Proposed Information Collections; Comment Request (No. 82), 31818-31821 [2021-12462]
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Federal Register / Vol. 86, No. 113 / Tuesday, June 15, 2021 / Notices
decertified firms that appeal to the
Department.
Number of Respondents: 50.
Frequency: 3 times each year.
Number of Responses: 150.
Total Annual Burden: 12,600 hours
and $7,600.
16. Providing a Copy of Application
Materials to an Additional State in
Which a Firm Certified in Another
State Applies to Another State for
Certification (Interstate Certification)
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Under § 26.85(c), when a firm
currently certified in its home state
(state A) applies to another state (state
B) for DBE certification, state B is
permitted to require the firm to submit
a complete copy of all the materials the
firm submitted to its home state/state A
for initial certification. State B reviews
the information to determine whether
there is ‘‘good cause’’ (a term
specifically described in the interstate
certification rule) to believe that state
A’s certification is erroneous or should
not apply in its state. The interstate
certification rule describes the limited
circumstances under which state B
could validly make such a
determination.
Respondents: DBE firms applying for
interstate certification.
Number of Respondents: 68.
Frequency: Once.
Number of Responses: 68.
Total Annual Burden: 20 hours and
$2,000.
Number of Responses: 264.
Total Annual Burden: 90 hours and
$8,000.
Public Comments Invited: You are
asked to comment on any aspect of this
information collection, including (a)
whether the proposed collection of
information is necessary for the
Department’s performance; (b) the
accuracy of the estimated burden; (c)
ways for the Department to enhance the
quality, utility and clarity of the
information collection; and (d) ways
that the burden could be minimized
without reducing the quality of the
collected information. The agency will
summarize and/or include your
comments in the request for OMB’s
clearance of this information collection.
Authority: The Paperwork Reduction Act
of 1995; 44 U.S.C. Chapter 35, as amended;
and 49 CFR 1:48.
Issued in Washington, DC, on June 9, 2021.
Irene Marion,
Director, Departmental Office of Civil Rights.
[FR Doc. 2021–12500 Filed 6–14–21; 8:45 am]
BILLING CODE 4910–9X–P
DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade
Bureau
[Docket No. TTB–2021–0003]
Proposed Information Collections;
Comment Request (No. 82)
17. Writing and Submitting Narratives
of Social and Economic Disadvantage
When Applying for DBE Certification
Based on an Individualized Showing of
Disadvantage
AGENCY:
The DBE program is intended to be as
inclusive as possible while remaining
narrowly tailored. Individuals who are
not members of groups whose members
are presumed socially and economically
disadvantaged may still qualify for DBE
certification. Appendix E of the
regulation states that to demonstrate
their eligibility, these individuals must
submit a narrative describing the
individual’s experiences of social
disadvantage and a separate narrative in
which the individual describes why the
individual is economically
disadvantaged. This information
collection is critical for ensuring that
only eligible firms receive DBE
certification.
Respondents: DBE certification
applicants whose owners are not
presumed socially and economically
disadvantaged under the DBE
regulation.
Number of Respondents: 264.
Frequency: Once.
SUMMARY:
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Alcohol and Tobacco Tax and
Trade Bureau (TTB); Treasury.
ACTION: Notice and request for
comments.
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 August 16, 2021.
ADDRESSES: You may send comments on
the information collections described in
this document using one of the two
methods described below—
• Internet: To submit comments
electronically, use the comment form for
this document posted on the
‘‘Regulations.gov’’ e-rulemaking website
at https://www.regulations.gov within
Docket No. TTB–2021–0003.
• 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.
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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 (if any), and OMB control
number in your comment.
You may view copies of this
document, the relevant TTB forms, and
any comments received at https://
www.regulations.gov within Docket No.
TTB–2021–XXXX. TTB has posted a
link to that docket on its website at
https://www.ttb.gov/rrd/informationcollection-notices. You also may obtain
paper copies of this document, the
listed forms, and any comments
received by contacting TTB’s Paperwork
Reduction Act Officer 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, as required by the
Paperwork Reduction Act of 1995 (44
U.S.C. 3501 et seq.).
