Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests, 75409-75413 [2020-26097]

Agencies

• DEPARTMENT OF THE TREASURY

[Federal Register Volume 85, Number 228 (Wednesday, November 25, 2020)]
[Notices]
[Pages 75409-75413]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-26097]


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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, 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 December 28, 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: Application to Establish and Operate Wine Premises, and 
Wine Bond.
    OMB Control Number: 1513-0009.
    Type of Review: Extension of a currently approved collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5351-5357 
requires a person wishing to establish a bonded winery, bonded wine 
cellar, or taxpaid wine bottling house to make application and, in the 
case of a winery or wine cellar, file a bond in conformity with 
regulations issued by the Secretary of the Treasury (the Secretary). 
Under those IRC authorities, TTB regulations provide that respondents 
file TTB F 5120.25, Application to Establish and Operate Wine Premises, 
to apply for wine premises permits. Proprietors of established wine 
premises also use TTB F 5120.25 to report certain changes to previously 
submitted information. In addition, respondents use TTB F 5120.36, Wine 
Bond, to file a bond with TTB unless specifically exempted from the 
bond requirement by the IRC at 26 U.S.C. 5551(d). Respondents may 
obtain a surety bond or they may provide a collateral bond secured with 
cash, Treasury Bonds, or Treasury Notes. TTB uses the information 
collected on the application form to determine if the

[[Page 75410]]

