[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