Proposed Information Collections; Comment Request (No. 77), 785-788 [2020-00018]
Download as PDF
Federal Register / Vol. 85, No. 4 / Tuesday, January 7, 2020 / Notices
khammond on DSKJM1Z7X2PROD with NOTICES
Proprietary Information
Because information received in
response to this RFI may be used to
structure future programs and/or
otherwise be made available to the
public, respondents are strongly advised
to NOT include any information in their
responses that might be considered
business sensitive, proprietary, or
otherwise confidential. However,
respondents may choose to include such
information in their submissions if they
believe it will significantly assist DOT
in the design of the Challenge.
Responses containing confidential,
proprietary, or privileged information
must be conspicuously marked as
described below. Failure to comply with
these marking requirements may result
in the disclosure of the unmarked
information under the Freedom of
Information Act, 5 U.S.C. 552.
If a response contains trade secrets or
confidential commercial or financial
information, the respondent must
include a cover sheet identifying the
specific pages containing that
information. The cover sheet must also
provide evidence that the respondent
actually or customarily treats the
information as private.
In addition, the respondent must (1)
mark the header and footer of every
page that contains trade secrets or
confidential commercial or financial
information with ‘‘Contains
Confidential Information Exempt from
Public Disclosure’’ and (2) identify
every line and paragraph containing
such information with double brackets
or highlighting.
Evaluation and Administration by
Federal and Non-Federal Personnel
Federal employees are subject to
criminal prosecution for the
unauthorized disclosure of
appropriately and properly marked
confidential information under 18
U.S.C. 1905. The government may seek
the advice of qualified non-federal
personnel and use non-federal
personnel to conduct routine,
nondiscretionary administrative
activities. Submissions may be reviewed
by support contractors and private
consultants. By submitting your
response, the respondent consent to
DOT providing it to non-federal parties.
Non-federal parties will be obliged to
maintain the confidentiality of any
submissions prior to being given access
to those submissions.
Request for Information
Category 1: Challenge Topic and Design
1. The Challenge could address
elements of independently using a
VerDate Sep<11>2014
16:15 Jan 06, 2020
Jkt 250001
passenger vehicle, as described above.
Are crucial elements missing? If so,
please describe the missing element(s)
and discuss how they create challenges
for independent travel.
2. Is there benefit to including an
option for the development of a full
concept design for inclusive vehicles
(i.e., in reimagining the vehicle design)?
If so, please explain why and describe
what requirements should be
considered as part of this concept
proposal.
3. How can proposals account for
uncertainty in the development path of
automated vehicles while still
demonstrating novel and realistic
concepts for inclusive design?
4. Stakeholder engagement is an
important aspect of the Inclusive Design
Challenge. In what ways should DOT
continue stakeholder engagement
throughout the project to support teams
in receiving valuable feedback on their
designs (e.g., expert panels, public
webinars that solicit feedback etc.)?
5. Are Stage I awards sufficient for
enabling the development of a prototype
for Stage II?
6. Do the proposed Challenge
background, purpose, and challenge
features sections above provide
sufficient information to inform
proposals? If not, what additional
information would be helpful?
785
without access to a smartphone or
bank account
h. Other criteria
3. How would evaluation criteria be
different if there were two types of
proposals being considered (such as
components and full design)?
Footnotes
1. Dynamic Driving Task and Operational
Design Domain are both defined by SAE
International in standard J3016:
Taxonomy and Definitions for Terms
Related to Driving Automation Systems
for On-Road Motor Vehicles (https://
www.sae.org/standards/content/j3016_
201806/)
2. See SAE International standard J3016:
Taxonomy and Definitions for Terms
Related to Driving Automation Systems
for On-Road Motor Vehicles for
definitions of driving automation levels
(https://www.sae.org/standards/content/
j3016_201806/)
Finch Fulton,
Deputy Assistant Secretary for Transportation
Policy.
[FR Doc. 2020–00009 Filed 1–6–20; 8:45 am]
BILLING CODE 4910–9X–P
DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade
Bureau
[Docket No. TTB–2020–0001]
Category 2: Evaluation
1. How can DOT evaluate proposals
on the basis of:
a. Inclusiveness?
b. Production feasibility?
c. Expected user experience?
