Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests, 19456-19457 [2017-08545]
Download as PDF
<![CDATA[
19456
Federal Register / Vol. 82, No. 80 / Thursday, April 27, 2017 / Notices
The following paragraph applies to all
of the collections of information covered
by this notice:
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
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information 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 information.
Approved: April 20, 2017.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–08518 Filed 4–26–17; 8:45 am]
BILLING CODE 4830–01–P
Dated: April 24, 2017.
Spencer W. Clark,
Treasury PRA Clearance Officer.
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request;
Authorization Agreement for
Preauthorized Payment
[FR Doc. 2017–08546 Filed 4–26–17; 8:45 am]
BILLING CODE 4810–AS–P
DEPARTMENT OF THE TREASURY
Departmental Offices, U.S.
Department of the Treasury
ACTION: Notice.
AGENCY:
The Department of the
Treasury will submit the following
information collection request(s) 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
the collection(s) listed below.
mstockstill on DSK30JT082PROD with NOTICES
SUMMARY:
17:07 Apr 26, 2017
Bureau of the Fiscal Service (FS)
Title: Authorization Agreement for
Preauthorized Payment.
OMB Control Number: 1530–0015.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Preauthorized payment is
used by remitters (individuals and
corporations) to authorize electronic
funds transfers from the bank accounts
maintained at financial institutions for
government agencies to collect monies.
Form: SF–5510.
Affected Public: Businesses or other
for-profits, Individuals and households.
Estimated Total Annual Burden
Hours: 25,000.
Authority: 44 U.S.C. 3501 et seq.
DEPARTMENT OF THE TREASURY
VerDate Sep<11>2014
Comments should be received on
or before May 30, 2017 to be assured of
consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
of the information collection, 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 8142, 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) 622–0489, or viewing the
entire information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
DATES:
Jkt 241001
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Multiple
Alcohol and Tobacco Tax and Trade
Bureau Information Collection
Requests
Departmental Offices, U.S.
Department of the Treasury.
ACTION: Notice.
AGENCY:
The Department of the
Treasury will submit the following
information collection request(s) to the
SUMMARY:
PO 00000
Frm 00107
Fmt 4703
Sfmt 4703
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
the collection(s) listed below.
DATES: Comments should be received on
or before May 30, 2017 to be assured of
consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
of the information collection, 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 8142, 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) 622–0489, or viewing the
entire information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Alcohol and Tobacco Tax and Trade
Bureau (TTB)
Title: Distilled Spirits Plants—
Records and Monthly Reports of
Processing Operations, TTB REC 5110/
03.
OMB Control Number: 1513–0041.
Type of Review: Revision of a
currently approved collection.
Abstract: Distilled spirits, other than
those used for certain authorized
nonbeverage purposes, are taxed at a
rate of $13.50 a proof gallon. Pursuant
to 26 U.S.C. 5207, the proprietor of a
distilled spirits plant must maintain
records of production, storage,
denaturation, and processing activities
and submit reports covering those
operations. The TTB regulations in 27
CFR part 19 require distilled spirit
proprietors to keep records regarding
processing operations, and processing
records must also be maintained for any
wholesale liquor dealer operations or
taxpaid storeroom operations conducted
by a proprietor. In addition, the TTB
regulations at 27 CFR 19.632 require
proprietors to file a monthly report of
processing operations on TTB F
5110.28. The information collected
accounts for the processing of distilled
spirits, and TTB uses the information to
monitor proprietor activities to ensure
appropriate taxes are paid. The
information is also aggregated and
E:\FR\FM\27APN1.SGM
27APN1
mstockstill on DSK30JT082PROD with NOTICES
Federal Register / Vol. 82, No. 80 / Thursday, April 27, 2017 / Notices
provided publicly through statistical
reports.
Form: TTB F 5110.28.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 54,624.
Title: Principal Place of Business
Address and Place of Production Coding
on Beer and Malt Beverage Labels, TTB
REC 5130/5.
OMB Control Number: 1513–0085.
Type of Review: Revision of a
currently approved collection.
