[Federal Register Volume 88, Number 224 (Wednesday, November 22, 2023)]
[Notices]
[Pages 81531-81537]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-25767]


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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. 91)

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 January 22, 
2024.

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-2023-0005. 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 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)

[[Page 81532]]

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. 1513-0009

    Title: Application to Establish and Operate Wine Premises and Wine 
Bond.
    TTB Form Number: TTB F 5120.25, TTB F 5120.36.
    Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5351 through 
5357 provides for the establishment of bonded wine cellars, bonded 
wineries, and taxpaid wine bottling houses and, to establish such wine 
premises, these IRC sections require the filing of applications and 
bonds. Under these authorities, TTB has issued TTB F 5120.25, 
Application to Establish and Operate Wine Premises, to collect 
information that TTB uses to determine the qualifications of anyone 
applying to establish a new wine premises. Proprietors of established 
wine premises also use TTB F 5120.25 to report subsequent changes to 
information such as location and ownership. Unless exempted by the IRC 
at 26 U.S.C. 5551(d), wine premises proprietors use TTB F 5120.36, Wine 
Bond, to file bond coverage with TTB. The bond may be secured through a 
surety company, or it may be secured with collateral (cash, Treasury 
Bonds or Treasury Notes).
    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 decreasing 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.
     Number of Respondents: 5,800.
     Average Responses per Respondent: 1 (one per year).
     Number of Responses: 5,800.
     Average per-response Burden: 0.97 hours.
     Total Burden: 5,626 hours.

OMB Control No. 1513-0015

    Title: Brewer's Bond and Brewer's Bond Continuation Certificate; 
Brewer's Collateral Bond and Brewer's Bond Collateral Bond Continuation 
Certificate.
    TTB Form Number: TTB F 5130.22, TTB F 5130.23, TTB F 5130.25 and 
TTB F 5130.27.
    Abstract: In general, the IRC at 26 U.S.C. 5401(b) requires brewers 
to execute a bond before starting business, subject to regulations 
issued by the Secretary of the Treasury (the Secretary) and the 
exemptions for certain small brewers that are eligible to pay excise 
taxes on an annual or quarterly basis as provided under 26 U.S.C. 
5551(d). Also under section 5401, brewers' bonds expire every four 
years, and a brewer must provide a new bond or a continuation 
certificate extending the terms of an existing bond. Additionally, 
under the IRC at 26 U.S.C. 7101 and subject to regulations prescribed 
by the Secretary, a brewer may furnish a surety bond under which a 
surety company guarantees payment of the proprietor's unpaid tax 
liabilities, or a brewer may submit other obligations, such as United 
States Treasury securities. Under those IRC authorities, the TTB 
regulations in 27 CFR part 25 require brewers to file a surety bond 
using TTB F 5130.22, Brewer's Bond, or a collateral bond backed by U.S. 
Treasury securities, notes, or cash using TTB F 5130.25, Brewer's 
Collateral Bond. To continue an existing bond, a brewer may furnish a 
surety bond continuation certificate using TTB F 5130.23 or a 
collateral bond continuation certificate using TTB F 5130.27, as 
appropriate. The collected information is necessary to document the 
required bonds.
    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 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: 150.
     Average Responses per Respondent: 1 (one) per year.
     Number of Responses: 150.
     Average per-response Burden: 0.84.
     Total Burden: 126 hours.

OMB Control No. 1513-0017

    Title: Drawback on Beer Exported.
    TTB Form Number: TTB F 5130.6.
    Abstract: Under the IRC at 26 U.S.C. 5055, brewers may receive 
drawback (refund) of the Federal excise tax paid on beer produced in 
the United States when such beer is subsequently exported or delivered 
for use as supplies on vessels and aircraft if proof of such action is 
provided as the Secretary may by regulation require. Under this 
authority, after taxpaid domestic beer is exported to a foreign 
country, delivered to the U.S. Armed Forces for export, delivered for 
use as supplies on vessels or aircraft, or transferred to a foreign 
trade zone for export, the TTB regulations allow the brewer or exporter 
to file a claim for drawback of the excise taxes paid on such beer 
using TTB F 5130.6. The required information is necessary as it 
provides documentation through which TTB can determine that beer for 
which export drawback is claimed is eligible for such drawback.
    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 and responses to 
this information collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
     Number of Respondents: 725.
     Average Responses per Respondent: 20 per year.
     Number of Responses: 14,500.
     Average per-response Burden: 1 hour.
     Total Burden: 14,500 hours.