2. What evaluation criteria are most
important when considering how
proposals can best enable access to AVs
for persons with disabilities:
a. Description of how the proposed
solution contributes to independent
travel
b. Demonstration of a realistic
understanding of users and their
unique needs
c. Demonstration of the engineering
needs and explaining how the team
arrived at that determination of
need
d. Determination of the potential cost
and manufacturability
e. Thorough description of the user
experience when the technology is
implemented
f. Consideration of the human-machine
interface needs both inside and
outside of the vehicle
g. Consideration of a range of needs and
limitations, including users in a
range of geographic contexts,
income brackets, and with and
PO 00000
Frm 00117
Fmt 4703
Sfmt 4703
Proposed Information Collections;
Comment Request (No. 77)
Alcohol and Tobacco Tax and
Trade Bureau (TTB); Treasury.
ACTION: Notice and request for
comments.
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.
DATES: We must receive your written
comments on or before March 9, 2020.
ADDRESSES: As described below, you
may send comments on the information
collections described 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. We no longer
accept public comments via email or
fax.
• Internet: To submit comments
online, use the comment form for this
document posted within Docket No.
TTB–2019–0001 on the
‘‘Regulations.gov’’ e-rulemaking website
at https://www.regulations.gov;
SUMMARY:
E:\FR\FM\07JAN1.SGM
07JAN1
786
Federal Register / Vol. 85, No. 4 / Tuesday, January 7, 2020 / Notices
khammond on DSKJM1Z7X2PROD with NOTICES
• U.S. Mail: Send comments to the
Paperwork Reduction Act Officer,
Regulations and Rulings Division,
Alcohol and Tobacco Tax and Trade
Bureau, 1310 G Street NW, Box 12,
Washington, DC 20005.
• Hand Delivery/Courier: Delivery
comments to the Paper Reduction Act
Officer, Regulations and Rulings
Division, 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
described in this document. You must
reference the information collection’s
title, form or recordkeeping requirement
number, and OMB control number (if
any) in your comment.
You may view copies of this
document, the information collections
described in it and any associated
instructions, and all comments received
in response to this document within
Docket No. TTB–2019–0001 at https://
www.regulations.gov. A link to that
docket is posted on the TTB website 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, Regulations and
Rulings Division, Alcohol and Tobacco
Tax and Trade Bureau, 1310 G Street
NW, Box 12, Washington, DC 20005;
202–453–1039, ext. 135; or
informationcollections@ttb.gov (please
do not submit comments 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 their
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
described 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 your
comments.
VerDate Sep<11>2014
16:15 Jan 06, 2020
Jkt 250001
We invite comments on: (a) Whether
an 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.
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 has
a valid OMB control number.
Information Collections Open for
Comment
Currently, we are seeking comments
on the following forms, letterhead
applications or notices, recordkeeping
requirements, questionnaires, or
surveys:
OMB Control No. 1513–0041
Title: Distilled Spirits Plants—
Records and Monthly Reports of
Processing Operations.
TTB Form Number: TTB F 5110.28.
TTB Recordkeeping Number: TTB
REC 5110/03.
Abstract: In general, the Internal
Revenue Code of 1986, as amended
(IRC), at 26 U.S.C. 5001, imposes a
Federal excise tax on distilled spirits
produced or imported into the United
States, and imposes related
recordkeeping and reporting
requirements. The IRC at 26 U.S.C. 5207
requires that distilled spirits plant (DSP)
proprietors keep records and submit
reports regarding their production,
storage, denaturation, and processing
operations in such form and manner as
the Secretary of the Treasury (Secretary)
by regulation prescribes. Under that IRC
authority, the TTB regulations in 27
CFR part 19 require DSP proprietors to
keep records regarding their processing
operations, as well as any wholesale
liquor dealer or taxpaid storeroom
operations they conduct. The part 19
regulations also require DSP proprietors
to submit monthly reports of those
processing operations (based on the
required records) using form TTB F
5110.28. TTB uses the collected
information to ensure proper tax
collection. TTB also aggregates the
collected information to produce
PO 00000
Frm 00118
Fmt 4703
Sfmt 4703
generalized distilled spirits statistical
reports for release to the public.
Current Actions: There are no
program changes associated with this
information collection, and TTB is
submitting it for extension purposes
only. However, due to a change in
agency estimates resulting from
continued growth in the number of
DSPs in the United States, particularly
small distilleries, TTB is increasing the
number of annual respondents,
responses, and burden hours reported
for this collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits; State, local, and tribal
governments.
Estimated Annual Burden
• Number of Respondents: 3,700.
• Average Responses per Respondent:
12.
• Number of Responses: 44,400.
