Proposed Information Collections; Comment Request (No. 66), 42722-42724 [2017-19166]
Download as PDF
42722
Federal Register / Vol. 82, No. 174 / Monday, September 11, 2017 / Notices
12-month periods covered by the
exemption. Petitioner states that on or
before the end of the exemption period,
it hopes that the pending Toyota
petition for rulemaking will be granted,
and that FMVSS No. 108 will be
amended to allow ADB. If by the end of
the exemption period, FMVSS No. 108
has not been so amended, then
Volkswagen intends either to cease
offering the system in the United States
or request an extension.
III. Completeness and Comment Period
Upon receiving a petition, NHTSA
conducts an initial review of the
petition with respect to whether the
petition is complete and whether the
petitioner appears to be eligible to apply
for the requested exemption. The agency
has tentatively concluded that the
petition from Volkswagen is complete
and that Volkswagen is eligible to apply
for a temporary exemption. The agency
has not made any judgment on the
merits of the application, and is placing
a copy of the petition and other related
materials in the docket.
The agency seeks comment from the
public on the merits of Volkswagen’s
application for a temporary exemption
from S9.4 and S10.14.6 of FMVSS No.
108. We are providing a 30-day
comment period. After considering
public comments and other available
information, we will publish a notice of
final action on the application in the
Federal Register.
Issued on September 5, 2017.
Raymond R. Posten,
Associate Administrator for Rulemaking.
[FR Doc. 2017–19086 Filed 9–8–17; 8:45 am]
BILLING CODE 4910–59–P
DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade
Bureau
[Docket No. TTB–2017–0003]
Proposed Information Collections;
Comment Request (No. 66)
Alcohol and Tobacco Tax and
Trade Bureau (TTB); Treasury.
ACTION: Notice and request for
comments.
asabaliauskas on DSKBBXCHB2PROD with NOTICES
AGENCY:
As part of our continuing
effort to reduce paperwork and
respondent burden, and as required by
the Paperwork Reduction Act of 1995,
we invite comments on the proposed or
continuing information collections
listed below in this notice.
SUMMARY:
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16:34 Sep 08, 2017
Jkt 241001
We must receive your written
comments on or before November 13,
2017.
ADDRESSES: As described below, you
may send comments on the information
collections listed in this document
using the ‘‘Regulations.gov’’ online
comment form for this document, or you
may send written comments via U.S.
mail or hand delivery. TTB no longer
accepts public comments via email or
fax.
• https://www.regulations.gov: Use
the comment form for this document
posted within Docket No. TTB–2017–
0003 on ‘‘Regulations.gov,’’ the Federal
e-rulemaking portal, to submit
comments via the Internet;
• U.S. Mail: Michael Hoover,
Regulations and Rulings Division,
Alcohol and Tobacco Tax and Trade
Bureau, 1310 G Street NW., Box 12,
Washington, DC 20005.
• Hand Delivery/Courier in Lieu of
Mail: Michael Hoover, Alcohol and
Tobacco Tax and Trade Bureau, 1310 G
Street NW., Suite 400, Washington, DC
20005.
Please submit separate comments for
each specific information collection
listed in this document. You must
reference the information collection’s
title, form or recordkeeping requirement
number, and OMB number (if any) in
your comment.
You may view copies of this
document, the information collections
listed in it and any associated
instructions, and all comments received
in response to this document within
Docket No. TTB–2017–0003 at https://
www.regulations.gov. A link to that
docket is posted on the TTB Web site at
https://www.ttb.gov/forms/comment-onform.shtml. You may also obtain paper
copies of this document, the
information collections described in it
and any associated instructions, and any
comments received in response to this
document by contacting Michael Hoover
at the addresses or telephone number
shown below.
FOR FURTHER INFORMATION CONTACT:
Michael Hoover, Alcohol and Tobacco
Tax and Trade Bureau, 1310 G Street
NW., Box 12, Washington, DC 20005;
telephone (202) 453–1039, ext. 135; or
email informationcollections@ttb.gov
(please do not submit comments on this
notice to this email address).
SUPPLEMENTARY INFORMATION:
DATES:
Request for Comments
The Department of the Treasury and
its Alcohol and Tobacco Tax and Trade
Bureau (TTB), as part of a continuing
effort to reduce paperwork and
respondent burden, invite the general
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Sfmt 4703
public and other Federal agencies to
comment on the proposed or continuing
information collections listed below in
this notice, as required by the
Paperwork Reduction Act of 1995 (44
U.S.C. 3501 et seq.).
