[Federal Register Volume 85, Number 4 (Tuesday, January 7, 2020)]
[Notices]
[Pages 785-788]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-00018]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

[Docket No. TTB-2020-0001]


Proposed Information Collections; Comment Request (No. 77)

AGENCY: Alcohol and Tobacco Tax and Trade Bureau (TTB); Treasury.

ACTION: Notice and request for comments.

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

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 March 9, 
2020.

ADDRESSES: As described below, you may send comments on the information 
collections described 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. We no longer accept public comments via 
email or fax.
     Internet: To submit comments online, use the comment form 
for this document posted within Docket No. TTB-2019-0001 on the 
``Regulations.gov'' e-rulemaking website at https://www.regulations.gov;

[[Page 786]]

     U.S. Mail: Send comments to the Paperwork Reduction Act 
Officer, Regulations and Rulings Division, Alcohol and Tobacco Tax and 
Trade Bureau, 1310 G Street NW, Box 12, Washington, DC 20005.
     Hand Delivery/Courier: Delivery comments to the Paper 
Reduction Act Officer, Regulations and Rulings Division, 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 described in this document. You must reference the 
information collection's title, form or recordkeeping requirement 
number, and OMB control number (if any) in your comment.
    You may view copies of this document, the information collections 
described in it and any associated instructions, and all comments 
received in response to this document within Docket No. TTB-2019-0001 
at https://www.regulations.gov. A link to that docket is posted on the 
TTB website at https://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, Regulations and 
Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G 
Street NW, Box 12, Washington, DC 20005; 202-453-1039, ext. 135; or 
[email protected] (please do not submit comments 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 described 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 an 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.
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information has a valid OMB control number.

Information Collections Open for Comment

    Currently, we are seeking comments on the following forms, 
letterhead applications or notices, recordkeeping requirements, 
questionnaires, or surveys:

OMB Control No. 1513-0041

    Title: Distilled Spirits Plants--Records and Monthly Reports of 
Processing Operations.
    TTB Form Number: TTB F 5110.28.
    TTB Recordkeeping Number: TTB REC 5110/03.
    Abstract: In general, the Internal Revenue Code of 1986, as amended 
(IRC), at 26 U.S.C. 5001, imposes a Federal excise tax on distilled 
spirits produced or imported into the United States, and imposes 
related recordkeeping and reporting requirements. The IRC at 26 U.S.C. 
5207 requires that distilled spirits plant (DSP) proprietors keep 
records and submit reports regarding their production, storage, 
denaturation, and processing operations in such form and manner as the 
Secretary of the Treasury (Secretary) by regulation prescribes. Under 
that IRC authority, the TTB regulations in 27 CFR part 19 require DSP 
proprietors to keep records regarding their processing operations, as 
well as any wholesale liquor dealer or taxpaid storeroom operations 
they conduct. The part 19 regulations also require DSP proprietors to 
submit monthly reports of those processing operations (based on the 
required records) using form TTB F 5110.28. TTB uses the collected 
information to ensure proper tax collection. TTB also aggregates the 
collected information to produce generalized distilled spirits 
statistical reports for release to the public.
    Current Actions: There are no program changes associated with this 
information collection, and TTB is submitting it for extension purposes 
only. However, due to a change in agency estimates resulting from 
continued growth in the number of DSPs in the United States, 
particularly small distilleries, TTB is increasing the number of annual 
respondents, responses, and burden hours reported for this collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits; State, local, and 
tribal governments.
Estimated Annual Burden
     Number of Respondents: 3,700.
     Average Responses per Respondent: 12.
     Number of Responses: 44,400.
     Average Per-Response Burden: 2 hours (1 hour for 
recordkeeping and 1 hour for reporting).
     Total Burden: 88,800 hours.

OMB Control No. 1513-0058

    Title: Usual and Customary Business Records Maintained by Brewers.
    TTB Recordkeeping Number: TTB REC 5130/1.
    Abstract: The IRC at 26 U.S.C. 5415 requires brewers to keep 
records in such form and containing such information as the Secretary 
of the Treasury may by regulation prescribe as necessary to protect the 
revenue. Under that IRC authority, the TTB regulations in 27 CFR part 
25 require brewers to keep usual and customary business records that 
allow TTB to verify various brewer activities, including, for example, 
the quantities of raw materials received at a brewery, the quantity of 
beer and cereal beverages produced and removed taxpaid or without 
payment of tax from a brewery, and the quantity of beer previously 
removed subject to tax that is returned to the brewery.
    Current Actions: There are no program changes associated with this 
information collection, and TTB is submitting it for extension purposes 
only. However, due to a change in agency estimates resulting from 
continued growth in the number of breweries in the United States, TTB 
is increasing the number of annual respondents and responses to this 
information collection. But, TTB is removing the one hour of burden 
previously reported for this information collection as a place holder 
since, under the OMB regulations at 5 CFR 1320.3(b)(2), regulatory 
requirements to

