[Federal Register Volume 89, Number 151 (Tuesday, August 6, 2024)]
[Notices]
[Pages 64039-64043]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-17342]
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
[Docket No. TTB-2024-0003]
Proposed Information Collections; Comment Request (No. 93)
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 October 7,
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
[[Page 64040]]
this document posted on the ``Regulations.gov'' e-rulemaking website at
https://www.regulations.gov within Docket No. TTB-2024-0003.
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 number 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-2024-0003. 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) 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. 1513-0006
Title: Volatile Fruit-Flavor Concentrate Plants--Applications and
Related Records.
TTB Form Number: TTB F 5520.3.
TTB Recordkeeping Number: TTB REC 5520/2.
Abstract: Volatile fruit-flavor concentrates contain alcohol when
made by an evaporative process from the mash or juice of a fruit.
However, under the Internal Revenue Code (IRC) at 26 U.S.C. 5511,
alcohol excise taxes and most other provisions of chapter 51 of the IRC
do not apply to such concentrates if the manufacturers file
applications, keep records, and meet certain statutory and regulatory
requirements. Under that IRC authority, the Alcohol and Tobacco Tax and
Trade Bureau (TTB) regulations in 27 CFR part 18 require volatile
fruit-flavor concentrate manufacturers to register using form TTB F
5520.3 and file amendments to their registrations using that form or a
letterhead application (depending on circumstances). Additionally,
concentrate manufacturers are required to maintain a record file of all
approved registrations and related supporting documents. TTB uses the
collected information to identify concentrate manufacturers and their
operations to ensure that the tax provisions of the IRC are
appropriately applied.
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: 55.
Average Responses per Respondent: 1 (one) per year.
Number of Responses: 55.
Average per-Response Burden: 2 hours.
Total Burden: 110 hours.
OMB Control No. 1513-0022
Title: Volatile Fruit-Flavor Concentrate Manufacturers--Annual
Report and Usual and Customary Business Records (TTB REC 5520/1).
TTB Form Number: TTB F 5520.2.
TTB Recordkeeping Number: TTB F 5520/1.
Abstract: Volatile fruit-flavor concentrates contain alcohol when
made by an evaporative process from the mash or juice of a fruit.
However, under the IRC at 26 U.S.C. 5511, alcohol excise taxes and most
other provisions of chapter 51 of the IRC do not apply to such
concentrates if the manufacturers meet certain statutory and regulatory
requirements. Under that IRC authority, the TTB regulations in 27 CFR
part 18 require manufacturers of volatile fruit-flavor concentrates to
submit an annual summary report, using form TTB F 5520.2 in order to
account for all volatile fruit-flavor concentrates produced, removed,
or made unfit for beverage use. Such manufacturers compile this report
from usual and customary business, which, under the regulations,
respondents must retain for 3 years. TTB uses the collected information
to ensure that the tax provisions of the IRC are appropriately applied.
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: 55.
Average Responses per Respondent: 1 (one) per year.
Number of Responses: 55.
Average Per-response Burden: 20 minutes.
Total Burden: 18 hours.
OMB Control No. 1513-0042
Title: Drawback on Distilled Spirits Exported.
TTB Form Number: TTB F 5110.30.
Abstract: Under the IRC at 26 U.S.C. 5062(b), on the exportation of
distilled spirits produced, bottled, or packaged in
[[Page 64041]]
casks or bulk containers in the United States on which Federal excise
tax has been paid or determined, and are in bulk containers or in
bottles packed in cases or other containers, the bottler or packager of
the spirits may file a claim for the drawback (refund) of the tax.
Section 5062(b) also authorizes the Secretary to issue regulations
governing such export drawback claims, including requirements for
notices, bonds, and evidence showing tax payment or determination and
export of the spirits in question. The TTB regulations in 27 CFR part
28 require that export drawback claimants use TTB F 5110.30 to submit
such claims to TTB. The form collects information regarding the
claimant, a description of the distilled spirits exported along with
the amount exported, and the amount of drawback claimed. The
information collected is used by exporters to obtain drawback of taxes
on articles exported, and TTB uses the information on TTB F 5110.30 and
its attached documents to verify and substantiate the drawback claim.