• Average Per-Response Burden: 2
hours (1 hour for recordkeeping and 1
hour for reporting).
• Total Burden: 88,800 hours.
OMB Control No. 1513–0058
Title: Usual and Customary Business
Records Maintained by Brewers.
TTB Recordkeeping Number: TTB
REC 5130/1.
Abstract: The IRC at 26 U.S.C. 5415
requires brewers to keep records in such
form and containing such information
as the Secretary of the Treasury may by
regulation prescribe as necessary to
protect the revenue. Under that IRC
authority, the TTB regulations in 27
CFR part 25 require brewers to keep
usual and customary business records
that allow TTB to verify various brewer
activities, including, for example, the
quantities of raw materials received at a
brewery, the quantity of beer and cereal
beverages produced and removed
taxpaid or without payment of tax from
a brewery, and the quantity of beer
previously removed subject to tax that is
returned to the brewery.
Current Actions: There are no
program changes associated with this
information collection, and TTB is
submitting it for extension purposes
only. However, due to a change in
agency estimates resulting from
continued growth in the number of
breweries in the United States, TTB is
increasing the number of annual
respondents and responses to this
information collection. But, TTB is
removing the one hour of burden
previously reported for this information
collection as a place holder since, under
the OMB regulations at 5 CFR
1320.3(b)(2), regulatory requirements to
E:\FR\FM\07JAN1.SGM
07JAN1
khammond on DSKJM1Z7X2PROD with NOTICES
Federal Register / Vol. 85, No. 4 / Tuesday, January 7, 2020 / Notices
maintain usual and customary records
kept during the normal course of
business place no burden on
respondents.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits.
normal course of business place no
burden on respondents.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profits; Federal Government, State,
local, and tribal governments.
Estimated Annual Burden
• Number of Respondents: 12,000.
• Average Responses per Respondent:
One.
• Number of Responses: 12,000.
• Average Per-Response and Total
Burden: None. (Under the OMB
regulations 5 CFR 1320.3(b)(2),
regulatory requirements to maintain
usual and customary records kept
during the normal course of business
place no burden on respondents as
defined in the Paperwork Reduction
Act.)
• Number of Respondents: 5,600.
• Average Responses per Respondent:
One.
• Number of Responses: 5,600.
• Average Per-Response and Total
Burden: None. (Under the OMB
regulations 5 CFR 1320.3(b)(2),
regulatory requirements to maintain
usual and customary records kept
during the normal course of business
place no burden on respondents as
defined in the Paperwork Reduction
Act.)
OMB Control No. 1513–0059
Title: Usual and Customary Business
Records Relating to Tax-Free Alcohol.
TTB Recordkeeping Number: TTB
REC 5110/05.
Abstract: In general, the IRC at 26
U.S.C. 5001 imposes a Federal excise
tax on distilled spirits produced or
imported into the United States.
However, under the IRC at 26 U.S.C.
5214, distilled spirits may be withdrawn
free of tax for nonbeverage purposes for
use by Federal, State, and local
governments, certain educational
organizations and institutions, research
laboratories, hospitals, blood banks,
sanitariums, and nonprofit clinics,
subject to regulations prescribed by the
Secretary. Under that IRC authority, the
TTB regulations in 27 CFR part 22
require tax-free alcohol users to
maintain certain usual and customary
shipment, loss, consignment, return,
and inventory records, which are kept
during the normal course of business, in
order to maintain accountability over
tax-free spirits. Such accountability is
necessary to protect the revenue.
Current Actions: There are no
program changes associated with this
information collection, and TTB is
submitting it for extension purposes
only. However, due to a change in
agency estimates resulting from
continued growth in the number of taxfree alcohol users, TTB is increasing the
number of annual respondents and
responses to this information collection.
But, TTB is removing the one hour of
burden previously reported for this
information collection as a place holder
since, under the OMB regulations at 5
CFR 1320.3(b)(2), regulatory
requirements to maintain usual and
customary records kept during the
VerDate Sep<11>2014
16:15 Jan 06, 2020
Jkt 250001
Estimated Annual Burden
OMB Control No. 1513–0071.
Title: Tobacco Products Importer or
Manufacturer—Records of Large Cigar
Wholesale Prices.
TTB Recordkeeping Number: TTB
REC 5230/1.