OMB Control No. 1513-0025

    Title: Notice of Release of Tobacco Products, Cigarette Papers, or 
Cigarette Tubes.
    TTB Form Number: TTB F 5200.11
    Abstract: The IRC at 26 U.S.C. 5704 provides, among other things, 
that tobacco products and cigarette papers and tubes that have been 
imported or exported and then returned may be released from customs 
custody, without payment of tax, for delivery to an export warehouse 
proprietor or a manufacturer of tobacco products or cigarette papers 
and tubes, in accordance with regulations issued by the Secretary. 
Under that IRC authority, the TTB tobacco-related import regulations in 
27 CFR part 41 require industry members

[[Page 81533]]

who do not file customs entries electronically to use TTB F 5200.11 to 
give notice of release of tobacco products, cigarette papers, or 
cigarette tubes. At importation, industry members, TTB, and customs 
bonded warehouse proprietors or government officials use TTB F 5200.11 
to, respectively, request, authorize, and document the release of such 
products from customs custody, without payment of tax, to a 
manufacturer or export warehouse proprietor authorized to receive such 
articles. (The electronic submission of import data and notices of 
release to TTB through Customs and Border Protection systems is 
approved under OMB Number 1513-0064, Importer's Records and Reports.)
    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: 10.
     Average Responses per Respondent: 6 (one) per year.
     Number of Responses: 60.
     Average per-response Burden: 0.25 hours.
     Total Burden: 15 hours.

OMB Control No. 1513-0032

    Title: Inventory--Manufacturer of Tobacco Products or Processed 
Tobacco.
    TTB Form Number: TTB F 5210.9.
    Abstract: The IRC at 26 U.S.C. 5721 requires manufacturers of 
tobacco products and processed tobacco to complete an inventory at the 
commencement of business, the conclusion of business, and at any other 
time the Secretary by regulation prescribes. Under the IRC at 26 U.S.C. 
5741, these manufacturers are also required to keep records and make 
them available for inspection in the manner the Secretary by regulation 
prescribes. Under these authorities, the TTB regulations in 27 CFR part 
40 require manufacturers of tobacco products and processed tobacco to 
provide inventories on TTB F 5210.9 at the commencement of business, 
the conclusion of business, when changes in business ownership or 
factory location occur, and at any other time as directed by the 
appropriate TTB officer. The use of TTB F 5210.9 provides a uniform 
format for recording inventories. The collected information is 
necessary to ensure that manufacturers of tobacco products pay the 
appropriate amount of Federal excise tax, and that processed tobacco, 
which is not subject to that tax, is not diverted to the illegal 
manufacture of otherwise taxable tobacco products.
    Current Actions: There are no program changes or adjustments 
associated with this information collection at this time, 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: 100.
     Average Responses per Respondent: 1 (one) per year.
     Number of Responses: 100.
     Average per-response Burden: 5 hours.
     Total Burden: 500 hours.

OMB Control No. 1513-0036

    Title: Signing Authority for Corporate and LLC Officials.
    TTB Form Number: TTB F 5100.1.
    Abstract: Under the IRC at 26 U.S.C. 6061, any return, statement, 
or other document required to be made under internal revenue laws or 
regulations ``shall be signed in accordance with forms or regulations'' 
prescribed by the Secretary. Under that section's authority, TTB 
provides form TTB F 5100.1, which corporations and limited liability 
companies (LLCs) may use to identify the specific officials or 
employees, by name or by position title, authorized by their articles 
of incorporation, bylaws, or governing officials to act on behalf of, 
or sign documents for, the entity in TTB matters. This information 
collection allows TTB to identify the corporate and LLC officials or 
employees authorized to act on an entity's behalf in TTB matters.
    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.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
     Number of Respondents: 2,150.
     Average Responses per Respondent: 1 per year.
     Number of Responses: 2,150.
     Average per-response Burden: 11.47 minutes.
     Total Burden: 411 hours.

