[Federal Register Volume 85, Number 89 (Thursday, May 7, 2020)]
[Notices]
[Pages 27272-27274]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-09700]


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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

[Docket No. TTB-2020-0001]


Proposed Information Collections; Comment Request (No. 78)

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

ACTION: Notice and request for comments.

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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 July 6, 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 electronically, use the 
comment form for this document posted on the ``Regulations.gov'' e-
rulemaking website at https://www.regulations.gov within Docket No. 
TTB-2019-0001.
     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 at https://www.regulations.gov 
within Docket No. TTB-2019-0001. 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 TTB's Paperwork 
Reduction Act Officer 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. 1513-0001

    Title: Tax Information Authorization.
    TTB Form Number: TTB F 5000.19.
    Abstract: In general, Federal law at 5 U.S.C. 552 prohibits the 
disclosure of confidential business information obtained by the 
Government, and 26 U.S.C. 6103 prohibits disclosure of tax returns and 
taxpayer-related information unless disclosure is specifically 
authorized by that section. However, a taxpayer or other regulated 
person may authorize a representative to receive their otherwise 
confidential tax or business information. Form TTB F 5000.19 is used by 
respondents to authorize a representative who does not have a power of 
attorney to receive such confidential information from TTB. TTB uses 
the information provided on the form to identify the respondent's 
representative and the scope of their authority to obtain the otherwise 
confidential information.
    Current Actions: There are no program changes or adjustments 
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; Individuals or 
households.
Estimated Annual Burden
     Number of Respondents: 50.
     Average Responses per Respondent: One.
     Number of Responses: 50.
     Average Per-response Burden: 1 hour.
     Total Burden: 50 hours.

OMB Control No. 1513-0003

    Title: Referral of Information.
    TTB Form Number: TTB F 5000.21.
    Abstract: TTB personnel, during the course of their duties, 
sometimes discover apparent violations of statutes and regulations 
under the jurisdiction of State, local, and tribal government agencies. 
Using form TTB F 5000.21, TTB personnel refer information regarding 
such violations to the appropriate external agencies, if such 
disclosures are authorized under the IRC at 26 U.S.C. 6103 or by other 
Federal laws. The referral form includes a section for the external 
agencies to respond to TTB regarding their action on such referrals. 
This form provides a

[[Page 27273]]

consistent means of conveying the relevant information to external 
agencies, and it facilitates information-sharing between TTB and 
external agencies to support enforcement efforts. The response that TTB 
requests from State, local, and tribal government agencies also 
provides information as to the utility of the referrals and potential 
enforcement actions that these external agencies take against entities 
that are also regulated by TTB.
    Current Actions: There are no program changes or adjustments 
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: State, local, and tribal governments.
Estimated Annual Burden
     Number of Respondents: 100.
     Average Responses per Respondent: One.
     Number of Responses: 100.
     Average Per-response Burden: 1 hour.
     Total Burden: 100 hours.

OMB Control No. 1513-0062

    Title: Usual and Customary Business Records Relating to Denatured 
Spirits, TTB REC 5150/1.
    TTB Recordkeeping Number: TTB REC 5150/01.
    Abstract: Denatured distilled spirits may be used for industrial 
purposes in the manufacture of nonbeverage products. To prevent 
diversion of denatured spirits to taxable beverage use, the IRC at 26 
U.S.C. 5271-5275 imposes a system of permits, bonds, recordkeeping, and 
reporting requirements on persons that procure or use such alcohol, and 
the Secretary of the Treasury (the Secretary) is authorized to issue 
regulations regarding those matters. Under those IRC authorities, the 
TTB regulations in 27 CFR part 20 require industrial alcohol users to 
keep certain usual and customary business records which track denatured 
spirits. TTB uses the required records to account for denatured spirits 
and to ensure compliance with statutory provisions.
    Current Actions: There are no program changes associated with this 
information collection. As for adjustments, while the number of annual 
respondents and responses to this collection remains the same, TTB is 
removing the one hour of total burden previously reported for this 
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; State, local, 
and tribal governments.
Estimated Annual Burden
     Number of Respondents: 3,440.
     Average Responses per Respondent: One.
     Number of Responses: 3,440.
     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. 1513-0085

    Title: Principal Place of Business Address and Place of Production 
Coding on Beer and Malt Beverage Labels, TTB REC 5130/5.
    TTB Recordkeeping Number: TTB REC 5130/5.
    Abstract: Under the authority of the IRC at 26 U.S.C. 5412 and the 
Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 205(e), the 
TTB regulations require consumer containers of beer to be marked with 
the name and address of the brewer. In the case of brewers that operate 
multiple breweries, the TTB regulations in 27 CFR parts 7 and 25 allow 
brewers to label beer containers with their principal place of 
business, provided that the brewer also places a code on each beer 
container indicating its actual place of production. This option allows 
multi-plant brewers to use an identical, universal label at all of 
their breweries. The labeling of beer containers with the producer's 
name and place of production is a usual and customary business practice 
undertaken by brewers to identify their products to consumers and 
facilitate recall of adulterated products. In addition, TTB uses the 
required information to verify tax refund claims for the loss or 
destruction of beer.
    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: 430.
     Average Responses per Respondent: 2.58.
     Number of Responses: 1,110.
     Average Per-response and Total Burden: None. (Under the 
OMB regulations 5 CFR 1320.3(b)(2), regulatory requirements to disclose 
usual and customary information on consumer product labels places no 
burden on respondents as defined in the Paperwork Reduction Act.)