Comments submitted in response to
this notice will be included or
summarized in our request for Office of
Management and Budget (OMB)
approval of the relevant information
collection. All comments are part of the
public record and subject to disclosure.
Please do not include any confidential
or inappropriate material in comments.
For each information collection listed
below, we invite comments on: (a)
Whether the information collection is
necessary for the proper performance of
the agency’s functions, including
whether the information has practical
utility; (b) the accuracy of the agency’s
estimate of the information collection’s
burden; (c) ways to enhance the quality,
utility, and clarity of the information
collected; (d) ways to minimize the
information collection’s burden on
respondents, including through the use
of automated collection techniques or
other forms of information technology;
and (e) estimates of capital or start-up
costs and costs of operation,
maintenance, and purchase of services
to provide the requested information.
Information Collections Open for
Comment
Currently, we are seeking comments
on the following information collections
(forms, recordkeeping requirements, or
questionnaires):
Title: Application for Amended Basic
Permit under the Federal Alcohol
Administration Act.
OMB Number: 1513–0019.
TTB Form Number: F 5100.18.
Abstract: The Federal Alcohol
Administration Act (FAA Act) at 27
U.S.C. 203 requires that a person apply
for and receive a permit (known as a
‘‘basic permit’’) to engage in the
business of importing distilled spirits,
wine, or malt beverages into the United
States; to engage in the business of
distilling spirits or producing wine; and
to engage in the business of purchasing
for resale at wholesale distilled spirits,
wine, or malt beverages. Section 204 of
the FAA Act imposes minimum
requirements for basic permits and
authorizes the Secretary of the Treasury
to prescribe the manner and form of all
applications for basic permits.
TTB F 5100.18 is completed by a
person who has a basic permit under the
FAA Act and wants to amend that
permit. Amendment of a basic permit
may become necessary when changes
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asabaliauskas on DSKBBXCHB2PROD with NOTICES
Federal Register / Vol. 82, No. 174 / Monday, September 11, 2017 / Notices
occur in name, ownership, location, or
activities of the permittee. The
furnished information enables TTB to
determine whether an applicant for an
amended basic permit meets the
statutory requirements in 27 U.S.C. 204.
Current Actions: TTB is submitting
this information collection as a revision.
While the information collection
remains unchanged, TTB is increasing
the estimated number of respondents
and burden hours due to an increase in
the number of beverage alcohol industry
members applying for amended basic
permits under the FAA Act.
Type of Review: Revision of a
currently approved collection.
Affected Public: Businesses and other
for-profits.
Estimated Number of Respondents:
3,035.
Estimated Total Annual Burden
Hours: 1,396.
Title: Application for an Industrial
Alcohol User Permit.
OMB Number: 1513–0028.
TTB Form Number: F 5150.22.
Abstract: The Internal Revenue Code
of 1986 (IRC) at 26 U.S.C. 5271
authorizes the Secretary of the Treasury
to prescribe regulations requiring
persons using tax-free alcohol for
certain nonbeverage purposes
(hospitals, laboratories, research centers,
etc.) and persons using or dealing in
specially denatured spirits (alcohol and/
or rum) to apply for and receive a
permit to do so prior to commencing
business.
The TTB regulations prescribe the use
of TTB F 5150.22 as the application
form for users or dealers of specially
denatured spirits (alcohol/rum) and for
users of tax-free alcohol. Respondents
use TTB F 5150.22 to apply for or
amend a permit to withdraw and deal in
specially denatured alcohol under 27
CFR 20.41, or to use tax-free alcohol
under 27 CFR 22.41. TTB uses the
information reported on the form to,
among other things, determine the
eligibility of the applicant to engage in
certain operations, the location of the
business, and whether the operations
will be in conformance with Federal
laws and regulations.
Current Actions: TTB is submitting
this information collection for extension
purposes only. The information
collection, estimated number of
respondents, and estimated number of
burden hours remain unchanged.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profits; Not-for-profit institutions.
Estimated Number of Respondents:
575.
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16:34 Sep 08, 2017
Jkt 241001
Estimated Total Annual Burden
Hours: 435.