OMB Control No. 1513-0037

    Title: Withdrawal of Spirits, Specially Denatured Spirits, or Wines 
for Exportation.
    TTB Form Number: TTB F 5100.11.
    Abstract: The IRC at 26 U.S.C. 5066, 5214, and 5362 provides that 
distilled spirits, denatured spirits, and wines may be withdrawn from 
bonded premises, without payment of excise tax, for export, for 
transfer to a foreign trade zone or a customs bonded warehouse, or for 
use as supplies on certain vessels or aircraft, subject to regulations 
prescribed by the Secretary. Under those IRC authorities, the TTB 
alcohol export regulations in 27 CFR part 28 require exporters to use 
TTB F 5100.11 to report and document removals of distilled spirits, 
denatured spirits, and wines, without payment of tax, for export 
purposes. Those purposes include direct export to a foreign country or 
United States armed forces stationed overseas; transfer to a foreign 
trade zone, a customs manufacturing bonded warehouse, or a customs 
bonded warehouse for subsequent export; or for use as supplies on 
international vessels or aircraft. The collected information is 
necessary as it allows TTB to determine that exporters of spirits and 
wines withdrawn without payment of tax possess the appropriate bond 
coverage, and the form provides certification that the products in 
question were, in fact, exported or laden and not diverted into 
domestic commerce, which would make the products subject to tax.
    Current Actions: There are no program changes associated with this 
information collection, and TTB is submitting it for extension purposes 
only. As for adjustments, 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 or other for-profits.
     Number of Respondents: 370.
     Average Responses per Respondent: 20.
     Number of Responses: 7,400.
     Average per-response Burden: 0.5 hour (30 minutes).
     Total Burden: 3,700 hours.

OMB Control No. 1513-0038

    Title: Application for Transfer of Spirits and/or Denatured Spirits 
in Bond.
    TTB Form Number: TTB F 5100.16.
    Abstract: Under the IRC at 26 U.S.C. 5005(c), when a proprietor of 
a distilled spirits plant (DSP) or an alcohol fuel plant (AFP, a type 
of DSP) desires to have spirits or denatured spirits transferred to its 
plant from another domestic plant, the proprietor must

[[Page 81534]]

make an application to receive such spirits in bond. Under that IRC 
authority, the TTB regulations in 27 CFR part 19 require the receiving 
proprietor to file an application for the transfer on TTB F 5100.16, 
Application for Transfer of Spirits and/or Denatured Spirits in Bond. 
TTB must approve the application before the transfer may occur. The 
collected information is necessary to ensure that the receiving plant 
has adequate bond coverage, as required.
    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.
     Number of Respondents: 505.
     Average Responses per Respondent: 6 per year.
     Number of Responses: 3,030.
     Average per-response Burden: 0.152 hours.
     Total Burden: 461 hours.

OMB Control No. 1513-0044

    Title: Distilled Spirits Plants--Notices of Alternations and 
Changes in Production Status, and Alternating Premises Records.
    Abstract: Under the IRC at 26 U.S.C. 5178(a), a DSP is a delineated 
place on which only certain authorized activities may be conducted. 
However, under section 5178(b), the Secretary may authorize other 
businesses on a DSP's premises upon application under certain 
circumstances. Also, under the IRC at 26 U.S.C. 5221, DSP proprietors 
are required to give written notification, in the form and manner 
prescribed by regulation, when they begin, suspend, or resume 
production of spirits. In addition, the IRC at 26 U.S.C. 5555 requires 
those liable for any tax imposed by chapter 51 of the IRC to keep such 
records, submit such returns and statements, and comply with such rules 
and regulations as the Secretary may prescribe. Under these 
authorities, TTB has issued regulations in 27 CFR part 19 requiring DSP 
proprietors to provide written notification regarding alternations of 
DSPs between proprietors or for customs purposes, and regarding changes 
to the production status of spirits. TTB also has issued regulations 
requiring DSP proprietors to keep alternating premises records when 
alternating operations at DSPs, including with an adjacent bonded wine 
cellar, taxpaid wine bottling house or brewery, as a manufacturer of 
eligible flavors, or as general premises. The collected information is 
necessary to ensure compliance with the statutory provisions regarding 
authorized activities and the applicable Federal excise tax.
    Current Actions: There are no program changes to this information 
collection, and TTB is submitting for extension purposes only. As for 
adjustments, 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.
     Number of Respondents: 1,560.
     Average Responses per Respondent: 5 per year.
     Number of Responses: 7,800.
     Average per-response Burden: 0.5 hours (30 minutes).
     Total Burden: 3,900 hours.

