Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Tax and Trade Bureau Information Collection Requests, 45622-45625 [2019-18718]

Agencies

• DEPARTMENT OF THE TREASURY

[Federal Register Volume 84, Number 168 (Thursday, August 29, 2019)]
[Notices]
[Pages 45622-45625]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-18718]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple Tax and Trade Bureau Information 
Collection Requests

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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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 30, 2019 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 [email protected] and (2) Treasury PRA 
Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8100, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Jennifer Quintana by emailing [email protected], calling 
(202) 622-0489, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Tax and Trade Bureau (TTB)

    1. Title: Personnel Questionnaire--Alcohol and Tobacco Products.
    OMB Control Number: 1513-0002.
    Type of Review: Revision of a currently approved collection.
    Description: Provisions of chapters 51 and 52 of the Internal 
Revenue Code (IRC, 26 U.S.C. chapters 51 and 52) and the Federal 
Alcohol Administration Act (FAA Act; 27 U.S.C. 201 et seq.) require 
persons wishing to engage in certain alcohol and tobacco activities to 
obtain a permit, or approval of a notice or registration, from the 
Secretary of the Treasury before beginning operations. The IRC and FAA 
Act provide that an applicant is not eligible for such permits or 
approvals if the Secretary finds that the applicant, (including company 
officers, directors, or principal investors) is not likely to lawfully 
operate or has certain criminal convictions. Under its delegated IRC 
and FAA Act authorities, the Alcohol and Tobacco Tax and Trade Bureau 
(TTB) regulations authorize the collection of information from 
applicants so that TTB can determine if they meet the minimum statutory 
and regulatory qualifications for alcohol and tobacco permits, notices, 
or registrations. To assist TTB in making such determinations, 
applicants use form TTB F 5000.9, Personnel Questionnaire--Alcohol and 
Tobacco, or its web-based Permits Online (PONL) equivalent, to provide 
TTB with information regarding their identity, business history and 
financing, and criminal record, if any.
    Form: TTB F 5000.9.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 9,350.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 9,350.
    Estimated Time per Response: 51 minutes.
    Estimated Total Annual Burden Hours: 7,958.
    2. Title: Inventory--Export Warehouse Proprietor.
    OMB Control Number: 1513-0035.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: In general, chapter 52 of the Internal Revenue Code 
(IRC, 26 U.S.C. chapter 52) imposes Federal excise tax on all tobacco 
products and cigarette papers and tubes manufactured in, or imported 
into, the United States, while exempting such articles removed for 
export, as well as all processed tobacco, from that tax. Export 
warehouses receive and store such non-taxpaid articles until they are 
removed without payment of tax for export to a foreign country, Puerto 
Rico, or the U.S. Virgin Islands, or for consumption beyond the 
internal revenue laws of the United States. In addition, the IRC, at 26 
U.S.C. 5721, requires export warehouse proprietors to take an inventory 
of all tobacco products, cigarette papers and tubes, and processed 
tobacco on hand at the commencement of business, the conclusion of 
business, and at other times as the Secretary of the Treasury shall 
prescribe by regulation. Under that IRC authority, the Alcohol and 
Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 44 
require export warehouse proprietors to make opening and closing 
inventories, as well as inventories at the time of certain

[[Page 45623]]

