[Federal Register Volume 86, Number 113 (Tuesday, June 15, 2021)]
[Notices]
[Pages 31818-31821]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-12462]


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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

[Docket No. TTB-2021-0003]


Proposed Information Collections; Comment Request (No. 82)

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 August 16, 
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-2021-0003.
     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 (if any), and OMB control number in your comment.
    You may view copies of this document, the relevant TTB forms, and 
any comments received at https://www.regulations.gov within Docket No. 
TTB-2021-XXXX. TTB has posted a link to that docket on its website at 
https://www.ttb.gov/rrd/information-collection-notices. 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

[[Page 31819]]

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. 1513-0006

    Title: Volatile Fruit-Flavor Concentrate Plants--Applications and 
Related Records (TTB REC 5520/2).
    TTB Form Number: TTB F 5520.3.
    TTB Recordkeeping Number: TTB REC 5520/2.
    Abstract: Volatile fruit-flavor concentrates contain alcohol when 
made from the mash or juice of a fruit by an evaporative process. Under 
the Internal Revenue Code (IRC) at 26 U.S.C. 5511, alcohol excise taxes 
and most other provisions of chapter 51 of the IRC do not apply to such 
concentrates if their manufacturers file applications, keep records, 
and meet certain other requirements prescribed by regulation. Under 
that IRC authority, the TTB regulations in 27 CFR part 18 require 
volatile fruit-flavor concentrate manufacturers to register using form 
TTB F 5520.3, file amendments to their registrations using that form or 
a letterhead application (depending on circumstances), and maintain a 
record file of all approved registrations and related supporting 
documents. TTB uses the collected information to identify concentrate 
manufacturers and their operations to ensure that the tax provisions of 
the IRC are appropriately applied.
    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: 55.
     Average Responses Per Respondent: 1 (one).
     Number of Responses: 55.
     Average Per-Response Burden: 2 hours.
     Total Burden: 110 hours.

OMB Control No. 1513-0022

    Title: Volatile Fruit-Flavor Concentrate Manufacturers--Annual 
Report, and Usual and Customary Business Records (TTB REC 5520/1).
    TTB Form Number: TTB F 5520.2.
    TTB Recordkeeping Number: TTB F 5520/1.
    Abstract: Volatile fruit-flavor concentrates contain alcohol when 
made from the mash or juice of a fruit by an evaporative process. Under 
the IRC at 26 U.S.C. 5511, alcohol excise taxes and most other 
provisions of chapter 51 of the IRC do not apply to such concentrates 
if their manufacturers keep records and meet certain other requirements 
prescribed by regulation. Under that IRC authority, the TTB regulations 
in 27 CFR part 18 require volatile fruit-flavor concentrate 
manufacturers to submit an annual summary report, using form TTB F 
5520.2, accounting for all such products produced, removed, or made 
unfit for beverage use. Such manufacturers compile this report from 
usual and customary business, which, under the regulations, respondents 
must retain for 3 years. TTB uses the collected information to ensure 
that the tax provisions of the IRC are appropriately applied.
    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: 55.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 55.
     Average Per-Response Burden: 20 minutes.
     Total Burden: 18 hours.

OMB Control No. 1513-0042

    Title: Drawback on Distilled Spirits Exported.
    TTB Form Number: TTB F 5110.30.
    Abstract: Under the IRC at 26 U.S.C. 5062, persons who export tax-
paid distilled spirits may claim drawback of the alcohol excise tax 
paid on those spirits, as prescribed by regulation. The TTB regulations 
in 27 CFR part 28 require that claimants use TTB F 5110.30 to make such 
drawback claims. The form requests information regarding the claimant, 
the tax-paid spirits exported, and the amount of tax to be refunded. 
TTB uses the collected information to substantiate the claim for 
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 and other for-profits.
    Estimated Annual Burden:
     Number of Respondents: 150.
     Average Responses per Respondent: 6.
     Number of Responses: 900.
     Average Per-Response Burden: 2 hours.
     Total Burden: 1,800 hours.

OMB Control No. 1513-0043

    Title: Application and Permit to Ship Puerto Rican Spirits to the 
United States Without Payment of Tax.
    TTB Form Number: TTB F 5110.31.
    Abstract: The IRC at 26 U.S.C. 7652 imposes on Puerto Rican 
distilled spirits shipped to the United States for consumption or sale 
a tax equal to the internal revenue tax (excise tax) imposed in the 
United States on distilled spirits of domestic manufacture. However, 
the IRC at 26 U.S.C. 5232 provides that a person may withdraw distilled 
spirits imported or brought into the United States in bulk containers 
from Customs custody and transfer such spirits to the bonded premises 
of a domestic distilled spirits plant without payment of the internal 
revenue tax imposed on such spirits, as prescribed by regulation. The 
IRC at 26 U.S.C. 5314 also states that persons may withdraw spirits 
from the bonded premises of a distilled spirits plant in Puerto Rico 
pursuant to an authorization issued under the laws of Puerto Rico. 
Under those IRC authorities, the TTB regulations in 27 CFR part 26 
require respondents to use form TTB F 5110.31 to apply for and receive 
approval to ship Puerto Rican distilled spirits to the United States 
without payment of Federal excise tax. The form identifies the specific 
spirits and amounts shipped and received, and the shipment's consignor 
in Puerto Rico and consignee in the United States. TTB uses the 
information collected to ensure appropriate application of the IRC tax 
provisions
    Current Actions: There are no program changes or adjustments 
associated with this information collection, and TTB is submitting it 
for extension purposes only.

