[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