[Federal Register Volume 85, Number 213 (Tuesday, November 3, 2020)]
[Notices]
[Pages 69680-69684]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-24199]


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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. 81)

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 January 4, 
2021.

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

[[Page 69681]]

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

OMB Control No. 1513-0019

    Title: Application for Amended Basic Permit under the Federal 
Alcohol Administration Act.
    TTB Form Numbers: TTB F 5100.18.
    Abstract: The Federal Alcohol Administration Act (FAA Act), at 27 
U.S.C. 203, requires that a person apply for and receive a permit, 
known as a ``basic permit,'' to: (1) Import distilled spirits, wine, or 
malt beverages into the United States; (2) distill spirits or produce 
wine, rectify or blend distilled spirits or wine, or bottle and/or 
warehouse distilled spirits; or (3) purchase distilled spirits, wine, 
or malt beverages for resale at wholesale. The FAA Act, at 27 U.S.C. 
204, also imposes certain requirements for basic permits and authorizes 
the Secretary of the Treasury (the Secretary) to prescribe the manner 
and form of all applications for basic permits. The TTB regulations in 
27 CFR part 1 provide for the amendment of a basic permit using form 
TTB F 5100.18 when changes occur to the name, trade name, address, 
ownership, management, or control of the business. The collected 
information assists TTB in maintaining accurate information identifying 
the business and its location, and determining whether an applicant for 
an amended basic permit meets the statutory criteria for holding such a 
permit under the FAA Act.
    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 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: 8,550.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 8,550.
     Average per-response Burden: 23 minutes.
     Total Burden: 3,278 hours.

OMB Control No. 1513-0028

    Title: Application for an Industrial Alcohol User Permit.
    TTB Form Number: TTB F 5150.22.
    Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5271 
authorizes the Secretary to prescribe regulations requiring persons 
using tax-free alcohol for certain nonbeverage purposes (hospitals, 
laboratories, research centers, etc.) and persons using or dealing in 
specially denatured spirits (alcohol and/or rum) to apply for and 
receive a permit to do so prior to commencing business. Under that 
authority, the TTB regulations specify the use of TTB F 5150.22 as the 
application form for permits to deal in or use specially denatured 
spirits (alcohol/rum) (see 27 CFR 20.41), or to use tax-free alcohol 
for nonbeverage purposes (see 27 CFR 22.41). TTB uses the collected 
information to identify the applicant and the location of their 
business or entity, and to determine if the applicant is eligible to 
deal in or use specially denatured or use tax-free alcohol, and if the 
proposed operations conform to Federal laws and regulations.
    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; State and local 
governments.
Estimated Annual Burden
     Number of Respondents: 2,710.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 2,710.
     Average per-response Burden: 0.7 hour.
     Total Burden: 1,897.

OMB Control No. 1513-0033

    Title: Report--Manufacturer of Tobacco Products or Cigarette Papers 
and Tubes; Report--Manufacturer of Processed Tobacco.
    TTB Form Number: TTB F 5210.5 and TTB F 5250.1.
    Abstract: The IRC at 26 U.S.C. 5722 requires manufacturers of 
tobacco products, cigarette papers and tubes, or processed tobacco to 
make reports containing such information, in such form, at such times, 
and for such periods as the Secretary prescribes by regulation. The TTB 
regulations at 27 CFR 40.202, 40.422, and 40.522 prescribe the use of 
TTB F 5210.5 to report information about tobacco products and cigarette 
papers and tubes manufactured, received, and removed per month, and the 
use of TTB F 5250.1 to report information about processed tobacco 
manufactured, received, and removed per month. TTB uses the collected 
information to ensure that manufacturers have properly paid

[[Page 69682]]

Federal excise taxes and are in compliance with applicable Federal law 
and regulations.
    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.
Estimated Annual Burden
     Number of Respondents: 235.
     Average Responses per Respondent: 2,820.
     Number of Responses: 12.
     Average per-response Burden: 1 hour.
     Total Burden: 2,820 hours.

OMB Control No. 1513-0034

    Title: Schedule of Tobacco Products, Cigarette Papers or Tubes 
Withdrawn from the Market.
    TTB Form Number: TTB F 5200.7.
    Abstract: The IRC at 26 U.S.C. 5705 provides that a manufacturer or 
importer may receive credit for or refund of the Federal excise taxes 
paid on tobacco products, cigarette papers, or cigarette tubes 
withdrawn from the market if the Secretary is provided with 
satisfactory proof of the withdrawal. Under that IRC authority, the TTB 
regulations provide for the use of TTB F 5200.7 to identify tobacco 
products, cigarette papers, or cigarette tubes to be withdrawn from the 
market and the location of those articles. The form also documents the 
taxpayer's planned disposition of the articles (destroyed, reduced to 
materials, or returned to bond), and TTB's decision to witness or not 
witness that disposition. Taxpayers then file the completed TTB F 
5200.7 to support their subsequent claim for credit or refund of the 
excise taxes paid on the withdrawn articles. The collected information 
is necessary to protect the revenue as it allows TTB to determine if 
such a claim is valid.
    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: 50.
     Average Responses per Respondent: 5.
     Number of Responses: 250.
     Average per-response Burden: 0.75 hour.
     Total Burden: 188 hours.

