Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests, 39042-39043 [2020-13955]

Agencies

• DEPARTMENT OF THE TREASURY

[Federal Register Volume 85, Number 125 (Monday, June 29, 2020)]
[Notices]
[Pages 39042-39043]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-13955]


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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.

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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

[[Page 39043]]

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 July 29, 2020 to be 
assured of consideration.

ADDRESSES: Written comments and recommendations for the proposed 
information collection should be sent within 30 days of publication of 
this notice to www.reginfo.gov/public/do/PRAMain. Find this particular 
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Molly Stasko by emailing [email protected], calling (202) 
622-8922, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Alcohol and Tobacco Tax and Trade Bureau (TTB)

    1. Title: Distilled Spirits Plants -- Records and Monthly Reports 
of Processing Operations.
    OMB Control Number: 1513-0041.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: 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.
    Form: TTB F 5110.28, TTB REC 5110/03.
    Affected Public: Business or other for-profit; State, local, and 
tribal governments.
    Estimated Number of Respondents: 3,700.
    Frequency of Response: Monthly.
    Estimated Total Number of Annual Responses: 44,400.
    Estimated Time per Response: 2 hours.
    Estimated Total Annual Burden Hours: 88,800.
    2. Title: Usual and Customary Business Records Maintained by 
Brewers.
    OMB Control Number: 1513-0058.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (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 those IRC 
authorities, 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 at and removed from a brewery taxpaid or without 
payment of tax, and the quantity of beer previously removed subject to 
tax that is returned to the brewery.
    Form: TTB REC 5130/1.
    Affected Public: Business or other for-profits.
    Estimated Number of Respondents: 12,000.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 12,000.
    Estimated Time per Response: 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.).
    Estimated Total Annual Burden Hours: None.
    3. Title: Tobacco Products Importer or Manufacturer--Records of 
Large Cigar Wholesale Prices.
    OMB Control Number: 1513-0071.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: In general, the Internal Revenue Code (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.
    Form: None.
    Affected Public: Business or other for-profits.
    Estimated Number of Respondents: 300.
    Frequency of Response: Once.
    Estimated Total Number of Annual Responses: 300.
    Estimated Time per Response: 2 hours 20 minutes.
    Estimated Total Annual Burden Hours: 699 hours.

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

    Dated: June 24, 2020.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2020-13955 Filed 6-26-20; 8:45 am]
 BILLING CODE 4810-31-P