Tax 
Returns and Claims (TTB REC 5000/24).
    OMB Number: 1513-0088.
    TTB Recordkeeping Number: TTB REC 5000/24.
    Abstract: Chapters 51 and 52 and sections 4181 and 4182 of the IRC 
impose Federal excise taxes on distilled spirits, wine, beer, tobacco 
products, cigarette papers and tubes, and firearms and ammunition, and 
also impose special occupational taxes related to tobacco products and 
cigarette papers and tubes. The IRC requires that these excise and 
special occupational taxes be collected on the basis of a return. The 
IRC also allows for the filing of claims for the abatement, allowance, 
credit, drawback, refund, or remission of those taxes under certain 
circumstances.
    The IRC at 26 U.S.C. 5555, 5741, and 5843 authorizes the Secretary 
of the Treasury to issue regulations to require the keeping of records 
to document and substantiate the information provided in excise and 
special occupational tax returns and claims. TTB uses the information 
contained in such records to determine the appropriate tax liability 
and verify the correctness of claims and other adjustments to tax 
liability. The required records may consist of affidavits and effective 
tax rate determinations, and usual and customary business records such 
as insurance records, invoices, inventories, production records, 
shipping records, and other documents that support the information 
provided on tax returns and claims.
    Current Actions: This information collection remains unchanged. 
However, TTB is increasing the estimated number of annual respondents, 
responses, and burden hours associated with this collection. These 
increases result from continued growth in the number of TTB-regulated 
industry members, particularly in the number of small entities 
producing alcohol beverages.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits; Not-for-profit 
institutions; Individuals or households.
    Estimated Number of Annual Respondents: 81,000.
    Frequency of Response: Bi-monthly, monthly, quarterly, or annually, 
depending on the taxpayer's circumstances.
    Estimated Number of Annual Responses: 8.
    Estimated Per-response Burden: 1 hour.
    Estimated Total Annual Burden Hours: 648,000 hours.
    Title: Records Supporting Drawback Claims on Eligible Articles 
Brought into the United States from Puerto Rico or the Virgin Islands.
    OMB Number: 1513-0089.
    TTB Recordkeeping Number: TTB REC 5530/3.
    Abstract: The IRC at 26 U.S.C. 7652(g) authorizes the drawback of 
the Federal excise taxes paid on certain nonbeverage products 
containing distilled spirits (medicines, medicinal preparations, food 
products, flavors, flavoring extracts, and perfumes) brought into the 
United States from Puerto Rico or the U.S. Virgin Islands. Under 26 
U.S.C. 7652(g), the drawback provisions of the IRC at 26 U.S.C. 5111-
5114 are applicable to such products at the time of entry into the 
United States. In particular, 26 U.S.C. 5112 authorizes the Secretary 
to require the keeping of records that are necessary to document 
nonbeverage product drawback claims. Under this IRC authority, the TTB 
regulations at 27 CFR 26.174 (for Puerto Rico) and 27 CFR 26.310 (for 
the U.S. Virgin Islands) require the keeping of certain business 
records to document and substantiate the data supplied for such 
nonbeverage product drawback claims so that TTB can verify the claims 
to protect the revenue.
    Current Actions: This information collection remains unchanged. 
However, TTB is decreasing the estimated number of annual respondents, 
responses, and burden hours associated with this collection due to a 
decrease in respondents filing the drawback claims covered under this 
collection and a decrease in the number of responses filed by each 
respondent.

