[Federal Register Volume 90, Number 59 (Friday, March 28, 2025)]
[Notices]
[Pages 14190-14193]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-05343]
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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 April 28, 2025 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. Title: Voluntary Chemist Certification Program Applications,
Notices, and Records.
OMB Control Number: 1513-0140.
Abstract: TTB offers the Chemist Certification Program as a service
to the
[[Page 14191]]
alcohol beverage industry to facilitate export of beverage alcohol to
foreign markets. Many countries that require testing as a condition of
entry for alcohol beverages accept a report of analysis of those
alcohol beverages from a TTB-certified chemist. This certification
program ensures that chemists, enologists, brewers, and technicians
generate quality data and have the required proficiencies to conduct
the required chemical analyses. This information collection includes
the application, notice, and recordkeeping requirements associated with
the TTB voluntary chemist certification program, including letterhead
applications for certification, submission of certification test
results, requests for TTB-affirmed reports of analysis, and notices of
changes in chemist employment place or status. Under this program,
certified chemists and their laboratories must also maintain usual and
customary records regarding all analytical results conducted under the
TTB certification, and records related to laboratory equipment, quality
control policies, procedures and systems, and analyst training and
competence.
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, as well as the average per-
response time, for the information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Number of Respondents: 275.
Average Responses per Respondent: 1 (one).
Number of Responses: 275.
Average per-Response Burden: 1.00 hours.
Total Burden: 275 hours.
2. Title: Special (Occupational) Tax Registration and Returns.
OMB Control Number: 1513-0112.
TTB Form Numbers: TTB F 5630.5a, TTB F 5630.d, and TTB F 5630.5t.
Abstract: Before July 1, 2008, various sections of chapter 51 of
the IRC required alcohol industry members to register for and pay an
annual special occupational tax (SOT). However, section 11125 of Public
Law 109-59 permanently repealed, effective July 1, 2008, the SOT on
alcohol beverage producers and marketers, non-beverage product
manufacturers, tax-free alcohol users, and specially denatured spirits
users and dealers, but any SOT liabilities incurred for periods before
that date remain. Also, while most SOT requirements for the alcohol
industry were repealed, 26 U.S.C. 5124 continues to require wholesale
and retail alcohol dealers to register with the Secretary when
commencing or ending business or when certain changes to existing
registration information are necessary. In addition, the IRC at 26
U.S.C. 5731 and 5732 continues to require manufacturers of tobacco
products and cigarette papers and tubes, as well as export warehouse
proprietors, to register and pay an annual SOT by the use of a return.
The registrations and SOT payments for such entities are due on or
before the date of commencing business, and on or before July 1 of
every year after that. Under the TTB regulations in 27 CFR part 31,
alcohol industry members with pre-July 1, 2008, SOT liabilities use TTB
F 5630.5a as the return for such liabilities, while wholesale and
retail alcohol dealers register or report registration changes on TTB F
5630.5d. Under the TTB regulations in 27 CFR parts 40, 44, and 46,
tobacco industry members use TTB F 5630.5t to register and pay SOT.
This collection is necessary to ensure the registration and SOT
provisions of the IRC are appropriately applied and SOT revenue is
collected as required under the IRC.
Current Actions: There are no program changes 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 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; Individuals or
households; and Not-for-profit institutions.
Number of Respondents: 6,545.
Average Responses per Respondent: 1 (one).
Number of Responses: 6,545.
Average per-Response Burden: 25 minutes.
Total Burden: 2,726 hours.
3. Title: Excise Tax Return--Alcohol and Tobacco (Puerto Rico).
OMB Control Number: 1513-0090.
TTB Form Number: TTB F 5000.25.
Abstract: The IRC at 26 U.S.C. 5061(a) and 26 U.S.C. 5703(b)
requires that excise taxes on alcohol and tobacco products be collected
on the basis of a return, filed for the periods, at the times, and
containing the information the Secretary requires by regulation. Under
the IRC at 26 U.S.C. 7652(a), such taxes, at the same rates, are
imposed on similar products manufactured in Puerto Rico and brought
into the United States, and the majority of those taxes are
subsequently transferred into the treasury of Puerto Rico. The TTB
regulations in 27 CFR part 26 (for distilled spirits, wine, and beer)
and part 41 (for tobacco products and cigarette papers and tubes),
prescribe the use of TTB F 5000.25, Excise Tax Return--Alcohol and
Tobacco (Puerto Rico) for the collection of the excise taxes imposed by
26 U.S.C. 7652(a). This collection is necessary to ensure 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; Individuals and
households.
Number of Respondents: 24.
Average Responses per Respondent: 19.75.
Number of Responses: 474.
Average per-Response Burden: 0.75 hour.
Total Burden: 356 hours.
4. Title: Offer in Compromise of Liability Incurred under the
Federal Alcohol Administration Act.
