Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple TTB Information Collection Requests, 41308-41310 [2017-18365]
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Federal Register / Vol. 82, No. 167 / Wednesday, August 30, 2017 / Notices
contract. The information in the annual
statement in § 1.6047–2 is required in
order to apply the dollar and percentage
limitations in § 1.401(a)(9)–6, A–17(b)
and § 1.408–8, Q&A–12(b) and to
comply with other requirements of the
required minimum distribution rules.
Current Actions: There are no changes
being made to this existing regulation or
Form 1098–Q.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profit and not-for-profit institutions
and individuals or households.
Estimated Number of Responses:
213,966.
Estimated Time per Response: 8 min.
Estimated Total Annual Burden
Hours: 28,529.
Estimated number of Recordkeepers:
150.
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: August 22, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–18333 Filed 8–29–17; 8:45 am]
BILLING CODE 4830–01–P
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DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Multiple
TTB 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 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 September 29, 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 from Jennifer Leonard by
emailing PRA@treasury.gov, calling
(202) 622–0489, or viewing the entire
information collection request at
www.reginfo.gov.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Alcohol and Tobacco Tax and Trade
Bureau (TTB)
Title: Letterhead Applications and
Notices Filed by Brewers, TTB REC
5130/2; and Brewer’s Notice, TTB F
5130.10.
OMB Control Number: 1513–0005.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: The Internal Revenue Code
(IRC) at 26 U.S.C. 5401 requires brewers
to file a notice of intent to operate a
brewery, containing such information as
prescribed by regulation. Under this
authority, TTB requires brewery
applicants to submit TTB F 5130.10,
Brewer’s Notice, which collects
information similar to that provided on
a permit application and, when
approved by TTB, is a brewer’s
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authorization to operate. The brewer
maintains the approved Brewer’s Notice
and all associated documents at the
brewery premises, in complete and
current condition, readily available for
inspection by an appropriate TTB
officer. TTB regulations promulgated
under the authority of the IRC also
require that brewers submit letterhead
applications or notices to conduct
certain activities, such as to use a
brewery for purposes other than those
specifically authorized (see 26 U.S.C.
5411) or to operate a pilot brewery (see
26 U.S.C. 5417). Letterhead applications
and notices are necessary to identify
brewery activities so that TTB may
ensure that proposed operations will not
jeopardize the revenue and will comply
with the IRC and the TTB regulations.
Form: TTB F 5130.10.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 32,092.
Title: Application to Establish and
Operate Wine Premises, and Wine
Bond.
OMB Control Number: 1513–0009.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: The IRC at 26 U.S.C. 5351
through 5357 provides for the
establishment of bonded wine cellars,
bonded wineries, and taxpaid wine
bottling houses and, to establish such
wine premises, these IRC sections
require the filing of applications and
bonds. Under these authorities, TTB has
issued TTB F 5120.25, Application to
Establish and Operate Wine Premises, to
collect information that TTB uses to
determine the qualifications of an
applicant applying to establish and
operate a new wine premises.
Proprietors of established wine premises
also use TTB F 5120.25 to report
changes to required information such as
location and ownership. Unless
exempted by the IRC at 26 U.S.C.
5551(d), wine premises respondents use
TTB F 5120.36, Wine Bond, to file bond
coverage with TTB. The bond may be
secured through a surety company or it
may be secured with collateral (cash,
Treasury Bonds or Treasury Notes). The
bond protects the revenue by ensuring
adequate assets are available to pay
Federal excise tax liabilities.
Forms: TTB F 5120.36w, TTB F
5120.36, TTB F 5120.25.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 3,345.
Title: Brewer’s Bond and Brewer’s
Bond Continuation Certificate; Brewer’s
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Collateral Bond and Brewer’s Collateral
Bond Continuation Certificate.
OMB Control Number: 1513–0015.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Subject to the exemption in
IRC at 26 U.S.C. 5551(d) for brewers
eligible to pay excise taxes on an annual
or quarterly basis, the IRC at 26 U.S.C.
