[Federal Register Volume 85, Number 172 (Thursday, September 3, 2020)]
[Notices]
[Pages 55067-55073]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-19528]


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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. 80)

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 November 2, 
2020.

ADDRESSES: You may send comments on the information collections 
described in this document using one of the two methods described 
below--
     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.
     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.
    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 listed TTB forms, and all 
comments received at https://www.regulations.gov within Docket No. TTB-
2019-0001. TTB has posted a link to that docket on its website at 
https://www.ttb.gov/forms/comment-on-form.shtml. You also may obtain 
paper copies of this document, the listed forms, and any comments 
received 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, as required by the Paperwork Reduction Act 
of 1995 (44 U.S.C. 3501 et seq.).
    Comments submitted in response to this document 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

[[Page 55068]]

applications or notices, recordkeeping requirements, questionnaires, or 
surveys:

OMB Control No. 1513-0009

    Title: Application to Establish and Operate Wine Premises, and Wine 
Bond.
    TTB Form Numbers: TTB F 5120.25 and F 5120.36.
    Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5351-5357 
requires a person wishing to establish a bonded winery, bonded wine 
cellar, or taxpaid wine bottling house to make application and, in the 
case of a winery or wine cellar, file a bond in conformity with 
regulations issued by the Secretary of the Treasury (the Secretary). 
Under those IRC authorities, TTB regulations provide that respondents 
file TTB F 5120.25, Application to Establish and Operate Wine Premises, 
to apply for wine premises permits. Proprietors of established wine 
premises also use TTB F 5120.25 to report certain changes to previously 
submitted information. In addition, respondents use TTB F 5120.36, Wine 
Bond, to file a bond with TTB unless specifically exempted from the 
bond requirement by the IRC at 26 U.S.C. 5551(d). Respondents may 
obtain a surety bond or they may provide a collateral bond secured with 
cash, Treasury Bonds, or Treasury Notes. TTB uses the information 
collected on the application form to determine if the respondent is 
qualified under the IRC for a permit, while the information collected 
through the bond form is intended to ensure payment of any delinquent 
excise tax liabilities.
    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, TTB is 
increasing the number of annual respondents, responses, and burden 
hours 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: 7,350.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 7,350.
     Average per-response Burden: 0.75 hours.
     Total Burden: 5,513 hours.

OMB Control No. 1513-0015

    Title: Brewer's Bond and Brewer's Bond Continuation Certificate; 
Brewer's Collateral Bond and Brewer's Collateral Bond Continuation 
Certificate.
    TTB Form Numbers: TTB F 5130.22, 5130.23, 5130.25, and 5130.27.
    Abstract: The IRC at 26 U.S.C. 5401(b) generally requires brewers 
to provide a bond at the time of filing a notice of the intent to 
operate, unless they are exempt from such bond requirement under 26 
U.S.C. 5551(d), which exempts brewers eligible to pay excise taxes on 
an annual or quarterly basis. To meet the bond requirement, brewers may 
file a surety bond using TTB F 5130.22, Brewer's Bond, or, under 26 
U.S.C. 7101, brewers may deposit cash or certain U.S. securities as 
collateral using TTB F 5130.25, Brewer's Collateral Bond. Also under 
the IRC at 26 U.S.C. 5401(b), such bonds expire every four years. 
Instead of filing a new bond, a brewer may furnish a continuation 
certificate to extend the term of a surety bond using TTB F 5130.23, 
Brewer's Bond Continuation Certificate, or a collateral bond using TTB 
F 5130.27, Brewer's Collateral Bond Continuation Certificate, TTB F 
5130.27, as appropriate. The collected information is necessary to 
protect the revenue as the required bonds ensure payment of any 
delinquent excise tax liabilities.
    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, TTB is 
decreasing the number of annual respondents, responses, and burden 
hours associated with this collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
Estimated Annual Burden
     Number of Respondents: 220.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 225.
     Average per-response Burden: 0.65 hours.
     Total Burden: 143 hours.