OMB Control No. 1513-0095

    Title: Application for Registration of Tax-free Firearms and 
Ammunition Transactions Under 26 U.S.C. 4221.
    TTB Form Number: TTB F 5300.28.
    Abstract: In general, the IRC at 26 U.S.C. 4181 imposes Federal 
excise tax on firearms and ammunition sold by manufacturers and 
importers. However, under 26 U.S.C. 4221, no excise tax is imposed on 
certain sales of firearms and ammunition, provided that the seller and 
purchaser of the articles (with certain exceptions) are registered, in 
the form and manner the Secretary prescribes by regulation, as required 
by 26 U.S.C. 4222. Under that IRC authority, the TTB regulations at 27 
CFR 53.140 provide for registration using form TTB F 5300.28. In 
addition, registrants may subsequently file notifications on their 
letterhead to make certain amendments to the information previously 
provided on that form.
    Current Actions: There are no program changes or adjustments 
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 and other for-profits; State, local, 
and tribal governments.
Estimated Annual Burden
     Number of Respondents: 100.
     Average Responses per Respondent: One.
     Number of Responses: 100.
     Average Per-response Burden: 3 hours.
     Total Burden: 300 hours.

OMB Control No. 1513-0127

    Title: Petitions to Establish or Modify American Viticultural 
Areas.
    TTB Form or Recordkeeping Number: None.
    Abstract: The FAA Act at 27 U.S.C. 205(e) authorizes the Secretary 
to prescribe regulations for the labeling of wine, distilled spirits, 
and malt beverages. The FAA Act provides that these regulations should, 
among other things, prohibit consumer deception and the use of 
misleading statements on

[[Page 27274]]

labels and ensure that labels provide the consumer with adequate 
information as to the identity and quality of the product. Under that 
authority, TTB regulates the use of appellations of origin on wine 
labels, including the use of American viticultural area (AVA) names. In 
response to petitions submitted by interested parties, TTB establishes 
new AVAs or modifies existing AVAs through the rulemaking process. The 
TTB regulations in 27 CFR part 9 specify the information to be included 
in such petitions. TTB uses the provided information to evaluate a 
petitioner's proposal and draft rulemaking for public comment for 
creating a new AVA or amending the name, boundary, or other terms of an 
existing AVA.
    Current Actions: There are no program changes or adjustments 
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: 15.
     Average Responses per Respondent: One.
     Number of Responses: 15.
     Average Per-response Burden: 130 hours.
     Total Burden: 1,950 hours.

OMB Control No. 1513-0139

    Title: Record of Carbon Dioxide Measurement in Effervescent 
Products Taxed as Hard Cider.
    TTB Form or Recordkeeping Number: None.
    Abstract: The IRC, at 26 U.S.C. 5041, defines and imposes six 
Federal excise tax rates on wine, which vary by the wine's alcohol and 
carbon dioxide content. Wines with no more than 0.392 grams of carbon 
dioxide per 100 milliliters are taxed as still wine at $1.07, $1.57, or 
$3.15 per gallon, depending on their alcohol content, while wines with 
more than 0.392 grams of carbon dioxide per 100 milliliters are taxed 
as effervescent wine at $3.30 per gallon if artificially carbonated or 
$3.40 per gallon if naturally carbonated. However, under those IRC 
provisions, certain apple- and pear-based wines are subject to the 
``hard cider'' tax rate of $0.226 per gallon if the product contains no 
more than 0.64 grams of carbon dioxide per 100 milliliters of wine. 
Given the difference in tax rates which, in part, depend on the level 
of effervescence, the TTB regulations in 27 CFR 24.302 require 
proprietors who produce or receive effervescent hard cider to record 
the amount of carbon dioxide in the hard cider. This recordkeeping 
requirement is necessary to demonstrate compliance with the statutory 
definition of wine eligible for 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. As for adjustments, due to changes in agency estimates resulting 
from growth in the number of effervescent hard cider products in the 
marketplace, TTB is increasing the number of annual respondents, 
responses, and burden hours reported for this information collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
Estimated Annual Burden
     Number of Respondents: 600.
     Average Responses per Respondent: 25.
     Number of Responses: 15,000.
     Average Per-response Burden: 4 hours.
     Total Burden: 60,000 hours.

Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2020-09700 Filed 5-6-20; 8:45 am]
 BILLING CODE 4810-31-P