5401(b) requires brewers to provide a
bond to protect the revenue. The
Brewer’s Bond, TTB F 5130.22, is a
contract between the brewer and an
authorized surety company to provide
such a bond. In lieu of a surety bond,
under the IRC at 26 U.S.C. 7101,
brewers may furnish certain United
States securities, cash, or cash
equivalent as collateral to protect the
revenue. The Brewer’s Collateral Bond,
TTB F 5130.25, is the form used to file
such collateral bonds. Also under the
IRC at 26 U.S.C. 5401(b), brewers’ bonds
expire every four years. Instead of filing
a new bond, a brewer may furnish a
continuation certificate to extend the
term of the bond, using the Brewer’s
Bond Continuation Certificate, TTB F
5130.23, or the Brewer’s Collateral Bond
Continuation Certificate, TTB F 5130.27,
as appropriate.
Forms: TTB F 5130.22, TTB F
5130.23, TTB F 5130.25, TTB F 5130.27.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 422.
Title: Withdrawal of Spirits, Specially
Denatured Spirits, or Wines for
Exportation.
OMB Control Number: 1513–0037.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: The IRC, at 26 U.S.C. 5066,
5214, and 5362, provides that distilled
spirits, denatured spirits, and wines
may be withdrawn from internal
revenue bonded premises without
payment of the Federal excise tax for
direct exportation or exportation to the
armed forces of the United States, or for
transfer to a foreign trade zone or a
customs bonded warehouse, or for use
as supplies on vessels or aircraft. These
IRC sections also state that such
withdrawals are subject to regulations
prescribed by the Secretary of the
Treasury. As required by TTB
regulations in 27 CFR part 28, exporters
use TTB F 5100.11 to report these types
of removals without payment of tax.
Form: TTB F 5100.11.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 1,500.
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Title: Application for Transfer of
Spirits and/or Denatured Spirits in
Bond.
OMB Control Number: 1513–0038.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Under the IRC at 26 U.S.C.
5005(c), when a proprietor of a distilled
spirits plant (DSP) or an alcohol fuel
plant (AFP, a type of DSP) desires to
have spirits or denatured spirits
transferred to their plant from another
domestic plant, the proprietor must
make an application to receive such
spirits in bond. Under this authority, the
TTB regulations in 27 CFR part 19
require that the receiving proprietor file
an application for the transfer on TTB
F 5100.16, Application for Transfer of
Spirits and/or Denatured Spirits in
Bond. TTB must approve the
application before the transfer may
occur. With the submission of this form
TTB, can ensure that the receiving plant
has adequate bond coverage or, for
certain small alcohol excise taxpayers,
is exempt from such bond coverage.
Form: TTB F 5100.16.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 228.
Title: Registration of Distilled Spirits
Plants and Miscellaneous Requests and
Notices and Distilled Spirits Plans.
OMB Control Number: 1513–0048.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: The IRC at 26 U.S.C. 5171
and 5172 provide that an application to
register a distilled spirits plant (DSP) be
made in conformity with regulations
issued by the Secretary of the Treasury,
while 26 U.S.C. 5201 requires DSPs to
operate in conformity with such
regulations. Under these authorities, the
TTB regulations in 27 CFR part 19
prescribe the use of TTB F 5110.41 to
register a DSP or to make certain
amendments to an existing DSP
registration. The TTB regulations in 27
CFR part 19 also require DSP operators
to submit various miscellaneous notices
or requests to vary their operations from
the requirements of that part. In
addition, the regulations in part 19
require persons who are neither
registered DSPs nor applicants for
registration to submit applications or
notices related to certain distilled spirits
activities, such as the establishment of
an experimental DSP or the use of
spirits for research purposes. The
required information assists TTB in
determining a person’s eligibility to
establish and operate a DSP, whether a
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41309
variance from TTB’s regulatory
requirements should be approved, and
whether non-DSP entities are eligible to
engage in certain distilled spirits-related
activities.
Form: TTB F 5110.41.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 4,386.
Title: Report of Wine Premises
Operations.
OMB Control Number: 1513–0053.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: The IRC, at 26 U.S.C. 5367,
authorizes regulations requiring the
keeping of records and the filing of
returns related to wine cellar and
bottling house operations. Section 5555
of the IRC also generally requires any
person liable for tax under chapter 51 of
the IRC to keep records, provide
statements, and make returns as
prescribed by regulation. Under these
authorities, the TTB wine regulations in
27 CFR part 24 require wine premises to
file periodic operations reports on form
TTB F 5120.17. TTB uses this
information to ensure collection of the
Federal excise tax due on the wine
produced, and to ensure wine is
produced in accordance with applicable
Federal law and regulations. TTB also
uses this report to collect raw data on
wine premises activity for its monthly
generalized statistical report on wine
operations, which is made available to
the public on TTB’s Web site.