changes in ownership and control of the business. The regulations also 
require export warehouse proprietors to make a special inventory when 
required by the appropriate TTB officer. Export warehouse proprietors 
report inventories on TTB F 5220.3, Inventory--Export Warehouse 
Proprietor. Proprietors supply one copy of the report to TTB and keep 
one copy at their business premises. As authorized by 26 U.S.C. 5741, 
the TTB regulations require proprietors to retain their copies of these 
inventory reports for 3 years following the close of the calendar year 
in which the inventory was taken, and they must make these reports 
available for inspection by any appropriate TTB officer upon request. 
TTB uses the collected information to protect the revenue. Because 
export warehouse proprietors hold untaxed tobacco products and 
cigarette papers and tubes until such articles are exported without 
payment of tax, transferred in bond to another export warehouse, or 
returned to the manufacturer, TTB uses these inventories to establish a 
contingent Federal excise tax liability on such articles held by a 
proprietor. These inventories also aid TTB in detecting diversion of 
untaxed articles into the taxable domestic market. In addition, 
inventories of processed tobacco, which is not subject to tax, help TTB 
detect and prevent diversion of materials used for making tobacco 
products to unauthorized manufacturers who would not be accountable to 
TTB.
    Form: TTB F 5220.3.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 80.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 80.
    Estimated Time per Response: 5 hours.
    Estimated Total Annual Burden Hours: 400.
    3. Title: Distilled Spirits Plants--Excise Taxes.
    OMB Control Number: 1513-0045.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under chapter 51 of the Internal Revenue Code (IRC), 
distilled spirits produced or imported into the United States are 
subject to Federal excise tax, which is determined at the time the 
spirits are withdrawn from bond and which is paid by return, subject to 
regulations prescribed by the Secretary of the Treasury. In addition, a 
credit may be taken against that tax for the portion of a distilled 
spirits product's alcohol content derived from wine or flavors. The 
Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR 
parts 19 and 26 require distilled spirits excise taxpayers to keep 
certain records in support of the information provided on their excise 
tax returns, including information on the distilled spirits removed 
from their premises and the products' applicable tax rates, as well as 
records related to nontaxable removals, shortages, and losses. The 
required records are necessary to protect the revenue as TTB uses the 
data collected to ensure the appropriate amount of tax is paid, to 
verify claims for refunds or remission of tax, and to account for the 
transfer of certain distilled spirits excise taxes to the governments 
of Puerto Rico and the U.S. Virgin Islands.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 3,160.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 43,660.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 43,660.
    4. Title: Formula for Distilled Spirits under The Federal Alcohol 
Administration Act.
    OMB Control Number: 1513-0046.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Federal Alcohol Administration Act (FAA Act) at 27 
U.S.C. 205(e) authorizes the Secretary of the Treasury to issue 
regulations regarding the labeling of distilled spirits products to 
prevent consumer deception, to provide the consumer with adequate 
information as to the identity and quality of such products, and to 
require a statement of composition in certain cases of distilled 
spirits produced by blending or rectification or if neutral spirits 
were used in the product's production. In addition, the Internal 
Revenue Code (IRC) at 26 U.S.C. 5222(c), 5223, and 5232, authorizes the 
Secretary of the Treasury to issue regulations regarding the removal 
and addition of extraneous substances to distilling materials or the 
redistillation of domestic and imported spirits. Under those 
authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) 
regulations in 27 CFR parts 5, 19, and 26 require proprietors to obtain 
TTB approval of formulas for distilled spirits products when operations 
such as blending, mixing, purifying, refining, compounding, or 
treating, change the character, composition, class, or type of the 
spirits. Most respondents now use TTB's Formulas Online (FONL) online 
system, or its paper equivalent, TTB F 5100.51, to file such formulas, 
but TTB continues to allow respondents to file distilled spirits 
formulas using the legacy form, TTB F 5110.38, which is approved under 
this control number. Respondents use this form to list ingredients, 
and, in some cases, the process used to produce the product. TTB uses 
the collected information to determine if a distilled spirits product 
meets the applicable statutory and regulatory requirements.
    Form: TTB F 5110.38.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 50.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 50.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 50.
    5. Title: Stills: Notices, Registration, and Records.
    OMB Control Number: 1513-0063.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC), at 26 U.S.C. 5101 and 
5179, allows the Secretary of the Treasury to issue regulations to 
require manufacturers of stills to submit notices regarding the 
manufacture and setup of stills, and it requires all persons who 
possess or have custody of a still to register it with the Secretary 
and provide information as to its location, type, capacity, ownership, 
and the purpose for which it will be used. Under those authorities, the 
Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR 
part 29 require still manufacturers to provide certain notices and keep 
certain records regarding the manufacture and setup of stills. Those 
regulations also require still owners to register their stills with TTB 
and provide certain notices and keep certain records regarding such 
registrations and changes in ownership or location of stills. The 
required information is necessary to protect the revenue as TTB uses 
the information to identify persons who possess stills used to produce 
distilled spirits, which are, in general, subject to Federal excise tax 
under the IRC.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 10.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 40.

[[Page 45624]]