Abstract: In general, the IRC at 26
U.S.C. 5701 imposes Federal excise
taxes on tobacco products and cigarette
papers and tubes, and, as described at
26 U.S.C. 5701(a)(2), the excise tax on
large cigars is based on a percentage of
the price at which such cigars are sold
by the manufacturer or importer. In
addition, the IRC at 26 U.S.C. 5741,
requires every manufacturer and
importer of tobacco products to keep
records in such manner as the Secretary
shall by regulation prescribe. Under
those IRC authorities, the TTB
regulations at 27 CFR 40.187 and 41.181
require that manufacturers and
importers of large cigars maintain
certain records regarding the price for
which those cigars are sold. The
required records are necessary to protect
the revenue as they allow TTB to verify
that the appropriate amount of Federal
excise tax is paid on large cigars.
Current Actions: There are no
program or estimated burden changes
associated with this information
collection, and TTB is submitting it for
extension purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits.
Estimated Annual Burden
• Number of Respondents: 300.
• Average Responses per Respondent:
1.
• Number of Responses: 300.
• Average Per-Response Burden: 2.33
hours.
PO 00000
Frm 00119
Fmt 4703
Sfmt 4703
787
• Total Burden: 699 hours.
OMB Control No. 1513–0119
Title: Certification of Proper Cellar
Treatment for Imported Natural Wine.
TTB Form or Recordkeeping Number:
None.
Abstract: Under the IRC at 26 U.S.C.
5382(a)(3), importers of natural wine
produced after December 31, 2004, must
provide the Secretary with a
certification, accompanied by an
affirmed laboratory analysis, that the
practices and procedures used to
produce the wine constitute proper
cellar treatment. That IRC section also
contains alternative certification
requirements or exemptions for natural
wine produced and imported under
certain international agreements, as well
as for such wine imported by an owner
or affiliate of a domestic winery. In
addition, the Federal Alcohol
Administration Act at 27 U.S.C. 201 et
seq. (FAA Act) vests the Secretary with
authority to prescribe regulations
regarding the identity and quality of
alcohol beverages. Under those
authorities, the TTB wine regulations in
27 CFR part 4 and its alcohol beverage
import regulations in 27 CFR part 27
implement the IRC’s proper cellar
treatment certification requirement for
imported natural wine.
Current Actions: There are no
program changes associated with this
information collection, and TTB is
submitting it for extension purposes
only. However, due to changes in
agency estimates resulting from the
implementation of several international
wine production agreements, and the
use of previously-submitted certificates
by importers, TTB is reducing the
number of annual respondents,
responses, and burden hours associated
with this information collection. TTB
notes that since the adoption of the IRC
section requiring certification of proper
cellar treatment for imported natural
wine, the United States has entered into
wine production agreements with over
30 nations, including the world’s largest
wine producing countries. Therefore, as
provided in the IRC at 26 U.S.C.
5382(a)(3), the majority of the natural
grape wines imported into the United
States are exempt from that section’s
certification requirement. In addition,
TTB posts the submitted certificates to
its website, and other importers may
reference an existing certificate in lieu
of providing their own. As a result of
those actions, the number of certificates
of proper cellar treatment for imported
natural wine TTB receives annually has
decreased significantly in recent years.
Type of Review: Extension of a
currently approved collection.
E:\FR\FM\07JAN1.SGM
07JAN1
788
Federal Register / Vol. 85, No. 4 / Tuesday, January 7, 2020 / Notices
Affected Public: Businesses and other
for-profits.
Affected Public: Businesses or other
for-profits.
Estimated Annual Burden
Estimated Annual Burden
• Number of Respondents: 50.
• Average Responses per Respondent:
One (1).
• Number of Responses: 50.
• Average Per-Response Burden: 0.33
hours.
• Total Burden: 17 hours.
• Number of Respondents: 800.
• Average Responses per Respondent:
One (1).
• Number of Responses: 800.
• Average Per-Response Burden: 1
hour.
• Total Burden: 800 hours.
khammond on DSKJM1Z7X2PROD with NOTICES
OMB Control No. 1513–0138
Title: Tax Class Statement Required
on Hard Cider Labels.
TTB Form or Recordkeeping Number:
None.
Abstract: The IRC at 26 U.S.C. 5041
imposes six Federal excise tax rates on
wine, the lowest of which is the hard
cider tax rate listed in section
5041(b)(6), while the IRC at 26 U.S.C.
5368(b) provides that wine can only be
removed in containers bearing the
marks and labels evidencing compliance
with chapter 51 of the IRC as the
Secretary may by regulation prescribe.
