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Federal Register / Vol. 81, No. 63 / Friday, April 1, 2016 / Notices
Estimated Total Annual Burden
Hours: 5,665,800.
OMB Control Number: 1545–1984.
Type of Review: Extension of a
currently approved collection.
Title: Domestic Production Activities
Deduction.
Abstract: Section 102 of the American
Jobs Creation Act of 2004 (section 199
of the Internal Revenue Code), created a
domestic production activities
deduction for tax years beginning after
December 31, 2004. Taxpayers will use
the Form 8903 and related instructions
to calculate the deduction. The Form
8903 will be filed by corporations,
individuals, partners (including
partners of electing large partnerships),
S corporation shareholders,
beneficiaries of estates and trusts,
cooperatives, and patrons of
cooperatives.
Estimated Total Annual Burden
Hours: 7,398,000.
OMB Control Number: 1545–1998.
Type of Review: Revision of a
currently approved collection.
Title: Alternative Motor Vehicle
Credit.
Abstract: Taxpayers will file Form
8910 to claim the credit for certain
alternative motor vehicles placed in
service after 2005.
Estimated Total Annual Burden
Hours: 19,764.
OMB Control Number: 1545–2145.
Type of Review: Extension of a
currently approved collection.
Title: Notice 2009–52, Election of
Investment Tax Credit in Lieu of
Production Tax Credit; Coordination
with Department of Treasury Grants for
Specified Energy Property in Lieu of
Tax Credits.
Abstract: The notice provides a
description of the procedures that
taxpayers will be required to follow to
make an irrevocable election to take the
investment tax credit for energy
property under section 48 of the Internal
Revenue Code in lieu of the production
tax credit under section 45 of the
Internal Revenue Code.
Estimated Total Annual Burden
Hours: 100.
OMB Control Number: 1545–2166.
Type of Review: Extension of a
currently approved collection.
Title: Form 5316, Application for
Group or Pooled Trust Ruling.
Abstract: Group/pooled trust sponsors
file this form to request a determination
letter from the IRS for a determination
that the trust is a group trust
arrangement as described in Rev. Rul.
81–100, 1981–1 C.B. 326, as modified
and clarified by Rev. Rul. 2004–67,
2004–28 I.R.B.
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Estimated Total Annual Burden
Hours: 3,800.
Brenda Simms,
Treasury PRA Clearance Officer.
[FR Doc. 2016–07437 Filed 3–31–16; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
March 28, 2016.
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, Public Law 104–13, on or after the
date of publication of this notice.
DATES: Comments should be received on
or before May 2, 2016 to be assured of
consideration.
ADDRESSES: Send comments regarding
the burden estimates, or any other
aspect of the information collections,
including suggestions for reducing the
burden, to (1) Office of Information and
Regulatory Affairs, Office of
Management and Budget, Attention:
Desk Officer for Treasury, New
Executive Office Building, Room 10235,
Washington, DC 20503, or email at
OIRA_Submission@OMB.EOP.gov and
(2) Treasury PRA Clearance Officer,
1750 Pennsylvania Ave. NW., Suite
8117, Washington, DC 20220, or email
at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained by emailing PRA@treasury.gov,
calling (202) 622–1295, or viewing the
entire information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Alcohol and Tobacco Tax and Trade
Bureau (TTB)
OMB Number: 1513–0011.
Type of Review: Revision of a
currently approved collection.
Title: Formula and/or Process For
Article Made With Specially Denatured
Spirits.
Abstract: Form TTB F 5150.19 is
completed by persons who use specially
denatured spirits in the manufacture of
certain articles. TTB uses the
information provided on the form to
ensure that the manufacturing formulas
and processes for an article conform to
the requirements of 26 U.S.C. 5273
regarding the sale, use, and recovery of
denatured distilled spirits.
Estimated Total Annual Burden
Hours: 827.
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OMB Number: 1513–0012.
Type of Review: Revision of a
currently approved collection.
Title: User’s Report of Denatured
Spirits.