OMB Control No. 1513-0017

    Title: Drawback on Beer Exported.
    TTB Form Number: TTB F 5130.6.
    Abstract: Under the IRC at 26 U.S.C. 5055, brewers may claim 
drawback (refund) of Federal excise taxes paid on beer produced in the 
United States when they export such beer or deliver it for use as 
supplies on vessels or aircraft, if the claimant provides proof of 
export as the Secretary requires by regulation. Under that authority, 
the TTB regulations require respondents to file such drawback claims 
using TTB F 5130.6, Drawback on Beer Exported. This form documents the 
beer's export to a foreign country, receipt by the U.S. Armed Forces 
for overseas delivery, use as supplies on vessels or aircraft, or its 
transfer to a foreign trade zone for subsequent export. The collected 
information is necessary to protect the revenue as it allows TTB to 
determine if beer is eligible for export drawback.
    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: 100.
     Average Responses per Respondent: 24.
     Number of Responses: 2,400.
     Average per-response Burden: 1 hour.
     Total Burden: 2,400 hours.

OMB Control No. 1513-0025

    Title: Notice of Release of Tobacco Products, Cigarette Papers, or 
Cigarette Tubes.
    TTB Form Number: TTB F 5200.11.
    Abstract: The IRC at 26 U.S.C. 5704 provides for, among other 
things, the release of imported or returned tobacco products and 
cigarette papers and tubes from customs custody, without payment of 
tax, for delivery to an export warehouse proprietor or a manufacturer 
of tobacco products or cigarette papers and tubes, in accordance with 
regulations issued by the Secretary. Under the TTB regulations, 
industry members use TTB F 5200.11 in cases where the industry member 
does not electronically file its import entries with U.S. Customs and 
Border Protection. Using that form, the industry member, TTB, and 
customs bonded warehouse proprietors or government officials, 
respectively, request, authorize, and document the release of tobacco 
products and cigarette papers and tubes from customs custody, without 
payment of tax, to a manufacturer or export warehouse proprietor 
authorized to receive such articles. The collected information is 
necessary to protect the revenue as it allows TTB to account for and 
detect diversion of untaxpaid articles. (TTB accounts for electronic 
filing of import entries under OMB Control No. 1513-0064.)
    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 55069]]

    Affected Public: Businesses and other for-profits.
Estimated Annual Burden
     Number of Respondents: 10.
     Average Responses per Respondent: 6.
     Number of Responses: 60.
     Average per-response Burden: 0.25 hours
     Total Burden: 15 hours.

OMB Control No. 1513-0032

    Title: Inventory--Manufacturer of Tobacco Products or Processed 
Tobacco.
    TTB Form Number: TTB F 5210.9.
    Abstract: The IRC at 26 U.S.C. 5721 requires manufacturers of 
tobacco products and processed tobacco to complete an inventory at the 
commencement of business, the conclusion of business, and at any other 
time the Secretary by regulation prescribes. The IRC at 26 U.S.C. 5741 
also requires those manufacturers to keep records, which they must make 
available for inspection in the manner the Secretary by regulation 
prescribes. Under these authorities, the TTB regulations require 
manufacturers of tobacco products and processed tobacco to provide 
inventories on TTB F 5210.9 at the commencement of business, the 
conclusion of business, when changes in business ownership or location 
occur, and at any other time directed to do so by the appropriate TTB 
officer. TTB F 5210.9 provides a uniform format for recording those 
inventories, which TTB uses to ensure that a manufacturer's Federal 
excise tax is correctly determined. The required records document the 
operations regulated under the IRC and provide the basis for 
determining the industry member's tax liability and conformance with 
IRC requirements
    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: 100.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 100.
     Average per-response Burden: 2 hours.
     Total Burden: 200 hours.

OMB Control No. 1513-0037

    Title: Withdrawal of Spirits, Specially Denatured Spirits, or Wines 
for Exportation.
    TTB Form Number: TTB F 5100.11.
    Abstract: The IRC, at 26 U.S.C. 5066, 5214, and 5362, provides that 
persons may withdraw distilled spirits, denatured spirits, and wines 
from bonded premises without payment of Federal excise tax for export. 
These IRC sections also state that such withdrawals are subject to 
regulations prescribed by the Secretary. Under the TTB regulations, 
such export includes direct export to a foreign country, export to U.S. 
armed forces stationed overseas, transfer to a foreign trade zone or a 
customs bonded warehouse for subsequent export, or for use as supplies 
on vessels or aircraft. Under that IRC authority, the TTB regulations 
in 27 CFR part 28 require exporters use TTB F 5100.11 to report such 
removals. The collected information is necessary to protect the revenue 
as it allows TTB to account for and detect diversion of untaxpaid 
alcohol products.
    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: 150.
     Average Responses per Respondent: 20.
     Number of Responses: 3,000.
     Average per-response Burden: 0.5 hours.
     Total Burden: 1,500 hours.