Also, section 335(a) of the Protecting
Americans from Tax Hikes Act of 2015
(PATH Act, Pub. L. 144–113) recently
modified the definition of hard cider in
the IRC at 26 U.S.C. 5041(g) to broaden
the range of products eligible for the
hard cider tax rate. In addition, TTB’s
FAA Act-based wine labeling
regulations in 27 CFR part 4 allow the
term ‘‘hard cider’’ to appear on wine
labels even if the product does not meet
the definition of ‘‘hard cider’’ for tax
purposes under the IRC. In light of this,
in order to adequately identify products
eligible for the hard cider tax rate, the
TTB regulations in 27 CFR parts 24 and
27 require the tax class statement, ‘‘Tax
class 5041(b)(6),’’ to appear on
containers of domestic and imported
wines, respectively, for which that tax
rate is claimed. The placement of the
hard cider tax class statement on such
wine labels is necessary to protect the
revenue as it evidences compliance with
the IRC’s statutory requirements and
identifies products for which the
taxpayer is claiming the hard cider tax
rate.
Current Actions: There are no
program changes associated with this
information collection, and TTB is
submitting it for extension purposes
only. However, due to a change in
agency estimates resulting from growth
in the number of hard cider products in
the marketplace, TTB is increasing the
number of annual respondents,
responses, and burden hours reported
for this collection.
Type of Review: Extension of a
currently approved collection.
VerDate Sep<11>2014
16:15 Jan 06, 2020
Jkt 250001
Dated: January 2, 2020.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2020–00018 Filed 1–6–20; 8:45 am]
BILLING CODE 4810–31–P
DEPARTMENT OF VETERANS
AFFAIRS
Summary of Precedent Opinion of the
General Counsel
Department of Veterans Affairs.
Notice.
AGENCY:
ACTION:
The Department of Veterans
Affairs (VA) is publishing a summary of
a legal interpretation issued by the
Office of the General Counsel (OGC)
involving Veterans’ benefits under laws
administered by VA. This interpretation
is considered precedential by VA and
will be followed by VA officials and
employees in claim matters involving
the same legal issue. This summary is
published to provide the public and, in
particular, Veterans’ benefits claimants
and their representatives, with notice of
VA’s interpretation regarding the legal
matter at issue.
FOR FURTHER INFORMATION CONTACT:
Suzanne Hill, Law Librarian, Office of
General Counsel, 810 Vermont Avenue
NW, Washington, DC 20420, (202) 461–
7624.
SUPPLEMENTARY INFORMATION: A VA
regulation at 38 CFR 2.6(e)(8) delegates
to the General Counsel the power to
designate an opinion as precedential,
and 38 CFR 14.507(b) specifies that
precedent opinions involving Veterans’
benefits are binding on VA officials and
employees in subsequent matters
involving the legal issue decided in the
precedent opinion. The interpretation of
the General Counsel on legal matters,
contained in such opinions, is
conclusive as to all VA officials and
employees in all adjudications and
appeals involving the same legal issues
in the absence of a change in controlling
statute or regulation or a superseding
written legal opinion of the General
Counsel or a judicial decision.
VA publishes summaries of such
opinions in order to provide the public
SUMMARY:
PO 00000
Frm 00120
Fmt 4703
Sfmt 4703
with notice of those interpretations of
the General Counsel that must be
followed in future benefit matters and to
assist Veterans’ benefits claimants and
their representatives in the prosecution
of benefit claims. The full text of such
opinions, with personal identifiers
deleted, may be obtained by contacting
the VA official named above or by
accessing the opinions on the internet at
https://www.va.gov/ogc/precedent
opinions.asp.
VAOPGCPREC 3–2019
Questions Presented
1. Who is eligible to file a claim as a
‘‘survivor’’ under the effective date
provision of the Blue Water Navy
Vietnam Veterans Act of 2019 (‘‘the
BWN Act’’), Public Law 116–23, to be
codified at 38 U.S.C. 1116A(c)?
2. Does the BWN Act authorize the
Department of Veterans Affairs (VA) to
pay estates, as if they were eligible
payees under the Final Stipulation and
Order in Nehmer v. United States
Veterans Admin., No. CV–86–6160
(N.D. Cal. 1991) (‘‘the Nehmer
stipulation’’)?
3. Are veterans or their survivors who
were granted disability compensation or
survivor benefits under Procopio v.