Comments submitted in response to
this document 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
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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:
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OMB Control No. 1513–0006
Title: Volatile Fruit-Flavor
Concentrate Plants—Applications and
Related Records (TTB REC 5520/2).
TTB Form Number: TTB F 5520.3.
TTB Recordkeeping Number: TTB
REC 5520/2.
Abstract: Volatile fruit-flavor
concentrates contain alcohol when
made from the mash or juice of a fruit
by an evaporative process. Under the
Internal Revenue Code (IRC) at 26
U.S.C. 5511, alcohol excise taxes and
most other provisions of chapter 51 of
the IRC do not apply to such
concentrates if their manufacturers file
applications, keep records, and meet
certain other requirements prescribed by
regulation. Under that IRC authority, the
TTB regulations in 27 CFR part 18
require volatile fruit-flavor concentrate
manufacturers to register using form
TTB F 5520.3, file amendments to their
registrations using that form or a
letterhead application (depending on
circumstances), and maintain a record
file of all approved registrations and
related supporting documents. TTB uses
the collected information to identify
concentrate manufacturers and their
operations to ensure that the tax
provisions of the IRC are appropriately
applied.
Current Actions: There are no
program changes or adjustments
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: 55.
• Average Responses Per Respondent:
1 (one).
• Number of Responses: 55.
• Average Per-Response Burden: 2
hours.
• Total Burden: 110 hours.
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OMB Control No. 1513–0022
Title: Volatile Fruit-Flavor
Concentrate Manufacturers—Annual
Report, and Usual and Customary
Business Records (TTB REC 5520/1).
TTB Form Number: TTB F 5520.2.
TTB Recordkeeping Number: TTB F
5520/1.
Abstract: Volatile fruit-flavor
concentrates contain alcohol when
made from the mash or juice of a fruit
by an evaporative process. Under the
IRC at 26 U.S.C. 5511, alcohol excise
taxes and most other provisions of
chapter 51 of the IRC do not apply to
such concentrates if their manufacturers
keep records and meet certain other
requirements prescribed by regulation.
Under that IRC authority, the TTB
regulations in 27 CFR part 18 require
volatile fruit-flavor concentrate
manufacturers to submit an annual
summary report, using form TTB F
5520.2, accounting for all such products
produced, removed, or made unfit for
beverage use. Such manufacturers
compile this report from usual and
customary business, which, under the
regulations, respondents must retain for
3 years. TTB uses the collected
information to ensure that the tax
provisions of the IRC are appropriately
applied.
Current Actions: There are no
program changes or adjustments
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: 55.
• Average Responses per Respondent:
1 (one).
• Number of Responses: 55.
• Average Per-Response Burden: 20
minutes.
• Total Burden: 18 hours.
OMB Control No. 1513–0042
Title: Drawback on Distilled Spirits
Exported.
TTB Form Number: TTB F 5110.30.
Abstract: Under the IRC at 26 U.S.C.
5062, persons who export tax-paid
distilled spirits may claim drawback of
the alcohol excise tax paid on those
spirits, as prescribed by regulation. The
TTB regulations in 27 CFR part 28
require that claimants use TTB F
5110.30 to make such drawback claims.
The form requests information regarding
the claimant, the tax-paid spirits
exported, and the amount of tax to be
refunded. TTB uses the collected
information to substantiate the claim for
drawback.
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Current Actions: There are no
program changes associated with this
information collection, and TTB is
submitting it for extension purposes
only. As for adjustments, due to changes
in agency estimates, TTB is increasing
the number of annual respondents,
responses, and burden hours associated
with this collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profits.
Estimated Annual Burden:
• Number of Respondents: 150.
• Average Responses per Respondent:
6.
• Number of Responses: 900.
• Average Per-Response Burden: 2
hours.
• Total Burden: 1,800 hours.
OMB Control No. 1513–0043
Title: Application and Permit to Ship
Puerto Rican Spirits to the United States
Without Payment of Tax.
TTB Form Number: TTB F 5110.31.
