[Federal Register Volume 90, Number 210 (Monday, November 3, 2025)]
[Notices]
[Pages 49057-49059]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-19744]
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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 of Information Collection; request for comment.
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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 December 3, 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 Spencer W. Clark by emailing [email protected], calling
(202) 927-5331, or viewing the entire information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Alcohol and Tobacco Tax and Trade Bureau (TTB)
1. Title: Formula and Process for Wine.
OMB Control Number: 1513-0010.
Type of Request: Extension without change of a currently approved
collection.
Description: The Internal Revenue Code (IRC), at 26 U.S.C. 5361,
5362, and 5386-5388, requires persons who intend to produce special
natural wine, agricultural wine, other than standard wine, or
nonbeverage wine to obtain approval of the formulas and processes by
which such products will be made. Under those IRC authorities, the
Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR
parts 24 and 26 require producers to obtain prior approval of the
formulas and processes by which such wine products will be made.
Producers may file such approval requests using TTB F 5120.29, Formula
and Process for Wine. TTB uses the collected information to ensure that
the relevant tax provisions of the IRC are appropriately applied and to
protect the public from misidentified, mislabeled, or unsafe wines and
wine products.
Form: TTB F 5120.29.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 30.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 150.
Estimated Time per Response: 2 hours.
Estimated Total Annual Burden Hours: 300 hours.
2. Title: User's Report of Denatured Spirits.
OMB Control Number: 1513-0012.
Type of Request: Extension without change of a currently approved
collection.
Description: While the Internal Revenue Code (IRC) at 26 U.S.C.
5214 allows for the tax-free withdrawal of denatured distilled spirits
from a distilled spirits plant (DSP), 26 U.S.C. 5275 requires persons
that procure, deal in, or use specially denatured (SDS), or that
recover specially denatured or completely denatured distilled spirits,
to maintain records and file reports as required by regulation. The
Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR
part 20 require persons who use or recover SDS or articles, or who use
recovered completely denatured spirits or articles, to file a report
using form TTB F 5150.18 once annually or when discontinuing business
to account for their use of such denatured spirits in specific approved
formulas. The collected information accounts for the use of untaxed
distilled spirits and is necessary to ensure that the tax provisions of
the IRC are appropriately applied.
Form: TTB F 5150.18.
Affected Public: Businesses or other for-profits
Estimated Number of Respondents: 650.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 650.
[[Page 49058]]
Estimated Time per Response: 18 minutes.
Estimated Total Annual Burden Hours: 195 hours.
3. Title: Power of Attorney.
OMB Control Number: 1513-0014.
Type of Request: Extension without change of a currently approved
collection.
Description: The Internal Revenue Code (IRC) at 26 U.S.C. 6061
provides that any return, statement, or other document submitted under
the IRC's provisions must be signed in accordance with the forms or
regulations prescribed by the Secretary of the Treasury (the
Secretary). Also, the Federal Alcohol Administration Act (FAA Act) at
27 U.S.C. 204(c) authorizes the Secretary to prescribe the manner and
form of applications for basic permits issued under the Act. Under
those authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB)
regulations require individuals signing documents and forms filed with
TTB on behalf of an applicant or principal to have specific authority
to do so. As such, applicants and principals use form TTB F 5000.8,
Power of Attorney, to delegate such authority to a designated
individual and to report that delegation to TTB. Many documents and
forms submitted to TTB are legally binding and have penalties for
omissions or falsification, and TTB uses the collected information to
determine who legally represents an applicant or permittee doing
business with the agency.
Form: TTB F 5000.8.
Affected Public: Businesses or other for-profits; Individuals and
households.
Estimated Number of Respondents: 8,500.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 8,500.
Estimated Time per Response: 25 minutes.
Estimated Total Annual Burden Hours: 3,542 hours.
4. Title: Certificate of Tax Determination--Wine.
OMB Control Number: 1513-0029.
Type of Request: Extension without change of a currently approved
collection.
Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5062
authorizes drawback (refund) of the Federal excise tax paid on
distilled spirits and wines subsequently exported from the United
States, under regulations requiring evidence of the product's tax
payment or determination and exportation. Under that authority, the
Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR
part 28 require drawback claims filed by wine exporters to be
accompanied by the producer's or bottler's certification, filed on form
TTB F 5120.20, that the listed wines were produced in the United States
and taxpaid or determined upon withdrawal. The collected information is
necessary to ensure that the tax provisions of the IRC are
appropriately applied, as it allows TTB to prevent the payment of
unverified drawback claims.
Form: TTB F 512.20.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 22.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 6,600.
Estimated Time per Response: 30 minutes.
Estimated Total Annual Burden Hours: 3,300 hours.
5. Title: Distilled Spirits Plant Denaturation Records (TTB REC
5110/04), and Monthly Report of Processing (Denaturing) Operations.
OMB Control Number: 1513-0049.
Type of Request: Extension without change of a currently approved
collection.
Description: The Internal Revenue Code (IRC), at 26 U.S.C. 5207,
requires distilled spirits plant (DSP) proprietors to maintain records
and submit reports of their production, storage, denaturation, and
processing activities, and, at 26 U.S.C. 5214, it authorizes the
withdrawal of denatured distilled spirits from a DSP free of tax for
certain specified uses, all subject regulations prescribed by the
Secretary of the Treasury. Under those IRC authorities, the Alcohol and
Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 19
require DSP proprietors to keep certain records regarding their
production, loss, receipt, transfer, and withdrawal of denatured
spirits. Using the required records, those regulations also require DSP
proprietors to report a summary of their daily denaturing (processing)
activities to TTB on a monthly basis using form TTB F 5110.43. Because
denatured spirits may be removed from a DSP free of tax, a full
accounting of a DSP's denaturation operations is necessary to protect
the revenue. The required records and reports allow TTB to detect and
prevent diversion of denatured spirits to taxable uses, ensure
compliance with Federal law and regulations, and compile industry
statistics.