Title: Report—Manufacturer of
Tobacco Products or Cigarette Papers
and Tubes; Report—Manufacturer of
Processed Tobacco.
OMB Number: 1513–0033.
TTB Form Number: F 5210.5 and F
5250.1.
Abstract: The IRC at 26 U.S.C. 5722
requires that every manufacturer of
tobacco products, processed tobacco, or
cigarette papers and tubes make reports
containing such information, in such
form, at such times, and for such
periods as the Secretary of the Treasury
shall by regulation prescribe. The TTB
regulations at 27 CFR 40.202, 40.422,
and 40.522 prescribe, as appropriate, the
use of TTB F 5210.5 to report taxable
articles manufactured, received, and
removed per month, and the use of TTB
F 5250.1 to report all processed tobacco
manufactured, received, and removed
per month. TTB uses the collected
information to ensure that Federal
excise taxes have been properly paid
and that manufacturers are in
compliance with applicable Federal law
and regulations.
Current Actions: TTB is submitting
this information collection as a revision.
While the information collection is
unchanged, TTB is decreasing the
number of annual respondents,
responses, and burden hours due to a
decrease in the number of regulated
tobacco industry members.
Type of Review: Revision of a
currently approved collection.
Affected Public: Businesses and other
for-profits.
Estimated Number of Respondents:
210.
Estimated Total Annual Burden
Hours: 5,040.
Title: Manufacturers of Nonbeverage
Products—Records to Support Claims
for Drawback (TTB REC 5530/2).
OMB Number: 1513–0073.
TTB Recordkeeping Number: REC
5530/2.
Abstract: The IRC, at 26 U.S.C. 5111–
5114, provides that manufacturers using
distilled spirits in certain products such
as medicines, food, flavors, and perfume
may receive drawback for the Federal
excise taxes paid on the distilled spirits
used for these specified purposes. This
drawback on the taxes paid allows the
manufacturer to recover all but $1.00
per proof gallon of the tax imposed on
distilled spirits.
The recordkeeping requirements to
support drawback claims included in
TTB REC 5530/2 are necessary to
protect the revenue by preventing
diversion of such spirits to beverage use.
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42723
The required source records include
information about distilled spirits
received, gauge records, evidence of
taxes paid, the date spirits were used,
the quantity and kind used in each
product, receipt and usage of other
ingredients (to validate formula
compliance), inventory records, records
of recovered alcohol, the quantity of
intermediate products transferred to
other plants, the disposition of each
nonbeverage product produced, and the
purchasers (except for retail sales).
Regulations prescribing these records
are set forth in 27 CFR part 17.
Current Actions: TTB is submitting
this information collection as a revision.
While the information collection
remains unchanged, TTB is increasing
the number of respondents and burden
hours due to an increase in the number
of manufacturers of non-beverage
products who submit drawback claims
to TTB.
Type of Review: Revision of a
currently approved collection.
Affected Public: Businesses and other
for-profits.
Estimated Number of Respondents:
530.
Estimated Total Annual Burden
Hours: 11,130.
Title: Proprietors or Claimants
Exporting Liquors (TTB REC 5900/1).
OMB Number: 1513–0075.
TTB Recordkeeping Number: REC
5900/1.
Abstract: Under sections 5053, 5214,
and 5362 of the IRC (26 U.S.C. 5053,
5214, and 5362), distilled spirits, wine,
and beer may be exported without
payment of Federal excise tax. In
addition, taxpaid distilled spirits, wine,
and beer may be exported and drawback
(refund) claimed on the taxes paid. To
protect the revenue, exporters must
complete various TTB and customs
forms to show that the products were in
fact exported. Under the TTB
regulations in 27 CFR part 28 and this
recordkeeping requirement, exporters
are required to maintain copies of all
pertinent forms and commercial records
that document exportation, and such
records must be maintained for not less
than 3 years.
Current Actions: TTB is submitting
this information collection for extension
purposes only. The information
collection, estimated number of
respondents, and estimated number of
burden hours remain unchanged.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profits.
Estimated Number of Respondents:
120.
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42724
Federal Register / Vol. 82, No. 174 / Monday, September 11, 2017 / Notices
Estimated Total Annual Burden
Hours: 7,200.
Title: Administrative Remedies—
Closing Agreements.
OMB Number: 1513–0099.