Wilkie, 913 F.3d 1371 (Fed. Cir. 2019),
potentially eligible for earlier effective
dates under the Nehmer stipulation or
under the BWN Act?
Held
1. As used in 38 U.S.C. 1116A(c), the
term ‘‘survivors’’ refers to those relatives
of veterans who are eligible for
dependency and indemnity
compensation (DIC) and/or accrued
benefits under title 38, United States
Code.
2. The BWN Act does not authorize
VA to pay benefits to estates of
claimants. The BWN Act did not adopt
or extend the Nehmer court rulings
authorizing payments to estates of
certain benefits payable under the
Nehmer stipulation. No other provisions
of title 38, United States Code, authorize
VA to pay benefits under 38 U.S.C.
1116A to estates of claimants.
3. The Nehmer stipulation operates to
void a final decision on a veteran’s or
survivor’s benefits claim only when the
Secretary of Veterans Affairs establishes
a new presumption of service
connection pursuant to the Agent
Orange Act of 1991, Public Law 102–4,
codified at 38 U.S.C. 1116(b). The
Procopio decision does not establish a
new presumption pursuant to the
process described in section 1116(b) and
accordingly does not provide authority
for VA to void final decisions on
E:\FR\FM\07JAN1.SGM
07JAN1
Agencies
[Federal Register Volume 85, Number 4 (Tuesday, January 7, 2020)]
[Notices]
[Pages 785-788]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-00018]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
[Docket No. TTB-2020-0001]
Proposed Information Collections; Comment Request (No. 77)
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 March 9,
2020.
ADDRESSES: As described below, you may send comments on the information
collections described 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. We no longer accept public comments via
email or fax.
Internet: To submit comments online, use the comment form
for this document posted within Docket No. TTB-2019-0001 on the
``Regulations.gov'' e-rulemaking website at https://www.regulations.gov;
[[Page 786]]
U.S. Mail: Send comments to the Paperwork Reduction Act
Officer, Regulations and Rulings Division, Alcohol and Tobacco Tax and
Trade Bureau, 1310 G Street NW, Box 12, Washington, DC 20005.
Hand Delivery/Courier: Delivery comments to the Paper
Reduction Act Officer, Regulations and Rulings Division, 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 described in this document. You must reference the
information collection's title, form or recordkeeping requirement
number, and OMB control number (if any) in your comment.
You may view copies of this document, the information collections
described in it and any associated instructions, and all comments
received in response to this document within Docket No. TTB-2019-0001
at https://www.regulations.gov. A link to that docket is posted on the
TTB website 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, Regulations and
Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G
Street NW, Box 12, Washington, DC 20005; 202-453-1039, ext. 135; or
[email protected] (please do not submit comments 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 their 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 described 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 your comments.
We invite comments on: (a) Whether an 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.
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 has a valid OMB control number.
Information Collections Open for Comment
Currently, we are seeking comments on the following forms,
letterhead applications or notices, recordkeeping requirements,
questionnaires, or surveys:
OMB Control No. 1513-0041
Title: Distilled Spirits Plants--Records and Monthly Reports of
Processing Operations.
TTB Form Number: TTB F 5110.28.
TTB Recordkeeping Number: TTB REC 5110/03.
Abstract: In general, the Internal Revenue Code of 1986, as amended
(IRC), at 26 U.S.C. 5001, imposes a Federal excise tax on distilled
spirits produced or imported into the United States, and imposes
related recordkeeping and reporting requirements. The IRC at 26 U.S.C.
5207 requires that distilled spirits plant (DSP) proprietors keep
records and submit reports regarding their production, storage,
denaturation, and processing operations in such form and manner as the
Secretary of the Treasury (Secretary) by regulation prescribes. Under
that IRC authority, the TTB regulations in 27 CFR part 19 require DSP
proprietors to keep records regarding their processing operations, as
well as any wholesale liquor dealer or taxpaid storeroom operations
they conduct. The part 19 regulations also require DSP proprietors to
submit monthly reports of those processing operations (based on the
required records) using form TTB F 5110.28. TTB uses the collected
information to ensure proper tax collection. TTB also aggregates the
collected information to produce generalized distilled spirits
statistical reports for release to the public.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. However, due to a change in agency estimates resulting from
continued growth in the number of DSPs in the United States,
particularly small distilleries, TTB is increasing the number of annual
respondents, responses, and burden hours reported for this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits; State, local, and
tribal governments.
Estimated Annual Burden
Number of Respondents: 3,700.
