[Federal Register Volume 85, Number 83 (Wednesday, April 29, 2020)]
[Notices]
[Pages 23885-23886]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-09065]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple Alcohol and Tobacco 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 May 29, 2020 to be 
assured of consideration.

ADDRESSES: Written comments and recommendations for the proposed 
information collection should be sent within 30 days of publication of 
this notice to www.reginfo.gov/public/do/PRAMain. Find this particular 
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Molly Stasko by emailing [email protected], calling (202) 
622-8922, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION: 

Alcohol and Tobacco Tax and Trade Bureau (TTB)

    1. Title: Usual and Customary Business Records Relating to Tax-Free 
Alcohol.
    OMB Control Number: 1513-0059.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: 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spirits may be withdrawn free of tax for nonbeverage purposes for use 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.
    Form: None.
    Affected Public: Business or other for-profit; Federal government, 
State, local, and tribal governments.
    Estimated Number of Respondents: 5,600.
    Frequency of Response: Once.
    Estimated Total Number of Annual Responses: 5,600.
    Estimated Time per Response: 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.).
    Estimated Total Annual Burden Hours: None.
    2. Title: Certification of Proper Cellar Treatment for Imported 
Natural Wine.
    OMB Control Number: 1513-0119.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: 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.
    Form: None.
    Affected Public: Business or other for-profits.
    Estimated Number of Respondents: 50.
    Frequency of Response: Once.
    Estimated Total Number of Annual Responses: 50.
    Estimated Time per Response: 0.33 hours (20 minutes).
    Estimated Total Annual Burden Hours: 17 hours.
    3. Title: Tax Class Statement Required on Hard Cider Labels.
    OMB Control Number: 1513-0138.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: 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

[[Page 23886]]

taxpayer is claiming the hard cider tax rate.
    Form: None.
    Affected Public: Business or other for-profits.
    Estimated Number of Respondents: 820.
    Frequency of Response: Once.
    Estimated Total Number of Annual Responses: 820.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 820 hours.

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

    Dated: April 23, 2020.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2020-09065 Filed 4-28-20; 8:45 am]
BILLING CODE 4810-31-P