Abstract: The IRC at section 7121 (26
U.S.C. 7121) authorizes the Secretary of
the Treasury to enter into an agreement
in writing with any person relating to
the liability of such person (or of the
person or estate for whom he or she
acts) in respect to any internal revenue
tax for any taxable period. The TTB
regulations pertaining to closing
agreements, including the requirement
for a taxpayer to submit a written
request to TTB to enter into a closing
agreement, are set forth at 27 CFR
70.485. TTB uses the information
submitted in the request and any
supporting documentation to begin a
review as to whether an agreement
should be pursued.
Current Actions: TTB is submitting
this information collection as a revision.
While the information collection
remains the same, TTB is increasing the
number of respondents and burden
hours association with this collection
due to an increase in the number of
closing agreements entered into by a
respondent and TTB.
Type of Review: Revision of a
currently approved collection.
Affected Public: Businesses and other
for-profits.
Estimated Number of Respondents: 5.
Estimated Total Annual Burden
Hours: 5.
FOR FURTHER INFORMATION CONTACT:
Dated: September 5, 2017.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
AGENCY:
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Open Meeting of the Taxpayer
Advocacy Panel Tax Forms and
Publications Project Committee
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of meeting.
AGENCY:
An open meeting of the
Taxpayer Advocacy Panel Tax Forms
and Publications Project Committee will
be conducted. The Taxpayer Advocacy
Panel is soliciting public comments,
ideas and suggestions on improving
customer service at the Internal Revenue
Service.
DATES: The meeting will be held
Tuesday, October 10, 2017.
asabaliauskas on DSKBBXCHB2PROD with NOTICES
16:34 Sep 08, 2017
Jkt 241001
statements for consideration. Due to
limited conference lines, notification of
intent to participate must be made with
Otis Simpson. For more information
please contact Otis Simpson at 1–888–
912–1227 or 202–317–3332, or write
TAP Office, 1111 Constitution Ave.
NW., Room 1509, Washington, DC
20224 or contact us at the Web site:
https://www.improveirs.org. The agenda
will include various IRS issues. Otis
Simpson. For more information please
contact Otis Simpson at 1–888–912–
1227 or 202–317–3332, or write TAP
Office, 1111 Constitution Ave. NW.,
Room 1509, Washington, DC 20224 or
contact us at the Web site: https://
www.improveirs.org. The agenda will
include various IRS issues.
The agenda will include a discussion
on various letters, and other issues
related to written communications from
the IRS.
Dated: September 4, 2017.
Antoinette Ross,
Acting Director, Taxpayer Advocacy Panel.
[FR Doc. 2017–19197 Filed 9–8–17; 8:45 am]
BILLING CODE 4830–01–P
[FR Doc. 2017–19191 Filed 9–8–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Internal Revenue Service
Open Meeting of the Taxpayer
Advocacy Panel Special Projects
Committee
Open Meeting of the Taxpayer
Advocacy Panel Notices and
Correspondence Project Committee
An open meeting of the
Taxpayer Advocacy Panel Notices and
Correspondence Project Committee will
be conducted. The Taxpayer Advocacy
Panel is soliciting public comments,
ideas, and suggestions on improving
customer service at the Internal Revenue
Service.
DATES: The meeting will be held
Thursday, October 12, 2017.
FOR FURTHER INFORMATION CONTACT: Otis
Simpson at 1–888–912–1227 or 202–
317–3332.
SUPPLEMENTARY INFORMATION: Notice is
hereby given pursuant to section
10(a)(2) of the Federal Advisory
Committee Act, 5 U.S.C. App. (1988)
that a meeting of the Taxpayer
Advocacy Panel Notices and
Correspondence Project Committee will
be held Thursday, October 12, 2017, at
12:00 p.m. Eastern Time via
teleconference. The public is invited to
make oral comments or submit written
SUMMARY:
BILLING CODE 4810–31–P
VerDate Sep<11>2014
Dated: September 1, 2017.
Antoinette Ross,
Acting Director, Taxpayer Advocacy Panel.
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of meeting.
[FR Doc. 2017–19166 Filed 9–8–17; 8:45 am]
SUMMARY:
Robert Rosalia at 1–888–912–1227 or
(718) 834–2203.
