[Federal Register Volume 88, Number 58 (Monday, March 27, 2023)]
[Notices]
[Pages 18220-18222]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-06220]


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DEPARTMENT OF THE TREASURY


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

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 should be received on or before April 26, 2023 to be 
assured of consideration.

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 Melody Braswell by emailing [email protected], calling 
(202) 622-1035, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Alcohol and Tobacco Tax and Trade Bureau (TTB)

    1. OMB Control Number: 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

[[Page 18221]]

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.
    2. OMB Control Number: 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.
    3. OMB Control Number: 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).
    Number of Responses: 50.
    Average per-response Burden: 1 hour.
    Total Burden: 50 hours.
    4. OMB Control Number: 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.
    5. OMB Control Number: 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

[[Page 18222]]

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.
    6. OMB Control Number: 1513-0110.
    Title: Recordkeeping for Tobacco Products Removed in Bond from a 
Manufacturer's Premises for Experimental Purposes--27 CFR 40.232(e).
    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.
    7. OMB Control Number: 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: 3,200 hours.
    Authority: 44 U.S.C. 3501 et seq.

Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023-06220 Filed 3-24-23; 8:45 am]
BILLING CODE 4810-31-P