[Federal Register Volume 87, Number 222 (Friday, November 18, 2022)]
[Notices]
[Pages 69386-69390]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-25152]


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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

[Docket No. TTB-2022-0002]


Proposed Information Collections; Comment Request (No. 88)

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 document.

DATES: We must receive your written comments on or before January 17, 
2023.

ADDRESSES: You may send comments on the information collections 
described in this document using one of these two methods:
     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-2022-0002.
     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-2022-0002. 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.

[[Page 69387]]


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 
complete the Regulations and Rulings Division contact form at https://www.ttb.gov/contact-rrd.

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. 1513-0002

    Title: Personnel Questionnaire--Alcohol and Tobacco Products.
    TTB Form Number: TTB F 5000.9.
    Abstract: Provisions of chapters 51 and 52 of the Internal Revenue 
Code (IRC, 26 U.S.C. chapters 51 and 52) and the Federal Alcohol 
Administration Act (FAA Act; 27 U.S.C. 201 et seq.) require all persons 
who desire to engage in certain alcohol and tobacco activities to 
obtain a permit or registration from, or file a notice with, the 
Secretary of the Treasury (the Secretary) before beginning operations. 
The IRC and FAA Act provide that an applicant must meet certain 
qualifications. For example, an applicant is not eligible for such 
permits or approvals if the Secretary finds that the applicant, 
(including company officers, directors, or principal investors) is not 
likely to lawfully operate or has certain criminal convictions. Under 
its delegated IRC and FAA Act authorities, the Alcohol and Tobacco Tax 
and Trade Bureau (TTB) regulations authorize the collection of 
information from applicants so that TTB can determine if they meet the 
minimum statutory and regulatory qualifications for alcohol and tobacco 
permits, registrations, or notices. To assist TTB in making such 
determinations, applicants use form TTB F 5000.9, Personnel 
Questionnaire--Alcohol and Tobacco, or its electronic Permits Online 
(PONL) equivalent, to provide TTB with information regarding their 
identity and their criminal and business history.
    Current Actions: There are no program changes associated with this 
information collection, and TTB is submitting for extension purposes 
only. As for adjustments, due to changes in agency estimates, TTB is 
increasing the estimated 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; Individuals and 
households.
     Number of Respondents: 9,850.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 9,850.
     Average Per-response Burden: 51.08 minutes.
     Total Burden: 8,386 hours.

OMB Control No. 1513-0016

    Title: Drawback on Wines Exported.
    TTB Form Number: TTB F 5120.24.
    Abstract: In general, the IRC at 26 U.S.C. 5041 imposes Federal 
excise tax on wine produced or imported into the United States, while 
section 5362(c) allows domestic wine to be exported, transferred to a 
foreign trade zone, or used on certain vessels and aircraft without 
payment of that tax. In the case of taxpaid domestic wine that is 
subsequently exported, the IRC at 26 U.S.C. 5062(b) provides that 
exporters of such wine may claim ``drawback'' (refund) of the Federal 
excise tax paid or determined on the exported wine. Under the TTB 
regulations in 27 CFR part 28, Exportation of Alcohol, exporters of 
taxpaid domestic wine use form TTB F 5120.24 to document the wine's 
exportation and to submit drawback claims for the Federal excise taxes 
paid on the exported wine. TTB uses the provided information to 
determine if the exported wine is eligible for drawback.
    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.
     Number of Respondents: 40.
     Average Responses per Respondent: 4 (four).
     Number of Responses: 160.
     Average Per-response Burden: 67 minutes.
     Total Burden: 179 hours.