Forms: TTB F 5120.17sm, TTB F
5120.17.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 34,711.
Title: Excise Tax Return.
OMB Control Number: 1513–0083.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Under the IRC at 26 U.S.C.
5061(a) and 5703(b), the Federal alcohol
and tobacco excise tax is collected on
the basis of a return. Businesses, other
than those in Puerto Rico, report their
Federal excise tax liability on those
products on TTB F 5000.24, Excise Tax
Return. TTB uses the information
provided on the return form to establish
the taxpayer’s identity, the amount and
type of taxes due, and the amount of
payments made. This information is
necessary for the collection of the
revenue.
Forms: TTB F 5000.24sm, TTB F
5000.24.
Affected Public: Businesses or other
for-profits.
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Estimated Total Annual Burden
Hours: 85,888.
Title: Pay.gov User Agreement.
OMB Control Number: 1513–0117.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: The Pay.gov system allows
businesses and members of the public to
pay various Federal taxes and fees, and
submit various reports and requests,
electronically. The TTB portion of the
Pay.gov system provides qualified
alcohol and tobacco proprietors with a
means to file tax returns and pay taxes,
and submit operations and production
reports, electronically rather than
submitting paper checks and documents
by mail or delivery service. TTB uses
the Pay.gov User Agreement to identify,
validate, approve, and register qualified
users of its portion of the Pay.gov
system.
Form: TTB F 5000.31.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 79.
Title: Application, Permit, and
Report—Wine and Beer (Puerto Rico);
and Application, Permit, and Report—
Distilled Spirits Products (Puerto Rico).
OMB Control Number: 1513–0123.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: In general, under the
Internal Revenue Code at 26 U.S.C.
7652(a)(1), merchandise manufactured
in Puerto Rico and shipped to the
United States for consumption or sale is
subject to a tax equal to the internal
revenue tax imposed in the United
States upon like articles of merchandise
of domestic manufacture. Under this
authority, in order to protect the
revenue, the TTB regulations require,
among other things, the use of TTB F
5100.21 and TTB F 5110.51 by persons
shipping wine, beer, and certain
distilled spirits products produced in
Puerto Rico to the United States for
domestic consumption or sale. TTB F
5100.21 is an application and permit to
compute the Federal excise tax on, taxpay, and withdraw wine or beer for
shipment to the United States. TTB F
5110.51 is an application and permit to
compute the tax on, tax-pay, and
withdraw for shipment to the United
States certain distilled spirits products.
Forms: TTB F 5100.21, TTB F
5110.51.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 35.
Title: Distilled Spirits Bond
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OMB Control Number: 1513–0125.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Subject to the exemptions
under the IRC at 26 U.S.C. 5551(d) and
5181(c)(3), the IRC at 26 U.S.C. 5173
and 5181 requires distilled spirits plants
(DSPs) and alcohol fuel plants (AFPs) to
furnish a bond. Form TTB F 5110.56 is
used by proprietors of Distilled Spirits
Plants (DSPs) and Alcohol Fuel Plants
(AFPs) to file bond coverage with TTB.
Using this form, these proprietors may
file coverage and/or withdraw coverage
for one plant or multiple plants, and
proprietors of DSPs also may provide
operations coverage for adjacent wine
cellars. The bond may be secured
through a surety company or it may be
secured with collateral (cash or
Treasury Bonds or Treasury Notes). The
bond protects the revenue by ensuring
adequate assets are available to pay
Federal excise tax liabilities.
Form: TTB F 5110.56.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 716.
Authority: 44 U.S.C. 3501 et seq.
Dated: August 24, 2017.
Jennifer P. Leonard,
Treasury PRA Clearance Officer.
[FR Doc. 2017–18365 Filed 8–29–17; 8:45 am]
BILLING CODE 4810–31–P
DEPARTMENT OF THE TREASURY
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 from Jennifer Leonard by
emailing PRA@treasury.gov, calling
(202) 622–0489, or viewing the entire
information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Community Development Financial
Institutions (CDFI)
Title: Capital Magnet Fund Forms.