Abstract: The IRC at 26 U.S.C. 7652
imposes on Puerto Rican distilled spirits
shipped to the United States for
consumption or sale a tax equal to the
internal revenue tax (excise tax)
imposed in the United States on
distilled spirits of domestic
manufacture. However, the IRC at 26
U.S.C. 5232 provides that a person may
withdraw distilled spirits imported or
brought into the United States in bulk
containers from Customs custody and
transfer such spirits to the bonded
premises of a domestic distilled spirits
plant without payment of the internal
revenue tax imposed on such spirits, as
prescribed by regulation. The IRC at 26
U.S.C. 5314 also states that persons may
withdraw spirits from the bonded
premises of a distilled spirits plant in
Puerto Rico pursuant to an
authorization issued under the laws of
Puerto Rico. Under those IRC
authorities, the TTB regulations in 27
CFR part 26 require respondents to use
form TTB F 5110.31 to apply for and
receive approval to ship Puerto Rican
distilled spirits to the United States
without payment of Federal excise tax.
The form identifies the specific spirits
and amounts shipped and received, and
the shipment’s consignor in Puerto Rico
and consignee in the United States. TTB
uses the information collected to ensure
appropriate application of the IRC tax
provisions
Current Actions: There are no
program changes or adjustments
associated with this information
collection, and TTB is submitting it for
extension purposes only.
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Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits.
Estimated Annual Burden:
• Number of Respondents: 10.
• Average Responses per Respondent:
50.
• Number of Responses: 500.
• Average Per-Response Burden: 0.75
hour.
• Total Burden: 375 hours.
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OMB Control No. 1513–0047
Title: Distilled Spirits Production
Records (TTB REC 5110/01), and
Monthly Report of Production
Operations.
TTB Form Number: TTB F 5110.40.
TTB Recordkeeping Number: TTB
REC 5110/01.
Abstract: In general, the IRC at 26
U.S.C. 5001 prescribes the excise tax
rates for distilled spirits produced in or
imported into the United States, while
26 U.S.C. 5207 requires distilled spirit
plant (DSP) proprietors to maintain
records of production, storage,
denaturation, and processing activities
and to render reports covering those
operations, as prescribed by regulation.
Under those IRC authorities, the TTB
regulations in 27 CFR part 19 require
DSP proprietors to keep records
regarding the production materials used
to produce spirits, the amount of spirits
produced, the amount withdrawn from
the production account, and the
production of spirits byproducts, which
proprietors must maintain for at least 3
years. Based on those records, the part
19 regulations also require DSP
proprietors to submit monthly reports of
production operations using TTB F
5110.40. TTB uses the collected
information to substantiate the
proprietor’s excise tax liability and bond
coverage, if applicable.
Current Actions: There are no
program changes associated with this
information collection, and TTB is
submitting it for extension purposes
only. As for adjustments, due to changes
in agency estimates, TTB is increasing
the number of annual respondents,
responses, and burden hours associated
with this collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits.
Estimated Annual Burden:
• Number of Respondents: 2,500.
• Average Responses per Respondent:
12.
• Number of Responses: 30,000.
• Average Per-Response Burden: 2
hours.
• Total Burden: 60,000 hours.
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OMB Control No. 1513–0065
Title: Wholesale Dealers Records of
Receipt of Alcohol Beverages,
Disposition of Spirits, and Monthly
Summary Reports (TTB REC 5170/2).
TTB Recordkeeping Number: TTB
REC 5170/2.
Abstract: The IRC at 26 U.S.C. 5121
requires wholesale alcohol beverage
dealers to keep daily records of all
distilled spirits received and disposed
of, as well as daily records of all wine
and beer received. That section also
authorizes the Secretary of the Treasury
to require such dealers to submit
periodic summaries of their daily
records for distilled spirits received and
disposed of, and it authorizes the
issuance of regulations regarding such
records and reports. In addition, section
5123 of the IRC prescribes retention and
inspection requirements for the required
records and reports. Under those IRC
authorities, the TTB regulations in 27
CFR part 31 require wholesale alcohol
dealers to keep usual and customary
business records, such as consignment,
purchase, and sales invoices, to
document their daily receipt and
disposition of distilled spirits, as well as
their daily receipt of wine and beer. The
regulations also provide that TTB, at its
discretion, may require a particular
dealer to submit monthly summary
reports regarding all distilled spirits
received and disposed of on a daily
basis. The regulations require dealers to
keep the required records and copies of
any required monthly summary reports
at their place of business, available for
TTB inspection, for at least 3 years.
