[Federal Register Volume 88, Number 139 (Friday, July 21, 2023)]
[Notices]
[Pages 47235-47238]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-15562]



[[Page 47235]]

=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

[Docket No. TTB-2023-0005]


Proposed Information Collections; Comment Request (No. 90)

AGENCY: Alcohol and Tobacco Tax and Trade Bureau (TTB); Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

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 September 19, 
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 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 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. 1513-0001

    Title: Tax Information Authorization.
    TTB Form Number: TTB F 5000.19.
    Abstract: In general, the Internal Revenue Code (IRC) at 26 U.S.C. 
6103 protects the privacy of taxpayer information by, among other 
things, prohibiting the disclosure of tax returns and taxpayer 
information to unauthorized persons. However, under 26 U.S.C. 6103(c), 
a taxpayer may authorize a representative to receive otherwise 
confidential tax information. Under that IRC authority and the related 
Department of Treasury regulations, the Alcohol and Tobacco Tax and 
Trade Bureau (TTB) provides form TTB F 5000.19 for taxpayers to use to 
authorize a representative who does not have a power of attorney to 
receive otherwise confidential information regarding the taxpayer. TTB 
uses the information provided on that form to properly identify the 
taxpayer's representative and the scope of their authority to obtain 
the confidential information.
    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 or other for-profits; Individuals or 
households.
Estimated Annual Burden
     Number of Respondents: 10.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 10.
     Average per-Response Burden: 1 hour.
     Total Burden: 10 hours.

OMB Control No. 1513-0003

    Title: Referral of Information.
    TTB Form Number: TTB F 5000.21.
    Abstract: During the course of their duties, TTB personnel 
sometimes discover apparent violations of statutes and regulations 
under the jurisdiction of State, local, or tribal government agencies. 
Using form TTB F 5000.21, TTB personnel refer information regarding 
such violations to external agencies if the disclosure is authorized 
under 26 U.S.C. 6103 or other Federal laws. The referral form includes 
a section for the external agency to respond to TTB regarding its 
action on the referral. This form provides a consistent means of 
conveying the relevant information to external agencies, and it 
facilitates information-sharing between TTB and such agencies to 
support enforcement efforts. The response that TTB requests from 
external agencies also provides information as to the utility of the 
referrals and potential enforcement actions that those agencies take 
against the same entities that TTB regulates.
    Current Actions: There no program changes or adjustments associated 
with this information collection, and TTB is

[[Page 47236]]

submitting it for extension purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: State, local, and tribal governments.
Estimated Annual Burden
     Number of Respondents: 125.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 125.
     Average per-Response Burden: 1 hour.
     Total Burden: 125 hours.

OMB Control No. 1513-0005

    Title: Brewer's Notices; and Letterhead Applications and Notices 
Filed by Brewers.
    TTB Form Number: TTB F 5130.10.
    TTB Recordkeeping Number: TTB REC 5130/2.
    Abstract: The IRC at 26 U.S.C. 5401 requires brewers to file a 
notice of intent to operate a brewery, containing the information the 
Secretary of the Treasury (the Secretary) prescribes by regulation. 
Under that IRC authority, the TTB regulations in 27 CFR part 25, Beer, 
require new brewery applicants to submit TTB F 5130.10, Brewer's 
Notice, which provides TTB with information similar to that collected 
on a permit application. The part 25 regulations also require brewers 
to submit an amended Brewer's Notice when certain changes occur to the 
brewery's ownership, control, location, description, and bond or 
operating status. Additionally, the TTB regulations require brewers to 
submit letterhead applications or notices regarding certain changes in 
brewery operations and the destruction, loss, or return of beer. The 
TTB regulations require brewers to maintain a file at their premises 
containing their Brewer's Notice, its incorporated supporting 
documents, and the related letterhead applications and notices, 
available for inspection by TTB officers. This information collection 
request is necessary to protect the revenue and ensure that brewers 
conduct their operations in compliance with relevant Federal laws and 
regulations.
    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.
Estimated Annual Burden
     Number of Respondents: 9,700.
     Average Responses per Respondent: 2.5.
     Number of Responses: 24,250.
     Average per-Response Burden: 0.7 hours.
     Total Burden: 16,975 hours.

