[Federal Register Volume 84, Number 147 (Wednesday, July 31, 2019)]
[Notices]
[Pages 37391-37392]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-16248]


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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 August 30, 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

[[Page 37392]]

Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8142, 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)

    Title: Application for Extension of Time for Payment of Tax.
    OMB Control Number: 1513-0093.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 6161 
authorizes the Secretary of the Treasury to grant taxpayers up to 6 
months of additional time to pay taxes on any return required under the 
IRC. Under that authority, the Alcohol and Tobacco Tax and Trade Bureau 
(TTB) has issued form TTB F 5600.38, which taxpayers complete to apply 
for an extension of time to pay excise taxes collected by TTB. A 
taxpayer uses that form to identify themselves and the specific excise 
tax for which an extension of time for payment is requested, and to 
explain the reasons why the tax payment cannot be made on time. TTB 
uses the information collected on the form and in any attachments to 
evaluate the extension request, and it notifies the taxpayer of its 
decision regarding the extension request by returning a copy of the 
approved or disapproved form to the taxpayer.
    Form: TTB F 5600 .38.
    Affected Public: Businesses or other for profits.
    Estimated Number of Respondents: 30.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 30.
    Estimated Time per Response: .25 hours per response.
    Estimated Total Annual Burden Hours: 8

    Title: Supporting Data for Nonbeverage Drawback Claims.
    OMB Control Number: 1513-0098.
    Type of Review: Revision of a currently approved collection.
    Description: Under the Internal Revenue Code (IRC) at 26 U.S.C. 
5111-5114 and 7652(g), persons using distilled spirits to produce 
medicines, medicinal preparations, food products, flavors, flavoring 
extracts, or perfume may claim drawback (refund) of all but $1.00 per 
proof gallon of the Federal excise tax paid on the distilled spirits 
used to make such nonbeverage products, subject to regulations 
prescribed by the Secretary of the Treasury. As required by the Alcohol 
and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR parts 17 
and 26, when submitting nonbeverage product drawback claims to TTB, 
respondents are required to report certain supporting data regarding 
the distilled spirits used and the products produced, using form TTB F 
5154.2. Collection of this information is necessary to protect the 
revenue as it allows TTB to verify the validity of nonbeverage product 
drawback claims.
    Form: TTB F 5154.2.
    Affected Public: Businesses or other for profits.
    Estimated Number of Respondents: 550.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 3,300.
    Estimated Time per Response: .97 hours per response.
    Estimated Total Annual Burden Hours: 3,190.

    Title: Form 4136--Credit for Federal Tax Paid on Fuels.
    OMB Control Number: 1513-0106.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5741 
requires all manufacturers and importers of tobacco products, processed 
tobacco, or cigarette papers and tubes, and all export warehouse 
proprietors to keep records as the Secretary of the Treasury prescribes 
by regulation, subject to government inspection during business hours. 
Under that authority, the Alcohol and Tobacco Tax and Trade Bureau 
(TTB) regulations in 27 CFR part 41 require importers of tobacco 
products or processed tobacco to maintain the usual and customary 
records kept during the normal course of business showing the receipt 
and disposition of imported tobacco products or processed tobacco. This 
information collection is necessary to protect the revenue, as it 
allows TTB to verify that the appropriate Federal excise taxes are paid 
on imported tobacco products and detect diversion of processed tobacco, 
which is not taxed, to taxable tobacco product manufacturing.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 480.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 480.
    Estimated Time per Response: 0 hours per response.
    Estimated Total Annual Burden Hours: 0.

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

    Dated: July 26, 2019.
Jennifer P. Quintana,
Treasury PRA Clearance Officer.
[FR Doc. 2019-16248 Filed 7-30-19; 8:45 am]
BILLING CODE 4810-31-P