OMB Control No. 1513-0048

    Title: Registrations and Miscellaneous Requests and Notices for 
Distilled Spirits Plants; Distilled Spirits Related Requests and 
Notices.
    TTB Form Number: TTB F 5110.41.
    Abstract: The IRC at 26 U.S.C. 5171 and 5172, provides than an 
application to register a DSP must be made in conformity with 
regulations issued by the Secretary, while 26 U.S.C. 5201 requires DSPs 
to operate in conformity with such regulations. The IRC at 26 U.S.C. 
5312 also authorizes the Secretary to issue regulations regarding the 
use of distilled spirits by certain educational and scientific 
institutions for experimental or research use, and that section 
authorizes the establishment and regulation of experimental DSPs. Under 
those authorities, the TTB regulations in 27 CFR part 19 prescribe the 
use of TTB F 5110.41 to register a DSP or to make certain amendments to 
an existing DSP registration. The TTB regulations in part 19 also 
require DSP operators to submit various miscellaneous notices or 
requests to vary their operations from the requirements of that part. 
In addition, the regulations in part 19 require persons who are neither 
registered DSPs nor applicants for registration to submit applications 
or notices related to certain distilled spirits activities, such as the 
establishment of an experimental DSP or the use of spirits for research 
purposes. The required information assists TTB in determining a 
person's eligibility to establish and operate a DSP, whether a variance 
from TTB's regulatory requirements should be approved, and whether 
entities that are not DSPs are eligible to engage in certain distilled 
spirits-related activities.
    Current Actions: There are no program changes to this information 
collection, and TTB is submitting for extension purposes only. As for 
adjustments, 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.
     Number of Respondents: 4,600.
     Average Responses per Respondent: 1.1944 per year.
     Number of Responses: 5,495.
     Average per-response Burden: 1.7047 hours.
     Total Burden: 9,367 hours.

OMB Control No. 1513-0050

    Title: Tax Deferral Bond--Distilled Spirits (Puerto Rico).
    TTB Form Number: TTB F 5110.50.
    Abstract: Under the IRC at 26 U.S.C. 7652, beverage distilled 
spirits, as well as nonbeverage products containing spirits subject to 
tax, produced in Puerto Rico and brought into the United States, are 
subject to a tax equal to that imposed by the IRC on domestically 
produced spirits. That section also authorizes the Secretary to 
prescribe regulations regarding the mode and time for the collection of 
such taxes. In addition, the IRC at 26 U.S.C. 7101 and 7102 authorizes 
the Secretary to issue regulations regarding bonds required under the 
IRC or its related regulations. Under those IRC authorities, the TTB 
regulations in 27 CFR part 26 allow respondents who ship taxable 
distilled spirits products produced in Puerto Rico to the United States 
to either pay the required tax prior to shipment or to file a bond to 
defer payment of the tax due until the submission of the respondent's 
next excise tax return. The regulations require those who elect to 
defer tax payment on such shipments to file a bond on TTB F 5110.50 to 
guarantee payment of the taxes due in case of default. The information 
collected administers these statutory provisions.
    Current Actions: There are no program changes or adjustments to 
this

[[Page 81535]]

information collection, and TTB is submitting for extension purposes 
only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
     Number of Respondents: 10.
     Average Responses per Respondent: 1 (1 per year).
     Number of Responses: 10.
     Average per-response Burden: 1 hour.
     Total Burden: 10 hours.

