[Federal Register Volume 85, Number 148 (Friday, July 31, 2020)]
[Notices]
[Pages 46221-46223]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-16619]
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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. 79)
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 September 29,
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.
[[Page 46222]]
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. 1513-0005
Title: Letterhead Applications and Notices Filed by Brewers, TTB
REC 5130/2; and Brewer's Notice, TTB F 5130.10.
TTB Form Number: TTB F 5130.10.
TTB Recordkeeping Number: TTB REC 5130/2.
Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5401
requires brewers to file a notice of intent to operate a brewery,
containing such information as prescribed by regulation. Under this
authority, TTB requires brewery applicants to submit TTB F 5130.10,
Brewer's Notice, which collects information similar to that provided on
a permit application. Under the TTB regulations, the brewer maintains
the approved Brewer's Notice and all associated documents at the
brewery premises available for inspection. Under the TTB regulations
promulgated pursuant to the IRC, brewers submit letterhead applications
or notices for authorization to conduct certain activities, such as to
use a brewery for purposes other than those authorized (see 26 U.S.C.
5411) or to operate a pilot brewery (see 26 U.S.C. 5417). Letterhead
applications and notices are necessary to identify brewery activities
so that TTB may ensure that proposed operations will not jeopardize the
revenue and will comply with the IRC and the TTB regulations.
Current Actions: While there are program and adjustments associated
with this information collection, TTB is submitting it for extension
purposes only. As for program changes, TTB no longer requires
respondents to submit certain attachments to a Brewer's Notice, TTB F
5130.10 or its Permits Online (PONL) equivalent: Trade Name
Registration, Certificate to Transact Business in a Foreign State,
Environmental Information (TTB F 5000.29), and Supplemental Information
on Water Quality Considerations (TTB F 5000.30). In addition, TTB has
made other minor editorial changes to the Brewer's Notice form and its
PONL equivalent. As for adjustments, due to changes in agency estimates
resulting from continued growth in the number of breweries in the
United States, TTB is increasing the total 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: 11,800.
Average Responses per Respondent: 4.
Number of Responses: 47,200.
Average per-response Burden: 0.8 hours.
Total Burden: 37,760 hours.
OMB Control No. 1513-0036
Title: Signing Authority for Corporate and LLC Officials.
TTB Form Number: TTB F 5100.1.
Abstract: Under the IRC at 26 U.S.C. 6061, any return, statement,
or other document required to be made under the internal revenue laws
or regulations ``shall be signed in accordance with forms or
regulations'' prescribed by the Secretary of the Treasury. Corporations
and limited liability companies (LLCs) use TTB F 5100.1 or its
electronic equivalent to identify specific corporate or LLC officials
or employees, by name or by position title, authorized by the entity's
articles of incorporation, bylaws, or governing officials to act on
behalf of, or sign documents for, the entity in TTB matters. This
information collection is necessary to ensure that only duly authorized
individuals sign documents submitted to TTB on behalf of corporations
or LLCs.
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: 5,300.
Average Responses per Respondent: 1 (one).
Number of Responses: 5,300.
Average per-response Burden: 0.2 hours.
Total Burden: 1,060 hours.
OMB Control No. 1513-0051
Title: Application for an Alcohol Fuel Producer Permit Under 26
U.S.C. 5181.
TTB Form Number: TTB F 5110.74.
Abstract: Under the authority of the IRC at 26 U.S.C. 5181(a)(1),
persons wishing to establish a distilled spirits plant for the sole
purpose of producing and receiving distilled spirits for fuel use must
provide an application and bond as the Secretary may prescribe by
regulation. Under this authority, TTB has issued regulations concerning
the establishment of such alcohol fuel plants (AFPs). These regulations
require, among other things, that a person wishing to establish an AFP
submit an application for an alcohol fuel producer permit using form
TTB F 5110.74. This application form and its required supporting
documents describe, among other things, the person(s) applying for the
permit, the proposed AFP's location, its stills and the type(s) of
materials to be distilled, the size category of the operation (small,
medium, or large) based on the annual amount of alcohol fuel to be
produced, and the security measures to be taken to protect the spirits
from diversion and theft. The application also must include a diagram
of the plant premises. In addition, existing alcohol fuel producer
permit holders use TTB F 5110.74 to make certain amendments to their
permit information. The information required on the alcohol fuel
producer permit application is necessary to protect the revenue since,
when first produced, distilled spirits made at AFPs are potable and are
thus subject could to the Federal distilled spirits excise tax imposed
by the IRC at 26 U.S.C. 5001. Only when denatured for fuel use as
required by 26 U.S.C. 5181(e) may spirits be withdrawn from the AFP
free of tax, as authorized by 26 U.S.C. 5214(a)(12).
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.
[[Page 46223]]
Affected Public: Businesses or other for-profits, farms;
Individuals or households.
Estimated Annual Burden
Number of Respondents: 251.
Average Responses per Respondent: 1 (one).
Number of Responses: 251.
Average per-response Burden: 1.5 hours.
Total Burden: 377 hours.
Dated: July 28, 2020.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2020-16619 Filed 7-30-20; 8:45 am]
BILLING CODE 4810-31-P