OMB Control No. 1513-0051

    Title: Application for an Alcohol Fuel Producer Permit Under 26 
U.S.C. 5181.
    TTB Form Number: TTB F 5110.74.
    Abstract: Under the authority of the IRC at 26 U.S.C. 5181(a)(1), 
persons wishing to establish a distilled spirits plant for the sole 
purpose of producing and receiving distilled spirits for fuel use must 
provide an application and bond as the Secretary may prescribe by 
regulation. Under this authority, TTB has issued regulations concerning 
the establishment of such alcohol fuel plants (AFPs) in 27 CFR part 19, 
subpart X. Those regulations require that a person wishing to establish 
a new AFP must apply for an alcohol fuel producer permit using form TTB 
F 5110.74. The regulations also require existing AFP proprietors to use 
that form to make certain amendments to their permit information. The 
form and its required supporting documents identify or describe, among 
other things, the applicant, the proposed AFP's location and layout, 
its stills, its size category (small, medium, or large) based on the 
amount of alcohol fuel to be produced annually, and the security 
measures to be taken to prevent theft and diversion of the distilled 
spirits produced. The collected information allows TTB to determine the 
applicant's eligibility under the IRC to obtain or modify an alcohol 
fuel producer permit, and to determine whether the applicant's AFP 
operations will conform to Federal law and regulations. Such 
determinations are necessary to protect the revenue as distilled 
spirits produced at an AFP are potable and thus subject to Federal 
excise tax until denatured for fuel use. Once distilled spirits are 
denatured at an AFP, the resulting alcohol fuel may be withdrawn free 
of tax as authorized by the IRC at 26 U.S.C. 5214(a)(12).
    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 or other for-profits, farms; 
Individuals or households.
Estimated Annual Burden
     Number of Respondents: 100.
     Average Responses per Respondent: 1 (one) per year.
     Number of Responses: 1 (one).
     Average per-Response Burden: 1.5 hours.
     Total Burden: 150.

OMB Control No. 1513-0062

    Title: Usual and Customary Business Records Relating to Denatured 
Spirits (TTB REC 5150/1).
    TTB Recordkeeping Number: TTB REC 5150/1.
    Abstract: Denatured distilled spirits may be used for industrial 
purposes in the manufacture of nonbeverage products. To prevent 
diversion of denatured spirits to taxable beverage use, the IRC at 26 
U.S.C. 5271-5275 imposes a system of permits, bonds, recordkeeping, and 
reporting requirements on persons that procure or use such alcohol. 
Those IRC sections also authorize the Secretary to issue regulations 
regarding those matters. Under those IRC authorities, the TTB 
regulations in 27 CFR part 20 require industrial alcohol users to keep 
certain usual and customary business records regarding the 
distribution, procurement, and use of denatured spirits. TTB uses the 
required records to account for denatured spirits and ensure compliance 
with statutory and regulatory requirements.
    Current Actions: There 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.
Estimated Annual Burden
     Number of Respondents: 3,100.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 3,100.
     Average per-Response and Total Burden: None. 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.

[[Page 47237]]

OMB Control No. 1513-0085

    Title: Principal Place of Business Address and Place of Production 
Coding on Beer and Malt Beverage Labels.
    TTB Recordkeeping Number: TTB REC 5130/5.
    Abstract: Under the authority of the IRC at 26 U.S.C. 5412 and the 
Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 205(e), the 
TTB regulations require consumer containers of beer to be marked with 
the name and address of the brewer. In the case of brewers that operate 
multiple breweries, the TTB regulations in 27 CFR parts 7 and 25 allow 
such brewers to label beer containers with their principal place of 
business, provided that the brewer also places a code on each beer 
container indicating its actual place of production. This option allows 
multi-plant brewers to use an identical label at all their breweries. 
The labeling of beer containers with the producer's name and place of 
production is a usual and customary business practice undertaken by 
brewers to identify their products to consumers and facilitate recall 
of adulterated products. In addition, TTB uses the required information 
to verify tax refund claims for the loss or destruction of beer.
    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.
Estimated Annual Burden
     Number of Respondents: 1,150.
     Average Responses per Respondent: 2.4.
     Number of Responses: 2,760.
     Average per-Response and Total Burden: None. This 
information collection consists of usual and customary labeling 
practices undertaken 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. 1513-0095