Abstract: The information collected
on TTB F 5150.18 summarizes the
activities of a permit holder regarding
the use of denatured spirits. In order to
protect the revenue and ensure that
permit holders lawfully operate, TTB
examines and verifies the information
collected on this report to identify
unusual activities, errors, and omissions
regarding the use of denatured spirits.
Estimated Total Annual Burden
Hours: 1,073.
OMB Number: 1513–0024.
Type of Review: Revision of a
currently approved collection.
Title: Report—Export Warehouse
Proprietor.
Abstract: As authorized by 26 U.S.C.
5722, export warehouse proprietors use
TTB F 5220.4 to account for receipt,
storage, and disposition of processed
tobacco and taxable tobacco products,
cigarette papers, and cigarette tubes.
TTB uses this information to protect the
revenue by detecting and preventing
diversion of products intended for
export and to ensure compliance with
Federal laws and regulations relating to
the removal of tobacco products,
cigarette papers, and cigarette tubes for
export, which is tax-exempt.
Estimated Total Annual Burden
Hours: 984.
OMB Number: 1513–0029.
Type of Review: Revision of a
currently approved collection.
Title: Certificate of Tax
Determination—Wine.
Abstract: The information collected
on TTB F 5120.20 supports an
exporter’s claim for drawback of the
Federal excise tax on wine by requiring
the exporter to obtain the producer’s or
bottler’s certification that the tax has
been paid or determined on a specified
amount and type of wine that contains
a specified amount of alcohol by
volume.
Estimated Total Annual Burden
Hours: 500.
OMB Number: 1513–0038.
Type of Review: Extension of a
currently approved collection.
Title: Application for Transfer of
Spirits and/or Denatured Spirits in
Bond.
Abstract: TTB F 5100.16 is completed
by distilled spirits plant proprietors
who wish to receive spirits in bond from
other distilled spirits plants. The
proprietor of the receiving distilled
spirits plant becomes liable for the
Federal excise tax on the spirits
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Federal Register / Vol. 81, No. 63 / Friday, April 1, 2016 / Notices
received in bond from another plant. In
order to protect the revenue, TTB uses
the information collected on this form to
determine if the applicant has sufficient
bond coverage for the additional tax
liability assumed when spirits are
transferred in bond.
Estimated Total Annual Burden
Hours: 228.
OMB Number: 1513–0039.
Type of Review: Revision of a
currently approved collection.
Title: Distilled Spirits Plants
Warehousing Records (TTB REC 5110/
02), and Monthly Report of Storage
Operations.
Abstract: The Internal Revenue Code
at 26 U.S.C. 5005(c) provides that the
proprietor of a distilled spirits plant is
liable for the Federal excise taxes on all
spirits stored on the plant’s premises,
and the records and reports required
under this information collection are
used by TTB to protect that revenue.
TTB uses the collected information to
account for a proprietor’s tax liability, to
verify the quantity and kind of distilled
spirits and wine in storage, and to
determine the adequacy of a proprietor’s
bond coverage. TTB also uses this
information to monitor industry
activities and compliance.
Estimated Total Annual Burden
Hours: 52,752.
OMB Number: 1513–0045.
Type of Review: Revision of a
currently approved collection.
Title: Distilled Spirits Plants—Excise
Taxes (TTB REC 5110/06).
Abstract: This collection of
information is necessary to account for
and verify taxable removals of distilled
spirits. Under the TTB regulations,
industry members must keep records of
spirits removed and the applicable tax
rates, and must keep records to account
for and verify nontaxable removals. TTB
uses the data collected to audit tax
returns and payments, verify claims for
refunds or remission of tax, and account
for cover over of taxes to Puerto Rico
and the U.S. Virgin Islands.
Estimated Total Annual Burden
Hours: 57,148.
OMB Number: 1513–0046.
Type of Review: Revision of a
currently approved collection.
Title: Formula for Distilled Spirits
Under the Federal Alcohol
Administration Act.