OMB Control No. 1513-0031

    Title: Specific and Continuing Transportation Bonds--Distilled 
Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded 
Warehouse, Class Six.
    TTB Form Number: TTB F 5100.12.
    Abstract: The IRC at 26 U.S.C. 5214(a)(6) and 5362(c)(4) authorizes 
the transfer without payment of Federal excise tax of, respectively, 
distilled spirits and wine from a bonded premises to certain customs 
bonded warehouses for subsequent exportation. To provide proprietors of 
manufacturing bonded warehouses with operational flexibility based on 
individual need, the TTB alcohol export regulations in 27 CFR part 28 
allow the filing of either a specific transportation bond using form 
TTB F 5100.12 to cover a single shipment from a bonded premises to a 
manufacturing bonded warehouse, or a continuing transportation bond 
using form TTB F 5110.67 to cover multiple shipments.
    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 and other for-profits.
     Number of Respondents: 50.
     Average Responses per Respondent: 1 (one).

[[Page 69388]]

     Number of Responses: 50.
     Average Per-response Burden: 1 hour.
     Total Burden: 50 hours.

OMB Control No. 1513-0056

    Title: Distilled Spirits Plants--Transaction and Supporting 
Records.
    TTB Recordkeeping Number: TTB REC 5110/05.
    Abstract: In general, the IRC at 26 U.S.C. 5001 imposes Federal 
alcohol excise tax on distilled spirits produced or imported into the 
United States. The IRC at 26 U.S.C. 5207 also provides that distilled 
spirits plant (DSP) proprietors must maintain records related to their 
production, storage, denaturing, and processing activities and render 
reports covering those activities ``as the Secretary shall by 
regulations prescribe.'' Under that IRC authority, the TTB regulations 
in 27 CFR parts 19, 26, 27, and 28 require DSP proprietors to keep 
certain usual and customary records related to their production, 
storage, denaturing, and processing activities. This information 
collection consists of the transaction and supporting records that are 
common to all four of those DSP activities. Proprietors use those 
common records, along with records that are unique to each activity, to 
document the data provided on their monthly DSP production, storage, 
denaturing, and processing operations reports. (TTB requirements to 
keep records unique to each of the four DSP activities, and the four 
related DSP operations reports, are approved under other OMB control 
numbers.) TTB personnel may examine the required records to verify the 
data provided by DSP proprietors in their monthly operations reports as 
those reports are the basis for determining a DSP proprietor's Federal 
excise tax liability. This information collection implements the 
relevant statutory provisions and supports the accurate determination 
of Federal excise tax.
    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 estimated number of annual respondents and responses.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
     Number of Respondents: 4,800.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 4,800.
     Average Per-response and Total Burden: As this information 
collection consists of usual and customary records kept by respondents 
during the normal course of business, under 5 CFR 1320.3(b)(2), there 
is no additional burden on respondents associated with this information 
collection.

OMB Control No. 1513-0061

    Title: Letterhead Applications and Notices Relating to Denatured 
Spirits.
    TTB Recordkeeping Number: TTB REC 5150/2.
    Abstract: Under the IRC at 26 U.S.C. 5214, denatured spirits 
(alcohol to which denaturants have been added to render it unfit for 
beverage purposes) may be withdrawn from distilled spirits plants free 
of tax for nonbeverage industrial purposes in the manufacture of 
certain personal and household products. Since it is possible to 
recover potable alcohol from denatured spirits and articles made with 
denatured spirits, the IRC at 26 U.S.C. 5271-5275 sets forth provisions 
relating to denatured spirits and articles made with denatured spirits. 
Under those IRC authorities, the TTB regulations in 27 CFR part 20 
require specially denatured spirits (SDS) dealers and manufacturers of 
nonbeverage products made with denatured alcohol to apply for and 
obtain a permit. In addition, the part 20 regulations that concern this 
information collection require such permit holders to submit letterhead 
applications and notices to TTB regarding certain changes to permit 
information, use of alternate methods and emergency variations from 
requirements, adoption or use of certain formulas, discontinuance of 
business, losses in transit, and requests to waive certain sample 
shipment and invoice requirements. The information collected implements 
the IRC's statutory provisions regarding denatured spirits.
    Current Actions: There are no program changes or adjustments 
associated with this information collection at this time, and TTB is 
submitting it for extension purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
     Number of Respondents: 3,800.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 3,800.
     Average Per-response Burden: 30 minutes.
     Total Burden: 1,900 hours.