SUPPLEMENTARY INFORMATION: Notice is
hereby given pursuant to section
10(a)(2) of the Federal Advisory
Committee Act, 5 U.S.C. App. (1988)
that an open meeting of the Taxpayer
Advocacy Panel Tax Forms and
Publications Project Committee will be
held Tuesday, October 10, 2017, at
12:00 p.m., Eastern Time via
teleconference. The public is invited to
make oral comments or submit written
statements for consideration. Due to
limited conference lines, notification of
intent to participate must be made with
Robert Rosalia. For more information
please contact Robert Rosalia at 1–888–
912–1227 or (718) 834–2203, or write
TAP Office, 2 Metrotech Center, 100
Myrtle Avenue, Brooklyn, NY 11201 or
contact us at the Web site: https://
www.improveirs.org. The agenda will
include various IRS issues.
PO 00000
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Fmt 4703
Sfmt 4703
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of meeting.
AGENCY:
An open meeting of the
Taxpayer Advocacy Panel Special
Projects Committee will be conducted.
The Taxpayer Advocacy Panel is
soliciting public comments, ideas, and
suggestions on improving customer
service at the Internal Revenue Service.
DATES: The meeting will be held
Tuesday, October 10, 2017.
FOR FURTHER INFORMATION CONTACT:
Matthew O’Sullivan at 1–888–912–1227
or (510) 907–5274.
SUPPLEMENTARY INFORMATION: Notice is
hereby given pursuant to Section
10(a)(2) of the Federal Advisory
Committee Act, 5 U.S.C. App. (1988)
that a meeting of the Taxpayer
Advocacy Panel Special Projects
Committee will be held Tuesday,
October 10, 2017, at 1:00 p.m. Eastern
Time via teleconference. The public is
invited to make oral comments or
submit written statements for
consideration. Due to limited
conference lines, notification of intent
to participate must be made with
SUMMARY:
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Agencies
[Federal Register Volume 82, Number 174 (Monday, September 11, 2017)]
[Notices]
[Pages 42722-42724]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-19166]
=======================================================================
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
[Docket No. TTB-2017-0003]
Proposed Information Collections; Comment Request (No. 66)
AGENCY: Alcohol and Tobacco Tax and Trade Bureau (TTB); Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: As part of our continuing effort to reduce paperwork and
respondent burden, and as required by the Paperwork Reduction Act of
1995, we invite comments on the proposed or continuing information
collections listed below in this notice.
DATES: We must receive your written comments on or before November 13,
2017.
ADDRESSES: As described below, you may send comments on the information
collections listed in this document using the ``Regulations.gov''
online comment form for this document, or you may send written comments
via U.S. mail or hand delivery. TTB no longer accepts public comments
via email or fax.
https://www.regulations.gov: Use the comment form for this
document posted within Docket No. TTB-2017-0003 on ``Regulations.gov,''
the Federal e-rulemaking portal, to submit comments via the Internet;
U.S. Mail: Michael Hoover, Regulations and Rulings
Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW.,
Box 12, Washington, DC 20005.
Hand Delivery/Courier in Lieu of Mail: Michael Hoover,
Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW., Suite 400,
Washington, DC 20005.
Please submit separate comments for each specific information
collection listed in this document. You must reference the information
collection's title, form or recordkeeping requirement number, and OMB
number (if any) in your comment.
You may view copies of this document, the information collections
listed in it and any associated instructions, and all comments received
in response to this document within Docket No. TTB-2017-0003 at https://www.regulations.gov. A link to that docket is posted on the TTB Web
site at https://www.ttb.gov/forms/comment-on-form.shtml. You may also
obtain paper copies of this document, the information collections
described in it and any associated instructions, and any comments
received in response to this document by contacting Michael Hoover at
the addresses or telephone number shown below.
FOR FURTHER INFORMATION CONTACT: Michael Hoover, Alcohol and Tobacco
Tax and Trade Bureau, 1310 G Street NW., Box 12, Washington, DC 20005;
telephone (202) 453-1039, ext. 135; or email
informationcollections@ttb.gov (please do not submit comments on this
notice to this email address).
SUPPLEMENTARY INFORMATION:
Request for Comments
The Department of the Treasury and its Alcohol and Tobacco Tax and
Trade Bureau (TTB), as part of a continuing effort to reduce paperwork
and respondent burden, invite the general public and other Federal
agencies to comment on the proposed or continuing information
collections listed below in this notice, as required by the Paperwork
Reduction Act of 1995 (44 U.S.C. 3501 et seq.).