Abstract: Form TTB F 5110.38 is used
to determine the classification of
distilled spirits for labeling and for
consumer protection. The form
describes the person filing, type of
product to be made, and restrictions to
the labeling and manufacture. The form
is used by TTB to ensure that a product
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is made and labeled properly and to
audit distilled spirits operations.
Estimated Total Annual Burden
Hours: 30.
OMB Number: 1513–0049.
Type of Review: Revision of a
currently approved collection.
Title: Distilled Spirits Plant
Denaturation Records (TTB REC 5110/
04), and Monthly Report of Processing
(Denaturing) Operations.
Abstract: The information collected is
necessary to account for and to verify
the denaturation of distilled spirits. A
tax is imposed on distilled spirits other
than those used for certain authorized
nonbeverage purposes. Denatured
spirits are normally not taxed and, as a
result, a full accounting of those spirits
is necessary to ensure that they have not
been unlawfully diverted for beverage
use. TTB uses the information collected
under this information collection to
protect the revenue.
Estimated Total Annual Burden
Hours: 4,380.
OMB Number: 1513–0056.
Type of Review: Extension of a
currently approved collection.
Title: Distilled Spirits Plants—
Transaction and Supporting Records
(TTB REC 5110/05).
Abstract: A tax is imposed on distilled
spirits other than those used for certain
authorized nonbeverage purposes. The
Internal Revenue Code at 26 U.S.C. 5207
provides that the proprietor of a
distilled spirits plant (DSP) must
maintain records of production
activities, storage activities, denaturing
activities, and processing activities, and
must render reports covering those
activities. This collection of information
are those transaction records which a
DSP proprietor must maintain as source
documents for each of the activities
listed above. The information contained
in these records are used by distilled
spirits plant proprietors to account for
spirits and by TTB to verify those
accounts and consequent tax liabilities.
These records also account for spirits
eligible for credit or drawback of
Federal excise tax.
Estimated Total Annual Burden
Hours: 47,916.
OMB Number: 1513–0060.
Type of Review: Revision of a
currently approved collection.
Title: Letterhead Applications and
Notices Relating to Tax-Free Alcohol
(TTB REC 5150/04).
Abstract: Tax-free alcohol is used for
nonbeverage purposes in scientific
research, for medicinal uses, and for
other purposes by educational
organizations, hospitals, clinics,
laboratories, and similar institutions,
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18945
and by State, local, and tribal
governments. Use of tax-free alcohol is
regulated to prevent illegal diversion to
beverage use and for public safety. The
applications, notices, and source
records required by this information
collection protect the revenue, help
prevent and detect diversion, and
ensure lawful use of tax-free alcohol.
Estimated Total Annual Burden
Hours: 200.
OMB Number: 1513–0066.
Type of Review: Extension of a
currently approved collection.
Title: Retail Liquor Dealers Records of
Receipts of Alcoholic Beverages and
Commercial Invoices (TTB REC 5170/
03).
Abstract: The Internal Revenue Code
at 26 U.S.C. 5122 requires retail liquor
dealers to keep records of all alcohol
beverages received and to keep records
of the disposition of alcohol beverages
as may be prescribed by regulation. The
TTB regulations at 27 CFR 31.181
require retail dealers to keep receipt
invoices (or a separate record book) of
all alcohol beverages received and to
keep records of any sales of alcohol
beverages of over 20 wine gallons to the
same person at the same time. Under 27
CFR 31.191, these records must be
maintained for at least three years. The
information contained in these retail
dealer records fulfills the statutory
requirement.
Estimated Total Annual Burden
Hours: 1.
OMB Number: 1513–0067.
Type of Review: Revision of a
currently approved collection.
Title: Wholesale Alcohol Dealer
Recordkeeping Requirement Variance
Requests and Approvals (TTB REC
5170/6).
Abstract: Under the authority of the
Internal Revenue Code at 26 U.S.C.