Current Actions: There are no
program changes associated with this
information collection, and TTB is
submitting it for extension purposes
only. As for adjustments, due to changes
in agency estimates, TTB is increasing
the number of annual respondents,
responses, and burden hours associated
with this collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits.
Estimated Annual Burden:
• Number of Respondents: 30,400 for
recordkeeping; 50 for monthly summary
reports.
• Average Responses per Respondent:
1 for recordkeeping; 12 for monthly
summary reports.
• Number of Responses: 30,400 for
recordkeeping; 600 for monthly
summary reports.
• Average Per-Response Burden:
None for usual and customary
recordkeeping; 2 hours for monthly
summary reports.
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• Total Burden: The keeping of usual
and customary business records
imposes no burden on respondents per
the Office of Management and Budget
regulations at 5 CFR 1320.3(b)(2). For
monthly summary reports, the estimated
total burden is 1,200 hours.
OMB Control No. 1513–0088
Title: Alcohol, Tobacco, and Firearms
Related Documents for Tax Returns and
Claims (TTB REC 5000/24).
TTB Recordkeeping Number: TTB
REC 5000/24.
Abstract: TTB is responsible for the
collection of Federal excise taxes on
distilled spirits, wine, beer, tobacco
products, cigarette papers and tubes,
and firearms and ammunition, and the
collection of special occupational taxes
related to tobacco products and cigarette
papers and tubes. The IRC (26 U.S.C.)
requires that such taxes be collected on
the basis of a return, and it requires
taxpayers to maintain records that
support the information in the return.
The IRC also allows for the filing of
claims for the abatement or refund of
taxes under certain circumstances, and
it requires claimants to maintain records
to support such claims. TTB uses the
collected information to determine
excise and special occupational tax
liabilities, determine adequacy of bond
coverage, and substantiate claims and
other adjustments to tax liabilities.
Current Actions: There are no
program changes associated with this
information collection, and TTB is
submitting it for extension purposes
only. As for adjustments, due to changes
in agency estimates, TTB is increasing
the number of annual respondents,
responses, and burden hours associated
with this collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits; Not-for-profit institutions;
and Individuals or households.
Estimated Annual Burden:
• Number of Respondents: 67,000.
• Average Responses per Respondent:
8.
• Number of Responses: 536,000.
• Average Per-Response Burden: 1
hour.
• Total Burden: 536,000 hours.
OMB Control No. 1513–0094
Title: Federal Firearms and
Ammunition Quarterly Excise Tax
Return.
TTB Form Number: TTB F 5300.26.
Abstract: The IRC at 26 U.S.C. 4181
imposes a Federal excise tax on the sale
of pistols, revolvers, other firearms, and
shells and cartridges (ammunition) sold
by manufacturers, producers, and
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importers of such articles. The IRC, at
26 U.S.C. 6001, 6011, and 6302, also
authorizes the issuance of regulations
regarding IRC-based taxes, returns, and
records, including the mode and time
for collecting taxes due. Under those
IRC authorities, the TTB regulations in
27 CFR part 53 require respondents who
have firearms and/or ammunition excise
tax liabilities to submit a quarterly tax
return using form TTB F 5300.26. TTB
uses the information collected on this
return to identify the taxpayer, the
amount and type of taxes due, and the
amount of payments made, and, as
necessary, to support any tax
determination or related additional
actions, such as tax assessment or
refund.
Current Actions: There are no
program changes associated with this
information collection, and TTB is
submitting it for extension purposes
only. As for adjustments, due to changes
in agency estimates, TTB is increasing
the number of annual respondents,
responses, and burden hours associated
with this collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits, and individuals.
