[Federal Register Volume 86, Number 177 (Thursday, September 16, 2021)]
[Notices]
[Pages 51720-51724]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-19957]


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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. 83)

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 15, 
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-2021-0003. 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).

[[Page 51721]]


SUPPLEMENTARY INFORMATION:

Request for Comments

    The Department of the Treasury and its Alcohol and Tobacco Tax and 
Trade Bureau (TTB), as part of a 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. 1513-0007

    Title: Brewer's Report of Operations and Quarterly Brewer's Report 
of Operations.
    TTB Form Number: TTB F 5130.9 and 5130.26.
    Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5415 
requires that all brewers furnish reports of operations and 
transactions as the Secretary of the Treasury (the Secretary) 
prescribes by regulation. Under that authority, the TTB regulations in 
27 CFR part 25 require brewers to file monthly operations reports using 
TTB F 5130.9, Brewer's Report of Operations, if they anticipate an 
annual excise tax liability of $50,000 or more for beer in a given 
calendar year. Taxpayers who anticipate a liability of less than 
$50,000 for such taxes in a given year and had such liability the 
previous year may file quarterly operations reports using TTB F 5130.9 
or the simplified TTB F 5130.26, Quarterly Brewer's Report of 
Operations. The information collected from brewers on these reports 
regarding the amount of beer they produce, receive, return, remove, 
transfer, destroy, or otherwise gain or dispose of is necessary to 
ensure the tax provisions of the IRC are appropriately applied.
    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: 6,000.
     Average Responses per Respondent: 5.4.
     Number of Responses: 32,400.
     Average per-Response Burden: 0.75 hour.
     Total Burden: 24,300 hours.

OMB Control No. 1513-0008

    Title: Application and Permit to Ship Liquors and Articles of 
Puerto Rican Manufacture Taxpaid to the United States.
    TTB Form Number: TTB F 5170.7.
    Abstract: The IRC at 26 U.S.C. 7652 provides that products made in 
Puerto Rico, shipped to the United States, and withdrawn for 
consumption or sale are subject to a tax equal to the internal revenue 
tax imposed on like products made in the United States. In addition, 
that section provides that the taxes collected on such Puerto Rican 
products are covered over (transferred) into the Treasury of Puerto 
Rico. Under the TTB regulations in 27 CFR part 26, applicants use form 
TTB F 5170.7 to apply for authorization for, and to document, the 
shipment of tax-paid or tax-determined Puerto Rican spirits to the 
United States. The collected information documents the specific spirits 
and articles, the amounts shipped and received, and the amount of tax, 
and it identifies the consignor in Puerto Rico and consignee in the 
United States. TTB uses the information to verify the accuracy of 
prepayments of excise tax and semimonthly payments of deferred excise 
taxes, and to determine the amount of revenue to be transferred into 
the Treasury of Puerto Rico. This information is necessary to ensure 
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: 20.
     Average Responses per Respondent: 106.
     Number of Responses: 2,120.
     Average per-Response Burden: 0.5 hour.
     Total Burden: 1,060 hours.

OMB Control No. 1513-0018

    Title: Application for Basic Permit under the Federal Alcohol 
Administration Act.
    TTB Form Number: TTB F 5100.24.
    Abstract: Section 103 of the Federal Alcohol Administration Act 
(FAA Act, 27 U.S.C. 203) requires that a person must apply to the 
Secretary for a ``basic permit'' before beginning business as: (1) An 
importer into the United States of distilled spirits, wine, or malt 
beverages, (2) a producer of distilled spirits or wine, or (3) a 
wholesaler of distilled spirits, wine, or malt beverages. In addition, 
section 104 of the FAA Act (27 U.S.C. 204(c)) prescribes who is 
entitled to a basic permit, and it authorizes the Secretary to 
prescribe the manner and form of, and the information required in, 
basic permit applications. Under these authorities, the TTB regulations 
in 27 CFR part 1 require that applicants use TTB F 5100.24 to apply for 
new FAA Act basic permits. That application enables TTB to determine 
the location of the proposed business, the extent of its operations, 
and if the applicant is qualified under the FAA Act to receive a basic 
permit.
    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.

[[Page 51722]]

    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.