5121, the TTB regulations in 27 CFR
part 31 require wholesale dealers to
keep records of the receipt and
disposition of distilled spirits. As
authorized at 27 CFR 31.159, wholesale
dealers may submit letterhead
applications to the appropriate TTB
officer for approval of variations in the
type and format of such records, and, as
authorized at 27 CFR 31.172, for
variations in the place of retention for
those records. TTB review of these
variance applications is necessary in
order to determine that the variance
would not unduly hinder the effective
administration of 27 CFR part 31,
jeopardize the revenue, or be contrary to
any provisions of law.
Estimated Total Annual Burden
Hours: 5.
OMB Number: 1513–0082.
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Type of Review: Revision of a
currently approved collection.
Title: Alternate Methods or
Procedures and Emergency Variations
from Requirements for Exports of
Liquors (TTB REC 5170/7).
Abstract: Under the TTB regulations
in 27 CFR part 28, exporters of alcohol
may file applications requesting TTB
approval of alternate methods or
procedures and emergency variations
from the requirements of that part. TTB
uses such applications to determine if
the requested method, procedure, or
emergency variation will protect the
revenue, is not contrary to law, and will
not pose a burden to TTB in
administering part 28, while allowing
exporters the maximum operational
flexibility.
Estimated Total Annual Burden
Hours: 138.
OMB Number: 1513–0097.
Type of Review: Extension of a
currently approved collection.
Title: Notices Relating to Payment of
Firearms and Ammunition Excise Tax
by Electronic Fund Transfer.
Abstract: TTB collects Federal excise
taxes on the sale or use of firearms and
ammunition by firearms or ammunition
manufacturers, importers, and
producers, and taxpayers may remit
their excise tax payments by electronic
funds transfer (EFT), as authorized
under 26 U.S.C. 6302. Taxpayers who
elect to pay these taxes by EFT must
furnish a written notice to TTB when
they elect to use, or discontinue use of,
EFT. TTB uses this information to
anticipate and monitor taxpayer
methods of payment and to ensure that
taxes are remitted in the appropriate
form, as chosen by the taxpayer.
Estimated Total Annual Burden
Hours: 1.
OMB Number: 1513–0100.
Type of Review: Extension of a
currently approved collection.
Title: Applications, Notices, and
Relative to Importation and Exportation
of Distilled Spirits, Wine, and Beer,
Including Puerto Rico and Virgin
Islands.
Abstract: Distilled spirits, industrial
alcohol, beer and wine are taxed when
imported into the United States, but the
Federal excise taxes collected on these
commodities brought into the United
States from Puerto Rico and the U.S.
Virgin Islands are largely returned to
their respective governments. Exports
are generally tax free. The documents
required under this information
collection ensure that the proper taxes
are collected and returned according to
law.
Estimated Total Annual Burden
Hours: 180.
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OMB Number: 1513–0104.
Type of Review: Extension of a
currently approved collection.
Title: Information Collected in
Support of Small Producer’s Wine Tax
Credit (TTB REC 5120/11).
Abstract: Under 26 U.S.C. 5041(c),
certain small wine producers are
eligible for a tax credit which may be
taken to reduce the Federal excise tax
they pay on wines removed from their
premises. In addition, small producers
can transfer their tax credit to bonded
warehouses, which store their wine and
ship it on their instructions. Under TTB
regulations, the transferee uses
information provided by the small
producer to take the appropriate credit
on behalf of the small producer, and the
producer will use the information to
monitor its own tax payments to ensure
it does not exceed the authorized annual
credit. The information is used by
taxpayers in preparing their returns and
by TTB to verify tax computation.
Estimated Total Annual Burden
Hours: 2,800.
Brenda Simms,
Treasury PRA Clearance Officer.
[FR Doc. 2016–07426 Filed 3–31–16; 8:45 am]
BILLING CODE 4810–31–P
DEPARTMENT OF VETERANS
AFFAIRS
Voluntary Service National Advisory
Committee; Notice of Meeting
The Department of Veterans Affairs
(VA) gives notice under the Federal
Advisory Committee Act, 5 U.S.C. App.