respondent is qualified under the IRC for a permit, while the 
information collected through the bond form is intended to ensure 
payment of any delinquent excise tax liabilities.
    Form: TTB F 5120.25 and TTB F 5120.36.
    Affected Public: Business or other for-profits.
    Estimated Number of Respondents: 7,350.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 7,350.
    Estimated Time per Response: 0.75 hour.
    Estimated Total Annual Burden Hours: 5,513 hours.
    2. Title: Brewer's Bond and Brewer's Bond Continuation Certificate; 
Brewer's Collateral Bond and Brewer's Collateral Bond Continuation 
Certificate.
    OMB Control Number: 1513-0015.
    Type of Review: Extension of a currently approved collection.
    Description: The IRC at 26 U.S.C. 5401(b) generally requires 
brewers to provide a bond at the time of filing a notice of the intent 
to operate, unless they are exempt from such bond requirement under 26 
U.S.C. 5551(d), which exempts brewers eligible to pay excise taxes on 
an annual or quarterly basis. To meet the bond requirement, brewers may 
file a surety bond using TTB F 5130.22, Brewer's Bond, or, under 26 
U.S.C. 7101, brewers may deposit cash or certain U.S. securities as 
collateral using TTB F 5130.25, Brewer's Collateral Bond. Also under 
the IRC at 26 U.S.C. 5401(b), such bonds expire every four years. 
Instead of filing a new bond, a brewer may furnish a continuation 
certificate to extend the term of a surety bond using TTB F 5130.23, 
Brewer's Bond Continuation Certificate, or a collateral bond using TTB 
F 5130.27, Brewer's Collateral Bond Continuation Certificate, TTB F 
5130.27, as appropriate. The collected information is necessary to 
protect the revenue as the required bonds ensure payment of any 
delinquent excise tax liabilities.
    Form: TTB F 5130.22, TTB F 5130.23, TTB F 5130.25, and TTB F 
5130.27.
    Affected Public: Business or other for-profits.
    Estimated Number of Respondents: 220.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 225.
    Estimated Time per Response: 0.65 hour.
    Estimated Total Annual Burden Hours: 143 hours.
    3. Title: Drawback on Beer Exported.
    OMB Control Number: 1513-0017.
    Type of Review: Extension of a currently approved collection.
    Description: Under the IRC at 26 U.S.C. 5055, brewers may claim 
drawback (refund) of Federal excise taxes paid on beer produced in the 
United States when they export such beer or deliver it for use as 
supplies on vessels or aircraft, if the claimant provides proof of 
export as the Secretary requires by regulation. Under that authority, 
the TTB regulations require respondents to file such drawback claims 
using TTB F 5130.6, Drawback on Beer Exported. This form documents the 
beer's export to a foreign country, receipt by the U.S. Armed Forces 
for overseas delivery, use as supplies on vessels or aircraft, or its 
transfer to a foreign trade zone for subsequent export. The collected 
information is necessary to protect the revenue as it allows TTB to 
determine if beer is eligible for export drawback.
    Form: TTB F 5130.6.
    Affected Public: Business or other for-profits.
    Estimated Number of Respondents: 100.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 2,000.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 2,000 hours.
    4. Title: Notice of Release of Tobacco Products, Cigarette Papers, 
or Cigarette Tubes.
    OMB Control Number: 1513-0025.
    Type of Review: Extension of a currently approved collection.
    Description: The IRC at 26 U.S.C. 5704 provides for, among other 
things, the release of imported or returned tobacco products and 
cigarette papers and tubes from customs custody, without payment of 
tax, for delivery to an export warehouse proprietor or a manufacturer 
of tobacco products or cigarette papers and tubes, in accordance with 
regulations issued by the Secretary. Under the TTB regulations, 
industry members use TTB F 5200.11 in cases where the industry member 
does not electronically file its import entries with U.S. Customs and 
Border Protection. Using that form, the industry member, TTB, and 
customs bonded warehouse proprietors or government officials, 
respectively, request, authorize, and document the release of tobacco 
products and cigarette papers and tubes from customs custody, without 
payment of tax, to a manufacturer or export warehouse proprietor 
authorized to receive such articles. The collected information is 
necessary to protect the revenue as it allows TTB to account for and 
detect diversion of untaxpaid articles. (TTB accounts for electronic 
filing of import entries under OMB Control No. 1513-0064.)
    Form: TTB F 5200.11.
    Affected Public: Business or other for-profits.
    Estimated Number of Respondents: 10.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 60.
    Estimated Time per Response: 0.25 hour.
    Estimated Total Annual Burden Hours: 15 hours.
    5. Title: Inventory--Manufacturer of Tobacco Products or Processed 
Tobacco.
    OMB Control Number: 1513-0032.
    Type of Review: Extension of a currently approved collection.
    Description: The IRC at 26 U.S.C. 5721 requires manufacturers of 
tobacco products and processed tobacco to complete an inventory at the 
commencement of business, the conclusion of business, and at any other 
time the Secretary by regulation prescribes. The IRC at 26 U.S.C. 5741 
also requires those manufacturers to keep records, which they must make 
available for inspection in the manner the Secretary by regulation 
prescribes. Under these authorities, the TTB regulations require 
manufacturers of tobacco products and processed tobacco to provide 
inventories on TTB F 5210.9 at the commencement of business, the 
conclusion of business, when changes in business ownership or location 
occur, and at any other time directed to do so by the appropriate TTB 
officer. TTB F 5210.9 provides a uniform format for recording those 
inventories, which TTB uses to ensure that a manufacturer's Federal 
excise tax is correctly determined. The required records document the 
operations regulated under the IRC and provide the basis for 
determining the industry member's tax liability and conformance with 
IRC requirements.
    Form: TTB F 5210.9.
    Affected Public: Business or other for-profits.
    Estimated Number of Respondents: 100.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 100.
    Estimated Time per Response: 5 hours.
    Estimated Total Annual Burden Hours: 500 hours.
    6. Title: Withdrawal of Spirits, Specially Denatured Spirits, or 
Wines for Exportation.
    OMB Control Number: 1513-0037.
    Type of Review: Extension of a currently approved collection.

[[Page 75411]]