[[Page 31820]]

    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: 50.
     Number of Responses: 500.
     Average Per-Response Burden: 0.75 hour.
     Total Burden: 375 hours.

OMB Control No. 1513-0047

    Title: Distilled Spirits Production Records (TTB REC 5110/01), and 
Monthly Report of Production Operations.
    TTB Form Number: TTB F 5110.40.
    TTB Recordkeeping Number: TTB REC 5110/01.
    Abstract: In general, the IRC at 26 U.S.C. 5001 prescribes the 
excise tax rates for distilled spirits produced in or imported into the 
United States, while 26 U.S.C. 5207 requires distilled spirit plant 
(DSP) proprietors to maintain records of production, storage, 
denaturation, and processing activities and to render reports covering 
those operations, as prescribed by regulation. Under those IRC 
authorities, the TTB regulations in 27 CFR part 19 require DSP 
proprietors to keep records regarding the production materials used to 
produce spirits, the amount of spirits produced, the amount withdrawn 
from the production account, and the production of spirits byproducts, 
which proprietors must maintain for at least 3 years. Based on those 
records, the part 19 regulations also require DSP proprietors to submit 
monthly reports of production operations using TTB F 5110.40. TTB uses 
the collected information to substantiate the proprietor's excise tax 
liability and bond coverage, if applicable.
    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: 2,500.
     Average Responses per Respondent: 12.
     Number of Responses: 30,000.
     Average Per-Response Burden: 2 hours.
     Total Burden: 60,000 hours.

OMB Control No. 1513-0065

    Title: Wholesale Dealers Records of Receipt of Alcohol Beverages, 
Disposition of Spirits, and Monthly Summary Reports (TTB REC 5170/2).
    TTB Recordkeeping Number: TTB REC 5170/2.
    Abstract: The IRC at 26 U.S.C. 5121 requires wholesale alcohol 
beverage dealers to keep daily records of all distilled spirits 
received and disposed of, as well as daily records of all wine and beer 
received. That section also authorizes the Secretary of the Treasury to 
require such dealers to submit periodic summaries of their daily 
records for distilled spirits received and disposed of, and it 
authorizes the issuance of regulations regarding such records and 
reports. In addition, section 5123 of the IRC prescribes retention and 
inspection requirements for the required records and reports. Under 
those IRC authorities, the TTB regulations in 27 CFR part 31 require 
wholesale alcohol dealers to keep usual and customary business records, 
such as consignment, purchase, and sales invoices, to document their 
daily receipt and disposition of distilled spirits, as well as their 
daily receipt of wine and beer. The regulations also provide that TTB, 
at its discretion, may require a particular dealer to submit monthly 
summary reports regarding all distilled spirits received and disposed 
of on a daily basis. The regulations require dealers to keep the 
required records and copies of any required monthly summary reports at 
their place of business, available for TTB inspection, for at least 3 
years.
    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: 30,400 for recordkeeping; 50 for 
monthly summary reports.
     Average Responses per Respondent: 1 for recordkeeping; 12 
for monthly summary reports.
     Number of Responses: 30,400 for recordkeeping; 600 for 
monthly summary reports.
     Average Per-Response Burden: None for usual and customary 
recordkeeping; 2 hours for monthly summary reports.
     Total Burden: The keeping of usual and customary business 
records imposes no burden on respondents per the Office of Management 
and Budget regulations at 5 CFR 1320.3(b)(2). For monthly summary 
reports, the estimated total burden is 1,200 hours.

OMB Control No. 1513-0088

    Title: Alcohol, Tobacco, and Firearms Related Documents for Tax 
Returns and Claims (TTB REC 5000/24).
    TTB Recordkeeping Number: TTB REC 5000/24.
    Abstract: TTB is responsible for the collection of Federal excise 
taxes on distilled spirits, wine, beer, tobacco products, cigarette 
papers and tubes, and firearms and ammunition, and the collection of 
special occupational taxes related to tobacco products and cigarette 
papers and tubes. The IRC (26 U.S.C.) requires that such taxes be 
collected on the basis of a return, and it requires taxpayers to 
maintain records that support the information in the return. The IRC 
also allows for the filing of claims for the abatement or refund of 
taxes under certain circumstances, and it requires claimants to 
maintain records to support such claims. TTB uses the collected 
information to determine excise and special occupational tax 
liabilities, determine adequacy of bond coverage, and substantiate 
claims and other adjustments to 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 associated with this collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits; Not-for-profit 
institutions; and Individuals or households.
    Estimated Annual Burden:
     Number of Respondents: 67,000.
     Average Responses per Respondent: 8.
     Number of Responses: 536,000.
     Average Per-Response Burden: 1 hour.
     Total Burden: 536,000 hours.

