[Federal Register Volume 85, Number 209 (Wednesday, October 28, 2020)]
[Notices]
[Pages 68413-68414]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-23790]


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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 November 27, 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: Brewer's Notices; and Letterhead Applications and Notices 
Filed by Brewers.
    OMB Control Number: 1513-0005.
    Type of Review: Revision of a currently approved collection.
    Description: 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.
    Form: TTB F 5130.10.
    Recordkeeping Number: TTB REC 5130/2.
    Affected Public: Business or other for-profits.

[[Page 68414]]

    Estimated Number of Respondents: 10,340.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 30,340.
    Estimated Time per Response: 30 minutes to 3 hours.
    Estimated Total Annual Burden Hours: 21,690.
    2. Title: Signing Authority for Corporate and LLC Officials.
    OMB Control Number: 1513-0036.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: 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.
    Form: TTB F 5100.1.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 5,300.
    Frequency of Response: Once.
    Estimated Total Number of Annual Responses: 5,300.
    Estimated Time per Response: 11 minutes (online) and 15 minutes 
(paper).
    Estimated Total Annual Burden Hours: 1,052 hours.
    3. Title: Application for an Alcohol Fuel Producer Permit Under 26 
U.S.C. 5181.
    OMB Control Number: 1513-0051.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: 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).
    Form: TTB F 5110.74.
    Affected Public: Business or other for-profits; Individuals or 
Households.
    Estimated Number of Respondents: 240.
    Frequency of Response: Once.
    Estimated Total Number of Annual Responses: 240.
    Estimated Time per Response: 1.5 hours.
    Estimated Total Annual Burden Hours: 355 hours.

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

    Dated: October 22, 2020.
Molly Stasko,
Treasury PRA Clearance Officer.
[FR Doc. 2020-23790 Filed 10-27-20; 8:45 am]
BILLING CODE 4810-31-P