OMB Control Number: 1513-0055.
TTB Form Number: TTB F 5640.2.
Abstract: The FAA Act (27 U.S.C. 201 et seq.) requires certain
alcohol beverage industry members to obtain basic permits from the
Secretary, and it prohibits unfair trade practices and deceptive
advertising and labeling of alcohol beverages. Under 27 U.S.C. 207,
violations of the Act are subject to civil and criminal penalties, but
the Secretary may accept monetary compromise for such alleged
violations. Under that authority, the TTB regulations provide that a
proponent or their agent may submit an offer in compromise to resolve
alleged FAA Act violations using TTB F 5640.2. The form identifies the
alleged violation(s) and violator(s), amount of the compromise offer,
and the reason(s) for the offer. TTB uses the information to evaluate
the adequacy of the compromise offer in relation to the alleged
violation(s) of the FAA Act and to make a determination on the offer.
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; and Individuals
or households.
[[Page 14192]]
Number of Respondents: 10.
Average Responses per Respondent: 1 (one).
Number of Responses: 10.
Average per-Response Burden: 2 hours.
Total Burden: 20 hours.
5. Title: Offer in Compromise of Liability Incurred under the
Provisions of Title 26 U.S.C. Enforced and Administered by TTB;
Collection Information Statements for Individuals and Businesses.
OMB Control Number: 1513-0054.
TTB Form Numbers: TTB F 5600.17, TTB F 5600.18, TTB F 5640.1.
Abstract: The IRC at 26 U.S.C. 7122 provides that the Secretary may
compromise any civil or criminal case arising under it, including tax
liabilities, in lieu of civil or criminal action. Under this authority,
the TTB regulations require persons to submit offers in compromise for
violations of the IRC on TTB F 5640.1. Submitters use that form to
identify the tax liabilities or violations being compromised, the
amount of the compromise offer, and the reason for the offer. To
support requests for installment payments of compromise offers, TTB may
require individual and business respondents to supply information
documenting financial hardship on TTB F 5600.17 and TTB F 5600.18,
respectively. The collected information allows TTB to consider the
offer in compromise in relation to the alleged violations of the law
and the potential for a payment plan to address circumstances in which
the individual or business is unable to pay an accepted offer in
compromise immediately in full.
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; and Individuals
or households.
Number of Respondents: 80.
Average Responses per Respondent: 1 (one).
Number of Responses: 80.
Average per-Response Burden: 2.25 hours.
Total Burden: 190 hours.
6. Title: Claims--Alcohol, Tobacco, and Firearms Taxes.
OMB Control Number: 1513-0030.
TTB Form Number: TTB F 5620.8.
Abstract: The IRC at 26 U.S.C. 5008, 5056, 5370, and 5705
authorizes the Secretary to provide for claims for relief from excise
taxes paid on distilled spirits, wine, beer, and tobacco products lost
or destroyed by theft or disaster, voluntarily destroyed, or returned
or withdrawn from the market. The IRC at 26 U.S.C. 5044 also allows for
the refund of tax for wine returned to bond. In addition, the IRC at 26
U.S.C. 5111-5114, authorizes the Secretary to issue drawback (refunds)
for a portion of the excise taxes paid on distilled spirits used in the
manufacture of certain nonbeverage products. Finally, the IRC at U.S.C.
6402-6404 provides that taxpayers may be refunded on certain
overpayments, while section 6423 sets conditions on such claims for
alcohol and tobacco excise taxes. Under those IRC authorities, the TTB
regulations require taxpayers to make claims using TTB F 5620.8. On
that form, the respondent states the amount of and the reasons and
circumstances for the claim. This collected information is necessary to
ensure the tax provisions of the IRC are appropriately applied as it
allows TTB to determine if submitted claims meet the statutory and
regulatory criteria.
Current Actions: There are no program changes or adjustments
associated with this information collection, and TTB is submitting it
for extension purposes only. As for adjustments, due to a change in
agency estimates, TTB is increasing the number of respondents,
responses, and burden hours associated with this information
collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits; Individuals or
households; and Not-for profit institutions.
Number of Respondents: 5,000.
Average Responses per Respondent: 1 (one).
Number of Responses: 5,000.
Average per-Response Burden: 1 hour.
Total Burden: 5,000 hours.
7. Title: Removals of Tobacco Products and Cigarette Papers and
Tubes without Payment of Tax.
TTB Form Number: TTB F 5200.14.
OMB Control Number: 1513-0027.
