[Federal Register Volume 88, Number 97 (Friday, May 19, 2023)]
[Notices]
[Pages 32288-32289]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-10740]


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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 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 should be received on or before June 20, 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. Title: Marks on Equipment and Structures (TTB REC 5130.3), and 
Marks and Labels on Containers of Beer (TTB REC 5130.4).
    OMB Control Number: 1513-0086.
    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.
    2. Title: CBMA Imports Refund Program--Foreign Producer 
Registration and Assignment System; CBMA Importer Refund Claims System.
    OMB Control Number: 1513-0142
    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 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.

[[Page 32289]]

    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.
    Authority: 44 U.S.C. 3501 et seq.

Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023-10740 Filed 5-18-23; 8:45 am]
BILLING CODE 4810-31-P