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 number of annual respondents, responses, and burden
hours associated with this 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: 18 per year.
Number of Responses: 360.
Average Per-response Burden: 2 hours.
Total Burden: 720 hours.
OMB Control No. 1513-0043
Title: Application and Permit to Ship Puerto Rican Spirits to the
United States Without Payment of Tax.
TTB Form Number: TTB F 5110.31.
Abstract: The IRC at 26 U.S.C. 7652 imposes on Puerto Rican
distilled spirits shipped to the United States for consumption or sale
a tax equal to the internal revenue (excise) tax imposed in the United
States on distilled spirits of domestic manufacture. However, the IRC
at 26 U.S.C. 5232 provides that distilled spirits imported or brought
into the United States in bulk containers may, under regulations
prescribed by the Secretary, be withdrawn from Customs custody and
transferred to the bonded premises of a domestic distilled spirits
plant without payment of the internal revenue tax imposed on such
spirits. The IRC at 26 U.S.C. 5314 also states that spirits may be
withdrawn from the bonded premises of a distilled spirits plant in
Puerto Rico pursuant to an authorization issued under the laws of
Puerto Rico. Under those IRC authorities, TTB has issued regulations in
27 CFR part 26, Liquors and Articles from Puerto Rico and the Virgin
Islands, which require respondents to use form TTB F 5110.31 to apply
for and receive permission to ship Puerto Rican distilled spirits to
the United States without payment of Federal excise tax. The form
identifies the specific spirits to be shipped, the amount of spirits
shipped and received, and the shipment's consignor in Puerto Rico and
consignee in the United States. The collected information is necessary
to protect the revenue.
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 number of responses per respondent 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: 10.
Average Responses per Respondent: 58 per year.
Number of Responses: 580.
Average Per-response Burden: 0.75 hour.
Total Burden: 435 hours.
OMB Control No. 1513-0047
Title: Distilled Spirits Production Records (TTB REC 5110/01) and
Monthly Report of Production Operations.
TTB Form Number: TTB F 5110.40.
TTB Recordkeeping Number: TTB REC 5110/01.
Abstract: The IRC at 26 U.S.C. 5001 sets forth, in general, the
Federal excise tax rates for distilled spirits produced in or imported
into the United States. The IRC at 26 U.S.C. 5207 also requires
distilled spirit plant (DSP) proprietors to maintain records of
production, storage, denaturation, and processing activities and to
submit reports covering those operations, as the Secretary prescribes
by regulation. The TTB regulations in 27 CFR part 19 require DSP
proprietors to keep records regarding the materials used to produce
distilled spirits, the amount of spirits produced, the withdrawal of
spirits from the production account, and the production of spirits
byproducts. The regulations in part 19 also require these records to be
retained for at least three years. In addition, DSP proprietors must
submit monthly reports of production operations using TTB F 5110.40.
The form collects information about the types and amounts of distilled
spirits produced, the amounts of certain types of materials used in the
production of the spirits, and the disposition of the spirits. TTB uses
the collected information to account for the amount of distilled
spirits produced at a DSP and to determine the proprietor's resulting
excise tax liability and the amount of bond coverage needed if such
coverage is required.
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 resulting
from continued growth in the number of DSPs in the United States, TTB
is increasing the number of annual respondents, responses, and burden
hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Number of Respondents: 4,800.
Average Responses per Respondent: 12 per year.
Number of Responses: 57,600.
Average Per-response Burden: 2 hours.
Total Burden: 115,200 hours.
OMB Control No. 1513-0065
Title: Wholesale Dealers Records of Receipt of Alcohol Beverages,
Disposition of Distilled Spirits, and Monthly Summary Reports (TTB REC
5170/2).