OMB Control No. 1513-0064

    Title: Importer's Records and Reports (TTB REC 5170/1).
    TTB Recordkeeping Number: TTB REC 5170/1.
    Abstract: Pursuant to chapter 51 of the IRC (26 U.S.C.) and the FAA 
Act at 27 U.S.C. 201 et seq., TTB regulates, among other things, the 
importation of distilled spirits, wine, and malt beverages. Pursuant to 
chapter 52 of the IRC (26 U.S.C.) TTB also regulates the importation of 
tobacco products, processed tobacco, and cigarette papers and tubes. 
Those statutory provisions are the basis of the TTB alcohol and tobacco 
regulations that require importers of those products to obtain permits 
and to submit certain information upon importation. Customs and Border 
Protection (CBP) and TTB use the information collected under this 
request to ensure that alcohol and tobacco product importers have the 
required permits, have paid the applicable taxes, and that commodities 
released from customs custody without payment of tax for transfer to a 
bonded facility are eligible for such release. TTB also uses this 
collection to ensure that imported alcohol product labels comply with 
FAA Act requirements. The reporting provisions allow for the submission 
of import-related information electronically along with the electronic 
submission of entry information to CBP. In addition, TTB uses the 
letterhead applications covered under this collection to evaluate 
requests to vary from the regulatory provisions. The collected 
information is necessary to ensure applicable tax revenue is paid and 
that alcohol and tobacco importers comply with Federal laws and 
regulations.
    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: 10,550.
     Average Responses per Respondent: 6 (one).
     Number of Responses: 63,300.
     Average per-response Burden: 0.33 hour.
     Total Burden: 20,889 hours.

OMB Control No. 1513-0069

    Title: Tobacco Products Manufacturers--Supporting Records for 
Removals for the Use of the United States.
    Abstract: Under the IRC at 26 U.S.C. 5701, tobacco products and 
cigarette papers and tubes manufactured in or imported into the United 
States are subject to a Federal excise tax, and, under 26 U.S.C. 5741, 
all such manufacturers and importers must keep the records the 
Secretary prescribes by regulation. The IRC at 26 U.S.C. 5704(b) 
provides that manufacturers may remove such articles, without payment 
of tax, ``for use of the United States'' under regulations issued by 
the Secretary. Under those IRC authorities, the TTB regulations at 27 
CFR 45.51 requires manufacturers to keep records that include 
information regarding the date of removal, the name and address of the 
receiving Federal agency, the kind and quantity of products removed, 
and, for large cigars, the sale price. The required records also must 
detail any such items that the agency returns to the manufacturer. The 
required records are necessary to ensure that products removed without 
payment of tax are delivered to a Federal agency for the authorized 
tax-exempt use.
    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: 205.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 205.
     Average per-response Burden: 1 hour.
     Total Burden: 205 hours.

OMB Control No. 1513-0073

    Title: Manufacturers of Nonbeverage Products--Records to Support 
Claims for Drawback (TTB REC 5530/2).
    TTB Recordkeeping Number: TTB REC 5530/2.
    Abstract: The IRC at 26 U.S.C.5001 imposes Federal excise tax on 
distilled spirits produced or imported into the United States. The IRC 
at 26 U.S.C. 5111-5114, allows manufacturers of certain ``nonbeverage'' 
products that are unfit for beverage use--medicines, medicinal 
preparations, food products, flavors, flavoring extracts, or perfume--
to claim drawback (refund) of all but

[[Page 69683]]

$1.00 per proof gallon of the excise tax paid on the distilled spirits 
used in the production of such products. Under these IRC authorities, 
TTB has issued regulations governing nonbeverage product drawback 
claims, contained in 27 CFR part 17, which includes a requirement to 
keep source records supporting such claims. The required records 
document the distilled spirits received, taxes paid, date used, the 
quantity and kind used in each product, other ingredients received and 
used (to validate formula compliance), amount of alcohol recovered, 
quantity of intermediate products transferred to other plants, and the 
disposition or purchaser of the products. The collected information 
helps prevent fraudulent claims and the diversion to beverage use of 
distilled spirits on which respondents claim nonbeverage drawback.
    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 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: 615.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 615.
     Average per-response Burden: 21 hours.
     Total Burden: 12,915 hours.