[[Page 787]]

maintain usual and customary records kept during the normal course of 
business place no burden on respondents.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
Estimated Annual Burden
     Number of Respondents: 12,000.
     Average Responses per Respondent: One.
     Number of Responses: 12,000.
     Average Per-Response and Total Burden: None. (Under the 
OMB regulations 5 CFR 1320.3(b)(2), regulatory requirements to maintain 
usual and customary records kept during the normal course of business 
place no burden on respondents as defined in the Paperwork Reduction 
Act.)

OMB Control No. 1513-0059

    Title: Usual and Customary Business Records Relating to Tax-Free 
Alcohol.
    TTB Recordkeeping Number: TTB REC 5110/05.
    Abstract: In general, the IRC at 26 U.S.C. 5001 imposes a Federal 
excise tax on distilled spirits produced or imported into the United 
States. However, under the IRC at 26 U.S.C. 5214, distilled spirits may 
be withdrawn free of tax for nonbeverage purposes for use by Federal, 
State, and local governments, certain educational organizations and 
institutions, research laboratories, hospitals, blood banks, 
sanitariums, and nonprofit clinics, subject to regulations prescribed 
by the Secretary. Under that IRC authority, the TTB regulations in 27 
CFR part 22 require tax-free alcohol users to maintain certain usual 
and customary shipment, loss, consignment, return, and inventory 
records, which are kept during the normal course of business, in order 
to maintain accountability over tax-free spirits. Such accountability 
is necessary to protect the revenue.
    Current Actions: There are no program changes associated with this 
information collection, and TTB is submitting it for extension purposes 
only. However, due to a change in agency estimates resulting from 
continued growth in the number of tax-free alcohol users, TTB is 
increasing the number of annual respondents and responses to this 
information collection. But, TTB is removing the one hour of burden 
previously reported for this information collection as a place holder 
since, under the OMB regulations at 5 CFR 1320.3(b)(2), regulatory 
requirements to maintain usual and customary records kept during the 
normal course of business place no burden on respondents.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits; Federal 
Government, State, local, and tribal governments.
Estimated Annual Burden
     Number of Respondents: 5,600.
     Average Responses per Respondent: One.
     Number of Responses: 5,600.
     Average Per-Response and Total Burden: None. (Under the 
OMB regulations 5 CFR 1320.3(b)(2), regulatory requirements to maintain 
usual and customary records kept during the normal course of business 
place no burden on respondents as defined in the Paperwork Reduction 
Act.)

OMB Control No. 1513-0071.

    Title: Tobacco Products Importer or Manufacturer--Records of Large 
Cigar Wholesale Prices.
    TTB Recordkeeping Number: TTB REC 5230/1.
    Abstract: In general, the IRC at 26 U.S.C. 5701 imposes Federal 
excise taxes on tobacco products and cigarette papers and tubes, and, 
as described at 26 U.S.C. 5701(a)(2), the excise tax on large cigars is 
based on a percentage of the price at which such cigars are sold by the 
manufacturer or importer. In addition, the IRC at 26 U.S.C. 5741, 
requires every manufacturer and importer of tobacco products to keep 
records in such manner as the Secretary shall by regulation prescribe. 
Under those IRC authorities, the TTB regulations at 27 CFR 40.187 and 
41.181 require that manufacturers and importers of large cigars 
maintain certain records regarding the price for which those cigars are 
sold. The required records are necessary to protect the revenue as they 
allow TTB to verify that the appropriate amount of Federal excise tax 
is paid on large cigars.
    Current Actions: There are no program or estimated burden changes 
associated with this information collection, and TTB is submitting it 
for extension purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
Estimated Annual Burden
     Number of Respondents: 300.
     Average Responses per Respondent: 1.
     Number of Responses: 300.
     Average Per-Response Burden: 2.33 hours.
     Total Burden: 699 hours.

