[Federal Register Volume 88, Number 63 (Monday, April 3, 2023)]
[Notices]
[Pages 19711-19714]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-06762]


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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

[Docket No. TTB-2023-0005]


Proposed Information Collections; Comment Request (No. 89)

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 continuing or proposed information 
collections listed below in this document.

DATES: We must receive your written comments on or before June 2, 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-2023-0005.
     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

[[Page 19712]]

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 
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. 1513-0041

    Title: Distilled Spirits Plants--Records and Monthly Reports of 
Processing Operations.
    TTB Form Number: TTB F 5110.28.
    TTB REC Number: TTB REC 5110/03.
    Abstract: In general, the Internal Revenue Code of 1986, as amended 
(IRC), at 26 U.S.C. 5001, imposes a Federal excise tax on distilled 
spirits produced or imported into the United States. Additionally, the 
IRC at 26 U.S.C. 5207 requires that distilled spirits plant (DSP) 
proprietors keep records and submit reports regarding their production, 
storage, denaturation, and processing operations in such form and 
manner as the Secretary of the Treasury (the Secretary) by regulation 
prescribes. Under that IRC authority, the Alcohol and Tobacco Tax and 
Trade Bureau (TTB) regulations in 27 CFR part 19 require DSP 
proprietors to keep records regarding their processing operations, as 
well as any wholesale liquor dealer or taxpaid storeroom operations 
they conduct. The part 19 regulations also require DSP proprietors to 
submit monthly reports based on those records, using form TTB F 
5110.28. TTB uses the collected information to ensure proper tax 
collection. TTB also aggregates the collected information to produce 
generalized distilled spirits statistical reports for public release.
    Current Actions: There are no program changes to this information 
collection, and TTB is submitting for extension purposes only. As for 
adjustments, due to a change in agency estimates resulting from 
continued growth in the number of DSPs in the United States, TTB is 
increasing the estimated number of annual respondents, total responses, 
and burden hours associated with this information collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits; State and local 
governments.
     Number of Respondents: 4,900.
     Average Responses per Respondent: 12 (once per month).
     Number of Responses: 58,800.
     Average Per-response Burden: 2 hours (1 hour recordkeeping 
and 1 hour reporting).
     Total Burden: 117,600 hours.

OMB Control No. 1513-0058

    Title: Usual and Customary Business Records Maintained by Brewers.
    TTB Recordkeeping Number: TTB REC 5130/1.
    Abstract: The IRC at 26 U.S.C. 5415 requires brewers to keep 
records in such form and containing such information as the Secretary 
prescribes by regulation as necessary to protect the revenue. In 
addition, the IRC at 26 U.S.C. 5555 requires any person liable for 
Federal excise tax on alcohol beverages, including beer, to keep 
records, render statements, make returns, and comply with rules and 
regulations as prescribed by the Secretary. Under those IRC 
authorities, the TTB regulations in 27 CFR part 25 require brewers to 
keep usual and customary business records that allow TTB to verify 
various brewery activities. These activities include, for example, the 
quantities of raw materials received at a brewery, the quantity of beer 
and cereal beverages produced at and removed from a brewery taxpaid or 
without payment of tax, and the quantity of beer previously removed 
subject to tax returned to the brewery.
    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 to 
this information collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
     Number of Respondents: 13,910.
     Average Responses per Respondent: 1 (one) per year.
     Number of Responses: 13,910.
     Average per-response and Total Burden: This information 
collection consists of usual and customary records kept by respondents 
during the normal course of business, regardless of any regulatory 
requirement to do so. As such, under 5 CFR 1320.3(b)(2), this 
information collection imposes no additional burden on respondents.

OMB Control No. 1513-0059

    Title: Usual and Customary Business Records Relating to Tax-Free 
Alcohol.
    TTB Recordkeeping Number: TTB REC 51503.
    Abstract: In general, the IRC at 26 U.S.C. 5001 imposes Federal 
excise tax on distilled spirits produced in or imported into the United 
States. However, under the IRC at 26 U.S.C. 5214(a)(2) and (a)(3), 
distilled spirits may be withdrawn free of tax for nonbeverage purposes 
for use by Federal, State, and local governments, and for use by 
certain educational organizations and institutions, research 
laboratories, hospitals, blood banks, sanitariums, and nonprofit 
clinics,

[[Page 19713]]

subject to regulations prescribed by the Secretary. In addition, the 
IRC at 26 U.S.C. 5275 requires persons that procure or use distilled 
spirits withdrawn free of tax under sections 5214(a)(2) and (a)(3) to 
keep records and make reports regarding the receipt and use of such 
spirits as the Secretary requires by regulation. Under that IRC 
authority, in order to account for tax-free spirits and prevent their 
diversion to taxable beverage use, the TTB regulations in 27 CFR part 
22 require tax-free alcohol users to maintain certain usual and 
customary business records regarding the receipt, loss, shipment, 
destruction, return, consignment, and inventories of such alcohol. Such 
accountability is necessary to protect the revenue.
    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: 5,600.
     Average Responses per Respondent: 1 (one) per year.
     Number of Responses: 5,600.
     Average per-response and Total Burden: This information 
collection consists of usual and customary records kept by respondents 
during the normal course of business, regardless of any regulatory 
requirement to do so. As such, under 5 CFR 1320.3(b)(2), this 
information collection imposes no additional burden on respondents.

