[Federal Register Volume 90, Number 91 (Tuesday, May 13, 2025)]
[Notices]
[Pages 20342-20346]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-08407]
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
[Docket No. TTB-2025-0004]
Proposed Information Collections; Comment Request (No. 95)
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 July 14,
2025.
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-2025-0004.
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-2025-0004. 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.
[[Page 20343]]
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. 1513-0004
Title: Authorization to Furnish Financial Information and
Certificate of Compliance.
TTB Form Number: TTB F 5030.6.
Abstract: Under its statutory and regulatory authorities, during an
alcohol or tobacco permit application investigation, the Alcohol and
Tobacco Tax and Trade Bureau (TTB) may require such applicants to show
they have the financial standing necessary to conduct their operations
in compliance with Federal law. However, the Right to Financial Privacy
Act of 1978 (the Act; 12 U.S.C. 3401 et seq.) limits the Federal
Government's access to the records of individuals held by financial
institutions. The Act provides that a person may authorize a financial
institution to disclose their individual records to a Federal agency,
but it also requires the agency to certify to the institution that the
agency has complied with the Act. To meet those requirements, a permit
applicant uses TTB F 5030.6, Authorization to Furnish Financial
Information and Certificate of Compliance, to authorize a financial
institution to disclose their individual records to TTB, and TTB uses
the form to certify to the institution that the agency has complied
with the Act.
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.
Estimated Annual Burden
Number of Respondents: 10.
Average Responses per Respondent: 1 (one).
Number of Responses: 10.
Average Per-Response Burden: 0.25 hour.
Total Burden: 2.5 hours.
OMB Control No. 1513-0057
Title: Letterhead Applications and Notices Relating to Wine.
TTB Recordkeeping Number: TTB REC 5120/2.
Abstract: Various provisions of chapter 51 of the Internal Revenue
Code (IRC; 26 U.S.C. chapter 51) govern aspects of the production,
treatment, and labeling of wine or authorize the Secretary of Treasury
(the Secretary) to issue regulations regarding such matters. Under
those IRC authorities, the TTB regulations in 27 CFR part 24 require
wine premise proprietors to submit letterhead applications or notices
to TTB when they desire to use alternate regulatory compliance methods
or procedures or when they desire to undertake certain specified
operations, particularly those that affect the potential tax liability.
In general, operations posing a greater jeopardy to the revenue require
submission of letterhead applications subject to TTB approval, while
operations posing less jeopardy to the revenue require submission of
letterhead notices that do not require TTB pre-approval. This
information collection is necessary to ensure that proposed alternative
methods or procedures and wine operations comply with relevant laws and
regulations, and do not jeopardize 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 a change in agency estimates, TTB is
decreasing 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.
Estimated Annual Burden
Number of Respondents: 2,500.
Average Responses per Respondent: 1 (one).
Number of Responses: 2,500.
Average Per-Response Burden: 0.5 hour.
Total Burden: 1,250 hours.
OMB Control No. 1513-0074
Title: Airlines Withdrawing Stock from Customs Custody.
TTB Recordkeeping Number: TTTB REC 5620/2.
Abstract: In general, under chapter 51 of the Internal Revenue Code
(IRC), distilled spirits and wine produced in or imported into the
United States are subject to Federal excise tax, but those taxes are
subject to drawback (refund) when such products are subsequently
exported from the United States, which, under 26 U.S.C. 5214 and 5362
includes the lading of such products as supplies on aircraft engaged in
foreign flights. Also, under 19 U.S.C. 1309, those products may be
withdrawn from customs custody without payment of tax for use as
supplies on such aircraft. Additionally, those statutes authorize the
Secretary to issue regulations regarding such withdrawals. Under its
delegated authorities, the TTB alcohol export regulations in 27 CFR
part 28 require airlines to account for distilled spirits and wine
withdrawn from their stocks held in customs custody at airports for use
as supplies on aircraft engaged in foreign flights. Accounting for such
withdrawals, whether made subject to drawback or without payment
[[Page 20344]]
of tax, is necessary to protect the revenue as the collected
information allows TTB to verify export drawback claims and detect
diversion of untaxed distilled spirits and wine into the domestic
market.
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.
Estimated Annual Burden
Number of Respondents: 25.
Average Responses per Respondent: 1 (one).
Number of Responses: 25.
Average Per-Response Burden: 100 hours.
Total Burden: 2,500 hours.
OMB Control No. 1513-0087
Title: Labeling and Advertising Requirements Under the Federal
Alcohol Administration Act.