OMB Control No. 1513-0094

    Title: Federal Firearms and Ammunition Quarterly Excise Tax Return.
    TTB Form Number: TTB F 5300.26.
    Abstract: The IRC at 26 U.S.C. 4181 imposes a Federal excise tax on 
the sale of pistols, revolvers, other firearms, and shells and 
cartridges (ammunition) sold by manufacturers, producers, and

[[Page 31821]]

importers of such articles. The IRC, at 26 U.S.C. 6001, 6011, and 6302, 
also authorizes the issuance of regulations regarding IRC-based taxes, 
returns, and records, including the mode and time for collecting taxes 
due. Under those IRC authorities, the TTB regulations in 27 CFR part 53 
require respondents who have firearms and/or ammunition excise tax 
liabilities to submit a quarterly tax return using form TTB F 5300.26. 
TTB uses the information collected on this return to identify the 
taxpayer, the amount and type of taxes due, and the amount of payments 
made, and, as necessary, to support any tax determination or related 
additional actions, such as tax assessment or refund.
    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, and individuals.
    Estimated Annual Burden:
     Number of Respondents: 715.
     Average Responses per Respondent: 4.
     Number of Responses: 2,860.
     Average Per-Response Burden: 7 hours.
     Total Burden: 20,020 hours.

OMB Control No. 1513-0130

    Title: Reports of Removal, Transfer, or Sale of Processed Tobacco.
    TTB Form Number: TTB F 5300.26.
    Abstract: The IRC at 26 U.S.C. 5722 requires importers and 
manufacturers of tobacco products, processed tobacco, or cigarette 
papers and tubes to make reports as required by regulation. While 
processed tobacco is not subject to excise tax under the IRC, it may be 
illegally diverted to taxable use or supplied to others who illegally 
produce tobacco products. To detect diversion of processed tobacco, TTB 
has issued regulations in 27 CFR parts 40 and 41 requiring persons 
holding certain TTB-issued tobacco-related permits to report certain 
removals, transfers, or sales of processed tobacco. In general, 
respondents must report shipments for export or to domestic entities 
not holding such TTB-issued permits by the close of the next business 
day using form TTB F 5250.2. However, respondents may apply to TTB for 
approval to report removals made for export using a monthly summary 
report. TTB F 5250.2 and the monthly summary report require information 
identifying the TTB permit holder making the processed tobacco 
shipment, the type and quantity of processed tobacco shipped, the 
person(s) purchasing (or receiving) and delivering the processed 
tobacco, and the destination address of the shipment.
    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 responses and burden hours associated 
with this collection.
    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: 20.
     Average Responses per Respondent: 150.
     Number of Responses: 3,000.
     Average Per-Response Burden: 0.54 hours.
     Total Burden: 1,620.

OMB Control No. 1513-0132

    Title: Generic Clearance for the Collection of Qualitative Feedback 
on Agency Service Delivery.
    Abstract: TTB uses the surveys, focus groups, usability tests, and 
other information collections approved under this generic clearance to 
gather timely feedback from its customers and stakeholders regarding 
its programs and services. TTB analyzes the collected information to 
help improve its programs and service delivery to ensure that regulated 
persons and others have effective, efficient, and satisfactory 
experiences when interacting with the agency.
    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: Revision of a currently approved collection.
    Affected Public: Businesses or other for-profits; Individuals.
    Estimated Annual Burden:
     Number of Respondents: 25,000.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 25,000.
     Average Per-Response Burden: 1 hour.
     Total Burden: 25,000.

OMB Control No. 1513-0135

    Title: Specific and Continuing Export Bonds for Distilled Spirits 
or Wine.
    TTB Form Numbers: TTB F 5100.25 and TTB F 5100.30.
    Abstract: The IRC at 26 U.S.C. 5175, 5214, and 5362 authorizes 
exporters (other than proprietors of distilled spirits plants or bonded 
wine premises) to withdraw distilled spirits and wine, without payment 
of tax, for export if the exporter provides a bond, as prescribed by 
regulation. To provide exporters with a degree of flexibility based on 
individual need, the TTB regulations in 27 CFR part 28 allow exporters 
to file either a specific bond using TTB F 5100.25 to cover a single 
shipment or a continuing bond using TTB F 5100.30 to cover export 
shipments made from time to time.
    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: 20.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 20.
     Average Per-Response Burden: 1 hour.
     Total Burden: 20 hours.

    Dated: June 7, 2021.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2021-12462 Filed 6-14-21; 8:45 am]
BILLING CODE 4810-31-P