OMB Control No. 1513-0038

    Title: Application for Transfer of Spirits and/or Denatured Spirits 
in Bond.
    TTB Form Number: TTB F 5100.16.
    Abstract: Under the IRC at 26 U.S.C. 5005(c), when a proprietor of 
a distilled spirits plant (DSP) or an alcohol fuel plant (AFP, a type 
of DSP) desires to have spirits or denatured spirits transferred to its 
plant from another domestic plant, the proprietor must make an 
application to receive such spirits in bond. Under that IRC authority, 
the TTB regulations in 27 CFR part 19 require the receiving proprietor 
to file an application for the transfer on TTB F 5100.16, Application 
for Transfer of Spirits and/or Denatured Spirits in Bond. TTB must 
approve the application before the transfer may occur. The collected 
information is necessary to protect the revenue as it allows TTB to 
ensure that the receiving plant has adequate bond coverage or, for 
certain small alcohol excise taxpayers, is exempt from such bond 
coverage.
    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: 250.
     Average Responses per Respondent: 6.
     Number of Responses: 1,500.
     Average per-response Burden: 0.152 hour.
     Total Burden: 228 hours.

OMB Control No. 1513-0044

    Title: Distilled Spirits Plants--Notices of Alternations and 
Changes in Production Status, and Alternating Premises Records.
    TTB Form Number: None.
    Abstract: Under the IRC at 26 U.S.C. 5178(a), a distilled spirits 
plant (DSP) is a delineated place on which proprietors can only conduct 
certain authorized activities. However, under section 5178(b), the 
Secretary may authorize other businesses on a DSP's premises under 
certain circumstances upon application. Further, under the IRC at 26 
U.S.C. 5221, DSP proprietors must give written notification, in the 
form and manner prescribed by regulation, when they begin, suspend, or 
resume production of spirits. In addition, the IRC at 26 U.S.C. 5555 
requires those liable for any tax imposed by chapter 51 of the IRC to 
keep such records, submit such returns and statements, and comply with 
such rules and regulations as the Secretary may prescribe. Under these 
authorities, TTB has issued regulations in 27 CFR part 19 requiring 
that DSP proprietors provide written notification regarding alternation 
of a DSP between proprietors or for customs purposes, and regarding 
changes to the production status of spirits. TTB also has issued 
regulations requiring that DSP proprietors keep records regarding 
alternations of their premises, including alternations with an adjacent 
bonded wine cellar, taxpaid wine bottling house, or brewery, and 
alternations as a manufacturer of eligible flavors or as general 
premises.
    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 continued growth in the number of

[[Page 55070]]

DSPs in the United States, 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: 2,200.
     Average Responses per Respondent: 5.
     Number of Responses: 11,000.
     Average per-response Burden: 0.5 hour.
     Total Burden: 5,500 hours.

OMB Control No. 1513-0048

    Title: Registration of, and Miscellaneous Requests and Notices for, 
Distilled Spirits Plants; and Distilled Spirits Related Requests and 
Notices for Non-Distilled Spirits Plants.
    TTB Form Number: TTB F 5110.41.
    Abstract: The IRC, at 26 U.S.C. 5171 and 5172, provides that an 
applicant must register a distilled spirits plant (DSP) in conformity 
with regulations issued by the Secretary, while 26 U.S.C. 5201 requires 
DSP proprietors to operate their premises in conformity with such 
regulations. Under those IRC authorities, the TTB regulations in 27 CFR 
part 19 prescribe the use of TTB F 5110.41 to register a DSP or to make 
certain amendments to an existing DSP registration. Those regulations 
also require DSP proprietors to submit various notices or requests to 
vary their operations from the requirements of that part. In addition, 
those TTB regulations require non-DSP proprietors to submit 
applications or notices related to certain distilled spirits 
activities, such as establishment of an experimental DSP or use of 
spirits for research purposes. The required information is necessary to 
protect the revenue as it assists TTB in determining a person's 
eligibility to establish and operate a DSP, whether TTB should approve 
a variance from its regulatory requirements, and whether non-DSP 
entities are eligible to engage in certain activities involving 
distilled spirits.
    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 continued growth in the number of DSPs in the United States, 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: 3,520.
     Average Responses per Respondent: 1.088.
     Number of Responses: 3,830.
     Average per-response Burden: 2.573 hours.
     Total Burden: 9,855 hours.

