[Federal Register Volume 84, Number 104 (Thursday, May 30, 2019)]
[Notices]
[Pages 25126-25127]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-11233]


-----------------------------------------------------------------------

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.

-----------------------------------------------------------------------

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 July 1, 2019 to be 
assured of consideration.

[[Page 25127]]


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: Letterhead Applications and Notices Relating to Wine (TTB 
REC 5120/2).
    OMB Control Number: 1513-0057.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Various provisions of chapter 51 of the Internal 
Revenue Code (IRC; 26 U.S.C. chapter 51) govern or authorize the 
Secretary to issue regulations regarding certain aspects of wine 
production and treatment. The IRC also imposes standards for natural 
and agricultural wines, the cellar treatment of natural wine, and the 
labeling of all wines. Under those IRC authorities, the TTB regulations 
in 27 CFR part 24 require wine premises proprietors to submit 
letterhead applications or notices to TTB when they desire to use 
alternate regulatory compliance methods or procedures or when they 
desire to undertake certain specified wine premises operations, 
particularly those that affect the kind, tax rate, or volume of wine 
produced or removed. In general, operations posing a greater jeopardy 
to the revenue require submission of letterhead applications subject to 
TTB approval, while operations posing less jeopardy to the revenue 
require submission of letterhead notices that do not require TTB pre-
approval. This information collection is necessary to ensure that 
proposed wine-related alternative methods or procedures or operations 
comply with relevant laws and regulations, and do not jeopardize the 
revenue or unduly burden TTB's administration of 27 CFR part 24.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 1,650.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 1,650.
    Estimated Time per Response: 30 minutes.
    Estimated Total Annual Burden Hours: 825.
    2. Title: Airlines Withdrawing Stock from Customs Custody (TTB REC 
5620/2).
    OMB Control Number: 1513-0074.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under provisions of the Internal Revenue Code (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 that 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 that 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 such non-taxpaid products into the domestic 
market, which is subject to tax.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 25.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 25.
    Estimated Time per Response: 100 hours.
    Estimated Total Annual Burden Hours: 2,500.

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

    Dated: May 23, 2019.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2019-11233 Filed 5-29-19; 8:45 am]
 BILLING CODE 4810-31-P