Average Responses per Respondent: 12.
Number of Responses: 44,400.
Average Per-Response Burden: 2 hours (1 hour for
recordkeeping and 1 hour for reporting).
Total Burden: 88,800 hours.
OMB Control No. 1513-0058
Title: Usual and Customary Business Records Maintained by Brewers.
TTB Recordkeeping Number: TTB REC 5130/1.
Abstract: The IRC at 26 U.S.C. 5415 requires brewers to keep
records in such form and containing such information as the Secretary
of the Treasury may by regulation prescribe as necessary to protect the
revenue. Under that IRC authority, the TTB regulations in 27 CFR part
25 require brewers to keep usual and customary business records that
allow TTB to verify various brewer activities, including, for example,
the quantities of raw materials received at a brewery, the quantity of
beer and cereal beverages produced and removed taxpaid or without
payment of tax from a brewery, and the quantity of beer previously
removed subject to tax that is returned to the brewery.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. However, due to a change in agency estimates resulting from
continued growth in the number of breweries in the United States, TTB
is increasing the number of annual respondents and responses to this
information collection. But, TTB is removing the one hour of burden
previously reported for this information collection as a place holder
since, under the OMB regulations at 5 CFR 1320.3(b)(2), regulatory
requirements to
[[Page 787]]
maintain usual and customary records kept during the normal course of
business place no burden on respondents.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
Number of Respondents: 12,000.
Average Responses per Respondent: One.
Number of Responses: 12,000.
Average Per-Response and Total Burden: None. (Under the
OMB regulations 5 CFR 1320.3(b)(2), regulatory requirements to maintain
usual and customary records kept during the normal course of business
place no burden on respondents as defined in the Paperwork Reduction
Act.)
OMB Control No. 1513-0059
Title: Usual and Customary Business Records Relating to Tax-Free
Alcohol.
TTB Recordkeeping Number: TTB REC 5110/05.
Abstract: In general, the IRC at 26 U.S.C. 5001 imposes a Federal
excise tax on distilled spirits produced or imported into the United
States. However, under the IRC at 26 U.S.C. 5214, distilled spirits may
be withdrawn free of tax for nonbeverage purposes for use by Federal,
State, and local governments, certain educational organizations and
institutions, research laboratories, hospitals, blood banks,
sanitariums, and nonprofit clinics, subject to regulations prescribed
by the Secretary. Under that IRC authority, the TTB regulations in 27
CFR part 22 require tax-free alcohol users to maintain certain usual
and customary shipment, loss, consignment, return, and inventory
records, which are kept during the normal course of business, in order
to maintain accountability over tax-free spirits. Such accountability
is necessary to protect the revenue.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. However, due to a change in agency estimates resulting from
continued growth in the number of tax-free alcohol users, TTB is
increasing the number of annual respondents and responses to this
information collection. But, TTB is removing the one hour of burden
previously reported for this information collection as a place holder
since, under the OMB regulations at 5 CFR 1320.3(b)(2), regulatory
requirements to maintain usual and customary records kept during the
normal course of business place no burden on respondents.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits; Federal
Government, State, local, and tribal governments.
Estimated Annual Burden
Number of Respondents: 5,600.
Average Responses per Respondent: One.
Number of Responses: 5,600.
Average Per-Response and Total Burden: None. (Under the
OMB regulations 5 CFR 1320.3(b)(2), regulatory requirements to maintain
usual and customary records kept during the normal course of business
place no burden on respondents as defined in the Paperwork Reduction
Act.)
OMB Control No. 1513-0071.
Title: Tobacco Products Importer or Manufacturer--Records of Large
Cigar Wholesale Prices.
TTB Recordkeeping Number: TTB REC 5230/1.
Abstract: In general, the IRC at 26 U.S.C. 5701 imposes Federal
excise taxes on tobacco products and cigarette papers and tubes, and,
as described at 26 U.S.C. 5701(a)(2), the excise tax on large cigars is
based on a percentage of the price at which such cigars are sold by the
manufacturer or importer. In addition, the IRC at 26 U.S.C. 5741,
requires every manufacturer and importer of tobacco products to keep
records in such manner as the Secretary shall by regulation prescribe.
Under those IRC authorities, the TTB regulations at 27 CFR 40.187 and
41.181 require that manufacturers and importers of large cigars
maintain certain records regarding the price for which those cigars are
sold. The required records are necessary to protect the revenue as they
allow TTB to verify that the appropriate amount of Federal excise tax
is paid on large cigars.