Annual Burden

     Number of Respondents: 10,500.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 10,500.
     Average per-Response Burden: 1.125 hours.
     Total Burden: 11,813 hours.

OMB Control No. 1513-0021

    Title: Formula and Process for Nonbeverage Products.
    TTB Form Number: TTB F 5154.1.
    Abstract: The IRC at 26 U.S.C. 5111-5114 authorizes drawback 
(refund) of excise tax paid on distilled spirits used in the 
manufacture of medicines, medicinal preparations, food products, 
flavors, flavoring extracts, or perfume that are unfit for beverage 
purposes, and it authorizes the Secretary to prescribe regulations to 
ensure that drawback is not paid for unauthorized purposes. Under those 
authorities, TTB has issued regulations to require that nonbeverage 
drawback claimants show that the taxpaid distilled spirits for which a 
claimant makes a drawback claim were used in the manufacture of a 
product unfit for beverage use. Respondents base this showing on the 
product's formula and manufacturing process, which they describe using 
form TTB F 5154.1 or its electronic equivalent in Formulas Online. The 
collected information allows TTB to ensure that the tax provisions of 
the IRC regarding drawback are appropriately applied. This information 
collection also is beneficial to respondents as TTB's determination 
regarding the described product allows claimants to know in advance of 
actual manufacture if the product is or is not fit for beverage 
purposes and thus eligible or not eligible 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 or other for-profits.

Estimated Annual Burden

     Number of Respondents: 500.
     Average Responses per Respondent: 35.
     Number of Responses: 17,500.
     Average per-Response Burden: 0.5 hour.
     Total Burden: 8,750 hours.

OMB Control No. 1513-0040

    Title: Application for Operating Permit Under 26 U.S.C. 5171(d).
    TTB Form Number: TTB F 5110.25.
    Abstract: As required by the IRC at 26 U.S.C. 5171(d), persons who 
intend to distill, process, or warehouse distilled spirits for non-
beverage use, or who intend to manufacture articles using distilled 
spirits or warehouse bulk spirits for non-industrial use without 
bottling, are required to apply for and obtain a distilled spirits 
plant (DSP) operating permit before beginning such operations. Under 
that IRC authority, the TTB regulations in 27 CFR part 19 require such 
persons to apply for a DSP operating permit using form TTB F 5110.25. 
The form identifies the name and business address of the applicant, the 
DSP's location, and the operations to be conducted at the plant. 
Applicants also must submit a statement of business organization, 
information regarding the persons with significant interest in the 
business, and a list of trade names the applicant will use in 
connection with the specified operations. The collected information 
allows TTB to determine if an applicant is qualified under the IRC to 
receive a DSP operating permit.
    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: 1 hour.
     Total Burden: 100 hours.

OMB Control No. 1513-0052

    Title: Alcohol Fuel Plant (AFP) Reports and Miscellaneous 
Letterhead Applications, and Notices, Marks, and Records.
    TTB Form Number: TTB F 5110.75.
    Abstract: While distilled spirits produced or imported into the 
United States are normally subject to excise tax under the IRC at 26 
U.S.C. 5001, the IRC at 26 U.S.C. 5214(a)(12) allows distilled spirits 
used for fuel purposes to be withdrawn free of that tax. As such, the 
IRC at 26 U.S.C. 5181 and 5207 requires a proprietor of a distilled 
spirits plant (DSP) established as an alcohol fuel plant (AFP) to make 
applications, maintain records, and render reports as the Secretary 
prescribes by regulation. Under those IRC authorities, TTB has issued 
AFP regulations in 27 CFR part 19 that require proprietors to keep 
certain records, provide certain notices, place certain marks on 
alcohol fuel containers, and make an annual operations report on form 
TTB F 5110.75. TTB uses the collected information to ensure that the 
tax provisions of the IRC are appropriately applied and to help prevent 
diversion of alcohol fuel to taxable beverage 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; Not-for-profit 
institutions; and Individuals or households.

Estimated Annual Burden

     Number of Respondents: 1,900.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 1,900.
     Average per-Response Burden: 1 hour.
     Total Burden: 1,900.