OMB Control Number: 1545–0036.
Type of Review: Revision of a
currently approved collection.
Abstract: Under the Capital Magnet
Fund (CMF) the Community
Development Financial Institutions
(CDFI) Fund provides competitively
awarded grants to CDFIs and qualified
nonprofit housing organizations to
finance affordable housing and related
community development projects.
Forms: 20170731–1, 201706–1,
20170731–2, 201706–2.
Affected Public: Businesses or other
for-profits, Not-for-profit Institutions,
State, Local, and Tribal Governments.
Estimated Total Annual Burden
Hours: 22,200.
Authority: 44 U.S.C. 3501 et seq.
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Capital
Magnet Fund Forms
Dated: August 24, 2017.
Jennifer P. Leonard,
Treasury PRA Clearance Officer.
Departmental Offices, U.S.
Department of the Treasury.
ACTION: Notice.
BILLING CODE 4810–70–P
AGENCY:
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 September 29, 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
SUMMARY:
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[FR Doc. 2017–18363 Filed 8–29–17; 8:45 am]
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Multiple
IRS 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 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.
SUMMARY:
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]]>Agencies
[Federal Register Volume 82, Number 167 (Wednesday, August 30, 2017)]
[Notices]
[Pages 41308-41310]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-18365]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple TTB 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 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 September 29, 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 from Jennifer Leonard 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: Letterhead Applications and Notices Filed by Brewers, TTB
REC 5130/2; and Brewer's Notice, TTB F 5130.10.
OMB Control Number: 1513-0005.
Type of Review: Extension without change of a currently approved
collection.
Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5401
requires brewers to file a notice of intent to operate a brewery,
containing such information as prescribed by regulation. Under this
authority, TTB requires brewery applicants to submit TTB F 5130.10,
Brewer's Notice, which collects information similar to that provided on
a permit application and, when approved by TTB, is a brewer's
authorization to operate. The brewer maintains the approved Brewer's
Notice and all associated documents at the brewery premises, in
complete and current condition, readily available for inspection by an
appropriate TTB officer. TTB regulations promulgated under the
authority of the IRC also require that brewers submit letterhead
applications or notices to conduct certain activities, such as to use a
brewery for purposes other than those specifically authorized (see 26
U.S.C. 5411) or to operate a pilot brewery (see 26 U.S.C. 5417).
Letterhead applications and notices are necessary to identify brewery
activities so that TTB may ensure that proposed operations will not
jeopardize the revenue and will comply with the IRC and the TTB
regulations.
Form: TTB F 5130.10.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 32,092.
Title: Application to Establish and Operate Wine Premises, and Wine
Bond.
OMB Control Number: 1513-0009.
Type of Review: Extension without change of a currently approved
collection.
Abstract: The IRC at 26 U.S.C. 5351 through 5357 provides for the
establishment of bonded wine cellars, bonded wineries, and taxpaid wine
bottling houses and, to establish such wine premises, these IRC
sections require the filing of applications and bonds. Under these
authorities, TTB has issued TTB F 5120.25, Application to Establish and
Operate Wine Premises, to collect information that TTB uses to
determine the qualifications of an applicant applying to establish and
operate a new wine premises. Proprietors of established wine premises
also use TTB F 5120.25 to report changes to required information such
as location and ownership. Unless exempted by the IRC at 26 U.S.C.
5551(d), wine premises respondents use TTB F 5120.36, Wine Bond, to
file bond coverage with TTB. The bond may be secured through a surety
company or it may be secured with collateral (cash, Treasury Bonds or
Treasury Notes). The bond protects the revenue by ensuring adequate
assets are available to pay Federal excise tax liabilities.
Forms: TTB F 5120.36w, TTB F 5120.36, TTB F 5120.25.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 3,345.
Title: Brewer's Bond and Brewer's Bond Continuation Certificate;
Brewer's
[[Page 41309]]
Collateral Bond and Brewer's Collateral Bond Continuation Certificate.