OMB Control No. 1513-0050

    Title: Tax Deferral Bond--Distilled Spirits (Puerto Rico).
    TTB Form Number: TTB F 5110.50.
    Abstract: Under the IRC at 26 U.S.C. 7652, beverage distilled 
spirits and nonbeverage products containing spirits subject to tax 
manufactured in Puerto Rico and brought into the United States are 
subject to a tax equal to that imposed on domestically produced spirits 
under 26 U.S.C. 5001. Additionally, that section authorizes the 
Secretary to prescribe regulations regarding the mode and time for 
payment and collection of such taxes. Under that IRC authority, the TTB 
regulations allow respondents who ship such products from Puerto Rico 
to the United States to choose either (1) to pay the required tax prior 
to shipment or (2) to file a bond to defer payment of the tax until the 
submission of the respondent's next excise tax return and payment. The 
TTB regulations require respondents who elect to defer payment of tax 
to file a tax deferral bond on TTB F 5110.50. The required surety bond 
is necessary to protect the revenue as it ensures payment of the 
applicable excise tax.
    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: 10.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 10.
     Average per-response Burden: 1 hour.
     Total Burden: 10 hours.

OMB Control No. 1513-0053

    Title: Report of Wine Premises Operations.
    TTB Form Number: TTB F 5120.17.
    Abstract: The IRC at 26 U.S.C. 5367 authorizes regulations 
requiring the keeping of records and the filing of returns related to 
wine cellar and bottling house operations. Section 5555 of the IRC also 
generally requires any person liable for tax under chapter 51 of the 
IRC to keep records, provide statements, and make returns as prescribed 
by regulation. Under those authorities, the TTB wine regulations in 27 
CFR part 24 require wine premises proprietors to file periodic 
operations reports on form TTB F 5120.17. TTB uses the collected 
information to determine excise tax liabilities and to ensure that 
respondents operate in accordance with applicable Federal law and 
regulations. TTB also uses this report to collect raw data on wine 
premises activity for its generalized monthly statistical report on 
wine operations, which TTB makes public on its website.
    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 continued growth in the number of wine premises in the United 
States, 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: 12,185.
     Average Responses per Respondent: 4.327.
     Number of Responses: 52,720.
     Average per-response Burden: 1.10 hours.
     Total Burden: 58,992 hours.

OMB Control No. 1513-0083

    Title: Excise Tax Return.
    TTB Form Number: TTB F 5000.24.
    Abstract: Under the IRC at 26 U.S.C. 5061(a) and 5703(b), the 
Federal alcohol and tobacco excise tax is collected on the basis of a 
return. Such excise taxpayers, other than those in Puerto Rico, report 
their alcohol or tobacco excise tax liability using TTB F 5000.24, 
Excise Tax Return. Tobacco taxpayers and large alcohol producers file 
their returns and pay their excise taxes on a semi-monthly basis, while 
certain small alcohol producers file returns and pay taxes on a 
quarterly or annual basis, depending on certain circumstances. The 
collected information is necessary to protect the revenue as it allows 
TTB to establish a taxpayer's identity, the

[[Page 55071]]

amount and type of taxes due, and the amount of payments made.
    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 continued growth in the number of TTB-regulated taxpayers, 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: 18,870.
     Average Responses per Respondent: 6.2.
     Number of Responses: 117,000.
     Average per-response Burden: 0.75 hour.
     Total Burden: 87,750 hours.

