[Federal Register Volume 88, Number 122 (Tuesday, June 27, 2023)]
[Notices]
[Pages 41720-41721]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-13530]


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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 July 27, 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: 1513-0059.

    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distilled spirits may be withdrawn free of tax for nonbeverage purposes 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, 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use distilled spirits withdrawn free of tax under sections 5214(a)(2) 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.

    2. 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.

    3. OMB Control Number: 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, Public Law 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

[[Page 41721]]

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

Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023-13530 Filed 6-26-23; 8:45 am]
BILLING CODE 4810-31-P