TTB Recordkeeping Number: TTB REC 5170/2.
Abstract: The IRC at 26 U.S.C. 5121 requires wholesale dealers in
liquors to keep daily records of all distilled spirits received and
disposed of, and, at the Secretary's discretion, to submit periodic
summaries of those daily records. Section 5121 also requires wholesale
dealers in liquors and wholesale dealers in beer to keep daily records
of all wine and beer received. In addition, section 5121 authorizes the
Secretary to issue regulations regarding the keeping and submission of
these records and summary reports by such wholesale dealers. The IRC at
26 U.S.C. 5123 also sets forth retention and inspection requirements
for the required wholesale dealer records and reports. Under these IRC
authorities, TTB has issued regulations applicable to wholesale
dealers, which are contained in 27 CFR part 31. These regulations
require wholesale dealers to keep usual
[[Page 64042]]
and customary business records, such as consignment and purchase
invoices, documenting their daily receipt and disposition of distilled
spirits and their daily receipt of wine and beer. TTB, at its
discretion, also may require a particular wholesale liquor dealer to
submit monthly summary reports regarding all distilled spirits received
and disposed of on a daily basis. In addition, the TTB regulations
require that wholesaler dealers retain the required records and copies
of any required monthly summary reports at their place of business,
available for inspection, for at least 3 years.
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: 30,400 for recordkeeping; 50 for
monthly summary reports.
Average Responses per Respondent: 1 for recordkeeping; 12
for monthly summary reports.
Number of Responses: 30,400 for recordkeeping; 600 for
monthly summary reports.
Average Per-response Burden: None for usual and customary
recordkeeping; 2 hours for monthly summary reports.
Total Burden: The keeping of usual and customary business
records imposes no burden on respondents per the Office of Management
and Budget regulations at 5 CFR 1320.3(b)(2). For monthly summary
reports, the estimated total burden is 1,200 hours.
OMB Control No. 1513-0088
Title: Alcohol, Tobacco, and Firearms Related Documents for Tax
Returns and Claims (TTB REC 5000/24).
TTB Recordkeeping Number: TTB REC 5000/24.
Abstract: TTB is responsible for the collection of Federal excise
taxes imposed on distilled spirits, wine, beer, tobacco products,
cigarette papers and tubes, and firearms and ammunition, and also for
the collection of special occupational taxes related to tobacco
products and cigarette papers and tubes. The IRC (26 U.S.C.) requires
that such taxes be collected on the basis of a return, and it requires
taxpayers to maintain records that document the information provided on
such returns. The IRC also allows for the filing of claims for the
abatement, credit, remission, or refund (drawback) of taxes under
certain circumstances, and it requires claimants to maintain records to
support such claims. TTB uses the collected information maintained in
these records to confirm the amount of excise and special occupational
taxes rightly due, and to verify respondent computations on tax returns
or the correctness of claims for refund or other adjustments to tax
liabilities.
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: 67,000.
Average Responses per Respondent: 8 per year.
Number of Responses: 536,000.
Average Per-response Burden: 1 hour.
Total Burden: 536,000 hours.
OMB Control No. 1513-0094
Title: Federal Firearms and Ammunition Quarterly Excise Tax Return.
TTB Form Number: TTB F 5300.26.
Abstract: The IRC at 26 U.S.C. 4181 imposes a Federal excise tax on
the sale of pistols, revolvers, other firearms, and shells and
cartridges (ammunition) by manufacturers, producers, and importers of
such articles. The IRC, at 26 U.S.C. 6001, 6011, and 6302, also
authorizes the Secretary to issue regulations regarding IRC-based
taxes, returns and records, including the mode and time for collecting
taxes due. Under this authority, the TTB regulations in 27 CFR part 53
require persons who have firearms and/or ammunition excise tax
liability to submit a quarterly tax return using form TTB F 5300.26.