OMB Control No. 1513-0092

    Title: Marks on Wine Containers (TTB REC 5120/3).
    TTB Recordkeeping Number: TTB REC 5120/3.
    Abstract: The IRC at 26 U.S.C. 5041 imposes a Federal excise tax of 
varying rates on six classes of wine--three classes of still wines 
(based on alcohol content), two classes of effervescent wines, and one 
class of hard cider. Under the authority of the IRC at 26 U.S.C. 5357, 
5368, 5388, and 5662, the TTB regulations in 27 CFR part 24, Wine, 
require wine premises proprietors to correctly identify wines kept on 
or removed from their premises by placing certain marks and labels on 
all production, storage, and consumer containers of wine. Because there 
are six excise tax classes of wine, and different classes of wine may 
be produced at the same facility, the required information is necessary 
to protect the revenue as it helps ensure the appropriate tax is 
collected. TTB notes, however, that the marking and labeling of wine 
containers is a usual and customary practice carried out by wine 
premises proprietors during the normal course of business, regardless 
of any regulatory requirement to do so, in order to track production 
and inventory and inform the public of the content of their products.
    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 continued growth in the number of wine premises in the United 
States, TTB is increasing the number of annual respondents and 
responses for this information collection. However, this collection's 
estimated burden hours remain zero as there is no burden associated 
with usual and customary business practices, per the Office of 
Management and Budget (OMB) regulations at 5 CFR 1320.3(b)(2).
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
Estimated Annual Burden
     Number of Respondents: 14,340.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 14,340.
     Average per-response Burden and Total Burden: None. (Per 
the OMB regulations regarding the Paperwork Reduction Act at 5 CFR 
1320.3(b)(2), there is no burden associated with usual and customary 
business practices that respondents undertake during the normal course 
of business regardless of any regulatory requirements to do so.

OMB Control No. 1513-0113

    Title: Special Tax ``Renewal'' Registration and Return/Special Tax 
Location Registration Listing.
    TTB Form Number: TTB F 5630.5R.
    Abstract: The IRC at 26 U.S.C. 5731 and 5732 requires manufacturers 
of tobacco products, manufacturers of cigarette papers and tubes, and 
export warehouse proprietors to pay an annual special (occupational) 
tax (SOT) for each such premises that they operate. In addition, the 
IRC at 26 U.S.C. 5732 requires such proprietors to pay SOT on the basis 
of a return under regulations issued by the Secretary. Form TTB F 
5630.5R, which TTB sends out annually to tobacco industry members that 
have previously paid the special tax, meets this purpose. TTB's use of 
TTB F 5630.5R protects the revenue by facilitating the registration of 
premises subject to SOT and the timely payment of that tax by the 
businesses subject to it. The information collected on the form is 
essential to TTB's collecting, processing, and accounting for these 
special occupational taxes.
    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, TTB is 
decreasing the number of annual respondents, responses, and burden 
hours associated with 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: 220.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 215.
     Average per-response Burden: 0.25 hour.
     Total Burden: 55 hours.

OMB Control No. 1513-0115

    Title: Usual and Customary Business Records Relating to Wine, TTB 
REC 5120/1.
    TTB Recordkeeping Number: None.
    Abstract: Under the authority of the IRC at 26 U.S.C. 5362, 5367, 
5369, 5370, and 5555, the TTB regulations require wineries, taxpaid 
wine bottling houses, and vinegar plants to keep usual and customary 
business records. These records include purchase invoices, sales 
invoices, and internal records related to their production and 
processing, packaging, storing, and shipping operations. TTB routinely 
inspects these records to ensure proper payment of wine excise taxes, 
and, to ensure that proprietors product, package, store, ship, and 
transfer wine in compliance with statutory and regulatory requirements.
    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 continued growth in the number of wine premises in the United 
States, TTB is increasing the number of annual respondents and 
responses for this information collection. However, this collection's 
estimated burden hours remain zero as there is no burden associated 
with usual and customary business practices, per the Office of 
Management and Budget (OMB) regulations at 5 CFR 1320.3(b)(2).
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
Estimated Annual Burden
     Number of Respondents: 14,340.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 14,340.
     Average per-response Burden and Total Burden: None. (Per 
the OMB regulations regarding the Paperwork Reduction Act at 5 CFR 
1320.3(b)(2), there is no burden associated with usual and customary 
business practices that

[[Page 55072]]

respondents undertake during the normal course of business regardless 
of any regulatory requirements to do so.

OMB Control No. 1513-0117

    Title: Pay.gov User Agreement.
    TTB Form Number: TTB F 5000.31.
    Abstract: The Federal Government's Pay.gov system allows businesses 
and members of the public to pay various taxes and fees, and submit 
various reports and requests, electronically. The TTB portion of the 
Pay.gov system provides qualified alcohol and tobacco proprietors with 
a means to file tax returns and pay taxes, and submit operations and 
production reports, electronically rather than submitting paper checks 
and documents by postal mail or delivery service. TTB uses the Pay.gov 
User Agreement, TTB F 5000.31, to identify, validate, approve, and 
register qualified users of its portion of the Pay.gov system in order 
to prevent misuse of that system.
    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, 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: 2,000.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 2,000.
     Average per-response Burden: 5 minutes.
     Total Burden: 167 hours.