    Description: The IRC, at 26 U.S.C. 5066, 5214, and 5362, provides 
that persons may withdraw distilled spirits, denatured spirits, and 
wines from bonded premises without payment of Federal excise tax for 
export. These IRC sections also state that such withdrawals are subject 
to regulations prescribed by the Secretary. Under the TTB regulations, 
such export includes direct export to a foreign country, export to U.S. 
armed forces stationed overseas, transfer to a foreign trade zone or a 
customs bonded warehouse for subsequent export, or for use as supplies 
on vessels or aircraft. Under that IRC authority, the TTB regulations 
in 27 CFR part 28 require exporters use TTB F 5100.11 to report such 
removals. The collected information is necessary to protect the revenue 
as it allows TTB to account for and detect diversion of untaxpaid 
alcohol products.
    Form: TTB F 5100.11.
    Affected Public: Business or other for-profits.
    Estimated Number of Respondents: 150.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 3,000.
    Estimated Time per Response: 0.5 hour.
    Estimated Total Annual Burden Hours: 1,500 hours.
    7. Title: Application for Transfer of Spirits and/or Denatured 
Spirits in Bond.
    OMB Control Number: 1513-0038.
    Type of Review: Extension of a currently approved collection.
    Description: Under the IRC at 26 U.S.C. 5005(c), when a proprietor 
of a distilled spirits plant (DSP) or an alcohol fuel plant (AFP, a 
type of DSP) desires to have spirits or denatured spirits transferred 
to its plant from another domestic plant, the proprietor must make an 
application to receive such spirits in bond. Under that IRC authority, 
the TTB regulations in 27 CFR part 19 require the receiving proprietor 
to file an application for the transfer on TTB F 5100.16, Application 
for Transfer of Spirits and/or Denatured Spirits in Bond. TTB must 
approve the application before the transfer may occur. The collected 
information is necessary to protect the revenue as it allows TTB to 
ensure that the receiving plant has adequate bond coverage or, for 
certain small alcohol excise taxpayers, is exempt from such bond 
coverage.
    Form: TTB F 5100.16.
    Affected Public: Business or other for-profits.
    Estimated Number of Respondents: 250.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 1,500.
    Estimated Time per Response: 0.152 hour.
    Estimated Total Annual Burden Hours: 228 hours.
    8. Title: Distilled Spirits Plants--Notices of Alternations and 
Changes in Production Status, and Alternating Premises Records.
    OMB Control Number: 1513-0044.
    Type of Review: Extension of a currently approved collection.
    Description: Under the IRC at 26 U.S.C. 5178(a), a distilled 
spirits plant (DSP) is a delineated place on which proprietors can only 
conduct certain authorized activities. However, under section 5178(b), 
the Secretary may authorize other businesses on a DSP's premises under 
certain circumstances upon application. Further, under the IRC at 26 
U.S.C. 5221, DSP proprietors must give written notification, in the 
form and manner prescribed by regulation, when they begin, suspend, or 
resume production of spirits. In addition, the IRC at 26 U.S.C. 5555 
requires those liable for any tax imposed by chapter 51 of the IRC to 
keep such records, submit such returns and statements, and comply with 
such rules and regulations as the Secretary may prescribe. Under these 
authorities, TTB has issued regulations in 27 CFR part 19 requiring 