OMB Control No. 1513-0103

    Title: Tobacco Bond--Collateral, Tobacco Bond--Surety, and Tobacco 
Bond.
    TTB Form Numbers: TTB F 5200.25, TTB F 5220.26, and TTB F 5200.29.
    Abstract: The IRC at 26 U.S.C. 5711 requires every person, before 
commencing business as a manufacturer of tobacco products or cigarette 
papers and tubes, or as an export warehouse proprietor, to file a bond 
in the amount, form, and manner as prescribed by the Secretary by 
regulation. Also, the IRC at 26 U.S.C. 7101 requires that such bonds be 
guaranteed by a surety or by the deposit of collateral in the form of 
United States Treasury bonds or notes. Under those IRC authorities, TTB 
has issued tobacco bond regulations in 27 CFR parts 40 and 44. Those 
regulations require the prescribed persons to file a surety or 
collateral bond with TTB in an amount equivalent to the potential tax 
liability of the person, within a minimum and a maximum amount. The TTB 
regulations also require a strengthening bond when the amount of an 
existing bond becomes insufficient or a superseding bond when a current 
bond is no longer valid for reasons

[[Page 51723]]

specified by regulation. Respondents may provide a surety bond using 
TTB F 5000.25, a collateral bond using TTB F 5000.26, or they may use 
TTB F 5200.29 for either type of bond as an approved alternate 
procedure.
    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, and individuals.

Estimated Annual Burden

     Number of Respondents: 215.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 215.
     Average per-Response Burden: 1 hour.
     Total Burden: 215 hours.

OMB Control No. 1513-0107

    Title: Monthly Report--Importer of Tobacco Products or Processed 
Tobacco.
    TTB Form Number: TTB F 5220.6.
    Abstract: Under the IRC at 26 U.S.C. 5722, importers of tobacco 
products and of processed tobacco are required to make reports 
containing such information, in such form, at such times, and for such 
periods as the Secretary shall prescribe by regulation. Under that 
authority, the TTB regulations in 27 CFR part 41 require importers of 
tobacco products and importers of processed tobacco to submit a monthly 
report on TTB F 5220.6 to account for such products on hand, received, 
and removed. TTB uses the collected information to help prevent 
diversion of tobacco products and processed tobacco into the illegal 
market.
    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: 280.
     Average Responses per Respondent: 12.
     Number of Responses: 3,360.
     Average per-Response Burden: 1 hour.
     Total Burden: 3,360.

OMB Control No. 1513-0118

    Title: Formulas for Fermented Beverage Products, TTB REC 5052/1.
    TTB Recordkeeping Number: TTB REC 5052/1.
    Abstract: Under the authority of the IRC at 26 U.S.C. 5051, 5052, 
and 7805, and of the FAA Act at 27 U.S.C. 205(e), the TTB regulations 
in 27 CFR parts 7 and 25 require beer and malt beverage producers and 
importers to file a formula when certain non-exempted ingredients, 
flavors, colors, or processes are used to produce a non-traditional 
fermented beverage product. This information collection, which 
respondents submit to TTB as a written notice, is necessary to ensure 
that the tax provisions of the IRC are appropriately applied, and that 
the alcohol beverage labeling provisions of the FAA Act are met for 
imported products that meet that Act's definition of malt beverage.
    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: 550.
     Average Responses per Respondent: 3.
     Number of Responses: 1,650.
     Average per-Response Burden: 1 hour.
     Total Burden: 1,650.

OMB Control No. 1513-0122

    Title: Formula and Process for Domestic and Imported Alcohol 
Beverages.
    TTB Form Number: TTB F 5100.51.
    Abstract: Chapter 51 of the IRC (26 U.S.C. chapter 51) governs the 
production, classification, and taxation of alcohol products, and the 
Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 205(e) 
requires alcohol beverage labels to provide consumers with adequate 
information as to the identity and quality of alcohol beverages. Each 
statute also authorizes the Secretary to issue regulations related to 
such activities. As such, the TTB regulations require alcohol beverage 
producers and importers to obtain formula approval for certain non-
standard products to ensure that such products are properly classified 
for excise tax purposes under the IRC and properly labeled under the 
FAA Act. Currently, in lieu of the formula forms and letterhead notices 
specified in the TTB regulations for each alcohol commodity (distilled 
spirits, wine, and beer/malt beverages), which are approved under 
separate OMB control numbers, respondents, as an alternate procedure, 
may submit TTB F 5100.51 or its electronic equivalent in Formulas 
Online (FONL), as approved under this OMB control number.
    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: 3,200.
     Average Responses per Respondent: 6.
     Number of Responses: 19,200.
     Average per-Response Burden: 2 hours.
     Total Burden: 38,400.