2, that the annual meeting of the
Department of Veterans Affairs
Voluntary Service (VAVS) National
Advisory Committee (NAC) will be held
May 4–6, 2016, at the Albuquerque
Marriott, 2101 Louisiana Boulevard NE.,
Albuquerque, New Mexico. On May 4,
the meeting will begin at 8:00 a.m. and
end at 11:30 a.m. On May 5, the meeting
will begin at 8:30 a.m. and end at 5:00
p.m. On May 6, the meeting will begin
at 8:30 a.m. and end at 3:45 p.m. The
meeting is open to the public.
The Committee, comprised of fiftythree national voluntary organizations,
advises the Secretary, through the
Under Secretary for Health, on the
coordination and promotion of
volunteer activities and strategic
partnerships within VA facilities, in the
community, and on matters related to
volunteerism and charitable giving. The
purposes of this meeting are: To
recognize the Committee’s 70 years of
service to our Nation’s Veterans;
provide for Committee review of
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volunteer policies and procedures; to
accommodate full and open
communications between organization
representatives and the Voluntary
Service Office and field staff; to provide
educational opportunities geared
towards improving volunteer programs
with special emphasis on methods to
recruit, retain, place, motivate, and
recognize volunteers; and to provide
Committee recommendations. The May
4 session will include a National
Executive Committee Meeting, Health
and Information Fair, and VAVS
Representative and Deputy
Representative training session. The
May 5 business session will include
welcoming remarks from local officials,
and remarks by VA officials on new and
ongoing VA initiatives. The recipients of
the American Spirit Recruitment
Awards, VAVS Award for Excellence,
and the NAC male and female Volunteer
of the Year awards will be recognized.
Educational workshops will be held in
the afternoon and will focus on
successful partnering, volunteer
manager burnout, social media, and
volunteer onboarding. On May 6, the
morning business session will include
subcommittee reports, the Voluntary
Service Report, and the Veterans Health
Administration Update. The educational
workshops will be repeated in the
afternoon. No time will be allocated at
this meeting for receiving oral
presentations from the public. However,
the public may submit written
statements for the Committee’s review
to Ms. Sabrina C. Clark, Designated
Federal Officer, Voluntary Service
Office (10B2A), Department of Veterans
Affairs, 810 Vermont Avenue NW.,
Washington, DC 20420, or by email at
Sabrina.Clark@va.gov. Any member of
the public wishing to attend the meeting
or seeking additional information
should contact Ms. Clark at (202) 461–
7300.
Dated: March 28, 2016.
Jelessa Burney,
Federal Advisory Committee Management
Officer.
[FR Doc. 2016–07318 Filed 3–31–16; 8:45 am]
BILLING CODE P
DEPARTMENT OF VETERANS
AFFAIRS
Advisory Committee on Minority
Veterans, Notice of Meeting
The Department of Veterans Affairs
(VA) gives notice under the Federal
Advisory Committee Act, 5 U.S.C. App.
2 that a meeting of the Advisory
Committee on Minority Veterans will be
held in Jacksonville, Florida from April
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Agencies
[Federal Register Volume 81, Number 63 (Friday, April 1, 2016)]
[Notices]
[Pages 18944-18946]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-07426]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
March 28, 2016.
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, Public Law 104-13, on or after the date of
publication of this notice.
DATES: Comments should be received on or before May 2, 2016 to be
assured of consideration.
ADDRESSES: Send comments regarding the burden estimates, or any other
aspect of the information collections, including suggestions for
reducing the burden, to (1) Office of Information and Regulatory
Affairs, Office of Management and Budget, Attention: Desk Officer for
Treasury, New Executive Office Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8117, Washington,
DC 20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained by emailing PRA@treasury.gov, calling (202) 622-1295, or
viewing the entire information collection request at www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Alcohol and Tobacco Tax and Trade Bureau (TTB)
OMB Number: 1513-0011.
