Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests, 52192-52193 [2020-18433]

Agencies

• DEPARTMENT OF THE TREASURY

[Federal Register Volume 85, Number 164 (Monday, August 24, 2020)]
[Notices]
[Pages 52192-52193]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-18433]


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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 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 23, 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: Tax Information Authorization.
    OMB Control Number: 1513-0001.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: In general, Federal law at 5 U.S.C. 552 prohibits the 
disclosure of confidential business information obtained by the 
Government, and 26 U.S.C. 6103 prohibits disclosure of tax returns and 
taxpayer-related information unless disclosure is specifically 
authorized by that section. However, a taxpayer or other regulated 
person may authorize a representative to receive their otherwise 
confidential tax or business information. Form TTB F 5000.19 is used by 
respondents to authorize a representative who does not have a power of 
attorney to receive such confidential information from TTB. TTB uses 
the information provided on the form to identify the respondent's 
representative and the scope of their authority to obtain the otherwise 
confidential information.
    Form: TTB F 5000.19.
    Affected Public: Business or other for-profit; Individuals or 
households.
    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.
    2. Title: Referral of Information.
    OMB Control Number: 1513-0003.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: TTB personnel, during the course of their duties, 
sometimes discover apparent violations of statutes and regulations 
under the jurisdiction of State, local, and tribal government agencies. 
Using form TTB F 5000.21, TTB personnel refer information regarding 
such violations to the appropriate external agencies, if such 
disclosures are authorized under the IRC at 26 U.S.C. 6103 or by other 
Federal laws. The referral form includes a section for the external 
agencies to respond to TTB regarding their action on such referrals. 
This form provides a consistent means of conveying the relevant 
information to external agencies, and it facilitates information-
sharing between TTB and external agencies to support enforcement 
efforts. The response that TTB requests from State, local, and tribal 
government agencies also provides information as to the utility of the 
referrals and potential enforcement actions that these external 
agencies take against entities that are also regulated by TTB.
    Form: TTB F 5000.21.
    Affected Public: State, local, and tribal governments.
    Estimated Number of Respondents: 100.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 100.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 100 hours.
    3. Title: Usual and Customary Business Records Relating to 
Denatured Spirits, TTB REC 5150/1.
    OMB Control Number: 1513-0062.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Denatured distilled spirits may be used for industrial 
purposes in the manufacture of non-beverage products. To prevent 
diversion of denatured spirits to taxable beverage use, the IRC at 26 
U.S.C. 5271-5275 imposes a system of permits, bonds, recordkeeping, and 
reporting requirements on persons that procure or use such alcohol, and 
the Secretary of the Treasury (the Secretary) is authorized to issue 
regulations regarding those matters. Under those IRC authorities, the 
TTB regulations in 27 CFR part 20 require industrial alcohol users to 
keep certain usual and customary business records which track denatured 
spirits. TTB uses the required records to account for denatured spirits 
and to ensure compliance with statutory provisions.
    Form: TTB REC 5150/01.
    Affected Public: Business or other for-profits; State, local, and 
tribal governments.
    Estimated Number of Respondents: 3,440.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 3,440.
    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.
    4. Title: Application for Registration for Tax-Free Firearms and 
Ammunition Transactions Under 26 U.S.C. 4221.
    OMB Control Number: 1513-0095.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: In general, the IRC at 26 U.S.C. 4181 imposes Federal 
excise tax on firearms and ammunition sold by manufacturers and 
importers. However, under 26 U.S.C. 4221, no excise tax is imposed on 
certain sales of firearms and ammunition, provided that the seller and 
purchaser of the articles (with certain exceptions) are registered, in 
the form and manner the Secretary prescribes by regulation, as required 
by 26 U.S.C. 4222. Under that IRC authority, the TTB regulations at 27 
CFR 53.140 provide for registration using form TTB F 5300.28. In 
addition, registrants may subsequently file notifications on their 
letterhead to make

[[Page 52193]]

certain amendments to the information previously provided on that form.
    Form: TTB F 5300.28.
    Affected Public: Business or other for-profits; State, local, and 
tribal governments.
    Estimated Number of Respondents: 100.
    Frequency of Response: Once.
    Estimated Total Number of Annual Responses: 100.
    Estimated Time per Response: 3 hours.
    Estimated Total Annual Burden Hours: 300 hours.
    5. Title: Record of Carbon Dioxide Measurement in Effervescent 
Products Taxed as Hard Cider.
    OMB Control Number: 1513-0139.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The IRC, at 26 U.S.C. 5041, defines and imposes six 
Federal excise tax rates on wine, which vary by the wine's alcohol and 
carbon dioxide content. Wines with no more than 0.392 grams of carbon 
dioxide per 100 milliliters are taxed as still wine at $1.07, $1.57, or 
$3.15 per gallon, depending on their alcohol content, while wines with 
more than 0.392 grams of carbon dioxide per 100 milliliters are taxed 
as effervescent wine at $3.30 per gallon if artificially carbonated or 
$3.40 per gallon if naturally carbonated. However, under those IRC 
provisions, certain apple- and pear-based wines are subject to the 
``hard cider'' tax rate of $0.226 per gallon if the product contains no 
more than 0.64 grams of carbon dioxide per 100 milliliters of wine. 
Given the difference in tax rates which, in part, depend on the level 
of effervescence, the TTB regulations in 27 CFR 24.302 require 
proprietors who produce or receive effervescent hard cider to record 
the amount of carbon dioxide in the hard cider. This recordkeeping 
requirement is necessary to demonstrate compliance with the statutory 
definition of wine eligible for the hard cider tax rate.
    Form: None.
    Affected Public: Business or other for-profits.
    Estimated Number of Respondents: 600.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 15,000.
    Estimated Time per Response: 4 hours.
    Estimated Total Annual Burden Hours: 60,000 hours.

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

    Dated: August 18, 2020.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2020-18433 Filed 8-21-20; 8:45 am]
BILLING CODE 4810-31-P