    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 40.
    6. Title: Records of Operations--Manufacturer of Tobacco Products 
or Processed Tobacco.
    OMB Control Number: 1513-0068.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5741 
requires manufacturers of tobacco products, cigarette papers or tubes, 
or processed tobacco to keep records, subject to Government inspection, 
as the Secretary of the Treasury prescribes by regulation. Under that 
authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) 
regulations in 27 CFR part 40 require such manufacturers to keep daily 
records regarding raw materials received and products manufactured, 
removed, returned, consumed, transferred, destroyed, lost, or disclosed 
as shortages. Those regulations provide that manufacturers may use 
usual and customary commercial records, where possible, to keep and 
maintain the required data, provided that TTB may readily ascertain the 
information. Also, manufacturers must maintain the required records for 
3 years and make them available for TTB inspection upon request. This 
information collection is necessary to protect the revenue as it 
provides accountability over the receipt, production, and disposition 
of taxable tobacco products and cigarette papers and tubes, and over 
processed tobacco that, while not subject to tax, may be diverted to 
the illegal manufacture of taxable tobacco products.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 235.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 235.
    Estimated Time per Response: 2 hours.
    Estimated Total Annual Burden Hours: 470.
    7. Title: Tobacco Export Warehouse--Record of Operations.
    OMB Control Number: 1513-0070.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: In general, chapter 52 of the Internal Revenue Code 
(IRC, 26 U.S.C. chapter 52) imposes Federal excise tax on all tobacco 
products and cigarette papers and tubes manufactured in, or imported 
into, the United States, while exempting such articles removed for 
export, as well as all processed tobacco, from that tax. Export 
warehouses receive and store such non-taxpaid articles until they are 
removed without payment of tax for export to a foreign country, Puerto 
Rico, or the U.S. Virgin Islands, or for consumption beyond the 
internal revenue laws of the United States. To protect the revenue, the 
IRC at 26 U.S.C. 5741 requires tobacco industry members, including 
export warehouse proprietors, to keep records as the Secretary of the 
Treasury prescribes by regulation. Under that IRC authority, the 
Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR 
part 44 require export warehouse proprietors to keep records showing 
the date, kind, quantity, and manufacturer of all tobacco products, 
cigarette papers and tubes, and processed tobacco received, removed, 
transferred, destroyed, lost, or returned to the manufacturer or to a 
customs bonded warehouse proprietor. The required records are necessary 
to protect the revenue as they allow transactions involving non-taxpaid 
articles to be traced and verified to ensure that no Federal excise tax 
liabilities were incurred through the diversion of such articles to 
taxable uses.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 80.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 80.
    Estimated Time per Response: 0 hours. The burden consists only of 
customary and usual business practices.
    Estimated Total Annual Burden Hours: 0.
    8. Title: Applications and Notices--Manufacturers of Nonbeverage 
Products.
    OMB Control Number: 1513-0072.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: In general, the Internal Revenue Code (IRC) at 26 
U.S.C. 5001 imposes Federal excise tax on each proof gallon of 
distilled spirits produced in or imported into the United States. 
However, under the IRC at 26 U.S.C. 5111-5114, persons using distilled 
spirits to produce certain nonbeverage products (medicines, medicinal 
preparations, food products, flavors, flavoring extracts, or perfume) 
may claim drawback (refund) of all but $1.00 per proof gallon of the 
Federal excise tax paid on the distilled spirits used to make such 
products, subject to regulations issued by the Secretary ``to secure 
the Treasury against frauds.'' Under those IRC authorities, the Alcohol 
and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 17 
require manufacturers to submit certain applications and notices to TTB 
regarding their use of distilled spirits in the production of 
nonbeverage products eligible for drawback. The required applications, 
which require TTB approval, cover nonbeverage activities that present 
significant jeopardy to the revenue, while the required notices, which 
do not require TTB approval, cover activities that present less 
jeopardy to the revenue. This information collection is necessary to 
protect the revenue as it helps prevent diversion of distilled spirits 
to beverage use and ensures that nonbeverage product activities comply 
with the law and TTB regulations.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 350.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 700.
    Estimated Time per Response: 30 minutes.
    Estimated Total Annual Burden Hours: 350.
    9. Title: Records of Things of Value to Retailers, and Occasional 
Letter Reports from Industry Members Regarding Information on 
Sponsorships, Advertisements, Promotions, etc., under the FAA Act.
    OMB Control Number: 1513-0077.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Federal Alcohol Administration Act (FAA Act) at 27 
U.S.C. 205 generally prohibits alcohol beverage producers, importers, 
or wholesalers from offering inducements to alcohol retailers--giving 
things of value or conducting certain types of advertisements, 
promotions, or sponsorships--unless such an action is specifically 
exempted by regulation. Under that FAA Act authority, the Alcohol and 
Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 6, 
``Tied-House,'' describe exceptions to the general FAA Act prohibition 
on offering inducements to retailers and also describe things that are 
considered to be ``things of value'' for purposes of determining 
whether an inducement has been offered. Among other provisions, those 
regulations require alcohol beverage industry members to keep records 
concerning things of value furnished to retailers, identifying the item 
and the retailer receiving it, along with the industry member's cost 
and any charges to the retailer for the item. Industry members may use 
usual and