Type of Review: Revision of a currently approved collection.
Title: Formula and/or Process For Article Made With Specially
Denatured Spirits.
Abstract: Form TTB F 5150.19 is completed by persons who use
specially denatured spirits in the manufacture of certain articles. TTB
uses the information provided on the form to ensure that the
manufacturing formulas and processes for an article conform to the
requirements of 26 U.S.C. 5273 regarding the sale, use, and recovery of
denatured distilled spirits.
Estimated Total Annual Burden Hours: 827.
OMB Number: 1513-0012.
Type of Review: Revision of a currently approved collection.
Title: User's Report of Denatured Spirits.
Abstract: The information collected on TTB F 5150.18 summarizes the
activities of a permit holder regarding the use of denatured spirits.
In order to protect the revenue and ensure that permit holders lawfully
operate, TTB examines and verifies the information collected on this
report to identify unusual activities, errors, and omissions regarding
the use of denatured spirits.
Estimated Total Annual Burden Hours: 1,073.
OMB Number: 1513-0024.
Type of Review: Revision of a currently approved collection.
Title: Report--Export Warehouse Proprietor.
Abstract: As authorized by 26 U.S.C. 5722, export warehouse
proprietors use TTB F 5220.4 to account for receipt, storage, and
disposition of processed tobacco and taxable tobacco products,
cigarette papers, and cigarette tubes. TTB uses this information to
protect the revenue by detecting and preventing diversion of products
intended for export and to ensure compliance with Federal laws and
regulations relating to the removal of tobacco products, cigarette
papers, and cigarette tubes for export, which is tax-exempt.
Estimated Total Annual Burden Hours: 984.
OMB Number: 1513-0029.
Type of Review: Revision of a currently approved collection.
Title: Certificate of Tax Determination--Wine.
Abstract: The information collected on TTB F 5120.20 supports an
exporter's claim for drawback of the Federal excise tax on wine by
requiring the exporter to obtain the producer's or bottler's
certification that the tax has been paid or determined on a specified
amount and type of wine that contains a specified amount of alcohol by
volume.
Estimated Total Annual Burden Hours: 500.
OMB Number: 1513-0038.
Type of Review: Extension of a currently approved collection.
Title: Application for Transfer of Spirits and/or Denatured Spirits
in Bond.
Abstract: TTB F 5100.16 is completed by distilled spirits plant
proprietors who wish to receive spirits in bond from other distilled
spirits plants. The proprietor of the receiving distilled spirits plant
becomes liable for the Federal excise tax on the spirits
[[Page 18945]]
received in bond from another plant. In order to protect the revenue,
TTB uses the information collected on this form to determine if the
applicant has sufficient bond coverage for the additional tax liability
assumed when spirits are transferred in bond.
Estimated Total Annual Burden Hours: 228.
OMB Number: 1513-0039.
Type of Review: Revision of a currently approved collection.
Title: Distilled Spirits Plants Warehousing Records (TTB REC 5110/
02), and Monthly Report of Storage Operations.
Abstract: The Internal Revenue Code at 26 U.S.C. 5005(c) provides
that the proprietor of a distilled spirits plant is liable for the
Federal excise taxes on all spirits stored on the plant's premises, and
the records and reports required under this information collection are
used by TTB to protect that revenue. TTB uses the collected information
to account for a proprietor's tax liability, to verify the quantity and
kind of distilled spirits and wine in storage, and to determine the
adequacy of a proprietor's bond coverage. TTB also uses this
information to monitor industry activities and compliance.
Estimated Total Annual Burden Hours: 52,752.
OMB Number: 1513-0045.
Type of Review: Revision of a currently approved collection.
Title: Distilled Spirits Plants--Excise Taxes (TTB REC 5110/06).
Abstract: This collection of information is necessary to account
for and verify taxable removals of distilled spirits. Under the TTB
regulations, industry members must keep records of spirits removed and
the applicable tax rates, and must keep records to account for and
verify nontaxable removals. TTB uses the data collected to audit tax
returns and payments, verify claims for refunds or remission of tax,
and account for cover over of taxes to Puerto Rico and the U.S. Virgin
Islands.