OMB Control No. 1513-0071

    Title: Tobacco Products Importer or Manufacturer--Record of Large 
Cigar Wholesale Prices.
    TTB Recordkeeping Number: TTB REC 5230/1.
    Abstract: In general, the IRC at 26 U.S.C. 5701 imposes Federal 
excise taxes on tobacco products and cigarette papers and tubes, and, 
as described at 26 U.S.C. 5701(a)(2), the excise tax on large cigars is 
based on a percentage of the price at which such cigars are sold by the 
manufacturer or importer. The IRC at 26 U.S.C. 5741 also requires every 
manufacturer and importer of tobacco products to keep records in such 
manner as the Secretary shall by regulation prescribe. Under those IRC 
authorities, the TTB regulations at 27 CFR 40.187 and 41.181 require 
that manufacturers and importers of large cigars maintain certain 
records regarding the price for which those cigars are sold. The 
required records are necessary as they provide a basis upon which to 
verify that the appropriate amount of Federal excise tax is paid on 
large cigars.
    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: 300.
     Average Responses per Respondent: 1 (one) per year.
     Number of Responses: 300.
     Average per-response Burden: 2.33 hours.
     Total Burden: 699 hours.

OMB Control No. 1513-0119

    Title: Certification of Proper Cellar Treatment for Imported 
Natural Wine.
    Abstract: Under the IRC at 26 U.S.C. 5382, importers of natural 
wine produced after December 31, 2004, must provide the Secretary with 
a certification, accompanied by an affirmed laboratory analysis, that 
the practices and procedures used to produce the wine constitute proper 
cellar treatment. That IRC section also contains alternative 
certification requirements or exemptions for natural wine produced and 
imported under certain international agreements, as well as for such 
wine imported by an owner or affiliate of a domestic winery. In 
addition, the Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 
205 vests the Secretary with authority to prescribe regulations 
regarding the identity and quality of alcohol beverages. Under those 
authorities, the TTB wine labeling regulations in 27 CFR part 4 and its 
alcohol beverage import regulations in 27 CFR part 27 implement the 
proper cellar treatment certification requirement for imported natural 
wine.
    Current Actions: There are no program changes associated with this 
information collection at this time, and TTB is submitting it for 
extension purposes only. As for adjustments, due to a change in agency 
estimates, TTB is decreasing the number of annual responses, responses, 
and burden hours associated with this information collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
     Number of Respondents: 20.
     Average Responses per Respondent: 1 (one) per year.
     Number of Responses: 20.
     Average per-response Burden: 20 minutes.
     Total Burden: 7 hours.

OMB Control No. 1513-0138

    Title: Tax Class Statement Required on Hard Cider Labels.
    Abstract: In general, the IRC at 26 U.S.C. 5041 imposes six Federal 
excise tax rates on wine based on a wine's alcohol and carbon dioxide 
content, and the lowest of those rates is the hard cider tax rate, as 
listed in section 5041(b)(6). The IRC at 26 U.S.C. 5368(b) also 
provides that wine can only be removed in containers bearing the marks 
and labels showing compliance with chapter 51 of the IRC as the 
Secretary may by regulation prescribe. Beginning January 1, 2017, 
section 335(a) of the Protecting Americans from Tax Hikes Act of 2015 
(PATH Act, Pub. L. 144-113) modified the definition of hard cider in 
IRC section 5041(g) to broaden the range of products eligible for the 
hard cider tax rate. However, under the authority of the Federal 
Alcohol Administration (FAA) Act, TTB's wine labeling regulations in 27 
CFR part 4 allow the term ``hard cider'' to appear on the labels of 
products that do not meet the IRC's definition of ``hard cider'' for 
tax purposes. In light of that difference, in order to adequately 
identify products eligible for the hard cider tax rate, the TTB 
regulations in 27 CFR parts 24 and 27 provide that the tax class 
statement, ``Tax class 5041(b)(6),'' appear on containers of domestic 
and imported wines, respectively, which are eligible for that tax rate. 
The placement of such a statement on such labels evidences compliance 
with the IRC's statutory requirements and identifies the Federal excise 
tax rate the taxpayer is applying to the product.
    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 
burden hours associated with this collection, but is increasing the 
estimated number of responses per respondent.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
     Number of Respondents: 20.
     Average Responses per Respondent: 2 per year.
     Number of Responses: 40.
     Average per-response Burden: 1 hour.
     Total Burden: 40 hours.

[[Page 19714]]

OMB Control No. 1513-NEW

    Title: Combined Alcohol Excise Tax Return and Simplified Operations 
Report--Pilot Test.
    TTB Form Number: To be determined.
    Abstract: Under the IRC at 26 U.S.C. 5061, the Federal excise tax 
on distilled spirits, wine, 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, taxpayers for distilled spirits, wine, and beer 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 on TTB F 5110.11, TTB F 5110.28, 
TTB F 5110.40, and TTB F 5110.43, approved under OMB Nos. 1513-0039, 
1513-0041, 1513-0047, and 1513-0049, concerning, respectively, storage, 
processing, production, and denaturing operations. Wine premises 
proprietors 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. 
Additionally, the collected information will allow TTB to identify the 
amount of distilled spirits, wine, or beer the taxpayer produced, 
removed, transferred, and disposed of during the reporting period, 
which effects the amount of alcohol excise tax due, while reducing the 
overall burden of filing separate tax returns and operations reports.
    Current Actions: This is a new information collection pilot program 
and, as such, there are no program changes or adjustments associated 
with it.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
     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: March 28, 2023.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2023-06762 Filed 3-31-23; 8:45 am]
BILLING CODE 4810-31-P