OMB Control No. 1513-0086

    Title: Marks on Equipment and Structures (TTB REC 5130.3), and 
Marks and Labels on Containers of Beer (TTB REC 5130.4).
    TTB Recordkeeping Numbers: TTB REC 5130.3 and TTB REC 5130.4.
    Abstract: Under the authority of chapter 51 of the IRC, the TTB 
regulations in 27 CFR part 25, Beer, require brewers to place certain 
marks, signs, and measuring devices on their equipment and structures, 
and to place certain brands, labels, and marks on bulk and consumer 
containers of beer and other brewery products. The required information 
identifies the use, capacity, and contents of brewery equipment and 
structures, as well as taxable brewery products and the responsible 
taxpayer. As such, the required information is necessary to protect the 
revenue and ensure effective administration of the IRC's provisions 
regarding brewery operations and products. The required information 
also identifies the contents of bulk and consumer containers of beer 
and other brewery products. For the purposes of inventory control, cost 
accounting, equipment utilization, and product identification, TTB 
believes that brewers would, in the normal course of business, place 
the information required under the regulations on their equipment and 
structures and on their bulk and consumers containers of beer and other 
brewery products, regardless of any TTB requirement to do so.
    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 estimated number of annual respondents and responses 
associated with this collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
     Number of Respondents: 13,720.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 13,720.
     Average Per-response and Total Burden: As this information 
collection consists of usual and customary marks and labels placed by 
brewers during the normal course of business, under 5 CFR 1320.3(b)(2), 
there is no additional burden on respondents associated with this 
information collection.

OMB Control No. 1513-0110

    Title: Recordkeeping for Tobacco Products Removed in Bond from a 
Manufacturer's Premises for Experimental Purposes--27 CFR 40.232(e).

[[Page 69389]]

    Abstract: The IRC at 26 U.S.C. 5704(a) provides that manufacturers 
of tobacco products may remove tobacco products for experimental 
purposes without payment of Federal excise tax, as prescribed by 
regulation. Under that authority, the TTB regulations at 27 CFR 
40.232(e) require the keeping of certain usual and customary business 
records regarding the description, shipment, use, and disposition of 
tobacco products removed for experimental purposes outside of the 
factory. These records are subject to TTB inspection and are necessary 
to protect the revenue, as they allow TTB to account for the lawful 
experimental use and disposition of nontaxpaid tobacco products, and to 
detect diversion of such products into the domestic 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.
     Number of Respondents: 235.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 235.
     Average Per-response and Total Burden: As this information 
collection consists of usual and customary records kept by respondents 
during the normal course of business, under 5 CFR 1320.3(b)(2), there 
is no additional burden on respondents associated with this information 
collection.

OMB Control No. 1513-0111

    Title: COLAs Online Access Request
    TTB Form Number: TTB F 5013.2.
    Abstract: To provide consumers with adequate information as to the 
identity of alcohol beverages and prohibit consumer deception, the FAA 
Act at 26 U.S.C. 205, and the TTB regulations in 27 CFR parts 4, 5, and 
7 that implement that section, require alcohol beverage bottlers and 
importers to apply for Certificates of Label Approval (COLAs) for such 
products introduced into interstate commerce or released from customs 
custody. Domestic bottlers also must apply for COLA exemptions for 
certain alcohol beverage products that will not be introduced into 
interstate or foreign commerce. Respondents may complete and submit 
COLA and COLA exemption applications electronically using TTB's COLAs 
Online system. To protect TTB computer systems from cyber threats and 
misuse, persons desiring to use the COLAs Online system must first 
receive TTB approval of a COLAs Online Access Request. The collected 
information identifies the applicant and confirms their authority to 
act on behalf of a specific alcohol beverage industry member. 
Applicants submit COLAs Online Access Requests electronically using the 
COLAs Online User Registration function or its paper equivalent, TTB F 
5013.2, COLAs Online Access Request.
    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 estimated number of annual respondents, responses, and 
total burden hours associated with this collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
     Number of Respondents: 4,200.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 4,200.
     Average Per-response Burden: 18 minutes
     Total Burden: 1,260 hours.