that DSP proprietors provide written notification regarding alternation 
of a DSP between proprietors or for customs purposes, and regarding 
changes to the production status of spirits. TTB also has issued 
regulations requiring that DSP proprietors keep records regarding 
alternations of their premises, including alternations with an adjacent 
bonded wine cellar, taxpaid wine bottling house, or brewery, and 
alternations as a manufacturer of eligible flavors or as general 
premises.
    Form: None.
    Affected Public: Business or other for-profits.
    Estimated Number of Respondents: 1,250.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 6,250.
    Estimated Time per Response: 0.5 hour.
    Estimated Total Annual Burden Hours: 3,125 hours.
    9. Title: Registration of Distilled Spirits Plants and 
Miscellaneous Requests and Notices and Distilled Spirits Plans.
    OMB Control Number: 1513-0048.
    Type of Review: Extension of a currently approved collection.
    Description: The IRC, at 26 U.S.C. 5171 and 5172, provides that an 
applicant must register a distilled spirits plant (DSP) in conformity 
with regulations issued by the Secretary, while 26 U.S.C. 5201 requires 
DSP proprietors to operate their premises in conformity with such 
regulations. Under those IRC authorities, the TTB regulations in 27 CFR 
part 19 prescribe the use of TTB F 5110.41 to register a DSP or to make 
certain amendments to an existing DSP registration. Those regulations 
also require DSP proprietors to submit various notices or requests to 
vary their operations from the requirements of that part. In addition, 
those TTB regulations require non-DSP proprietors to submit 
applications or notices related to certain distilled spirits 
activities, such as establishment of an experimental DSP or use of 
spirits for research purposes. The required information is necessary to 
protect the revenue as it assists TTB in determining a person's 
eligibility to establish and operate a DSP, whether TTB should approve 
a variance from its regulatory requirements, and whether non-DSP 
entities are eligible to engage in certain activities involving 
distilled spirits.
    Form: TTB F 5110.41.
    Affected Public: Business or other for-profits.
    Estimated Number of Respondents: 3,520.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 3,830.
    Estimated Time per Response: 2.573 hours.
    Estimated Total Annual Burden Hours: 9,855 hours.
    10. Title: Tax Deferral Bond--Distilled Spirits (Puerto Rico).
    OMB Control Number: 1513-0050.
    Type of Review: Extension of a currently approved collection.
    Description: Under the IRC at 26 U.S.C. 7652, beverage distilled 
spirits and nonbeverage products containing spirits subject to tax 
manufactured in Puerto Rico and brought into the United States are 
subject to a tax equal to that imposed on domestically produced spirits 
under 26 U.S.C. 5001. Additionally, that section authorizes the 
Secretary to prescribe regulations regarding the mode and time for 
payment and collection of such taxes. Under that IRC authority, the TTB 
regulations allow respondents who ship such products from Puerto Rico 
to the United States to choose either (1) to pay the required tax prior 
to shipment or (2) to file a bond to defer payment of the tax until the 
submission of the respondent's next excise tax return and payment. The 
TTB regulations require respondents who elect to defer payment of tax 
to file a tax deferral bond on TTB