OMB Control No. 1513-0053

    Title: Report of Wine Premises Operations.
    TTB Form Number: TTB F 5120.17.
    Abstract: The IRC at 26 U.S.C. 5367 authorizes the Secretary to 
issue regulations requiring the keeping of records and the filing of 
returns related to wine cellar and bottling house operations. Section 
5555 of the IRC also generally requires any person liable for tax under 
chapter 51 of the IRC to keep records, provide statements, and make 
returns as the Secretary prescribes by regulation. Under those IRC 
authorities, the TTB wine regulations in 27 CFR part 24 require wine 
premises proprietors to file periodic operations reports on form TTB F 
5120.17. TTB uses the collected information to verify excise tax 
liabilities and ensure that respondents operate wine premises in 
accordance with applicable Federal law and regulations. TTB also uses 
this report to collect raw data on wine premises activity for its 
generalized monthly statistical report on wine operations, which TTB 
makes public on its website.
    Current Actions: There are no program changes to this information 
collection, and TTB is submitting for extension purposes only. As for 
adjustments, due to changes 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.
     Number of Respondents: 17,000.
     Average Responses per Respondent: 4.34 per year.
     Number of Responses: 74,460.
     Average per-response Burden: 1.10 hours.
     Total Burden: 81,906 hours.

OMB Control No. 1513-0064

    Title: Importer's Records and Reports.
    TTB REC Number: TTB REC 5170/1.
    Abstract: Pursuant to chapters 51 and 52 of the IRC and the Federal 
Alcohol Administration Act (FAA Act, 27 U.S.C. 201 et seq.), TTB 
regulates, among other things, the importation of alcohol and tobacco 
products. Under those statutory authorities, TTB has issued regulations 
in 27 CFR requiring importers of alcohol and tobacco products to 
provide certain information regarding their permits, the products 
imported, and the taxes paid on those products or, for products 
released from customs custody without payment of tax, the transfer of 
such products to a bonded facility. TTB also uses the collected 
information to ensure that imported alcohol beverage labels comply with 
FAA Act labeling requirements. Under this information collection, 
importers generally submit the required information electronically 
through Customs and Border Protection's interface during the import 
entry process, and the required information is then transmitted to TTB. 
In addition, importers may submit letterhead applications to TTB to 
request variances from established regulatory provisions. The collected 
import and letterhead variance information is necessary to ensure that 
importers comply with Federal laws and regulations regarding alcohol 
and tobacco products or that TTB can authorize alternatives that are 
not contrary to law and are consistent with the intent of existing 
requirements.
    Current Actions: There are no program changes or adjustments to 
this information collection, and TTB is submitting for extension 
purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits; State and local 
governments.
     Number of Respondents: 10,550.
     Average Responses per Respondent: 6 per year.
     Number of Responses: 63,300.
     Average per-response Burden: 0.33 hours (20 minutes).
     Total Burden: 21,100 hours.

OMB Control No. 1513-0083

    Title: Excise Tax Return.
    TTB Form Number: TTB F 5000.24.
    Abstract: Under the IRC at 26 U.S.C. 5061(a) and 5703(b), the 
Federal alcohol and tobacco excise taxes imposed by the IRC are 
collected on the basis of a return, containing such information as the 
Secretary requires by regulation. Under those IRC authorities, the TTB 
regulations require such excise taxpayers, other than those in Puerto 
Rico, report their alcohol or tobacco excise tax liability using TTB F 
5000.24, Excise Tax Return. Tobacco taxpayers and large alcohol 
producers file their returns and pay their excise taxes on a semi-
monthly basis, while certain small alcohol producers file returns and 
pay taxes on a quarterly or annual basis, depending on certain 
circumstances. The collected information is necessary to establish a 
taxpayer's identity, the amount and type of taxes due, and the amount 
of the payment made.
    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.
     Number of Respondents: 20,382.
     Average Responses per Respondent: 6.2.
     Number of Responses: 126,370.
     Average per-response Burden: 0.75 hours (45 minutes).
     Total Burden: 94,775.5 hours.