Abstract: Under the authority of the
Internal Revenue Code at 26 U.S.C. 5412
and the Federal Alcohol Administration
Act at 27 U.S.C. 205(e), the TTB
regulations require the name and
address of the brewer to appear on
labels of kegs, bottles, and cans of
domestic beer. In the case of a brewer
that operates multiple breweries, the
TTB regulations allow the brewer to
label their beer containers with their
‘‘principal place of business,’’ provided
that the brewer codes each beer
container to indicate the actual place of
production. This option allows multiplant brewers to use an identical,
universal label at all of their breweries.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 1.
Title: Application for Registration for
Tax-Free Firearms and Ammunition
Transactions Under 26 U.S.C. 4221.
OMB Control Number: 1513–0095.
Type of Review: Revision of a
currently approved collection.
Abstract: The Internal Revenue Code
at 26 U.S.C. 4181 imposes a Federal
excise tax on the sale of pistols and
revolvers, other firearms, shells and
cartridges (ammunition) sold by
manufacturers, producers, and
importers. Under 26 U.S.C. 4221, no tax
is imposed on certain sales of firearms
and ammunition, provided that the
seller and purchaser of the articles (with
certain exceptions) are registered as
required by 26 U.S.C. 4222. Section
4222 further provides that the Secretary
of the Treasury may prescribe
regulations regarding the manner, forms,
terms, and conditions of registration.
The TTB regulation at 27 CFR 53.140
prescribes the use of TTB F 5300.28 (or
its electronic equivalent) as the
application to obtain an approved
Certificate of Registry to sell or purchase
firearms and ammunition tax free. TTB
uses the form to determine if the
respondent is qualified to engage in tax-
VerDate Sep<11>2014
17:07 Apr 26, 2017
Jkt 241001
free sales. In addition, registrants may
make certain amendments to the
information provided on the form by
letterhead notice.
Form: TTB F 5300.28.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 300.
Authority: 44 U.S.C. 3501 et seq.
Dated: April 24, 2017.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2017–08545 Filed 4–26–17; 8:45 am]
BILLING CODE 4810–31–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Multiple
Internal Revenue Service Information
Collection Requests
Departmental Offices, U.S.
Department of the Treasury.
AGENCY:
ACTION:
Notice.
The Department of the
Treasury will submit the following
information collection request(s) 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
the collection(s) listed below.
SUMMARY:
Comments should be received on
or before May 30, 2017 to be assured of
consideration.
DATES:
Send comments regarding
the burden estimate, or any other aspect
of the information collection, 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 8142, Washington, DC
20220, or email at PRA@treasury.gov.
ADDRESSES:
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained by emailing PRA@treasury.gov,
calling (202) 622–0489, or viewing the
entire information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
PO 00000
Frm 00108
Fmt 4703
Sfmt 4703
19457
Internal Revenue Service (IRS)
Title: REG–209020–86 Foreign Tax
Credit: Notification of Foreign Tax
Redeterminations.
OMB Control Number: 1545–1056.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Section 905(c) requires that
a taxpayer notify the Internal Revenue
Service of a change in the taxpayer’s
foreign income tax liability that may
affect its foreign tax credit. Regulation
section 1.905–4T provides rules
concerning the time, manner, and
contents of such notification. Should
the taxpayer fail to notify the IRS,
penalties under section 6689 may be
imposed. Respondents are U.S.
taxpayers that claim a foreign tax credit
under section 901, 902, or 960.
Form: None.
Affected Public: Individuals or
Households.
Estimated Total Annual Burden
Hours: 54,000.
Title: REG–246256–96 (Final TD
8978) Excise Taxes on Excess Benefit
Transactions.
OMB Control Number: 1545–1623.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Section 4958 of the Internal
Revenue Code imposes excise taxes on
transactions between certain tax exempt
organizations and persons in a position
to exercise substantial influence over
the affairs of the organization, where the
transactions are at greater than fair
market value. These regulations (26 CFR
Section 53.4958 6(a)(2), 53.4958 6(a)(3),
53.4958 6(d)(2), and 53.4958 6(d)(3))
will clarify certain definitions rules in
section 4958.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 910,083.
Title: Rev. Proc. 2007–48 Rotable
Spare Parts Safe Harbor Method.
OMB Control Number: 1545–2070.
Type of Review: Revision of a
currently approved collection.