OMB Control Number: 1513-0015.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Subject to the exemption in IRC at 26 U.S.C. 5551(d) for
brewers eligible to pay excise taxes on an annual or quarterly basis,
the IRC at 26 U.S.C. 5401(b) requires brewers to provide a bond to
protect the revenue. The Brewer's Bond, TTB F 5130.22, is a contract
between the brewer and an authorized surety company to provide such a
bond. In lieu of a surety bond, under the IRC at 26 U.S.C. 7101,
brewers may furnish certain United States securities, cash, or cash
equivalent as collateral to protect the revenue. The Brewer's
Collateral Bond, TTB F 5130.25, is the form used to file such
collateral bonds. Also under the IRC at 26 U.S.C. 5401(b), brewers'
bonds expire every four years. Instead of filing a new bond, a brewer
may furnish a continuation certificate to extend the term of the bond,
using the Brewer's Bond Continuation Certificate, TTB F 5130.23, or the
Brewer's Collateral Bond Continuation Certificate, TTB F 5130.27, as
appropriate.
Forms: TTB F 5130.22, TTB F 5130.23, TTB F 5130.25, TTB F 5130.27.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 422.
Title: Withdrawal of Spirits, Specially Denatured Spirits, or Wines
for Exportation.
OMB Control Number: 1513-0037.
Type of Review: Extension without change of a currently approved
collection.
Abstract: The IRC, at 26 U.S.C. 5066, 5214, and 5362, provides that
distilled spirits, denatured spirits, and wines may be withdrawn from
internal revenue bonded premises without payment of the Federal excise
tax for direct exportation or exportation to the armed forces of the
United States, or for transfer to a foreign trade zone or a customs
bonded warehouse, or for use as supplies on vessels or aircraft. These
IRC sections also state that such withdrawals are subject to
regulations prescribed by the Secretary of the Treasury. As required by
TTB regulations in 27 CFR part 28, exporters use TTB F 5100.11 to
report these types of removals without payment of tax.
Form: TTB F 5100.11.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 1,500.
Title: Application for Transfer of Spirits and/or Denatured Spirits
in Bond.
OMB Control Number: 1513-0038.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Under the IRC at 26 U.S.C. 5005(c), when a proprietor of
a distilled spirits plant (DSP) or an alcohol fuel plant (AFP, a type
of DSP) desires to have spirits or denatured spirits transferred to
their plant from another domestic plant, the proprietor must make an
application to receive such spirits in bond. Under this authority, the
TTB regulations in 27 CFR part 19 require that the receiving proprietor
file an application for the transfer on TTB F 5100.16, Application for
Transfer of Spirits and/or Denatured Spirits in Bond. TTB must approve
the application before the transfer may occur. With the submission of
this form TTB, can ensure that the receiving plant has adequate bond
coverage or, for certain small alcohol excise taxpayers, is exempt from
such bond coverage.
Form: TTB F 5100.16.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 228.
Title: Registration of Distilled Spirits Plants and Miscellaneous
Requests and Notices and Distilled Spirits Plans.
OMB Control Number: 1513-0048.
Type of Review: Extension without change of a currently approved
collection.
Abstract: The IRC at 26 U.S.C. 5171 and 5172 provide that an
application to register a distilled spirits plant (DSP) be made in
conformity with regulations issued by the Secretary of the Treasury,
while 26 U.S.C. 5201 requires DSPs to operate in conformity with such
regulations. Under these authorities, the TTB regulations in 27 CFR
part 19 prescribe the use of TTB F 5110.41 to register a DSP or to make
certain amendments to an existing DSP registration. The TTB regulations
in 27 CFR part 19 also require DSP operators to submit various
miscellaneous notices or requests to vary their operations from the
requirements of that part. In addition, the regulations in part 19
require persons who are neither registered DSPs nor applicants for
registration to submit applications or notices related to certain
distilled spirits activities, such as the establishment of an
experimental DSP or the use of spirits for research purposes. The
required information assists TTB in determining a person's eligibility
to establish and operate a DSP, whether a variance from TTB's
regulatory requirements should be approved, and whether non-DSP
entities are eligible to engage in certain distilled spirits-related
activities.
Form: TTB F 5110.41.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 4,386.
Title: Report of Wine Premises Operations.
OMB Control Number: 1513-0053.
Type of Review: Extension without change of a currently approved
collection.
Abstract: The IRC, at 26 U.S.C. 5367, authorizes regulations
requiring the keeping of records and the filing of returns related to
wine cellar and bottling house operations. Section 5555 of the IRC also
generally requires any person liable for tax under chapter 51 of the
IRC to keep records, provide statements, and make returns as prescribed
by regulation. Under these authorities, the TTB wine regulations in 27
CFR part 24 require wine premises to file periodic operations reports
on form TTB F 5120.17. TTB uses this information to ensure collection
of the Federal excise tax due on the wine produced, and to ensure wine
is produced in accordance with applicable Federal law and regulations.