Estimated Annual Burden:
• Number of Respondents: 715.
• Average Responses per Respondent:
4.
• Number of Responses: 2,860.
• Average Per-Response Burden: 7
hours.
• Total Burden: 20,020 hours.
OMB Control No. 1513–0130
Title: Reports of Removal, Transfer, or
Sale of Processed Tobacco.
TTB Form Number: TTB F 5300.26.
Abstract: The IRC at 26 U.S.C. 5722
requires importers and manufacturers of
tobacco products, processed tobacco, or
cigarette papers and tubes to make
reports as required by regulation. While
processed tobacco is not subject to
excise tax under the IRC, it may be
illegally diverted to taxable use or
supplied to others who illegally produce
tobacco products. To detect diversion of
processed tobacco, TTB has issued
regulations in 27 CFR parts 40 and 41
requiring persons holding certain TTBissued tobacco-related permits to report
certain removals, transfers, or sales of
processed tobacco. In general,
respondents must report shipments for
export or to domestic entities not
holding such TTB-issued permits by the
close of the next business day using
form TTB F 5250.2. However,
respondents may apply to TTB for
approval to report removals made for
export using a monthly summary report.
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TTB F 5250.2 and the monthly summary
report require information identifying
the TTB permit holder making the
processed tobacco shipment, the type
and quantity of processed tobacco
shipped, the person(s) purchasing (or
receiving) and delivering the processed
tobacco, and the destination address of
the shipment.
Current Actions: There are no
program changes associated with this
information collection, and TTB is
submitting it for extension purposes
only. As for adjustments, due to changes
in agency estimates, TTB is increasing
the number of annual responses and
burden hours associated with this
collection.
There are no program changes or
adjustments 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: 20.
• Average Responses per Respondent:
150.
• Number of Responses: 3,000.
• Average Per-Response Burden: 0.54
hours.
• Total Burden: 1,620.
OMB Control No. 1513–0132
Title: Generic Clearance for the
Collection of Qualitative Feedback on
Agency Service Delivery.
Abstract: TTB uses the surveys, focus
groups, usability tests, and other
information collections approved under
this generic clearance to gather timely
feedback from its customers and
stakeholders regarding its programs and
services. TTB analyzes the collected
information to help improve its
programs and service delivery to ensure
that regulated persons and others have
effective, efficient, and satisfactory
experiences when interacting with the
agency.
Current Actions: There are no
program changes or adjustments
associated with this information
collection, and TTB is submitting it for
extension purposes only.
Type of Review: Revision of a
currently approved collection.
Affected Public: Businesses or other
for-profits; Individuals.
Estimated Annual Burden:
• Number of Respondents: 25,000.
• Average Responses per Respondent:
1 (one).
• Number of Responses: 25,000.
• Average Per-Response Burden: 1
hour.
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• Total Burden: 25,000.
OMB Control No. 1513–0135
Title: Specific and Continuing Export
Bonds for Distilled Spirits or Wine.
TTB Form Numbers: TTB F 5100.25
and TTB F 5100.30.
Abstract: The IRC at 26 U.S.C. 5175,
5214, and 5362 authorizes exporters
(other than proprietors of distilled
spirits plants or bonded wine premises)
to withdraw distilled spirits and wine,
without payment of tax, for export if the
exporter provides a bond, as prescribed
by regulation. To provide exporters with
a degree of flexibility based on
individual need, the TTB regulations in
27 CFR part 28 allow exporters to file
either a specific bond using TTB F
5100.25 to cover a single shipment or a
continuing bond using TTB F 5100.30 to
cover export shipments made from time
to time.
Current Actions: There are no
program changes or adjustments
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: 20.
• Average Responses per Respondent:
1 (one).
• Number of Responses: 20.
• Average Per-Response Burden: 1
hour.
• Total Burden: 20 hours.
Dated: June 7, 2021.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2021–12462 Filed 6–14–21; 8:45 am]
BILLING CODE 4810–31–P
DEPARTMENT OF THE TREASURY
Office of Foreign Assets Control
Notice of OFAC Sanctions Actions
Office of Foreign Assets
Control, Treasury.