OMB Control No. 1513-0124

    Title: Customer Satisfaction Surveys for Permit Applications, 
Permits Online (PONL), Formulas Online (FONL), and COLAs Online.
    Abstract: As part of TTB's efforts to improve customer service, we 
survey customers who submit applications for original or amended 
alcohol or tobacco permits, or for approval of alcohol beverage 
formulas or certificates of label approval (COLAs). These surveys 
assist TTB in identifying potential customer needs and problems, along 
with opportunities for improvement in our applications processes, with 
particular focus on customer experiences with TTB's various electronic 
application systems, Permits Online (PONL), Formulas Online (FONL), and 
COLAs Online.
    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 
decreasing the estimated number of annual respondents, responses, and 
total burden hours associated with this collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits; and Individuals 
or households.
     Number of Respondents: 16,000.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 16,000.
     Average Per-response Burden: 12 minutes.
     Total Burden: 3200 hours.

OMB Control No. 1513-0142

    Title: CBMA Imports Refund Program--Foreign Producer Registration 
and Assignment System; CBMA Importer Refund Claims System.
    Abstract: The IRC at 26 U.S.C. 5001, 5041, and 5051 imposes Federal 
excise tax on, respectively, distilled spirits, wine, and beer 
manufactured in or imported into the United States. Under the Craft 
Beverage Modernization Act (CBMA), certain limited quantities of those 
products are eligible for lower excise tax rates (see sections 13801-
13808 of the Tax Cuts and Jobs Act of 2017, Pub. L. 115-97). Recent 
amendments to the IRC and CBMA made by the Taxpayer Certainty and 
Disaster Tax Relief Act of 2020 (Tax Relief Act; Division EE of Pub. L. 
116-260) transferred responsibility for administering those CBMA 
reduced excise tax rate provisions from Customs and Border Protection 
(CBP) to the Treasury Department, effective January 1, 2023. In 
addition, rather than receiving CBMA tax benefits at the time of an 
import's entry, for entries after that date, U.S. importers are 
required to pay the full excise tax rate to CBP and then subsequently 
submit refund claims to Treasury to receive their assigned CBMA tax 
benefits. Under the IRC at 26 U.S.C. 5001(c), 5041(c), and 5051(a), a 
U.S. importer will only be eligible for CBMA tax benefits if a foreign 
producer has elected to assign, and the importer has elected to 
receive, such benefits in accordance with regulations and procedures 
issued by the Secretary. Finally, under the new provision at 26 U.S.C. 
6038E, foreign producers electing to make such assignments are required 
to provide the information the Secretary requires by regulation, 
including information about controlled group structures of such 
producers.
    Under those amended IRC authorities, and authorities delegated to 
TTB by the Secretary, TTB issued temporary regulations in 27 CFR part 
27 establishing procedures for alcohol industry members to take 
advantage of the CBMA tax benefits (see T.D. TTB-186, 09/23/2022, 87 FR 
58021). In particular, the new regulations establish the procedures by 
which (1) Foreign producers may assign CBMA tax benefits to U.S. 
importers, and (2) U.S. importers may elect to receive those 
assignments and submit their CBMA tax benefit refund claims to TTB. 
This information collection is required to ensure that the IRC 
provisions regarding

[[Page 69390]]

CBMA tax benefit refund claims for U.S. alcohol importers are 
appropriately applied, which is necessary to protect the revenue.
    Current Actions: There are no program changes or adjustments 
associated with this information collection, which was recently 
approved by the Office of Management and Budget on an emergency basis, 
and TTB is submitting it for extension purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
     Number of Respondents: 26,000.
     Average Responses per Respondent: 1.8077.
     Number of Responses: 47,000.
     Average Per-response Burden: 2 hours.
     Total Burden: 94,000 hours.

    Dated: November 15, 2022.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2022-25152 Filed 11-17-22; 8:45 am]
BILLING CODE 4810-31-P