Comments submitted in response to this notice will be included or
summarized in our request for Office of Management and Budget (OMB)
approval of the relevant information collection. All comments are part
of the public record and subject to disclosure. Please do not include
any confidential or inappropriate material in comments.
For each information collection listed below, we invite comments
on: (a) Whether the information collection is necessary for the proper
performance of the agency's functions, including whether the
information has practical utility; (b) the accuracy of the agency's
estimate of the information collection's burden; (c) ways to enhance
the quality, utility, and clarity of the information collected; (d)
ways to minimize the information collection's burden on respondents,
including through the use of automated collection techniques or other
forms of information technology; and (e) estimates of capital or start-
up costs and costs of operation, maintenance, and purchase of services
to provide the requested information.
Information Collections Open for Comment
Currently, we are seeking comments on the following information
collections (forms, recordkeeping requirements, or questionnaires):
Title: Application for Amended Basic Permit under the Federal
Alcohol Administration Act.
OMB Number: 1513-0019.
TTB Form Number: F 5100.18.
Abstract: The Federal Alcohol Administration Act (FAA Act) at 27
U.S.C. 203 requires that a person apply for and receive a permit (known
as a ``basic permit'') to engage in the business of importing distilled
spirits, wine, or malt beverages into the United States; to engage in
the business of distilling spirits or producing wine; and to engage in
the business of purchasing for resale at wholesale distilled spirits,
wine, or malt beverages. Section 204 of the FAA Act imposes minimum
requirements for basic permits and authorizes the Secretary of the
Treasury to prescribe the manner and form of all applications for basic
permits.
TTB F 5100.18 is completed by a person who has a basic permit under
the FAA Act and wants to amend that permit. Amendment of a basic permit
may become necessary when changes
[[Page 42723]]
occur in name, ownership, location, or activities of the permittee. The
furnished information enables TTB to determine whether an applicant for
an amended basic permit meets the statutory requirements in 27 U.S.C.
204.
Current Actions: TTB is submitting this information collection as a
revision. While the information collection remains unchanged, TTB is
increasing the estimated number of respondents and burden hours due to
an increase in the number of beverage alcohol industry members applying
for amended basic permits under the FAA Act.
Type of Review: Revision of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 3,035.
Estimated Total Annual Burden Hours: 1,396.
Title: Application for an Industrial Alcohol User Permit.
OMB Number: 1513-0028.
TTB Form Number: F 5150.22.
Abstract: The Internal Revenue Code of 1986 (IRC) at 26 U.S.C. 5271
authorizes the Secretary of the Treasury to prescribe regulations
requiring persons using tax-free alcohol for certain nonbeverage
purposes (hospitals, laboratories, research centers, etc.) and persons
using or dealing in specially denatured spirits (alcohol and/or rum) to
apply for and receive a permit to do so prior to commencing business.
The TTB regulations prescribe the use of TTB F 5150.22 as the
application form for users or dealers of specially denatured spirits
(alcohol/rum) and for users of tax-free alcohol. Respondents use TTB F
5150.22 to apply for or amend a permit to withdraw and deal in
specially denatured alcohol under 27 CFR 20.41, or to use tax-free
alcohol under 27 CFR 22.41. TTB uses the information reported on the
form to, among other things, determine the eligibility of the applicant
to engage in certain operations, the location of the business, and
whether the operations will be in conformance with Federal laws and
regulations.
Current Actions: TTB is submitting this information collection for
extension purposes only. The information collection, estimated number
of respondents, and estimated number of burden hours remain unchanged.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits; Not-for-profit
institutions.
Estimated Number of Respondents: 575.
Estimated Total Annual Burden Hours: 435.
Title: Report--Manufacturer of Tobacco Products or Cigarette Papers
and Tubes; Report--Manufacturer of Processed Tobacco.
OMB Number: 1513-0033.
TTB Form Number: F 5210.5 and F 5250.1.