ACTION: Notice.
AGENCY:
The U.S. Department of the
Treasury’s Office of Foreign Assets
Control (OFAC) is publishing the names
of one or more persons that have been
removed from OFAC’s Specially
Designated Nationals and Blocked
Persons List (SDN List). Their property
and interests in property are no longer
blocked, and U.S. persons are no longer
generally prohibited from engaging in
transactions with them.
DATES: See SUPPLEMENTARY INFORMATION
section for applicable date(s).
SUMMARY:
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]]>Agencies
[Federal Register Volume 86, Number 113 (Tuesday, June 15, 2021)]
[Notices]
[Pages 31818-31821]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-12462]
=======================================================================
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
[Docket No. TTB-2021-0003]
Proposed Information Collections; Comment Request (No. 82)
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 August 16,
2021.
ADDRESSES: You may send comments on the information collections
described in this document using one of the two methods described
below--
Internet: To submit comments electronically, use the
comment form for this document posted on the ``Regulations.gov'' e-
rulemaking website at https://www.regulations.gov within Docket No.
TTB-2021-0003.
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.
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 (if any), and OMB control number in your comment.
You may view copies of this document, the relevant TTB forms, and
any comments received at https://www.regulations.gov within Docket No.
TTB-2021-XXXX. TTB has posted a link to that docket on its website at
https://www.ttb.gov/rrd/information-collection-notices. You also may
obtain paper copies of this document, the listed forms, and any
comments received by contacting TTB's Paperwork Reduction Act Officer
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, as required by the Paperwork Reduction Act
of 1995 (44 U.S.C. 3501 et seq.).
Comments submitted in response to this document 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
[[Page 31819]]
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. 1513-0006
Title: Volatile Fruit-Flavor Concentrate Plants--Applications and
Related Records (TTB REC 5520/2).
TTB Form Number: TTB F 5520.3.
TTB Recordkeeping Number: TTB REC 5520/2.
Abstract: Volatile fruit-flavor concentrates contain alcohol when
made from the mash or juice of a fruit by an evaporative process. Under
the Internal Revenue Code (IRC) at 26 U.S.C. 5511, alcohol excise taxes
and most other provisions of chapter 51 of the IRC do not apply to such
concentrates if their manufacturers file applications, keep records,
and meet certain other requirements prescribed by regulation. Under
that IRC authority, the TTB regulations in 27 CFR part 18 require
volatile fruit-flavor concentrate manufacturers to register using form
TTB F 5520.3, file amendments to their registrations using that form or
a letterhead application (depending on circumstances), and maintain a
record file of all approved registrations and related supporting
documents. TTB uses the collected information to identify concentrate
manufacturers and their operations to ensure that the tax provisions of
the IRC are appropriately applied.
Current Actions: There are no program changes or adjustments
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: 55.
Average Responses Per Respondent: 1 (one).
Number of Responses: 55.
Average Per-Response Burden: 2 hours.
Total Burden: 110 hours.
OMB Control No. 1513-0022
Title: Volatile Fruit-Flavor Concentrate Manufacturers--Annual
Report, and Usual and Customary Business Records (TTB REC 5520/1).
TTB Form Number: TTB F 5520.2.
TTB Recordkeeping Number: TTB F 5520/1.
Abstract: Volatile fruit-flavor concentrates contain alcohol when
made from the mash or juice of a fruit by an evaporative process. Under
the IRC at 26 U.S.C. 5511, alcohol excise taxes and most other
provisions of chapter 51 of the IRC do not apply to such concentrates
if their manufacturers keep records and meet certain other requirements
prescribed by regulation. Under that IRC authority, the TTB regulations
in 27 CFR part 18 require volatile fruit-flavor concentrate
manufacturers to submit an annual summary report, using form TTB F
5520.2, accounting for all such products produced, removed, or made
unfit for beverage use. Such manufacturers compile this report from
usual and customary business, which, under the regulations, respondents
must retain for 3 years. TTB uses the collected information to ensure
that the tax provisions of the IRC are appropriately applied.