[[Page 60965]]

    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Annual Respondents: 10.
    Frequency of Response: On occasion.
    Estimated Number of Annual Responses: 50.
    Estimated Per-response Burden: 1 hour.
    Estimated Total Annual Burden Hours: 50 hours.
    Title: Beer for Exportation.
    OMB Number: 1513-0114.
    TTB Form Number: TTB F 5130.12.
    Abstract: Under the IRC at 26 U.S.C. 5051, Federal excise tax is 
imposed on beer removed from domestic breweries for consumption or 
sale. However, under the IRC at 26 U.S.C. 5053, beer may be removed 
from the brewery without payment of tax for export or for use as 
supplies on certain vessels and aircraft, subject to the prescribed 
regulations. Under that authority, TTB requires brewers to give notice 
of such removals on form TTB F 5130.12. Alternatively, respondents may 
apply to TTB to use an alternative method to report beer removed for 
export via a monthly summary report, provided that the respondent 
completes TTB F 5130.12 for each export shipment and maintains that 
form and the related supporting export records, such as bills of 
lading, at the respondent's premises. TTB requires this information to 
ensure that exportation of the beer took place as claimed and that 
untaxpaid beer is not diverted into the domestic market.
    Current Actions: This information collection and its estimated 
burden remain unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Annual Respondents: 175.
    Frequency of Response: On occasion.
    Estimated Number of Annual Responses: 6,020.
    Estimated Per-response Burden: 1.65 hours.
    Estimated Total Annual Burden Hours: 9,933.
    Title: Bond for Drawback Under 26 U.S.C. 5111.
    OMB Number: 1513-0116.
    TTB Form Number: TTB F 5154.3.
    Abstract: The IRC at 26 U.S.C. 5111-5114 authorizes drawback 
(refund) of all but $1.00 per gallon of the Federal excise tax paid on 
distilled spirits, if the spirits are subsequently used in the 
manufacture of certain nonbeverage products such as medicines, food 
products, flavors, and perfumes. Persons making such products must file 
claims proving their eligibility for drawback, and such claims may be 
filed on either a monthly or a quarterly basis. However, the IRC at 26 
U.S.C. 5114(b) authorizes the Secretary of the Treasury to require 
persons filing monthly claims to file a bond in order to protect the 
revenue. Under the TTB regulations, monthly claimants file their bond 
with TTB using form TTB F 5154.3.
    Current Actions: This information collection remains unchanged, and 
TTB is submitting it only for extension purposes. However, due to a 
change in agency estimates, TTB is decreasing the number of annual 
respondents, responses, and burden hours associated with this 
information collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Annual Respondents: 10.
    Frequency of Response: On occasion.
    Estimated Number of Annual Responses: 10.
    Estimated Per-response Burden: 24 minutes.
    Estimated Total Annual Burden Hours: 4 hours.
    Title: Certificate of Taxpaid Alcohol.
    OMB Number: 1513-0131.
    TTB Form Number: TTB F 5100.4.
    Abstract: Under the TTB regulations at 27 CFR 17.181, flavoring 
extracts and medicinal preparations produced in the United States and 
then exported are eligible for drawback of all Federal alcohol excise 
taxes paid on the distilled spirits used to make the product, as 
provided in 19 U.S.C. 1313(d). These export drawback claims are made to 
U.S. Customs and Border Protection (CBP) and may cover either the full 
rate of the distilled spirits excise tax paid on the alcohol if the 
respondent has made no nonbeverage drawback claim to TTB under 26 
U.S.C. 5114 (see OMB control number 1513-0030), or may cover the 
remainder of the excise tax paid on the spirits if a claim under 26 
U.S.C. 5114 was previously made. When such a drawback claim is to be 
made, the industry member submits TTB F 5100.4 to TTB, and TTB 
certifies the form to show that the excise taxes claimed for drawback 
were paid and not previously refunded. TTB returns the certified form 
to the respondent, who then submits it to CBP as part of the 
respondent's export drawback claim.
    Current Actions: This information collection remains unchanged, and 
TTB is submitting it only for extension purposes. However, due to a 
change in agency estimates, TTB is decreasing the number of annual 
responses and burden hours associated with this information collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Annual Respondents: 10.
    Frequency of Response: On occasion.
    Estimated Number of Annual Responses: 10.
    Estimated Per-response Burden: 0.5 hour.
    Estimated Total Annual Burden Hours: 5 hours.

    Dated: November 19, 2018.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2018-25530 Filed 11-26-18; 8:45 am]
 BILLING CODE 4810-31-P