OMB Control No. 1513-0119

    Title: Certification of Proper Cellar Treatment for Imported 
Natural Wine.
    TTB Form or Recordkeeping Number: None.
    Abstract: Under the IRC at 26 U.S.C. 5382(a)(3), importers of 
natural wine produced after December 31, 2004, must provide the 
Secretary with a certification, accompanied by an affirmed laboratory 
analysis, that the practices and procedures used to produce the wine 
constitute proper cellar treatment. That IRC section also contains 
alternative certification requirements or exemptions for natural wine 
produced and imported under certain international agreements, as well 
as for such wine imported by an owner or affiliate of a domestic 
winery. In addition, the Federal Alcohol Administration Act at 27 
U.S.C. 201 et seq. (FAA Act) vests the Secretary with authority to 
prescribe regulations regarding the identity and quality of alcohol 
beverages. Under those authorities, the TTB wine regulations in 27 CFR 
part 4 and its alcohol beverage import regulations in 27 CFR part 27 
implement the IRC's proper cellar treatment certification requirement 
for imported natural wine.
    Current Actions: There are no program changes associated with this 
information collection, and TTB is submitting it for extension purposes 
only. However, due to changes in agency estimates resulting from the 
implementation of several international wine production agreements, and 
the use of previously-submitted certificates by importers, TTB is 
reducing the number of annual respondents, responses, and burden hours 
associated with this information collection. TTB notes that since the 
adoption of the IRC section requiring certification of proper cellar 
treatment for imported natural wine, the United States has entered into 
wine production agreements with over 30 nations, including the world's 
largest wine producing countries. Therefore, as provided in the IRC at 
26 U.S.C. 5382(a)(3), the majority of the natural grape wines imported 
into the United States are exempt from that section's certification 
requirement. In addition, TTB posts the submitted certificates to its 
website, and other importers may reference an existing certificate in 
lieu of providing their own. As a result of those actions, the number 
of certificates of proper cellar treatment for imported natural wine 
TTB receives annually has decreased significantly in recent years.
    Type of Review: Extension of a currently approved collection.

[[Page 788]]

    Affected Public: Businesses and other for-profits.
Estimated Annual Burden
     Number of Respondents: 50.
     Average Responses per Respondent: One (1).
     Number of Responses: 50.
     Average Per-Response Burden: 0.33 hours.
     Total Burden: 17 hours.

OMB Control No. 1513-0138

    Title: Tax Class Statement Required on Hard Cider Labels.
    TTB Form or Recordkeeping Number: None.
    Abstract: The IRC at 26 U.S.C. 5041 imposes six Federal excise tax 
rates on wine, the lowest of which is the hard cider tax rate listed in 
section 5041(b)(6), while the IRC at 26 U.S.C. 5368(b) provides that 
wine can only be removed in containers bearing the marks and labels 
evidencing compliance with chapter 51 of the IRC as the Secretary may 
by regulation prescribe. Also, section 335(a) of the Protecting 
Americans from Tax Hikes Act of 2015 (PATH Act, Pub. L. 144-113) 
recently modified the definition of hard cider in the IRC at 26 U.S.C. 
5041(g) to broaden the range of products eligible for the hard cider 
tax rate. In addition, TTB's FAA Act-based wine labeling regulations in 
27 CFR part 4 allow the term ``hard cider'' to appear on wine labels 
even if the product does not meet the definition of ``hard cider'' for 
tax purposes under the IRC. In light of this, in order to adequately 
identify products eligible for the hard cider tax rate, the TTB 
regulations in 27 CFR parts 24 and 27 require the tax class statement, 
``Tax class 5041(b)(6),'' to appear on containers of domestic and 
imported wines, respectively, for which that tax rate is claimed. The 
placement of the hard cider tax class statement on such wine labels is 
necessary to protect the revenue as it evidences compliance with the 
IRC's statutory requirements and identifies products for which the 
taxpayer is claiming the hard cider tax rate.
    Current Actions: There are no program changes associated with this 
information collection, and TTB is submitting it for extension purposes 
only. However, due to a change in agency estimates resulting from 
growth in the number of hard cider products in the marketplace, TTB is 
increasing the number of annual respondents, responses, and burden 
hours reported for this collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
Estimated Annual Burden
     Number of Respondents: 800.
     Average Responses per Respondent: One (1).
     Number of Responses: 800.
     Average Per-Response Burden: 1 hour.
     Total Burden: 800 hours.

    Dated: January 2, 2020.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2020-00018 Filed 1-6-20; 8:45 am]
 BILLING CODE 4810-31-P