[[Page 75412]]

F 5110.50. The required surety bond is necessary to protect the revenue 
as it ensures payment of the applicable excise tax.
    Form: TTB F 5110.50
    Affected Public: Business or other for-profits.
    Estimated Number of Respondents: 10.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 10.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 10 hours.
    11. Title: Report of Wine Premises Operations.
    OMB Control Number: 1513-0053.
    Type of Review: Extension of a currently approved collection.
    Description: The IRC at 26 U.S.C. 5367 authorizes regulations 
requiring the keeping of records and the filing of returns related to 
wine cellar and bottling house operations. Section 5555 of the IRC also 
generally requires any person liable for tax under chapter 51 of the 
IRC to keep records, provide statements, and make returns as prescribed 
by regulation. Under those authorities, the TTB wine regulations in 27 
CFR part 24 require wine premises proprietors to file periodic 
operations reports on form TTB F 5120.17. TTB uses the collected 
information to determine excise tax liabilities and to ensure that 
respondents operate in accordance with applicable Federal law and 
regulations. TTB also uses this report to collect raw data on wine 
premises activity for its generalized monthly statistical report on 
wine operations, which TTB makes public on its website.
    Form: TTB F 5120.17.
    Affected Public: Business or other for-profits.
    Estimated Number of Respondents: 12,200.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 52,870.
    Estimated Time per Response: 1.10 hours.
    Estimated Total Annual Burden Hours: 58,157 hours.
    12. Title: Excise Tax Return.
    OMB Control Number: 1513-0083.
    Type of Review: Extension of a currently approved collection.
    Description: Under the IRC at 26 U.S.C. 5061(a) and 5703(b), the 
Federal alcohol and tobacco excise tax is collected on the basis of a 
return. Such excise taxpayers, other than those in Puerto Rico, report 
their alcohol or tobacco excise tax liability using TTB F 5000.24, 
Excise Tax Return. Tobacco taxpayers and large alcohol producers file 
their returns and pay their excise taxes on a semi-monthly basis, while 
certain small alcohol producers file returns and pay taxes on a 
quarterly or annual basis, depending on certain circumstances. The 
collected information is necessary to protect the revenue as it allows 
TTB to establish a taxpayer's identity, the amount and type of taxes 
due, and the amount of payments made.
    Form: TTB F 5000.24.
    Affected Public: Business or other for-profits.
    Estimated Number of Respondents: 18,825.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 116,715.
    Estimated Time per Response: 0.75 hour.
    Estimated Total Annual Burden Hours: 87,536 hours.
    13. Title: Marks on Wine Containers (TTB REC 5120/3).
    OMB Control Number: 1513-0092.
    Type of Review: Extension of a currently approved collection.
    Description: The IRC at 26 U.S.C. 5041 imposes a Federal excise tax 
of varying rates on six classes of wine--three classes of still wines 
(based on alcohol content), two classes of effervescent wines, and one 
class of hard cider. Under the authority of the IRC at 26 U.S.C. 5357, 
5368, 5388, and 5662, the TTB regulations in 27 CFR part 24, Wine, 
require wine premises proprietors to correctly identify wines kept on 
or removed from their premises by placing certain marks and labels on 
all production, storage, and consumer containers of wine. Because there 
are six excise tax classes of wine, and different classes of wine may 
be produced at the same facility, the required information is necessary 
to protect the revenue as it helps ensure the appropriate tax is 
collected. TTB notes, however, that the marking and labeling of wine 
containers is a usual and customary practice carried out by wine 
premises proprietors during the normal course of business, regardless 
of any regulatory requirement to do so, in order to track production 
and inventory and inform the public of the content of their products.
    Recordkeeping Number: TTB REC 5120/3.
    Affected Public: Business or other for-profits.
    Estimated Number of Respondents: 14,340.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 14,340.
    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.
    14. Title: Special Tax ``Renewal'' Registration and Return/Special 
Tax Location Registration Listing.
    OMB Control Number: 1513-0113.
    Type of Review: Extension of a currently approved collection.
    Description: The IRC at 26 U.S.C. 5731 and 5732 requires 
manufacturers of tobacco products, manufacturers of cigarette papers 
and tubes, and export warehouse proprietors to pay an annual special 
(occupational) tax (SOT) for each such premises that they operate. In 
addition, the IRC at 26 U.S.C. 5732 requires such proprietors to pay 
SOT on the basis of a return under regulations issued by the Secretary. 
Form TTB F 5630.5R, which TTB sends out annually to tobacco industry 
members that have previously paid the special tax, meets this purpose. 
TTB's use of TTB F 5630.5R protects the revenue by facilitating the 
registration of premises subject to SOT and the timely payment of that 
tax by the businesses subject to it. The information collected on the 
form is essential to TTB's collecting, processing, and accounting for 
these special occupational taxes.
    Form: TTB F 5630.5R.
    Affected Public: Business or other for-profits.
    Estimated Number of Respondents: 220.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 220.
    Estimated Time per Response: 0.25 hour.
    Estimated Total Annual Burden Hours: 55 hours.
    15. Title: Usual and Customary Business Records Relating to Wine, 
TTB REC 5120/1.
    OMB Control Number: 1513-0115.
    Type of Review: Extension of a currently approved collection.
    Description: Under the authority of the IRC at 26 U.S.C. 5362, 
5367, 5369, 5370, and 5555, the TTB regulations require wineries, 
taxpaid wine bottling houses, and vinegar plants to keep usual and 
customary business records. These records include purchase invoices, 
sales invoices, and internal records related to their production and 
processing, packaging, storing, and shipping operations. TTB routinely 
inspects these records to ensure proper payment of wine excise taxes, 
and, to ensure that proprietors produce, package, store,

