[Federal Register Volume 84, Number 34 (Wednesday, February 20, 2019)]
[Notices]
[Page 5199]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-02725]


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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 March 22, 2019 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: 

Alcohol and Tobacco Tax and Trade Bureau (TTB)

    1. Title: Beer for Exportation.
    OMB Control Number: 1513-0114.
    Type of Review: Revision of a currently approved collection.
    Description: Under the Internal Revenue Code (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 a brewery without payment of tax for 
export or for use as supplies on certain vessels and aircraft, subject 
to regulations prescribed regulations by the Secretary of the Treasury. 
Under that authority, TTB requires brewers to give notice of each such 
removal 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 taxable domestic market.
    Form: TTB F 5130.12.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 230.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 3,420.
    Estimated Time per Response: 1.65 hours using TTB F 5130.12 or 3 
hours using the Alternate Procedure.
    Estimated Total Annual Burden Hours: 8,235.
    2. Title: Bond for Drawback under 26 U.S.C. 5111.
    OMB Control Number: 1513-0116.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (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 the required bond with TTB using form TTB F 5154.3.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 10.
    Frequency of Response: Monthly or quarterly.
    Estimated Total Number of Annual Responses: 10.
    Estimated Time per Response: 24 minutes.
    Estimated Total Annual Burden Hours: 4.
    3. Title: Certificate of Taxpaid Alcohol.
    OMB Control Number: 1513-0131.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: As provided by 19 U.S.C. 1313(d), flavoring extracts, 
medicinal and toilet preparations, and perfumes produced in the United 
States and then exported are eligible for drawback (refund) of all 
Federal alcohol excise taxes paid on the distilled spirits used to make 
the product. Under the TTB regulations at 27 CFR 17.181, nonbeverage 
product 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 respondent first submits TTB F 
5100.4 to TTB, and, after verification of the provided information, 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.
    Form: TTB F 5100.4.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 10.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 10.
    Estimated Time per Response: 30 minutes.
    Estimated Total Annual Burden Hours: 5.

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

    Dated: February 13, 2019.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2019-02725 Filed 2-19-19; 8:45 am]
 BILLING CODE 4810-31-P