Abstract: The IRC at 26 U.S.C. 5722 requires that every
manufacturer of tobacco products, processed tobacco, or cigarette
papers and tubes make reports containing such information, in such
form, at such times, and for such periods as the Secretary of the
Treasury shall by regulation prescribe. The TTB regulations at 27 CFR
40.202, 40.422, and 40.522 prescribe, as appropriate, the use of TTB F
5210.5 to report taxable articles manufactured, received, and removed
per month, and the use of TTB F 5250.1 to report all processed tobacco
manufactured, received, and removed per month. TTB uses the collected
information to ensure that Federal excise taxes have been properly paid
and that manufacturers are in compliance with applicable Federal law
and regulations.
Current Actions: TTB is submitting this information collection as a
revision. While the information collection is unchanged, TTB is
decreasing the number of annual respondents, responses, and burden
hours due to a decrease in the number of regulated tobacco industry
members.
Type of Review: Revision of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 210.
Estimated Total Annual Burden Hours: 5,040.
Title: Manufacturers of Nonbeverage Products--Records to Support
Claims for Drawback (TTB REC 5530/2).
OMB Number: 1513-0073.
TTB Recordkeeping Number: REC 5530/2.
Abstract: The IRC, at 26 U.S.C. 5111-5114, provides that
manufacturers using distilled spirits in certain products such as
medicines, food, flavors, and perfume may receive drawback for the
Federal excise taxes paid on the distilled spirits used for these
specified purposes. This drawback on the taxes paid allows the
manufacturer to recover all but $1.00 per proof gallon of the tax
imposed on distilled spirits.
The recordkeeping requirements to support drawback claims included
in TTB REC 5530/2 are necessary to protect the revenue by preventing
diversion of such spirits to beverage use. The required source records
include information about distilled spirits received, gauge records,
evidence of taxes paid, the date spirits were used, the quantity and
kind used in each product, receipt and usage of other ingredients (to
validate formula compliance), inventory records, records of recovered
alcohol, the quantity of intermediate products transferred to other
plants, the disposition of each nonbeverage product produced, and the
purchasers (except for retail sales). Regulations prescribing these
records are set forth in 27 CFR part 17.
Current Actions: TTB is submitting this information collection as a
revision. While the information collection remains unchanged, TTB is
increasing the number of respondents and burden hours due to an
increase in the number of manufacturers of non-beverage products who
submit drawback claims to TTB.
Type of Review: Revision of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 530.
Estimated Total Annual Burden Hours: 11,130.
Title: Proprietors or Claimants Exporting Liquors (TTB REC 5900/1).
OMB Number: 1513-0075.
TTB Recordkeeping Number: REC 5900/1.
Abstract: Under sections 5053, 5214, and 5362 of the IRC (26 U.S.C.
5053, 5214, and 5362), distilled spirits, wine, and beer may be
exported without payment of Federal excise tax. In addition, taxpaid
distilled spirits, wine, and beer may be exported and drawback (refund)
claimed on the taxes paid. To protect the revenue, exporters must
complete various TTB and customs forms to show that the products were
in fact exported. Under the TTB regulations in 27 CFR part 28 and this
recordkeeping requirement, exporters are required to maintain copies of
all pertinent forms and commercial records that document exportation,
and such records must be maintained for not less than 3 years.
Current Actions: TTB is submitting this information collection for
extension purposes only. The information collection, estimated number
of respondents, and estimated number of burden hours remain unchanged.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 120.
[[Page 42724]]
Estimated Total Annual Burden Hours: 7,200.
Title: Administrative Remedies--Closing Agreements.
OMB Number: 1513-0099.
Abstract: The IRC at section 7121 (26 U.S.C. 7121) authorizes the
Secretary of the Treasury to enter into an agreement in writing with
any person relating to the liability of such person (or of the person
or estate for whom he or she acts) in respect to any internal revenue
tax for any taxable period. The TTB regulations pertaining to closing
agreements, including the requirement for a taxpayer to submit a
written request to TTB to enter into a closing agreement, are set forth
at 27 CFR 70.485. TTB uses the information submitted in the request and
any supporting documentation to begin a review as to whether an
agreement should be pursued.
Current Actions: TTB is submitting this information collection as a
revision. While the information collection remains the same, TTB is
increasing the number of respondents and burden hours association with
this collection due to an increase in the number of closing agreements
entered into by a respondent and TTB.
Type of Review: Revision of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 5.
Estimated Total Annual Burden Hours: 5.
Dated: September 5, 2017.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2017-19166 Filed 9-8-17; 8:45 am]
BILLING CODE 4810-31-P