The information collected on this return is necessary to identify the
taxpayer, the amount and type of taxes due, and the amount of payments
made. TTB uses the return information to determine whether the taxpayer
has paid the correct amount of tax and to take additional action, such
as assessment or refund, as necessary.
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 information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Number of Respondents: 635.
Average Responses per Respondent: 4.
Number of Responses: 2,540
Average Per-response Burden: 7 hours.
Total Burden: 17,780 hours.
OMB Control No. 1513-0130
Title: Report of Removal, Transfer, or Sale of Processed Tobacco.
TTB Form Number: TTB F 5250.2.
Abstract: The IRC at 26 U.S.C. 5722 requires importers and
manufacturers of tobacco products, processed tobacco, or cigarette
papers and tubes to make reports containing such information, in such
form, at such times, and for such periods as the Secretary prescribes
by regulation. While processed tobacco is not subject to Federal excise
tax under the IRC, tobacco products subject to such taxes may be
manufactured using processed tobacco. To protect the revenue by
preventing diversion of processed tobacco to illegal, unpermitted
tobacco product manufacturers, TTB has issued regulations that require
persons holding TTB permits as importers or manufacturers of processed
tobacco or tobacco products to report all removals, transfers, or sales
of processed tobacco made for export or for shipment to any domestic
entity that does not hold such a permit or a permit to operate as an
export warehouse proprietor. In general, respondents must report each
such shipment by the close of the next business day using form TTB F
5250.2. However, exporters may apply to TTB to report removals made for
export using a monthly summary report. TTB F 5250.2 and the monthly
summary report require information identifying the TTB permit holder
making the processed tobacco shipment, the type and quantity of
processed tobacco shipped, the person(s) purchasing (or receiving) and
delivering the processed tobacco, and the destination address of the
shipment.
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, 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: 32.
Average Responses per Respondent: 156 per year.
Number of Responses: 4,992.
[[Page 64043]]
Average Per-response Burden: 0.54 hour.
Total Burden: 2,696 hours.
OMB Control No. 1513-0132
Title: Generic Clearance for the Collection of Qualitative Feedback
on Agency Service Delivery.
Abstract: TTB uses the surveys, focus groups, usability tests, and
other information collections approved under this generic clearance to
gather timely feedback from its customers and stakeholders regarding
its programs and services. TTB analyzes the collected information to
help improve its programs and service delivery to ensure that regulated
persons and others have effective, efficient, and satisfactory
experiences when interacting with the agency.
Current Actions: There are no program changes 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: 25,000.
Average Responses per Respondent: 1 (one).
Number of Responses: 25,000.
Average Per-response Burden: 1 hour.
Total Burden: 25,000 hours.
OMB Control No. 1513-0135
Title: Specific and Continuing Export Bonds for Distilled Spirits
or Wine.
TTB Form Numbers: TTB F 5100.25 and TTB F 5100.30.
Abstract: The IRC at 26 U.S.C. 5175, 5214, and 5362 authorizes
exporters (other than proprietors of distilled spirits plants or bonded
wine premises) to withdraw distilled spirits and wine without payment
of tax for export, use on certain vessels or aircraft, transfer to a
foreign trade zone, or transfer to a customs bonded warehouse pending
exportation, subject to such regulations as the Secretary prescribes.
Under that IRC authority, to protect the revenue and provide exporters
with a degree of flexibility based on individual need, the TTB alcohol
export regulations in 27 CFR part 28 allow exporters to file either a
specific bond using TTB F 5100.25 to cover a single export shipment or
a continuing bond using TTB F 5100.30 to cover export shipments made
from time to time.
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: 20.
Average Responses per Respondent: 1 (one) per year.
Number of Responses: 20.
Average Per-response Burden: 1 hour.
Total Burden: 20 hours.
Dated: August 1, 2024.
Amy R. Greenberg,
Deputy Assistant Administrator, Headquarters Operations.
[FR Doc. 2024-17342 Filed 8-5-24; 8:45 am]
BILLING CODE 4810-31-P