[[Page 75413]]

ship, and transfer wine in compliance with statutory and regulatory 
requirements.
    Recordkeeping Number: TTB REC 5120/1.
    Affected Public: Business or other for-profits.
    Estimated Number of Respondents: 14,340.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 14,340.
    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.
    16. Title: Pay.gov User Agreement.
    OMB Control Number: 1513-0117.
    Type of Review: Extension of a currently approved collection.
    Description: The Federal Government's Pay.gov system allows 
businesses and members of the public to pay various taxes and fees, and 
submit various reports and requests, electronically. The TTB portion of 
the Pay.gov system provides qualified alcohol and tobacco proprietors 
with a means to file tax returns and pay taxes, and submit operations 
and production reports, electronically rather than submitting paper 
checks and documents by postal mail or delivery service. TTB uses the 
Pay.gov User Agreement, TTB F 5000.31, to identify, validate, approve, 
and register qualified users of its portion of the Pay.gov system in 
order to prevent misuse of that system.
    Form: TTB F 5000.31.
    Affected Public: Business or other for-profits.
    Estimated Number of Respondents: 2,000.
    Frequency of Response: Once.
    Estimated Total Number of Annual Responses: 2,000.
    Estimated Time per Response: 15 minutes.
    Estimated Total Annual Burden Hours: 500 hours.
    17. Title: Application, Permit, and Report--Wine and Beer (Puerto 
Rico); and Application, Permit, and Report--Distilled Spirits Products 
(Puerto Rico).
    OMB Control Number: 1513-0123.
    Type of Review: Extension of a currently approved collection.
    Description: In general, under the IRC at 26 U.S.C. 7652(a)(1), 
merchandise manufactured in Puerto Rico and shipped to the United 
States for consumption or sale is subject to a tax equal to the 
internal revenue tax imposed in the United States upon like articles of 
merchandise of domestic manufacture. Under that authority, the TTB 
regulations require persons file an application and permit to compute 
the tax on, tax-pay, and withdraw certain alcohol products for shipment 
to the United States. To do so, the regulations prescribe the use of 
TTB F 5100.21 for beer or wine products, and TTB F 5110.51 for 
distilled spirits products. In cases where the respondent is eligible 
to defer the tax payment, TTB uses the required information to verify 
that the respondent's bond coverage is adequate to cover the taxes due. 
In cases where the respondent makes the shipment taxpaid, TTB uses the 
required information to ensure that the respondent has paid the correct 
amount of tax. If necessary, TTB also uses the collected information to 
enforce collection of any alcohol excise tax owed to the Federal 
government.
    Form: TTB F 5110.21 and TTB F 5110.51.
    Affected Public: Business or other for-profits.
    Estimated Number of Respondents: 35.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 35.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 35 hours.
    18. Title: Distilled Spirits Bond.
    OMB Control Number: 1513-0125.
    Type of Review: Extension of a currently approved collection.
    Description: The IRC at 26 U.S.C. 5173 and 5181 requires distilled 
spirits plants (DSPs) and alcohol fuel plants (AFPs) to furnish a bond, 
unless exempted from doing so under the IRC at 26 U.S.C. 5551(d) and 
5181(c)(3). Proprietors of such plants use TTB F 5110.56 to file with 
TTB either a surety bond or a collateral bond using cash or U.S. 
securities. Using that same form, proprietors also may withdraw 
coverage for one or more plants, and DSP proprietors may provide 
operations coverage for adjacent wine cellars. The collected 
information is necessary to protect the revenue as the required bonds 
ensure payment of any delinquent excise tax liabilities.
    Form: TTB F 5110.56.
    Affected Public: Business or other for-profits.
    Estimated Number of Respondents: 310.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 310.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 310 hours.
    19. Title: Records to Support Tax Free and Tax Overpayment Sales of 
Firearms and Ammunition.
    OMB Control Number: 1513-0128.
    Type of Review: Extension of a currently approved collection.
    Description: The IRC at 26 U.S.C. 4181 imposes excise taxes on the 
sale of firearms and ammunition. However, under the IRC at 26 U.S.C. 
4221(a), certain sales may be made tax-free, including those made for 
further manufacture, export, and those made to a State or local 
government or a nonprofit educational organization for its exclusive 
use. In cases of sales where the excise tax has already been paid, the 
tax is considered an overpayment subject to credit or refund under the 
IRC at 26 U.S.C. 6416(b)(2) and (b)(3). To protect the revenue, the TTB 
regulations in 27 CFR part 53 prescribe that a respondent otherwise 
subject to the firearms or ammunition excise tax must maintain records, 
including statements or certificates containing specified information, 
documenting the tax-free or tax-overpaid nature of such sales. 
Respondents may use commercial records or self-generated supporting 
statement or certificates, or, for certain transactions, respondents 
may use TTB-provided forms, which, when completed, document the 
required supporting information. Respondents maintain the required 
information at their business premises, and TTB may examine the records 
during tax audits.
    Form: TTB F 5600.33, TTB F 5600.34, TTB F 5600.35, TTB F 5600.36, 
and TTB F 5600.37.
    Affected Public: State, Local, or Tribal governments; and Business 
or other for-profits.
    Estimated Number of Respondents: 3,500.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 42,000.
    Estimated Time per Response: 0.375 hours.
    Estimated Total Annual Burden Hours: 15,750 hours.

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

    Dated: November 20, 2020.
Molly Stasko,
Treasury PRA Clearance Officer.
[FR Doc. 2020-26097 Filed 11-24-20; 8:45 am]
BILLING CODE 4810-31-P