[Federal Register Volume 88, Number 153 (Thursday, August 10, 2023)]
[Notices]
[Pages 54399-54400]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-17166]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple 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 September 11, 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 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

[[Page 54400]]

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.

2. 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: 14,100.
    Average Responses per Respondent: 1 (one) per year.
    Number of Responses: 14,100.
    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.

3. 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.
    Authority: 44 U.S.C. 3501 et seq.

Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023-17166 Filed 8-9-23; 8:45 am]
BILLING CODE 4810-31-P