[[Page 45625]]

customary business records to satisfy that recordkeeping requirement, 
and such records must be retained for 3 years, available for TTB 
inspection. In addition, the part 6 regulations provide that TTB may 
require, as part of a trade practice investigation, a letterhead report 
from an alcohol industry member regarding any advertisements, 
promotions, sponsorships, or other activities conducted by, on behalf 
of, or benefiting the industry member. This information collection is 
necessary to detect and prevent unfair trade practices as defined by 
the FAA Act, and ensure compliance with the Act's trade practice 
exceptions and limitations.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 59,950.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 59,950.
    Estimated Time per Response: 8 hours for occasional letter reports, 
0 hours for records of things of value.
    Estimated Total Annual Burden Hours: 80.
    10. Title: Application for Permit to Manufacture or Import Tobacco 
Products or Processed Tobacco or to Operate an Export Warehouse and 
Applications to Amend Such Permits.
    OMB Control Number: 1513-0078.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5712 and 
5713 requires that importers and manufacturers of tobacco products or 
processed tobacco and export warehouse proprietors apply for and obtain 
a permit before engaging in such operations, or at such other times, as 
the Secretary of the Treasury may prescribe by regulation. In addition, 
26 U.S.C. 5712 sets forth certain circumstances under which a permit 
application may be denied, such as if the applicant, including any 
corporate officer, director, or principle stockholder, is ineligible to 
obtain a permit by reason of business experience, financial standing, 
or certain criminal convictions. Under those IRC authorities, the 
Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR 
parts 40, 41, and 44 require tobacco industry members to submit 
applications using the prescribed TTB forms for new permits or, under 
certain circumstances, amended permits. Applicants use those forms and 
any required supporting documents to identify themselves and their 
business, along with its location, organization, financing, and major 
investors. Once TTB issues a permit, the permittee must retain a copy 
of their application package for as long as they continue in business, 
available for TTB inspection upon request. This information collection 
is necessary to protect the revenue by ensuring that only persons 
eligible the law are provided a permit to engage in such tobacco-
related businesses.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 470.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 470.
    Estimated Time per Response: Varies from 1-2 hours per response.
    Estimated Total Annual Burden Hours: 630.
    11. Title: Distilled Spirits Plant Equipment and Structures.
    OMB Control Number: 1513-0080.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5178 and 
5180 authorizes the Secretary of the Treasury to issue regulations 
regarding the location, construction, and arrangement of distilled 
spirits plants (DSPs), the identification of DSP structures, equipment, 
pipes, and tanks, and the posting of an exterior sign at their place of 
business. The IRC at 26 U.S.C. 5206 also requires DSP proprietors to 
mark containers of distilled spirits, subject to regulations prescribed 
by the Secretary. The Alcohol and Tobacco Tax and Trade Bureau (TTB) 
regulations concerning the identification of DSP plants, equipment, 
structures, and bulk containers are contained in 27 CFR part 19. Those 
regulations describe the exterior identification sign required at DSPs 
and the identification signs or marks on DSP structures, cookers, 
fermenters, stills, tanks, and other major equipment. The regulations 
also require tank cars and tank trucks used by DSPs as bulk conveyances 
for distilled spirits to be permanently and legibly marked with 
identifying information and capacity. The information set forth under 
this information collection is necessary to protect the revenue and 
facilitate inspections, as TTB uses the required signs and marks to 
identify the location, use, and capacity of a DSP's structures, 
equipment, and conveyances.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 3,160.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 3,160.
    Estimated Time per Response: 0 hours. The burden consists only of 
customary and usual business practices.
    Estimated Total Annual Burden Hours: 0.
    12. Title: Labeling of Sulfites in Alcohol Beverages.
    OMB Control Number: 1513-0084.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The U.S. Food and Drug Administration (FDA) has 
determined that sulfating agents are human allergens that can have 
serious health implications for persons who are allergic to sulfites, 
particularly asthmatics, and, as a result, FDA regulations require food 
labels to declare the presence of sulfites if there are 10 parts per 
million (ppm) or more of a sulfating agent in a finished food product. 
Under the Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 
205(e), the Secretary of the Treasury is authorized to issue 
regulations requiring alcohol beverage labels to provide ``adequate 
information'' to consumers regarding the identity and quality of such 
products. Under that FAA Act authority and consistent with FDA's food 
labeling requirements, the Alcohol and Tobacco Tax and Trade Bureau 
(TTB) alcohol beverage labeling regulations in 27 CFR part 4 (wine), 
part 5 (distilled spirits), and part 7 (beer) require a declaration of 
sulfites on the labels of alcohol beverages released from domestic 
bottling premises or customs custody when sulfites are present in such 
products at levels of 10 or more ppm. This label disclosure is 
necessary to protect sulfite-sensitive consumers from products that 
potentially could be harmful to them.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 24,700.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 24,700.
    Estimated Time per Response: 40 minutes.
    Estimated Total Annual Burden Hours: 16,476.

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

    Dated: August 26, 2019.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2019-18718 Filed 8-28-19; 8:45 am]
BILLING CODE 4810-31-P