    Title: Application for Registration for Tax-Free Firearms and 
Ammunition Transactions under 26 U.S.C. 4221.
    TTB Form Number: TTB F 5300.28.
    Abstract: The IRC at 26 U.S.C. 4181 imposes a Federal excise tax on 
the sale of firearms and ammunition sold by manufacturers, producers, 
and importers. However, under 26 U.S.C. 4221, no tax is imposed on 
certain sales of firearms and ammunition, provided that the seller and 
purchaser of the articles (with certain exceptions) are registered as 
required by 26 U.S.C. 4222. Section 4222 further provides that the 
Secretary may prescribe regulations regarding the manner, forms, terms, 
and conditions of such registrations. The TTB regulations at 27 CFR 
53.140 prescribe the use of TTB F 5300.28 as the application to obtain 
an approved Certificate of Registry to sell or purchase firearms and 
ammunition tax free. Also, once registered, respondents amend their 
registration information by filing a revised TTB F 5300.28 or by filing 
a letterhead notice. TTB uses the collected information to determine if 
the respondent is qualified to engage in tax-free sales of firearms and 
ammunition.
    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, 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, local, 
and tribal governments.
Estimated Annual Burden
     Number of Respondents: 110.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 110.
     Average per-Response Burden: 3 hours.
     Total Burden: 330 hours.

OMB Control No. 1513-0127

    Title: Petitions to Establish or Modify American Viticultural 
Areas.
    Abstract: The FFA Act at 27 U.S.C. 205(e) authorizes the Secretary 
to prescribe regulations for the labeling of wine, distilled spirits, 
and malt beverages. The FAA Act provides that these regulations should, 
among other things, prohibit consumer deception and the use of 
misleading statements on labels and ensure that labels provide the 
consumer with adequate information as to the identity and quality of 
the product. Under that FAA Act authority, TTB regulates the use of 
appellations of origin on wine labels, including the use of American 
viticultural area (AVA) names. In response to petitions submitted by 
interested parties, TTB establishes new AVAs or modifies existing AVAs 
through the rulemaking process. The TTB regulations in 27 CFR part 9 
specify the information to be included in such petitions. TTB uses the 
provided information to evaluate a petitioner's proposal and, if 
accepted for rulemaking, draft a notice of proposed rulemaking 
requesting public comment regarding the creation of a new AVA or the 
amendment of the name, boundary, or other terms of an existing AVA.
    Current Actions: There 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; Individuals or 
households.
Estimated Annual Burden
     Number of Respondents: 15.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 15.
     Average per-Response Burden: 130 hours.
     Total Burden: 1,950 hours.

OMB Control No. 1513-0139

    Title: Record of Carbon Dioxide Measurement in Effervescent 
Products Taxed as Hard Cider.
    Abstract: The IRC at 26 U.S.C. 5041 defines and imposes six Federal 
excise tax rates on wine, which vary by the wine's alcohol and carbon 
dioxide content. Wines with no more than 0.392 grams of carbon dioxide 
per 100 milliliters are taxed as still wine at $1.07, $1.57, or $3.15 
per gallon, depending on their alcohol content, while wines with more 
than 0.392 grams of carbon dioxide per 100 milliliters are taxed as 
effervescent wine at $3.30 per gallon if artificially carbonated or 
$3.40 per gallon if naturally carbonated. However, under those IRC 
provisions, certain apple- and pear-based wines are subject to the 
``hard cider'' tax rate of $0.226 per gallon if the product contains no 
more than 0.64 grams of carbon dioxide per 100 milliliters of wine and 
does not exceed 8.5 percent alcohol by volume. Given the significant 
difference in those excise tax rates which, in part, depend on the 
level of a wine's effervescence, the TTB regulations at 27 CFR 24.302 
require proprietors who produce or receive effervescent hard cider to 
record the amount of carbon dioxide in the product. This recordkeeping 
requirement is necessary to protect the revenue as it allows TTB to 
verify a respondent's compliance with the

[[Page 47238]]

statutory definition of wine eligible for the hard cider tax rate.
    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 or other for-profits.
Estimated Annual Burden
     Number of Respondents: 50.
     Average Responses per Respondent: 2 (one).
     Number of Responses: 100.
     Average per-Response Burden: 1 hour.
     Total Burden: 100 hours.

    Dated: July 18, 2023.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2023-15562 Filed 7-20-23; 8:45 am]
BILLING CODE 4810-31-P