Current Actions: There are no program or estimated burden changes
associated with this information collection, and TTB is submitting it
for extension purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
Number of Respondents: 300.
Average Responses per Respondent: 1.
Number of Responses: 300.
Average Per-Response Burden: 2.33 hours.
Total Burden: 699 hours.
OMB Control No. 1513-0119
Title: Certification of Proper Cellar Treatment for Imported
Natural Wine.
TTB Form or Recordkeeping Number: None.
Abstract: Under the IRC at 26 U.S.C. 5382(a)(3), importers of
natural wine produced after December 31, 2004, must provide the
Secretary with a certification, accompanied by an affirmed laboratory
analysis, that the practices and procedures used to produce the wine
constitute proper cellar treatment. That IRC section also contains
alternative certification requirements or exemptions for natural wine
produced and imported under certain international agreements, as well
as for such wine imported by an owner or affiliate of a domestic
winery. In addition, the Federal Alcohol Administration Act at 27
U.S.C. 201 et seq. (FAA Act) vests the Secretary with authority to
prescribe regulations regarding the identity and quality of alcohol
beverages. Under those authorities, the TTB wine regulations in 27 CFR
part 4 and its alcohol beverage import regulations in 27 CFR part 27
implement the IRC's proper cellar treatment certification requirement
for imported natural wine.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. However, due to changes in agency estimates resulting from the
implementation of several international wine production agreements, and
the use of previously-submitted certificates by importers, TTB is
reducing the number of annual respondents, responses, and burden hours
associated with this information collection. TTB notes that since the
adoption of the IRC section requiring certification of proper cellar
treatment for imported natural wine, the United States has entered into
wine production agreements with over 30 nations, including the world's
largest wine producing countries. Therefore, as provided in the IRC at
26 U.S.C. 5382(a)(3), the majority of the natural grape wines imported
into the United States are exempt from that section's certification
requirement. In addition, TTB posts the submitted certificates to its
website, and other importers may reference an existing certificate in
lieu of providing their own. As a result of those actions, the number
of certificates of proper cellar treatment for imported natural wine
TTB receives annually has decreased significantly in recent years.
Type of Review: Extension of a currently approved collection.
[[Page 788]]
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
Number of Respondents: 50.
Average Responses per Respondent: One (1).
Number of Responses: 50.
Average Per-Response Burden: 0.33 hours.
Total Burden: 17 hours.
OMB Control No. 1513-0138
Title: Tax Class Statement Required on Hard Cider Labels.
TTB Form or Recordkeeping Number: None.
Abstract: The IRC at 26 U.S.C. 5041 imposes six Federal excise tax
rates on wine, the lowest of which is the hard cider tax rate listed in
section 5041(b)(6), while the IRC at 26 U.S.C. 5368(b) provides that
wine can only be removed in containers bearing the marks and labels
evidencing compliance with chapter 51 of the IRC as the Secretary may
by regulation prescribe. Also, section 335(a) of the Protecting
Americans from Tax Hikes Act of 2015 (PATH Act, Pub. L. 144-113)
recently modified the definition of hard cider in the IRC at 26 U.S.C.
5041(g) to broaden the range of products eligible for the hard cider
tax rate. In addition, TTB's FAA Act-based wine labeling regulations in
27 CFR part 4 allow the term ``hard cider'' to appear on wine labels
even if the product does not meet the definition of ``hard cider'' for
tax purposes under the IRC. In light of this, in order to adequately
identify products eligible for the hard cider tax rate, the TTB
regulations in 27 CFR parts 24 and 27 require the tax class statement,
``Tax class 5041(b)(6),'' to appear on containers of domestic and
imported wines, respectively, for which that tax rate is claimed. The
placement of the hard cider tax class statement on such wine labels is
necessary to protect the revenue as it evidences compliance with the
IRC's statutory requirements and identifies products for which the
taxpayer is claiming the hard cider tax rate.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. However, due to a change in agency estimates resulting from
growth in the number of hard cider products in the marketplace, TTB is
increasing the number of annual respondents, responses, and burden
hours reported for this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
Number of Respondents: 800.
Average Responses per Respondent: One (1).
Number of Responses: 800.
Average Per-Response Burden: 1 hour.
Total Burden: 800 hours.
Dated: January 2, 2020.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2020-00018 Filed 1-6-20; 8:45 am]
BILLING CODE 4810-31-P