OMB Control No. 1513-NEW

    Title: Combined Alcohol Excise Tax Return and Simplified Operations 
Report--Pilot Test.
    TTB Form Numbers: To be determined.
    Abstract: Under the IRC at 26 U.S.C. 5061, the Federal excise tax 
on wine, distilled spirits, and beer is collected on the basis of a 
return, which taxpayers file on a semi-monthly, quarterly, or annual 
basis, depending on the amount of their annual tax liability (see 26 
U.S.C. 5061(d)(4)). In addition, under the IRC at 26 U.S.C. 5207, 5367, 
and 5415, distilled spirits, wine, and beer taxpayers, respectively, 
must furnish reports of operations and transactions as the Secretary 
prescribes by regulation.
    Currently, under those IRC authorities, the TTB regulations in 27 
CFR chapter I require alcohol excise taxpayers to report their excise 
tax liability using form TTB F 5000.24, Excise Tax Return, approved 
under OMB No. 1513-0083. In addition, alcohol excise taxpayers must 
file operations reports accounting for their production, removals, 
losses, and certain other matters that effect their excise tax 
liability. Distilled spirits plant proprietors file up to four separate 
operations reports on a monthly basis: TTB F 5110.11, TTB F 5110.28, 
TTB F 5110.40, TTB F 5110.43, approved under OMB Nos. 1513-0039, 1513-
0041, 1513-0047, and 1513-0049, and concerning, respectively, storage, 
processing, production, and denaturing operations. Wine premises 
proprietors

[[Page 51724]]

file monthly operations reports on TTB F 5120.17, approved under OMB 
No. 1513-0053. Brewers, depending on their annual tax liability, file 
operations reports either on a monthly basis using TTB F 5130.9 or on a 
quarterly basis using TTB F 5130.9 or TTB F 5130.26, both of which are 
approved under OMB No. 1513-0007.
    As part of TTB's efforts to lower respondent burden, the Bureau is 
developing a combined tax return and simplified operations report and 
intends to pilot the use of it with alcohol excise taxpayers. Under 
this pilot, alcohol excise taxpayers will submit a letterhead 
application to join the pilot program as an alternative method to their 
filing the current tax return and operations reports under existing 
regulatory requirements. Once approved, taxpayers participating in the 
pilot program will file their combined alcohol excise return and 
simplified operations report under the due dates currently applicable 
to their excise tax returns.
    The collected information will allow TTB to identify the excise 
taxpayer, the amount of taxes due, and the amount of payments made, as 
well as the amount of wine, distilled spirits, or beer the taxpayer 
produced, removed, transferred, and disposed of during the reporting 
period, which effects the amount of alcohol excise tax due.
    Current Actions: This new information collection request consists 
of two collections--a letterhead application filed by wine, distilled 
spirits, and beer taxpayers to participate in this pilot program as an 
alternate method, and a combined excise tax return and simplified 
operations report form (on paper or its electronic equivalent) filed by 
the pilot program participants. The estimated number of participating 
respondents included in this request is intended to cover different 
phases of the pilot, with increasing numbers of participants in later 
phases. TTB intends this alternative method to reduce respondent burden 
by reducing the amount of information TTB collects on its currently 
separate excise tax returns and operations reports. TTB estimates that 
this pilot program will significantly reduce the overall burden hours 
for alcohol excise taxpayers when compared to the current burden for 
filing separate tax returns and filing the current operations reports.
    Type of Review: New collection request.
    Affected Public: Businesses or other for-profits.

Estimated Annual Burden

     Number of Respondents: 10,000.
     Average Responses per Respondent: 5.8.
     Number of Responses: 58,000.
     Average per-Response Burden: 1.0 hour.
     Total Burden: 58,000 hours.

    Dated: September 9, 2021.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2021-19957 Filed 9-15-21; 8:45 am]
BILLING CODE 4810-31-P