OMB Control No. 1513-0123

    Title: Application, Permit, and Report--Wine and Beer (Puerto 
Rico); and Application, Permit, and Report--Distilled Spirits Products 
(Puerto Rico).
    TTB Form Number: TTB F 5110.21 and F 5110.51.
    Abstract: In general, under the IRC at 26 U.S.C. 7652(a)(1), 
merchandise manufactured in Puerto Rico and shipped to the United 
States for consumption or sale is subject to a tax equal to the 
internal revenue tax imposed in the United States upon like articles of 
merchandise of domestic manufacture. Under that authority, the TTB 
regulations require persons file an application and permit to compute 
the tax on, tax-pay, and withdraw certain alcohol products for shipment 
to the United States. To do so, the regulations prescribe the use of 
TTB F 5100.21 for beer or wine products, and TTB F 5110.51 for 
distilled spirits products. In cases where the respondent is eligible 
to defer the tax payment, TTB uses the required information to verify 
that the respondent's bond coverage is adequate to cover the taxes due. 
In cases where the respondent makes the shipment taxpaid, TTB uses the 
required information to ensure that the respondent has paid the correct 
amount of tax. If necessary, TTB also uses the collected information to 
enforce collection of any alcohol excise tax owed to the Federal 
government.
    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: 35.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 35.
     Average per-response Burden: 1 hour.
     Total Burden: 35 hours.

OMB Control No. 1513-0125

    Title: Distilled Spirits Bond.
    TTB Form Number: TTB F 5110.56.
    Abstract: The IRC at 26 U.S.C. 5173 and 5181 requires distilled 
spirits plants (DSPs) and alcohol fuel plants (AFPs) to furnish a bond, 
unless exempted from doing so under the IRC at 26 U.S.C. 5551(d) and 
5181(c)(3). Proprietors of such plants use TTB F 5110.56 to file with 
TTB either a surety bond or a collateral bond using cash or U.S. 
securities. Using that same form, proprietors also may withdraw 
coverage for one or more plants, and DSP proprietors may provide 
operations coverage for adjacent wine cellars. The collected 
information is necessary to protect the revenue as the required bonds 
ensure payment of any delinquent excise tax liabilities.
    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, TTB is 
decreasing 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: 310.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 310.
     Average per-response Burden: 1 hour.
     Total Burden: 310 hours.

OMB Control No. 1513-0128

    Title: Records to Support Tax Free and Tax Overpayment Sales of 
Firearms and Ammunition.
    TTB Form Numbers: TTB F 5600.33, F 5600.34, F 5600.35, F 5600.36, 
and F 5600.37.
    Abstract: The IRC at 26 U.S.C. 4181 imposes excise taxes on the 
sale of firearms and ammunition. However, under the IRC at 26 U.S.C. 
4221(a), certain sales may be made tax-free, including those made for 
further manufacture, export, and those made to a State or local 
government or a nonprofit educational organization for its exclusive 
use. In cases of sales where the excise tax has already been paid, the 
tax is considered an overpayment subject to credit or refund under the 
IRC at 26 U.S.C. 6416(b)(2) and (b)(3). To protect the revenue, the TTB 
regulations in 27 CFR part 53 prescribe that a respondent otherwise 
subject to the firearms or ammunition excise tax must maintain records, 
including statements or certificates containing specified information, 
documenting the tax-free or tax-overpaid nature of such sales. 
Respondents may use commercial records or self-generated supporting 
statement or certificates, or, for certain transactions, respondents 
may use TTB-provided forms, which, when completed, document the 
required supporting information. Respondents maintain the required 
information at their business premises, and TTB may examine the records 
during tax audits.
    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; Businesses 
or other for-profits.
Estimated Annual Burden
     Number of Respondents: 7,000.
     Average Responses per Respondent: 10.
     Number of Responses: 70,000.
     Average per-response Burden: 0.75 hour.
     Total Burden: 52,500 hours.


[[Page 55073]]


    Dated: August 31, 2020.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2020-19528 Filed 9-2-20; 8:45 am]
BILLING CODE 4810-31-P