TTB also uses this report to collect raw data on wine premises activity
for its monthly generalized statistical report on wine operations,
which is made available to the public on TTB's Web site.
Forms: TTB F 5120.17sm, TTB F 5120.17.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 34,711.
Title: Excise Tax Return.
OMB Control Number: 1513-0083.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Under the IRC at 26 U.S.C. 5061(a) and 5703(b), the
Federal alcohol and tobacco excise tax is collected on the basis of a
return. Businesses, other than those in Puerto Rico, report their
Federal excise tax liability on those products on TTB F 5000.24, Excise
Tax Return. TTB uses the information provided on the return form to
establish the taxpayer's identity, the amount and type of taxes due,
and the amount of payments made. This information is necessary for the
collection of the revenue.
Forms: TTB F 5000.24sm, TTB F 5000.24.
Affected Public: Businesses or other for-profits.
[[Page 41310]]
Estimated Total Annual Burden Hours: 85,888.
Title: Pay.gov User Agreement.
OMB Control Number: 1513-0117.
Type of Review: Extension without change of a currently approved
collection.
Abstract: The Pay.gov system allows businesses and members of the
public to pay various Federal taxes and fees, and submit various
reports and requests, electronically. The TTB portion of the Pay.gov
system provides qualified alcohol and tobacco proprietors with a means
to file tax returns and pay taxes, and submit operations and production
reports, electronically rather than submitting paper checks and
documents by mail or delivery service. TTB uses the Pay.gov User
Agreement to identify, validate, approve, and register qualified users
of its portion of the Pay.gov system.
Form: TTB F 5000.31.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 79.
Title: Application, Permit, and Report--Wine and Beer (Puerto
Rico); and Application, Permit, and Report--Distilled Spirits Products
(Puerto Rico).
OMB Control Number: 1513-0123.
Type of Review: Extension without change of a currently approved
collection.
Abstract: In general, under the Internal Revenue Code at 26 U.S.C.
7652(a)(1), merchandise manufactured in Puerto Rico and shipped to the
United States for consumption or sale is subject to a tax equal to the
internal revenue tax imposed in the United States upon like articles of
merchandise of domestic manufacture. Under this authority, in order to
protect the revenue, the TTB regulations require, among other things,
the use of TTB F 5100.21 and TTB F 5110.51 by persons shipping wine,
beer, and certain distilled spirits products produced in Puerto Rico to
the United States for domestic consumption or sale. TTB F 5100.21 is an
application and permit to compute the Federal excise tax on, tax-pay,
and withdraw wine or beer for shipment to the United States. TTB F
5110.51 is an application and permit to compute the tax on, tax-pay,
and withdraw for shipment to the United States certain distilled
spirits products.
Forms: TTB F 5100.21, TTB F 5110.51.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 35.
Title: Distilled Spirits Bond
OMB Control Number: 1513-0125.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Subject to the exemptions under the IRC at 26 U.S.C.
5551(d) and 5181(c)(3), the IRC at 26 U.S.C. 5173 and 5181 requires
distilled spirits plants (DSPs) and alcohol fuel plants (AFPs) to
furnish a bond. Form TTB F 5110.56 is used by proprietors of Distilled
Spirits Plants (DSPs) and Alcohol Fuel Plants (AFPs) to file bond
coverage with TTB. Using this form, these proprietors may file coverage
and/or withdraw coverage for one plant or multiple plants, and
proprietors of DSPs also may provide operations coverage for adjacent
wine cellars. The bond may be secured through a surety company or it
may be secured with collateral (cash or Treasury Bonds or Treasury
Notes). The bond protects the revenue by ensuring adequate assets are
available to pay Federal excise tax liabilities.
Form: TTB F 5110.56.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 716.
Authority: 44 U.S.C. 3501 et seq.
Dated: August 24, 2017.
Jennifer P. Leonard,
Treasury PRA Clearance Officer.
[FR Doc. 2017-18365 Filed 8-29-17; 8:45 am]
BILLING CODE 4810-31-P