Estimated Total Annual Burden Hours: 57,148.
OMB Number: 1513-0046.
Type of Review: Revision of a currently approved collection.
Title: Formula for Distilled Spirits Under the Federal Alcohol
Administration Act.
Abstract: Form TTB F 5110.38 is used to determine the
classification of distilled spirits for labeling and for consumer
protection. The form describes the person filing, type of product to be
made, and restrictions to the labeling and manufacture. The form is
used by TTB to ensure that a product is made and labeled properly and
to audit distilled spirits operations.
Estimated Total Annual Burden Hours: 30.
OMB Number: 1513-0049.
Type of Review: Revision of a currently approved collection.
Title: Distilled Spirits Plant Denaturation Records (TTB REC 5110/
04), and Monthly Report of Processing (Denaturing) Operations.
Abstract: The information collected is necessary to account for and
to verify the denaturation of distilled spirits. A tax is imposed on
distilled spirits other than those used for certain authorized
nonbeverage purposes. Denatured spirits are normally not taxed and, as
a result, a full accounting of those spirits is necessary to ensure
that they have not been unlawfully diverted for beverage use. TTB uses
the information collected under this information collection to protect
the revenue.
Estimated Total Annual Burden Hours: 4,380.
OMB Number: 1513-0056.
Type of Review: Extension of a currently approved collection.
Title: Distilled Spirits Plants--Transaction and Supporting Records
(TTB REC 5110/05).
Abstract: A tax is imposed on distilled spirits other than those
used for certain authorized nonbeverage purposes. The Internal Revenue
Code at 26 U.S.C. 5207 provides that the proprietor of a distilled
spirits plant (DSP) must maintain records of production activities,
storage activities, denaturing activities, and processing activities,
and must render reports covering those activities. This collection of
information are those transaction records which a DSP proprietor must
maintain as source documents for each of the activities listed above.
The information contained in these records are used by distilled
spirits plant proprietors to account for spirits and by TTB to verify
those accounts and consequent tax liabilities. These records also
account for spirits eligible for credit or drawback of Federal excise
tax.
Estimated Total Annual Burden Hours: 47,916.
OMB Number: 1513-0060.
Type of Review: Revision of a currently approved collection.
Title: Letterhead Applications and Notices Relating to Tax-Free
Alcohol (TTB REC 5150/04).
Abstract: Tax-free alcohol is used for nonbeverage purposes in
scientific research, for medicinal uses, and for other purposes by
educational organizations, hospitals, clinics, laboratories, and
similar institutions, and by State, local, and tribal governments. Use
of tax-free alcohol is regulated to prevent illegal diversion to
beverage use and for public safety. The applications, notices, and
source records required by this information collection protect the
revenue, help prevent and detect diversion, and ensure lawful use of
tax-free alcohol.
Estimated Total Annual Burden Hours: 200.
OMB Number: 1513-0066.
Type of Review: Extension of a currently approved collection.
Title: Retail Liquor Dealers Records of Receipts of Alcoholic
Beverages and Commercial Invoices (TTB REC 5170/03).
Abstract: The Internal Revenue Code at 26 U.S.C. 5122 requires
retail liquor dealers to keep records of all alcohol beverages received
and to keep records of the disposition of alcohol beverages as may be
prescribed by regulation. The TTB regulations at 27 CFR 31.181 require
retail dealers to keep receipt invoices (or a separate record book) of
all alcohol beverages received and to keep records of any sales of
alcohol beverages of over 20 wine gallons to the same person at the
same time. Under 27 CFR 31.191, these records must be maintained for at
least three years. The information contained in these retail dealer
records fulfills the statutory requirement.
Estimated Total Annual Burden Hours: 1.
OMB Number: 1513-0067.
Type of Review: Revision of a currently approved collection.