Abstract: As required by the Federal Alcohol Administration Act
(FAA Act) at 27 U.S.C. 205(e) and (f), the Secretary has issued
regulations, administered by TTB, regarding the labeling and
advertising of wine, distilled spirits, and malt beverages, which are
contained in 27 CFR parts 4, 5, and 7, respectively. The FAA Act
provides that these regulations should, among other things, prohibit
consumer deception and the use of misleading statements on labels and
ensure that labels provide the consumer with adequate information as to
the identity and quality of the product. Under those regulations,
bottlers and importers of alcohol beverages must provide certain
mandatory information, conform to regulatory requirements regarding
certain voluntary disclosures, and adhere to certain presentation
standards for statements made on labels and in advertisements of
alcohol beverages. Those regulations ensure that consumers are provided
with adequate, legible, and non-deceptive or misleading information as
to the identity and quality of such products.
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 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 and other for-profits.
Estimated Annual Burden
Number of Respondents: 15,000.
Average Responses per Respondent: 1 (one).
Number of Responses: 15,000.
Average Per-Response Burden: 1 hour.
Total Burden: 15,000 hours.
OMB Control No. 1513-0089
Title: Records Supporting Drawback Claims on eligible Articles
Brought into the United States from Puerto Rico or the Virgin Islands.
TTB Recordkeeping Number: TTB REC 5530/3.
Abstract: Under the IRC at 26 U.S.C. 7652(g), the provisions of 26
U.S.C. 5111-5114 providing for drawback (refund) of Federal excise
taxes paid on distilled spirits used in certain nonbeverage products--
medicines, medicinal preparations, food products, flavors, flavoring
extracts, and perfumes--also apply to such articles brought into the
United States from Puerto Rico or the U.S. Virgin Islands. In
particular, 26 U.S.C. 5112 requires nonbeverage product drawback
claimants to keep the records necessary to document the information
provided in such claims, subject to regulations prescribed by the
Secretary. Based on those IRC authorities, the TTB regulations at 27
CFR 26.174 and 26.310 require persons making nonbeverage product
drawback claims on eligible articles brought into the United States
from Puerto Rico or the U.S. Virgin Islands to keep certain business,
formula, and taxpayment records documenting the data regarding the
distilled spirits and articles in question provided in such claims.
Those persons must maintain the required records at their business
premises for at least 3 years, during which time TTB may inspect the
records to verify the data provided in their claims. TTB's verification
of such nonbeverage product drawback claims is necessary to protect the
revenue and ensure compliance with relevant statutory and regulatory
requirements.
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.
Estimated Annual Burden
Number of Respondents: 10.
Average Responses per Respondent: 1 (one).
Number of Responses: 10.
Average Per-Response Burden: 1 hour.
Total Burden: 10 hours.
OMB Control No. 1513-0093
Title: Application for Extension of Time for Payment of Tax;
Application for Installment Agreement.
TTB Form Numbers: TTB F 5600.38; TTB F 5600.31.
Abstract: The IRC at 26 U.S.C. 6161 authorizes the Secretary to
grant taxpayers up to 6 months of additional time to pay taxes due on
any return required under the IRC. In addition, the IRC at 26 U.S.C.
6159 authorizes the Secretary to enter into a written agreement with a
taxpayer to allow installment payments of taxes due if the Secretary
determines such an agreement will facilitate full or partial payment.
Under those IRC authorities, TTB has issued two taxpayer relief
application forms, TTB F 5600.38 for time extension requests, and TTB F
5600.31 for installment payment agreement requests. Using the relevant
form and any required supporting documentation, an excise taxpayer
regulated by TTB identifies themselves, the specific excise tax and
amount in question, their current financial situation, and the reasons
why the requested taxpayer relief is necessary. TTB evaluates the
provided information, records its decision to approve or disapprove the
requested taxpayer relief on the submitted form, and notifies the
applicant of its decision by returning a copy of the form.
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.
Estimated Annual Burden
Number of Respondents: 200.
Average Responses per Respondent: 1 (one).
Number of Responses: 200.
Average Per-Response Burden: 1.5 hours.
Total Burden: 300 hours.
OMB Control No. 1513-0104
Title: Information Collected in Support of Wine Producer Tax Credit
Transfers.
TTB Recordkeeping Number: TTB REC 5120/11.
Abstract: Under the IRC at 26 U.S.C. 5041(c), importers and
domestic
[[Page 20345]]
producers may take certain tax credits on specified quantities of wine,
including hard cider, imported or removed from their premises during a
calendar year. In addition, under that IRC section, domestic producers
may transfer their wine tax credits to other bonded premises that store
their wine and ship it on their instructions, provided that the
producer supplies such transferees with the information necessary to
properly determine the transferee's allowable tax credits. Under that
IRC authority, the TTB regulations in 27 CFR part 24 require wine
producers to provide such transferees with a written record containing
certain information regarding the producer, transferee, the wine, its
tax rate, its removal, and the tax credits involved. The required
information may be supplied and maintained using usual and customary
business records such as shipping invoices. The required information is
necessary to ensure that the IRC provisions regarding wine producer tax
credits and their transfer are properly 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.
