[Federal Register Volume 85, Number 20 (Thursday, January 30, 2020)]
[Notices]
[Pages 5551-5552]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-01716]


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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 2, 2020 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 Spencer W. Clark by emailing [email protected], calling 
(202) 927-5331, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Alcohol and Tobacco Tax and Trade Bureau (TTB)

    1. Title: Drawback on Wines Exported.
    OMB Control Number: 1513-0016.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: In general, the Internal Revenue Code (IRC) at 26 
U.S.C. 5041 imposes Federal excise tax on wine produced or imported 
into the United States, while section 5362(c) allows domestic wine to 
be exported, transferred to a foreign trade zone, or used on certain 
vessels and aircraft without payment of that tax. In the case of 
taxpaid domestic wine that is subsequently exported, the IRC at 26 
U.S.C. 5062(b) provides that exporters of such wine may claim 
``drawback'' (refund) of the Federal excise tax paid or determined on 
the exported wine. Under the Alcohol and Tobacco Tax and Trade Bureau 
(TTB) regulations in 27 CFR part 28, Exportation of Alcohol, exporters 
of taxpaid domestic wine use form TTB F 5120.24 to document the wine's 
exportation and to submit drawback claims for the Federal excise taxes 
paid on the exported wine. TTB uses the provided information to 
determine if the exported wine is eligible for drawback and to verify 
the amount of drawback claimed by the exporter. This information 
collection is necessary to protect the revenue.
    Form: TTB F 5120.25.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 40.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 160.
    Estimated Time per Response: 67 minutes.
    Estimated Total Annual Burden Hours: 179 hours.
    2. Title: Specific and Continuing Transportation Bonds--Distilled 
Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded 
Warehouse, Class Six.
    OMB Control Number: 1513-0031.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 
5214(a)(6) and 5362(c)(4) authorizes the transfer without payment of 
Federal excise tax of, respectively, distilled spirits and wine from a 
bonded premises to certain customs bonded warehouses for subsequent 
exportation. However, to protect the revenue, the customs laws at 19 
U.S.C. 1311 requires bonds for such transfers of non-taxpaid goods. To 
provide proprietors of manufacturing bonded warehouses with operational 
flexibility based on individual need, the Alcohol and Tobacco Tax and 
Trade Bureau (TTB) alcohol export regulations in 27 CFR part 28 allow 
the filing of either a specific transportation bond using form TTB F 
5100.12 to cover a single shipment from a bonded premises to a 
manufacturing bonded warehouse, or a continuing transportation bond 
using form TTB F 5110.67 to cover multiple shipments.
    Form: TTB F 5100.12, TTB F 5110.67.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 50.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 50.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 50.
    3. Title: Letterhead Applications and Notices Relating to Denatured 
Spirits.
    OMB Control Number: 1513-0061.
    Type of Review: Revision of a currently approved collection.
    Description: Under the Internal Revenue Code (IRC) at 26 U.S.C. 
5214, denatured spirits (alcohol to which denaturants have been added 
to render it unfit for beverage purposes) may be withdrawn from 
distilled spirits plants free of tax for nonbeverage industrial 
purposes in the manufacture of certain personal and household products. 
Since it is possible to recover potable alcohol from denatured spirits 
and articles made with denatured spirits, the IRC at 26 U.S.C. 5271-
5275 sets forth provisions relating to denatured spirits and articles 
made with denatured spirits. Under those IRC authorities, the Alcohol 
and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 20 
require specially denatured spirits (SDS) dealers and manufacturers of 
nonbeverage products made with denatured alcohol to apply for and 
obtain a permit. In addition, the part 20 regulations that

[[Page 5552]]

concern this information collection require such permit holders to 
submit letterhead applications and notices to TTB regarding certain 
changes to permit information, use of alternate methods and emergency 
variations from requirements, adoption or use of certain formulas, 
discontinuance of business, losses in transit, and requests to waive 
certain sample shipment and invoice requirements. The information 
collected implements the IRC's statutory provisions regarding denatured 
spirits.
    Form: None.
    Affected Public: Businesses or other for-profits; State, local and 
tribal governments.
    Estimated Number of Respondents: 3,800.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 3,800.
    Estimated Time per Response: 30 minutes.
    Estimated Total Annual Burden Hours: 1,900.
    4. Title: COLAs Online Access Request.
    OMB Control Number: 1513-0111.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: To provide consumers with adequate information as to 
the identity of alcohol beverages and prohibit consumer deception, the 
Federal Alcohol Administration Act (FAA Act) at 26 U.S.C. 205, and the 
Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR 
parts 4, 5, and 7 that implement that section, require alcohol beverage 
bottlers and importers to apply for Certificates of Label Approval 
(COLAs) for such products introduced into interstate commerce or 
released from customs custody. Domestic bottlers also must apply for 
COLA exemptions for certain alcohol beverage products that will not be 
introduced into interstate or foreign commerce. Respondents may 
complete and submit COLA and COLA exemption applications electronically 
using TTB's COLAs Online system. To protect TTB computer systems from 
cyber threats and misuse, persons desiring to use the COLAs Online 
system must first submit receive TTB approval of a COLAs Online Access 
Request. The collected information identifies the applicant and 
confirms their authority to act on behalf of a specific alcohol 
beverage industry member. Applicants submit COLAs Online Access 
Requests electronically using the COLAs Online User Registration 
function or its paper equivalent, TTB F 5013.2, COLAs Online Access 
Request.
    Form: TTB F 5013.2.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 3,000.
    Frequency of Response: Once, On occasion.
    Estimated Total Number of Annual Responses: 3,000.
    Estimated Time per Response: 18 minutes.
    Estimated Total Annual Burden Hours: 900.
    5. Title: Customer Satisfaction Surveys for Permit Applications, 
Permits Online (PONL), Formulas Online (FONL), and COLAs Online.
    OMB Control Number: 1513-0124.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: As part of the Alcohol and Tobacco Tax and Trade 
Bureau's (TTB's) efforts to improve customer service, we survey 
customers who submit applications for original or amended alcohol or 
tobacco permits, or for approval of alcohol beverage formulas or 
certificates of label approval (COLAs). These surveys assist TTB in 
identifying potential customer needs and problems, along with 
opportunities for improvement in our applications processes, with 
particular focus on customer experiences with TTB's various electronic 
application systems, Permits Online (PONL), Formulas Online (FONL), and 
COLAs Online.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 20,000.
    Frequency of Response: Once.
    Estimated Total Number of Annual Responses: 20,000.
    Estimated Time per Response: 12 minutes.
    Estimated Total Annual Burden Hours: 4,000.

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

    Dated: January 27, 2020.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2020-01716 Filed 1-29-20; 8:45 am]
BILLING CODE 4810-31-P