OMB Control No. 1513-0092

    Title: Marks on Wine Containers.
    TTB REC Number: TTB REC 5120/3.
    Abstract: The IRC at 26 U.S.C. 5041 imposes a per gallon Federal 
excise tax of varying rates on six classes of wine--three classes of 
still wines (based on alcohol content), two classes of effervescent 
wines, and one class of hard cider. Under the authority of the IRC at 
26 U.S.C. 5368, 5388, and 5662, the TTB regulations in 27 CFR part 24, 
Wine, require wine premises proprietors to correctly identify wines 
kept on or removed from their premises by placing certain marks, 
labels, or other information on all production, storage, and consumer 
containers of wine. Because of the varying excise tax rates on wines, 
and because different tax classes of wine may be produced at the same 
premises, the required information is necessary to ensure that wines 
are correctly identified for excise tax purposes. However, the 
placement of identifying information on wine containers is a usual and 
customary business practice carried out by wine premises proprietors, 
regardless of any regulatory requirement to do so, in order to track 
their wine production and inventory and, ultimately, identify the 
products for the consumer.
    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

[[Page 81536]]

respondents and total responses associated with this information 
collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
     Number of Respondents: 17,000.
     Average Responses per Respondent: 1 (once per year).
     Number of Responses: 17,000.
     Average per-response and Total Burden: None. This 
information collection consists of usual and customary marks and labels 
on wine containers placed by respondents during the normal course of 
business, regardless of any regulatory requirement to do so. As such, 
under the Office of Management and Budget (OMB) regulations at 5 CFR 
1320.3(b)(2), this information collection imposes no additional burden 
on respondents.

OMB Control No. 1513-0113

    Title: Special Tax ``Renewal'' Registration and Return/Special Tax 
Location Registration Listing.
    TTB Form Number: TTB F 5630.5R.
    Abstract: The IRC at 26 U.S.C. 5731 and 5732 requires manufacturers 
of tobacco products, manufacturers of cigarette papers and tubes, and 
export warehouse proprietors to pay an annual special (occupational) 
tax (SOT) for each such premises that they operate, on the basis of a 
return and under regulations issued by the Secretary. TTB annually 
sends a SOT return and premises registration form, TTB F 5630.5R, with 
pre-populated premises data to tobacco industry members that have 
previously paid special tax. TTB's use of TTB F 5630.5R facilitates the 
registration of premises subject to SOT and the timely payment of that 
tax by businesses subject to it.
    Current Actions: There are no program changes or adjustments to 
this information collection, and TTB is submitting for extension 
purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
     Number of Respondents: 220.
     Average Responses per Respondent: 1 (one) per year.
     Number of Responses: 220.
     Average per-response Burden: 0.25 hours (15 minutes).
     Total Burden: 55 hours.

OMB Control No. 1513-0115

    Title: Usual and Customary Business Records Relating to Wine.
    TTB REC Number: TTB REC 5120/1.
    Abstract: Under the authority of the IRC at 26 U.S.C. 5362, 5367, 
5369, 5370, and 5555, the TTB regulations require wineries, taxpaid 
wine bottling houses, and vinegar plants to keep certain usual and 
customary business records. These records include purchase and sales 
invoices, and internal records related to their production and 
processing of wine, and their packaging, storage, and shipping 
operations. TTB routinely inspects these records to verify proper 
payment of Federal wine excise taxes, and to ensure that proprietors 
produce, package, store, ship, and transfer wine in compliance with the 
applicable Federal statutory and regulatory requirements.
    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.
     Number of Respondents: 17,000.
     Average Responses per Respondent: 1 (one) per year.
     Number of Responses: 17,000.
     Average per-response and Total Burden: None. This 
information collection consists of usual and customary business records 
kept by wine industry members during the normal course of business, 
regardless of any regulatory requirement to do so. As such, under the 
Office of Management and Budget (OMB) regulations at 5 CFR 
1320.3(b)(2), this information collection imposes no additional burden 
on respondents.