Abstract: The IRC at 26 U.S.C. 5704(b) provides that a manufacturer
or export warehouse proprietor, in accordance with regulations
prescribed by the Secretary, may remove tobacco products and cigarette
papers and tubes, without payment of tax, for export or consumption
beyond the jurisdiction of the internal revenue laws of the United
States. That IRC section also provides that such persons may transfer
such articles, without payment of tax, to the bonded premises of
another such entity. In addition, the IRC at 26 U.S.C. 5722 requires
such persons to make reports as required by regulation. Under those
authorities, the TTB regulations in 27 CFR part 44 require tobacco
product and cigarette paper and tube manufacturers and export warehouse
proprietors to report such removals on TTB F 5200.14. Alternatively,
under the alternate procedure described in TTB Industry Circular 2004-
3, respondents may submit a Monthly Summary Report of such removals if
records maintained at the respondent's premises document the export of
each removal. Under this information collection, respondents also
submit letterhead notices to modify previously submitted information,
and they submit letterhead applications to obtain authorization to use
an alternative Monthly Summary Report procedure. The collected
information ensures products removed or transferred without payment of
tax are appropriately accounted for and, therefore, protect the revenue
generated by the tax provisions of the IRC.
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: 73.23.
Number of Responses: 21,970.
Average per-Response Burden: 1.26 hours.
Total Burden: 27,730 hours.
8. Title: Claims for Drawback of Tax on Tobacco Products, Cigarette
Papers, and Cigarette Tubes Exported from the United States.
OMB Control Number: 1513-0026.
TTB Form Numbers: TTB F 5200.17 and TTB F 5620.7.
Abstract: The IRC at 26 U.S.C. 5706 provides for the drawback
(refund) of Federal excise taxes paid on tobacco products, and on
cigarette papers and tubes, when such articles are subsequently
exported in accordance with the bond and regulatory requirements
prescribed by the Secretary. Under that authority, the TTB regulations
in 27 CFR part 44 provide for drawback of excise taxes paid on such
products shipped to a foreign country, Puerto Rico, the Virgin Islands,
or a possession of the United States when the person who paid the tax
files the prescribed claim and bond. The regulations require that
respondents file such claims and certain supporting documentation using
TTB F 5620.7, while the required bond is filed using TTB F 5200.17. In
addition, respondents may file letterhead applications for
[[Page 14193]]
relief from certain regulatory requirements regarding filing of
supporting documentation showing export or loss. This collection
ensures drawback is provided consistent with the statutory provisions.
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: 13.
Average Responses per Respondent: 1 (one).
Number of Responses: 13.
Average per-Response Burden: 1.385 hours.
Total Burden: 18 hours.
9. Title: Change in Bond (Change of Surety).
OMB Control Number: 1513-0013.
TTB Form Number: TTB F 5000.18.
Abstract: The IRC at 26 U.S.C. 5114, 5173, 5272, 5354, 5401, and
5711 requires certain alcohol or tobacco industry proprietors to post a
bond as the Secretary requires by regulation. The required bond ensures
payment of alcohol and tobacco excise taxes by a surety if a proprietor
defaults on those taxes. Changes in the terms of bonds are effectuated
on TTB F 5000.18, Change in Bond (Consent of Surety). Once executed by
the proprietor and an approved surety company, the proprietor files the
form with TTB, which retains it as long as the revised bond agreement
remains in force. This collection is necessary to protect the revenue
generated by the tax provisions of the IRC.
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: 120.
Average Responses per Respondent: 1 (one).
Number of Responses: 120.
Average per-Response Burden: 1 hour.
Total Burden: 120 hours.
10. Title: Application for and Certification/Exemption of Label/
Bottle Approval.
OMB Control Number: 1513-0020
TTB Form Number: TTB F 5100.31.
Abstract: The FAA Act at 27 U.S.C. 205(e) requires that alcohol
beverages sold or introduced into interstate or foreign commerce be
labeled in conformity with regulations issued by the Secretary to
prevent consumer deception, misleading or false statements, and provide
the consumer with ``adequate information'' as to the identity and
quality of the product. Further, under the FAA Act, prior to an alcohol
beverage product's introduction into interstate or foreign commerce,
the producer, bottler, or importer of the product must apply for and
receive TTB approval of the product's label. For wines and distilled
spirits, such respondents also may apply for exemption from label
approval for products not sold or entered into interstate or foreign
commerce. For distilled spirits, the TTB regulations also require
approval of distinctive liquor bottles. Respondents use form TTB F
5100.31 or its electronic equivalent, COLAs Online, to request and
obtain such approvals. If approved by TTB, the form also serves as a
certificate of label approval (COLA), a certificate of exemption from
label approval, or distinctive liquor bottle approval. This collection
of information and its related form implement these statutory and
regulatory provisions.
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 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: 12,750.
Average Responses per Respondent: 16.4.
Number of Responses: 209,100.
Average per-Response Burden: 31 minutes.
Total Burden: 108,035 hours.
Authority: 44 U.S.C. 3501 et seq.
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2025-05343 Filed 3-27-25; 8:45 am]
BILLING CODE 4810-31-P