Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests, 56327-56328 [2017-25680]

Download as PDF ethrower on DSK3G9T082PROD with NOTICES Federal Register / Vol. 82, No. 227 / Tuesday, November 28, 2017 / Notices Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 1,000. Title: Reports of Certain Domestic Coin and Currency Transactions. OMB Control Number: 1506–0056. Type of Review: Revision of a currently approved collection. Abstract: Upon a finding that additional reporting or recordkeeping is necessary to carry out the purposes, or prevent the evasion, of the Bank Secrecy Act, Treasury may issue an order requiring financial institutions or groups of financial institutions in certain geographic locations to report certain transactions in prescribed amounts for a limited period of time (31 CFR 1010.360). Financial institutions subject to a geographic targeting order must maintain records for such period of time as the order requires but not more than 5 years (31 CFR 1010.410(d)). Although the burden is stated as an annual burden in accordance with the Paperwork Reduction Act, the estimated annual burden is not intended to indicate that there is a geographic targeting order in effect throughout a year or in each year. Form: None. Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 8,000. Title: Purchases of Bank Checks and Drafts, Cashier’s Checks, Money Orders and Traveler’s Checks. OMB Control Number: 1506–0057. Type of Review: Extension without change of a currently approved collection. Abstract: Financial institutions must maintain records of certain information related to the sale of bank checks and drafts, cashiers checks, money orders, or traveler’s checks when the sale involves currency between $3,000–$10,000. The records must be maintained for a period of five years and be made available to Treasury upon request. Form: None. Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 456,750. Title: Records to be Made and Retained by Financial Institutions. OMB Control Number: 1506–0058. Type of Review: Extension without change of a currently approved collection. Abstract: Each financial institution must retain an original or copy of records related to extensions of credit in excess of $10,000 (other than those secured by real property), and records VerDate Sep<11>2014 19:51 Nov 27, 2017 Jkt 244001 related to transfers of funds, currency, other monetary instruments, checks, investment securities, or credit of more than $10,000 to or from the United States (31 CFR 1010.410(a)–(d)). Banks and non-bank financial institutions must also maintain records related to, and include certain information as part of, funds transfers or transmittals of funds involving more than $3,000 (31 CFR 1010.410(e)–(f)–(g)). The required records must be maintained for five years (31 CFR 1010.430). Form: None. Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 2,150,200. Authority: 44 U.S.C. 3501 et seq. Dated: November 21, 2017. Spencer W. Clark, Treasury PRA Clearance Officer. [FR Doc. 2017–25574 Filed 11–27–17; 8:45 am] BILLING CODE 4810–02–P 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 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 December 28, 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 SUMMARY: PO 00000 Frm 00120 Fmt 4703 Sfmt 4703 56327 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: Application for an Industrial Alcohol User Permit. OMB Control Number: 1513–0028. Type of Review: Extension without change of a currently approved collection. Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5271 authorizes the Secretary of the Treasury to prescribe regulations requiring persons using taxfree 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. Under that authority, the TTB regulations prescribe the use of TTB F 5150.22 as the application form for dealers or users of specially denatured spirits (alcohol/ rum) (see 27 CFR 20.41) and for users of tax-free alcohol (see 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 involving specially denatured or tax-free alcohol, the location of the business or entity, and whether the operations will be in conformance with Federal laws and regulations. Form: TTB F 5150.22. Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 357. Title: Report—Manufacturer of Tobacco Products or Cigarette Papers and Tubes; Report—Manufacturer of Processed Tobacco. OMB Control Number: 1513–0033. Type of Review: Extension without change of a currently approved collection. Abstract: The Internal Revenue Code at 26 U.S.C. 5722 requires that every manufacturer of tobacco products, cigarette papers and tubes, or processed tobacco 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 tobacco products and cigarette papers and tubes manufactured, received, and removed E:\FR\FM\28NON1.SGM 28NON1 ethrower on DSK3G9T082PROD with NOTICES 56328 Federal Register / Vol. 82, No. 227 / Tuesday, November 28, 2017 / Notices 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. Form: TTB F 5210.5, TTB F 5250.1. Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 2,820. Title: Manufacturers of Nonbeverage Products—Records to Support Claims for Drawback. OMB Control Number: 1513–0073. Type of Review: Extension without change of a currently approved collection. Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5001 imposes a Federal excise tax of $13.50 per proof gallon on distilled spirits produced or imported into the United States. However, the IRC at 26 U.S.C. 5111– 5114, allows manufacturers of certain nonbeverage products that are unfit for beverage use—medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume—to claim drawback (refund) of all but $1.00 per proof gallon of the excise tax paid on the distilled spirits used in the production of such products. Under these IRC authorities, TTB has issued regulations governing nonbeverage product drawback claims, contained in 27 CFR part 17, which includes a requirement to keep source records supporting such claims. 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). These records are necessary to protect the revenue; the required records help prevent fraudulent claims and the diversion to beverage use of spirits on which nonbeverage product drawback is claimed. Form: None. Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 11,130. Title: Proprietors or Claimants Exporting Liquors. OMB Control Number: 1513–0075. VerDate Sep<11>2014 19:51 Nov 27, 2017 Jkt 244001 Type of Review: Extension without change of a currently approved collection. Abstract: Under the Internal Revenue Code at 26 U.S.C. 5053, 5214, and 5362, distilled spirits, wine, and beer may be exported without payment of Federal excise tax. In addition, under the IRC at 26 U.S.C. 5055 and 5062, taxpaid distilled spirits, wine, and beer may be exported and the exporter may claim drawback (refund) on the excise 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 alcohol beverage export regulations in 27 CFR part 28, proprietors and drawback claimants are required to maintain record copies of all pertinent forms and commercial records that document the exportation of nontaxpaid alcohol beverages and the exportation of taxpaid alcohol beverages for which drawback will be claimed, and such records must be maintained for not less than 3 years. Form: None. Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 750. Title: Administrative Remedies— Requests for Closing Agreements. OMB Control Number: 1513–0099. Type of Review: Extension without change of a currently approved collection. Abstract: The IRC, at 26 U.S.C. 7121, authorizes the Secretary of the Treasury to enter into a written agreement 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. That IRC section also states that such agreements, once approved, are final and conclusive, unless it is shown that the taxpayer exhibited fraud or malfeasance, or misrepresented a material fact. Under its delegated authority, TTB has issued regulations at 27 CFR 70.485 pertaining to such ‘‘closing agreements.’’ Specific to this information collection, the regulation requires a taxpayer or their agent to submit a written request to TTB to enter into a closing agreement to resolve certain Federal excise tax matters. TTB uses the information collected in such a request and any attached supporting documentation to determine whether the Bureau should pursue a closing agreement with the taxpayer. Closing agreements allow TTB and a taxpayer to resolve tax liability matters prior to any adversarial legal or administrative proceedings. PO 00000 Frm 00121 Fmt 4703 Sfmt 4703 Form: None. Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 5. Authority: 44 U.S.C. 3501 et seq. Dated: November 22, 2017. Spencer W. Clark, Treasury PRA Clearance Officer. [FR Doc. 2017–25680 Filed 11–27–17; 8:45 am] BILLING CODE 4810–31–P DEPARTMENT OF THE TREASURY Terrorism Risk Insurance Program 2018 Data Call Departmental Offices, U.S. Department of the Treasury. ACTION: Request for comments. AGENCY: Pursuant to the Terrorism Risk Insurance Act of 2002 (TRIA),1 the Federal Insurance Office (FIO) requests public feedback on the proposed consolidation of the separate federal and state data calls regarding terrorism risk insurance, and the proposed data collection forms for use in the 2018 data call. Copies of these forms and associated explanatory materials (including a document identifying specific changes to the reporting templates and instructions as previously used by Treasury) are available for electronic review on the Treasury Web site at https://www.treasury.gov/ resource-center/fin-mkts/Pages/ program.aspx. State insurance regulators, through the National Association of Insurance Commissioners (NAIC), will also be separately seeking comment from stakeholders on the proposal. DATES: Submit comments on or before January 29, 2018. ADDRESSES: Submit comments electronically through the Federal eRulemaking Portal: http:// www.regulations.gov, or by mail to the Federal Insurance Office, Attn: Richard Ifft, Room 1410 MT, Department of the Treasury, 1500 Pennsylvania Avenue NW., Washington, DC 20220. Because postal mail may be subject to processing delays, it is recommended that comments be submitted electronically. If submitting comments by mail, please submit an original version with two copies. Comments concerning the proposed data collection forms and SUMMARY: 1 Public Law 107–297, 116 Stat. 2322, codified at 15 U.S.C. 6701, note. Because the provisions of TRIA (as amended) appear in a note, instead of particular sections, of the United States Code, the provisions of TRIA are identified by the sections of the law. E:\FR\FM\28NON1.SGM 28NON1

