[Federal Register Volume 87, Number 82 (Thursday, April 28, 2022)]
[Notices]
[Pages 25358-25359]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-09103]


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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 May 31, 2022.

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: Bond for Drawback Under 26 U.S.C. 5111.
    OMB Control Number: 1513-0116.
    Type of Review: Extension of a currently approved collection.
    Description: The IRC authorizes drawback (refund) of all but $1.00 
per

[[Page 25359]]

gallon of the Federal excise tax paid on distilled spirits subsequently 
used in the manufacture of certain nonbeverage products such as 
medicines, food products, flavors, and perfumes. Manufacturers making 
such products must file claims proving their eligibility for drawback, 
and respondents may file such claims either a monthly or a quarterly 
basis. The IRC also authorizes the Secretary to require persons filing 
monthly nonbeverage product drawback claims to provide a bond to 
protect the revenue. See 26 U.S.C. 5111-5114. TTB regulations in parts 
17 and 26 require monthly claimants to file a bond on TTB F 5154.3. The 
required bond ensures repayment of paid claims later found to be 
ineligible for drawback in cases when the claimant is unable to repay 
the taxes due.
    Form: TTB F 5154.3.
    Affected Public: Businesses or other for-profits; and Individuals 
or Households.
    Estimated Number of Respondents: 10.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 10.
    Estimated Time per Response: 24 minutes.
    Estimated Total Annual Burden Hours: 4 hours.
    2. Title: Certificate of Taxpaid Alcohol.
    OMB Control Number: 1513-0131.
    Type of Review: Extension of a currently approved collection.
    Description: The IRC authorizes drawback (refund) of all but $1.00 
per gallon of the Federal excise tax paid on distilled spirits 
subsequently used in the manufacture of certain nonbeverage products 
such as medicines, food products, flavors, and perfumes. See 26 U.S.C. 
5111-5114. In addition, nonbeverage products produced in the United 
States and then exported are also eligible for drawback of all excise 
taxes paid on the distilled spirits used to make those products. See 19 
U.S.C. 1313(d). Under the TTB regulations in part 17, a respondent may 
make an export drawback claim to U.S. Customs and Border Protection 
(CBP) for the full amount of tax paid if they have previously made no 
claim to TTB. Alternatively, a respondent may claim the remaining $1.00 
per proof gallon of excise tax paid if they have or will file a claim 
with TTB under 26 U.S.C. 5114. When a respondent wishes to make a full 
or partial export drawback claim to CBP, they first submit form TTB F 
5100.4, Certificate of Taxpaid Alcohol, to TTB, listing the source and 
amount of distilled spirits eligible for drawback and the amount of 
excise taxes claimed. TTB verifies the provided information and 
certifies on the form that it has issued no previous certificate for 
the described distilled spirits. This is necessary to ensure that 
export drawback is provided consistent with the relevant statutory 
provisions.
    Form: TTB F 5100.4.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 10.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 10.
    Estimated Time per Response: 30 minutes.
    Estimated Total Annual Burden Hours: 5 hours.
    Authority: 44 U.S.C. 3501 et seq.

Molly Stasko,
Treasury PRA Clearance Officer.
[FR Doc. 2022-09103 Filed 4-27-22; 8:45 am]
BILLING CODE 4810-31-P