Title: Wholesale Alcohol Dealer Recordkeeping Requirement Variance
Requests and Approvals (TTB REC 5170/6).
Abstract: Under the authority of the Internal Revenue Code at 26
U.S.C. 5121, the TTB regulations in 27 CFR part 31 require wholesale
dealers to keep records of the receipt and disposition of distilled
spirits. As authorized at 27 CFR 31.159, wholesale dealers may submit
letterhead applications to the appropriate TTB officer for approval of
variations in the type and format of such records, and, as authorized
at 27 CFR 31.172, for variations in the place of retention for those
records. TTB review of these variance applications is necessary in
order to determine that the variance would not unduly hinder the
effective administration of 27 CFR part 31, jeopardize the revenue, or
be contrary to any provisions of law.
Estimated Total Annual Burden Hours: 5.
OMB Number: 1513-0082.
[[Page 18946]]
Type of Review: Revision of a currently approved collection.
Title: Alternate Methods or Procedures and Emergency Variations
from Requirements for Exports of Liquors (TTB REC 5170/7).
Abstract: Under the TTB regulations in 27 CFR part 28, exporters of
alcohol may file applications requesting TTB approval of alternate
methods or procedures and emergency variations from the requirements of
that part. TTB uses such applications to determine if the requested
method, procedure, or emergency variation will protect the revenue, is
not contrary to law, and will not pose a burden to TTB in administering
part 28, while allowing exporters the maximum operational flexibility.
Estimated Total Annual Burden Hours: 138.
OMB Number: 1513-0097.
Type of Review: Extension of a currently approved collection.
Title: Notices Relating to Payment of Firearms and Ammunition
Excise Tax by Electronic Fund Transfer.
Abstract: TTB collects Federal excise taxes on the sale or use of
firearms and ammunition by firearms or ammunition manufacturers,
importers, and producers, and taxpayers may remit their excise tax
payments by electronic funds transfer (EFT), as authorized under 26
U.S.C. 6302. Taxpayers who elect to pay these taxes by EFT must furnish
a written notice to TTB when they elect to use, or discontinue use of,
EFT. TTB uses this information to anticipate and monitor taxpayer
methods of payment and to ensure that taxes are remitted in the
appropriate form, as chosen by the taxpayer.
Estimated Total Annual Burden Hours: 1.
OMB Number: 1513-0100.
Type of Review: Extension of a currently approved collection.
Title: Applications, Notices, and Relative to Importation and
Exportation of Distilled Spirits, Wine, and Beer, Including Puerto Rico
and Virgin Islands.
Abstract: Distilled spirits, industrial alcohol, beer and wine are
taxed when imported into the United States, but the Federal excise
taxes collected on these commodities brought into the United States
from Puerto Rico and the U.S. Virgin Islands are largely returned to
their respective governments. Exports are generally tax free. The
documents required under this information collection ensure that the
proper taxes are collected and returned according to law.
Estimated Total Annual Burden Hours: 180.
OMB Number: 1513-0104.
Type of Review: Extension of a currently approved collection.
Title: Information Collected in Support of Small Producer's Wine
Tax Credit (TTB REC 5120/11).
Abstract: Under 26 U.S.C. 5041(c), certain small wine producers are
eligible for a tax credit which may be taken to reduce the Federal
excise tax they pay on wines removed from their premises. In addition,
small producers can transfer their tax credit to bonded warehouses,
which store their wine and ship it on their instructions. Under TTB
regulations, the transferee uses information provided by the small
producer to take the appropriate credit on behalf of the small
producer, and the producer will use the information to monitor its own
tax payments to ensure it does not exceed the authorized annual credit.
The information is used by taxpayers in preparing their returns and by
TTB to verify tax computation.
Estimated Total Annual Burden Hours: 2,800.
Brenda Simms,
Treasury PRA Clearance Officer.
[FR Doc. 2016-07426 Filed 3-31-16; 8:45 am]
BILLING CODE 4810-31-P