OMB Control No. 1513-0123

    Title: Application, Permit, and Report--Wine and Beer (Puerto 
Rico); and Application, Permit and Report--Distilled Spirits Products 
(Puerto Rico).
    TTB Form Number: TTB F 5110.21, F 5110.51.
    Abstract: In general, under the IRC at 26 U.S.C. 7652, merchandise 
manufactured in Puerto Rico and shipped to the United States for 
consumption or sale is subject to a tax equal to the internal revenue 
tax imposed in the United States upon like articles of merchandise of 
domestic manufacture. That section also authorizes the Secretary to 
issue regulations regarding the collection of such taxes, which, as 
provided in that section, are largely transferred to the treasury of 
Puerto Rico. Under that IRC authority, the TTB regulations in 27 CFR 
part 26 require persons who intend to ship alcohol products produced in 
Puerto Rico to the United States for consumption or sale to file an 
application and permit to compute the tax on, tax-pay, and withdraw 
those products for shipment. As such, the TTB regulations prescribe the 
use of TTB F 5100.21 for beer or wine products, and TTB F 5110.51 for 
distilled spirits products. In cases where the respondent makes the 
shipment taxpaid, TTB uses the required information to verify that the 
respondent has paid the correct amount of tax. In cases where the 
respondent is eligible to defer the tax payment, TTB uses the 
information to ensure that the respondent's bond coverage is adequate 
to cover the taxes due. If necessary, TTB also uses the collected 
information to enforce collection of any Federal excise tax owed on 
such shipments.
    Current Actions: There are no program changes or adjustments to 
this information collection, and TTB is submitting for extension 
purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
     Number of Respondents: 35.
     Average Responses per Respondent: 1 (one) per year.
     Number of Responses: 35.
     Average per-response Burden: 1 hour.
     Total Burden: 35 hours.

OMB Control No. 1513-0125

    Title: Distilled Spirits Bond.
    TTB Form Number: TTB F 5110.56.
    Abstract: The IRC at 26 U.S.C. 5173 and 5181 requires DSPs and 
AFPs, respectively, to furnish a bond, unless exempted from doing so 
under the IRC at 26 U.S.C. 5551(d) or 5181(c)(3). Under those IRC 
authorities, the TTB regulations in 27 CFR part 19 require proprietors 
of such plants that are required to submit a bond to use TTB F 5110.56 
to file with TTB either a surety bond or a collateral bond using cash 
or U.S. securities. Using that same form, proprietors also may withdraw 
coverage for one or more plants, and DSP proprietors may provide 
operations coverage for adjacent wine cellars. The collected 
information is necessary to implement the statutory provisions and 
ensure payment of delinquent Federal alcohol excise tax liabilities.
    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

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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.
     Number of Respondents: 400.
     Average Responses per Respondent: 1 (one) per year.
     Number of Responses: 400.
     Average per-response Burden: 1 hour.
     Total Burden: 400 hours.

OMB Control No. 1513-0128

    Title: Records to Support Tax Free and Tax Overpayment Sales of 
Firearms and Ammunition.
    TTB Form Number: TTB F 5600.33, TTB F 5600.34, TTB F 5600.35, TTB F 
5600.36, TTB F 5600.37.
    Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 4181 imposes 
a tax on the sale of firearms and ammunition. However, under the IRC at 
26 U.S.C. 4221(a), certain sales may be made tax-free, including sales 
made for further manufacture, export, or use as supplies on vessels or 
aircraft, and sales made to a State or local government or to a 
nonprofit education organization for their exclusive use. In addition, 
for such sales where the tax has been paid, the tax is considered an 
overpayment subject to credit or refund under the IRC at 26 U.S.C. 
6416(b)(2) and (3). The TTB regulations in 27 CFR part 53 prescribe 
that those otherwise subject to this tax must maintain records, 
including statements or certificates containing specified information, 
documenting the tax-free or tax-overpaid nature of such sales. 
Respondents may use commercial records or self-generated supporting 
statement or certificates, or, for certain transactions, respondents 
may use TTB-provided forms, which, when completed, document the 
required supporting information. The required supporting information is 
maintained by respondents at their business premises, and TTB may 
examine these records during audits.
    Current Actions: There are no program changes or adjustments to 
this information collection, and TTB is submitting for extension 
purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
     Number of Respondents: 3,500.
     Average Responses per Respondent: 12 (once per month).
     Number of Responses: 42,000.
     Average per-response Burden: 0.375 hours (22.5 minutes).
     Total Burden: 15,750 hours.

    Dated: November 16, 2023.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2023-25767 Filed 11-21-23; 8:45 am]
BILLING CODE 4810-31-P