Estimated Annual Burden
Number of Respondents: 3,000.
Average Responses per Respondent: 10 per year.
Number of Responses: 30,000.
Average Per-Response Burden: 1 hour.
Total Burden: 30,000 hours.
OMB Control No. 1513-0114
Title: Beer for Exportation.
TTB Form Number: TTB F 5130.12.
Abstract: Under the IRC at 26 U.S.C. 5051, Federal excise tax is
imposed on beer removed from domestic breweries for consumption or
sale, but under 26 U.S.C. 5053, brewers may remove beer without payment
of tax for export purposes, subject to regulations prescribed by the
Secretary. As such, the TTB regulations in 27 CFR part 28 allow brewers
to remove beer without payment of tax for export to a foreign county,
use as supplies on certain vessels or aircraft, transfer to a foreign
trade zone for export, or shipment to U.S. armed forces stationed
overseas. Those regulations also require brewers to give notice of each
such removal on form TTB F 5130.12, or brewers may apply to TTB to use
an alternative procedure to report beer removed for export purposes via
a monthly summary report, provided that the brewer completes the
notification section of TTB F 5130.12 for each removal and maintains
the form and the related supporting export verification records at
their premises. TTB uses the required information to account for beer
removed without payment of tax for export purposes and ensure that such
beer is not diverted into the taxable domestic market.
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.
Estimated Annual Burden
Number of Respondents: 300.
Average Responses per Respondent: 14.667.
Number of Responses: 4,400.
Average Per-Response Burden: 2.386 hours.
Total Burden: 10,500 hours.
OMB Control No. 1513-0116
Title: Bond for Drawback Under 26 U.S.C. 5111.
TTB Form Number: TTB F 5154.3.
Abstract: The IRC authorizes drawback (refund) of all but $1.00 per
gallon of the Federal excise tax paid on distilled spirits subsequently
used in the manufacture of certain nonbeverage products such as
medicines, food products, flavors, and perfumes. Manufacturers making
such products must file claims proving their eligibility for drawback,
and respondents may file such claims either on a monthly or a quarterly
basis. The IRC also authorizes the Secretary to require persons filing
monthly nonbeverage product drawback claims to provide a bond. See 26
U.S.C. 5111-5114. The TTB regulations in 27 CFR parts 17 and 26 require
monthly nonbeverage drawback claimants to file such a bond using form
TTB F 5154.3. The required bond ensures repayment of paid claims later
found to be ineligible for nonbeverage drawback in cases when the
claimant is unable to repay the taxes due.
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.
Estimated Annual Burden
Number of Respondents: 10.
Average Responses per Respondent: 1 (one).
Number of Responses: 10.
Average Per-Response Burden: 24 minutes.
Total Burden: 4 hours.
OMB Control No. 1513-0131
Title: Certificate of Taxpaid Alcohol.
TTB Form Number: TTB F 5100.4.
Abstract: The IRC authorizes drawback (refund) of all but $1.00 per
gallon of the Federal excise tax paid on distilled spirits subsequently
used in the manufacture of certain nonbeverage products such as
medicines, food products, flavors, and perfumes. See 26 U.S.C. 5111-
5114. In addition, nonbeverage products produced in the United States
and then exported are also eligible for drawback of all excise taxes
paid on the distilled spirits used to make those products. See 19
U.S.C. 1313(d). Under the TTB regulations in part 17, a respondent may
make an export drawback claim to U.S. Customs and Border Protection
(CBP) for the full amount of tax paid if they have previously made no
claim to TTB. Alternatively, a respondent may claim the remaining $1.00
per proof gallon of excise tax paid if they have or will file a claim
with TTB under 26 U.S.C. 5114. When a respondent wishes to make a full
or partial export drawback claim to CBP, they first submit form TTB F
5100.4, Certificate of Taxpaid Alcohol, to TTB, listing the source and
amount of distilled spirits eligible for drawback and the amount of
excise taxes claimed. TTB verifies the provided information and
certifies on the form that it has issued no previous certificate for
the described distilled spirits. As such, the collected information is
necessary to ensure that export drawback is provided consistent with
the relevant statutory provisions.
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.
Estimated Annual Burden
Number of Respondents: 10.
Average Responses per Respondent: 1 (one).
Number of Responses: 10.
Average Per-Response Burden: 0.5 hour.
Total Burden: 5 hours.
[[Page 20346]]
Dated: May 8, 2025.
Amy R. Greenberg,
Acting Assistant Administrator, Headquarters Operations.
[FR Doc. 2025-08407 Filed 5-12-25; 8:45 am]
BILLING CODE 4810-31-P