Form: TTB F 5110.43.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 470.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 5,640.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 5,640 hours.
6. Title: Letterhead Applications and Notices Relating to Tax-Free
Alcohol (TTB REC 5150/04).
OMB Control Number: 1513-0060.
Type of Request: Extension without change of a currently approved
collection.
Description: While the Internal Revenue Code (IRC) at 26 U.S.C.
5001 generally imposes a Federal excise tax on all distilled spirits
produced in or imported into the United States, 26 U.S.C. 5214 provides
for the tax-free withdrawal of distilled spirits from distilled spirits
plants (DSPs) for nonbeverage purposes, including for use by
educational institutions, laboratories, and medical facilities, and by
State, local, and tribal governments. At 26 U.S.C. 5271-5275, the IRC
also sets permit, bond, formula submission, recordkeeping, and
reporting requirements for the use of tax-free distilled spirits, all
of which is subject to regulations prescribed by the Secretary. Under
those authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB)
regulations in 27 CFR part 22 require users of tax-free alcohol to
submit certain letterhead applications and notices, which serve as
qualifying documents for specific regulated activities or as amendments
to previously filed documents. The collected information is necessary
to ensure that the provisions of the IRC related to tax-free distilled
spirits are appropriately applied.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 300.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 300.
Estimated Time per Response: 30 minutes.
Estimated Total Annual Burden Hours: 150 hours.
7. Title: Wholesale Alcohol Dealer Recordkeeping Requirement
Variance Requests and Approvals (TTB REC 5170/6).
OMB Control Number: 1513-0067.
Type of Request: Extension without change of a currently approved
collection.
Description: As mandated by the Internal Revenue Code (IRC) at 26
U.S.C. 5121, the Alcohol and Tobacco Tax and Trade Bureau (TTB)
regulations in 27 CFR part 31 require wholesale alcohol dealers to
keep, at their place of
[[Page 49059]]
business, daily records of their receipt and disposition of distilled
spirits, as well as a record book of all wine and beer received.
Specific to this information collection, and as authorized by the IRC
at 26 U.S.C. 5555, the TTB regulations in part 31 also allow wholesale
alcohol dealers to submit letterhead applications to TTB requesting
approval of variations in the type and format of such records, and for
variations in the retention place of those records. TTB review of such
applications is necessary to determine that such variances would not
jeopardize the revenue, be contrary to any provisions of law, or unduly
hinder the effective administration of the relevant TTB regulations.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 10.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 10.
Estimated Time per Response: 30 minutes.
Estimated Total Annual Burden Hours: 5 hours.
8. Title: Alternate Methods or Procedures and Emergency Variations
from Requirements for Alcohol Exports (TTB REC 5170/7).
OMB Control Number: 1513-0082.
Type of Request: Extension without change of a currently approved
collection.
Description: The Internal Revenue Code (IRC) at 26 U.S.C. 7805
authorizes the Secretary of the Treasury to issue all needful
regulations to implement the IRC. Under that authority, the Alcohol and
Tobacco Tax and Trade (TTB) regulations in 27 CFR part 28 allow alcohol
exporters to apply for TTB approval of proposed alternate methods or
procedures to, or emergency variances from, the requirements of that
part, other than the giving of a bond or the payment of tax. Such
applications provide alcohol exporters with operational flexibility and
allow them to meet emergency circumstances. TTB review of such
applications is necessary to determine that the proposed alternative or
variance would not jeopardize the revenue, be contrary to any
provisions of law, or unduly hinder the effective administration of the
relevant TTB regulations.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 230.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 6,600.
Estimated Time per Response: 30 minutes.
Estimated Total Annual Burden Hours: 115 hours.
9. Title: Applications, Notices, and Relative to Importation and
Exportation of Distilled Spirits, Wine, and Beer, Including Puerto Rico
and Virgin Islands.
OMB Control Number: 1513-0100.
Type of Request: Extension without change of a currently approved
collection.
Description: Chapter 51 of the Internal Revenue Code (IRC) imposes
Federal excise taxes on alcohol beverages made in or imported into the
United States, while exports of such products from the United States
are generally not taxed. In addition, the IRC at 26 U.S.C. 7652 applies
an equal tax to such products from Puerto Rico or the U.S. Virgin
Islands shipped into the United States, and that section also requires
the transfer of most of the taxes collected on such products to the
treasuries of those two governments. Under its IRC authorities, the
Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 parts
26, 27, and 28 require persons exporting or importing alcohol beverages
from Puerto Rico and the U.S. Virgin Islands to file certain letterhead
applications and notices, and to keep certain records, regarding such
activities. The collected information is necessary to protect the
revenue and ensure compliance with Federal laws and regulations. For
alcohol beverages exported or imported from Puerto Rico or the U.S.
Virgin Islands, the required information allows TTB to trace shipments
of such products, verify excise tax payments and claims for refunds,
and calculate payments due to the treasuries of Puerto Rico and the
U.S. Virgin Islands.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 20.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 20.
Estimated Time per Response: 9 hours.
Estimated Total Annual Burden Hours: 180 hours.
Authority: 44 U.S.C. 3501 et seq.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2025-19744 Filed 10-31-25; 8:45 am]
BILLING CODE 4810-31-P