[Federal Register Volume 86, Number 202 (Friday, October 22, 2021)]
[Notices]
[Pages 58725-58727]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-23115]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade 
Bureau Information Collection Requests

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments must be received on or before November 22, 2021.

ADDRESSES: Written comments and recommendations for the proposed 
information collection should be sent within 30 days of publication of 
this notice to www.reginfo.gov/public/do/PRAMain. Find this particular 
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Molly Stasko by emailing [email protected], calling (202) 
622-8922, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Alcohol and Tobacco Tax and Trade Bureau (TTB)

    1. Title: Drawback on Distilled Spirits Exported.
    OMB Control Number: 1513-0042.
    Type of Review: Extension of a currently approved collection.
    Description: 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.
    Form: TTB F 5110.30.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 150.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 900.
    Estimated Time per Response: 2 hours.
    Estimated Total Annual Burden Hours: 1,800 hours.
    2. Title: Application and Permit to Ship Puerto Rican Spirits to 
the United States Without Payment of Tax.
    OMB Control Number: 1513-0043.
    Type of Review: Extension of a currently approved collection.
    Description: 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.
    Form: TTB F 5110.31.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 10.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 500.
    Estimated Time per Response: 0.75 hour.
    Estimated Total Annual Burden Hours: 375 hours.
    3. Title: Distilled Spirits Production Records and Monthly Report 
of Production Operations.
    OMB Control Number: 1513-0047.
    Type of Review: Extension of a currently approved collection.
    Description: 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

[[Page 58726]]

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.
    Form: TTB F 5110.40.
    Recordkeeping Number: TTB REC 5110/01.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 2,500.
    Frequency of Response: Monthly.
    Estimated Total Number of Annual Responses: 30,000.
    Estimated Time per Response: 2 hours.
    Estimated Total Annual Burden Hours: 60,000 hours.
    4. Title: Wholesale Dealers Records of Receipt of Alcoholic 
Beverages, Disposition of Distilled Spirits, and Monthly Summary 
Reports.
    OMB Control Number: 1513-0065.
    Type of Review: Extension of a currently approved collection.
    Description: 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.
    Recordkeeping Number: TTB REC 5170/2.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 30,400 for recordkeeping; 50 for 
monthly summary reports.
    Frequency of Response: Once for recordkeeping; Monthly for summary 
reports.
    Estimated Total Number of Annual Responses: 30,400 for 
recordkeeping; 600 for monthly summary reports.
    Estimated Time per Response: None for recordkeeping; 2 hours for 
monthly summary reports.
    Estimated Total Annual Burden Hours: 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.
    5. Title: Alcohol, Tobacco, and Firearms Related Documents for Tax 
Returns and Claims.
    6. OMB Control Number: 1513-0088.
    Type of Review: Extension of a currently approved collection.
    Description: 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.
    Recordkeeping Number: TTB REC 5000/24.
    Affected Public: Businesses or other for-profits; Not-for-profit 
institutions; and Individuals or households.
    Estimated Number of Respondents: 67,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 536,000.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 536,000 hours.
    7. Title: Federal Firearms and Ammunition Quarterly Excise Tax 
Return.
    OMB Control Number: 1513-0094.
    Type of Review: Extension of a currently approved collection.
    Description: 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 Start 
Printed Page 31821importers 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.
    Form: TTB F 5300.26.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 715.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 2,860.
    Estimated Time per Response: 7 hours.
    Estimated Total Annual Burden Hours: 20,020 hours.
    8. Title: Reports of Removal, Transfer, or Sale of Processed 
Tobacco.
    OMB Control Number: 1513-0130.
    Type of Review: Extension of a currently approved collection.
    Description: 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

[[Page 58727]]

shipped, the person(s) purchasing (or receiving) and delivering the 
processed tobacco, and the destination address of the shipment.
    TTB Recordkeeping Number: TTB F 5250.2.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 26.
    Frequency of Response: Daily, Monthly.
    Estimated Total Number of Annual Responses: 4,100.
    Estimated Time per Response: 0.5-2 hours.
    Estimated Total Annual Burden Hours: 2,206 hours.
    9. Title: Generic Clearance for the Collection of Qualitative 
Feedback on Agency Service Delivery.
    OMB Control Number: 1513-0132.
    Type of Review: Extension of a currently approved collection.
    Description: 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.
    Form: None.
    Affected Public: Businesses or other for-profits; and Individuals 
or Households.
    Estimated Number of Respondents: 25,000.
    Frequency of Response: Once.
    Estimated Total Number of Annual Responses: 25,000.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 25,000 hours.
    10. Title: Specific and Continuing Export Bonds for Distilled 
Spirits or Wine.
    OMB Control Number: 1513-0135.
    Type of Review: Extension of a currently approved collection.
    Description: 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.
    Form: TTB F 5100.25 and TTB F 5100.30.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 20.
    Frequency of Response: Once.
    Estimated Total Number of Annual Responses: 20.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 20 hours.
    Authority: 44 U.S.C. 3501 et seq.

    Dated: October 19, 2021.
Molly Stasko,
Treasury PRA Clearance Officer.
[FR Doc. 2021-23115 Filed 10-21-21; 8:45 am]
BILLING CODE 4810-31-P