Abstract: The information which the
agency is requesting to collect will
support a taxpayer’s claim for eligibility
to use the safe harbor method of
accounting for rotable spare parts
provided in the proposed revenue
procedures. The information will be
submitted as a supporting schedule for
the Form 3115, Application for Change
in Accounting Method.
E:\FR\FM\27APN1.SGM
27APN1
]]>Agencies
[Federal Register Volume 82, Number 80 (Thursday, April 27, 2017)]
[Notices]
[Pages 19456-19457]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-08545]
-----------------------------------------------------------------------
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.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury will submit the following
information collection request(s) 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 the collection(s)
listed below.
DATES: Comments should be received on or before May 30, 2017 to be
assured of consideration.
ADDRESSES: Send comments regarding the burden estimate, or any other
aspect of the information collection, 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 8142, 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) 622-0489, or
viewing the entire information collection request at www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Alcohol and Tobacco Tax and Trade Bureau (TTB)
Title: Distilled Spirits Plants--Records and Monthly Reports of
Processing Operations, TTB REC 5110/03.
OMB Control Number: 1513-0041.
Type of Review: Revision of a currently approved collection.
Abstract: Distilled spirits, other than those used for certain
authorized nonbeverage purposes, are taxed at a rate of $13.50 a proof
gallon. Pursuant to 26 U.S.C. 5207, the proprietor of a distilled
spirits plant must maintain records of production, storage,
denaturation, and processing activities and submit reports covering
those operations. The TTB regulations in 27 CFR part 19 require
distilled spirit proprietors to keep records regarding processing
operations, and processing records must also be maintained for any
wholesale liquor dealer operations or taxpaid storeroom operations
conducted by a proprietor. In addition, the TTB regulations at 27 CFR
19.632 require proprietors to file a monthly report of processing
operations on TTB F 5110.28. The information collected accounts for the
processing of distilled spirits, and TTB uses the information to
monitor proprietor activities to ensure appropriate taxes are paid. The
information is also aggregated and
[[Page 19457]]
provided publicly through statistical reports.
Form: TTB F 5110.28.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 54,624.
Title: Principal Place of Business Address and Place of Production
Coding on Beer and Malt Beverage Labels, TTB REC 5130/5.
OMB Control Number: 1513-0085.
Type of Review: Revision of a currently approved collection.
Abstract: Under the authority of the Internal Revenue Code at 26
U.S.C. 5412 and the Federal Alcohol Administration Act at 27 U.S.C.
205(e), the TTB regulations require the name and address of the brewer
to appear on labels of kegs, bottles, and cans of domestic beer. In the
case of a brewer that operates multiple breweries, the TTB regulations
allow the brewer to label their beer containers with their ``principal
place of business,'' provided that the brewer codes each beer container
to indicate the actual place of production. This option allows multi-
plant brewers to use an identical, universal label at all of their
breweries.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 1.
Title: Application for Registration for Tax-Free Firearms and
Ammunition Transactions Under 26 U.S.C. 4221.
OMB Control Number: 1513-0095.
Type of Review: Revision of a currently approved collection.
Abstract: The Internal Revenue Code at 26 U.S.C. 4181 imposes a
Federal excise tax on the sale of pistols and revolvers, other
firearms, shells and cartridges (ammunition) sold by manufacturers,
producers, and importers. Under 26 U.S.C. 4221, no tax is imposed on
certain sales of firearms and ammunition, provided that the seller and
purchaser of the articles (with certain exceptions) are registered as
required by 26 U.S.C. 4222. Section 4222 further provides that the
Secretary of the Treasury may prescribe regulations regarding the
manner, forms, terms, and conditions of registration. The TTB
regulation at 27 CFR 53.140 prescribes the use of TTB F 5300.28 (or its
electronic equivalent) as the application to obtain an approved
Certificate of Registry to sell or purchase firearms and ammunition tax
free. TTB uses the form to determine if the respondent is qualified to
engage in tax-free sales. In addition, registrants may make certain
amendments to the information provided on the form by letterhead
notice.
Form: TTB F 5300.28.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 300.
Authority: 44 U.S.C. 3501 et seq.
Dated: April 24, 2017.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2017-08545 Filed 4-26-17; 8:45 am]
BILLING CODE 4810-31-P