Agencies

[Federal Register Volume 82, Number 227 (Tuesday, November 28, 2017)]
[Notices]
[Pages 56327-56328]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-25680]


-----------------------------------------------------------------------

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 requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before December 28, 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: Application for an Industrial Alcohol User Permit.
    OMB Control Number: 1513-0028.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The Internal Revenue Code (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. 
Under that authority, the TTB regulations prescribe the use of TTB F 
5150.22 as the application form for dealers or users of specially 
denatured spirits (alcohol/rum) (see 27 CFR 20.41) and for users of 
tax-free alcohol (see 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 involving specially denatured 
or tax-free alcohol, the location of the business or entity, and 
whether the operations will be in conformance with Federal laws and 
regulations.
    Form: TTB F 5150.22.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 357.

    Title: Report--Manufacturer of Tobacco Products or Cigarette Papers 
and Tubes; Report--Manufacturer of Processed Tobacco.
    OMB Control Number: 1513-0033.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The Internal Revenue Code at 26 U.S.C. 5722 requires that 
every manufacturer of tobacco products, cigarette papers and tubes, or 
processed tobacco 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 tobacco products and cigarette papers and tubes 
manufactured, received, and removed

[[Page 56328]]

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.
    Form: TTB F 5210.5, TTB F 5250.1.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 2,820.

    Title: Manufacturers of Nonbeverage Products--Records to Support 
Claims for Drawback.
    OMB Control Number: 1513-0073.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5001 imposes 
a Federal excise tax of $13.50 per proof gallon on distilled spirits 
produced or imported into the United States. However, the IRC at 26 
U.S.C. 5111-5114, allows manufacturers of certain nonbeverage products 
that are unfit for beverage use--medicines, medicinal preparations, 
food products, flavors, flavoring extracts, or perfume--to claim 
drawback (refund) of all but $1.00 per proof gallon of the excise tax 
paid on the distilled spirits used in the production of such products. 
Under these IRC authorities, TTB has issued regulations governing 
nonbeverage product drawback claims, contained in 27 CFR part 17, which 
includes a requirement to keep source records supporting such claims. 
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). These 
records are necessary to protect the revenue; the required records help 
prevent fraudulent claims and the diversion to beverage use of spirits 
on which nonbeverage product drawback is claimed.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 11,130.

    Title: Proprietors or Claimants Exporting Liquors.
    OMB Control Number: 1513-0075.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Under the Internal Revenue Code at 26 U.S.C. 5053, 5214, 
and 5362, distilled spirits, wine, and beer may be exported without 
payment of Federal excise tax. In addition, under the IRC at 26 U.S.C. 
5055 and 5062, taxpaid distilled spirits, wine, and beer may be 
exported and the exporter may claim drawback (refund) on the excise 
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 alcohol beverage export regulations in 27 CFR part 28, 
proprietors and drawback claimants are required to maintain record 
copies of all pertinent forms and commercial records that document the 
exportation of non-taxpaid alcohol beverages and the exportation of 
taxpaid alcohol beverages for which drawback will be claimed, and such 
records must be maintained for not less than 3 years.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 750.

    Title: Administrative Remedies--Requests for Closing Agreements.
    OMB Control Number: 1513-0099.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The IRC, at 26 U.S.C. 7121, authorizes the Secretary of 
the Treasury to enter into a written agreement 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. That IRC section also states that such agreements, once 
approved, are final and conclusive, unless it is shown that the 
taxpayer exhibited fraud or malfeasance, or misrepresented a material 
fact. Under its delegated authority, TTB has issued regulations at 27 
CFR 70.485 pertaining to such ``closing agreements.'' Specific to this 
information collection, the regulation requires a taxpayer or their 
agent to submit a written request to TTB to enter into a closing 
agreement to resolve certain Federal excise tax matters. TTB uses the 
information collected in such a request and any attached supporting 
documentation to determine whether the Bureau should pursue a closing 
agreement with the taxpayer. Closing agreements allow TTB and a 
taxpayer to resolve tax liability matters prior to any adversarial 
legal or administrative proceedings.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 5.

    Authority: 44 U.S.C. 3501 et seq.

    Dated: November 22, 2017.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2017-25680 Filed 11-27-17; 8:45 am]
BILLING CODE 4810-31-P