OMB Control No. 1513-0075

    Title: Proprietors or Claimants Exporting Liquors (TTB REC 5900/1).
    TTB Recordkeeping Number: TTB REC 5900/1.
    Abstract: Under the IRC at 26 U.S.C. 5053, 5214, and 5362, 
distilled spirits, wine, and beer may be exported without payment of 
Federal excise tax. Under the IRC at 26 U.S.C. 5055 and 5062, taxpaid 
distilled spirits, wine, and beer may be exported and the exporter may 
claim drawback (refund) of the taxes paid. To prevent payment of 
fraudulent or incorrect drawback claims, the TTB regulations in 27 CFR 
part 28 require exporters to keep and make available records of 
pertinent Customs and TTB forms and commercial records documenting the 
export of taxpaid alcohol beverages for which they will claim drawback.
    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: 750.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 750.
     Average per-response Burden: 1 hour.
     Total Burden: 750 hours.

OMB Control No. 1513-0099

    Title: Administrative Remedies--Requests for Closing Agreements.
    Abstract: The IRC at 26 U.S.C. 7121 authorizes the Secretary to 
enter into a written agreement with any person, or their agent, 
relating to the liability of that person for any internal revenue tax 
for any taxable period. Under that authority, TTB has issued 
regulations at 27 CFR 70.485 pertaining to such ``closing agreements.'' 
Specific to this information collection, that regulation requires a 
taxpayer or their agent to submit a written request to TTB to enter 
into a closing agreement to resolve excise tax matters. TTB uses the 
information collected in the request and any attached supporting 
documentation to determine whether the Bureau should pursue a closing 
agreement with the taxpayer. Closing agreements allow TTB and a 
taxpayer to resolve tax liability matters prior to any adversarial 
legal or administrative proceedings.
    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 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: 10.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 10.
     Average per-response Burden: 1 hour.
     Total Burden: 10 hours.

OMB Control No. 1513-0101

    Title: Marks and Notices on Packages of Tobacco Products (TTB REC 
5210/13.
    TTB Recordkeeping Number: TTB REC 5210/3.
    Abstract: The IRC at 26 U.S.C. 5723(b) requires packages of tobacco 
products, processed tobacco, and cigarette paper or tubes to bear the 
marks, labels, and notices required by regulation. Under that 
authority, the TTB tobacco regulations in 27 CFR parts 40, 41, 44, and 
45 require packages of domestic and imported tobacco products to bear 
certain marks identifying the product sufficient to determine its 
excise tax class, and the product's quantity or weight, depending on 
the basis of the tax. The regulations also require certain notices on 
the packages (or shipping containers) of tobacco products intended for 
export or use of the United States, as those products may be removed 
without tax payment or with benefit of tax drawback. The disclosed 
information identifies tobacco products, and the appearance of the 
notices on the packages helps to identify the products if diverted into 
the domestic market after withdrawal without payment of tax or with 
benefit of tax drawback into the domestic market.
    Current Actions: Previously, TTB reported that this collection 
consisted entirely of usual and customary labels, marks, and notices 
placed by respondents on tobacco product packages. However, TTB 
believes that the labeling on packages of tobacco products intended for 
export or for the use the United States indicating the tax-exempt 
status of such products may not be a usual and customary business 
practice (see 27 CFR 44.185 and 45.46, respectively). Therefore, TTB is 
adding one hour of burden per respondent to account for such labeling.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Businesses or other for-profits.
Estimated Annual Burden
     Number of Respondents: 724.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 724.
     Average per-response Burden: 1 hour.
     Total Burden: 724 hours.

OMB Control No. 1513-0121

    Title: Labeling of Major Food Allergens and Petitions for 
Exemption.
    Abstract: The FAA Act at 27 U.S.C. 205(e) authorizes the Secretary 
to issue regulations regarding the labeling of wine, distilled spirits, 
and malt beverages in order to, among other things, prohibit consumer 
deception and ensure that labels provide consumers with adequate 
information as to the identity and quality of such products. Under this 
authority, the TTB

[[Page 69684]]

regulations provide for the voluntary labeling of major food allergens 
used in the production of alcohol beverages. (As defined in the Food 
Allergen Labeling and Consumer Protection Act of 2004 (118 Stat. 905)), 
the major food allergens are milk, eggs, fish, crustacean shellfish, 
tree nuts, peanuts, wheat, and soybeans.) Under the TTB regulations, if 
the bottler declares any one major food allergen, then all major food 
allergens used in the product must be declared on the label, except 
when TTB has approved a petition for exemption from such labeling. This 
information collection includes the labeling of allergens and petitions 
for exemption.
    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 
increase 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: 700.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 700.
     Average per-response Burden: 49 minutes.
     Total Burden: 572 hours.

    Dated: October 28, 2020.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2020-24199 Filed 11-2-20; 8:45 am]
BILLING CODE 4810-31-P