Current Actions: There are no program changes or adjustments
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: 55.
Average Responses per Respondent: 1 (one).
Number of Responses: 55.
Average Per-Response Burden: 20 minutes.
Total Burden: 18 hours.
OMB Control No. 1513-0042
Title: Drawback on Distilled Spirits Exported.
TTB Form Number: TTB F 5110.30.
Abstract: Under the IRC at 26 U.S.C. 5062, persons who export tax-
paid distilled spirits may claim drawback of the alcohol excise tax
paid on those spirits, as prescribed by regulation. The TTB regulations
in 27 CFR part 28 require that claimants use TTB F 5110.30 to make such
drawback claims. The form requests information regarding the claimant,
the tax-paid spirits exported, and the amount of tax to be refunded.
TTB uses the collected information to substantiate the claim for
drawback.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. As for adjustments, due to changes in agency estimates, TTB is
increasing the number of annual respondents, responses, and burden
hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Annual Burden:
Number of Respondents: 150.
Average Responses per Respondent: 6.
Number of Responses: 900.
Average Per-Response Burden: 2 hours.
Total Burden: 1,800 hours.
OMB Control No. 1513-0043
Title: Application and Permit to Ship Puerto Rican Spirits to the
United States Without Payment of Tax.
TTB Form Number: TTB F 5110.31.
Abstract: The IRC at 26 U.S.C. 7652 imposes on Puerto Rican
distilled spirits shipped to the United States for consumption or sale
a tax equal to the internal revenue tax (excise tax) imposed in the
United States on distilled spirits of domestic manufacture. However,
the IRC at 26 U.S.C. 5232 provides that a person may withdraw distilled
spirits imported or brought into the United States in bulk containers
from Customs custody and transfer such spirits to the bonded premises
of a domestic distilled spirits plant without payment of the internal
revenue tax imposed on such spirits, as prescribed by regulation. The
IRC at 26 U.S.C. 5314 also states that persons may withdraw spirits
from the bonded premises of a distilled spirits plant in Puerto Rico
pursuant to an authorization issued under the laws of Puerto Rico.
Under those IRC authorities, the TTB regulations in 27 CFR part 26
require respondents to use form TTB F 5110.31 to apply for and receive
approval to ship Puerto Rican distilled spirits to the United States
without payment of Federal excise tax. The form identifies the specific
spirits and amounts shipped and received, and the shipment's consignor
in Puerto Rico and consignee in the United States. TTB uses the
information collected to ensure appropriate application of the IRC tax
provisions
Current Actions: There are no program changes or adjustments
associated with this information collection, and TTB is submitting it
for extension purposes only.
[[Page 31820]]
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden:
Number of Respondents: 10.
Average Responses per Respondent: 50.
Number of Responses: 500.
Average Per-Response Burden: 0.75 hour.
Total Burden: 375 hours.
OMB Control No. 1513-0047
Title: Distilled Spirits Production Records (TTB REC 5110/01), and
Monthly Report of Production Operations.
TTB Form Number: TTB F 5110.40.
TTB Recordkeeping Number: TTB REC 5110/01.
Abstract: In general, the IRC at 26 U.S.C. 5001 prescribes the
excise tax rates for distilled spirits produced in or imported into the
United States, while 26 U.S.C. 5207 requires distilled spirit plant
(DSP) proprietors to maintain records of production, storage,
denaturation, and processing activities and to render reports covering
those operations, as prescribed by regulation. Under those IRC
authorities, the TTB regulations in 27 CFR part 19 require DSP
proprietors to keep records regarding the production materials used to
produce spirits, the amount of spirits produced, the amount withdrawn
from the production account, and the production of spirits byproducts,
which proprietors must maintain for at least 3 years. Based on those
records, the part 19 regulations also require DSP proprietors to submit
monthly reports of production operations using TTB F 5110.40. TTB uses
the collected information to substantiate the proprietor's excise tax
liability and bond coverage, if applicable.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. As for adjustments, due to changes in agency estimates, TTB is
increasing the number of annual respondents, responses, and burden
hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden:
Number of Respondents: 2,500.
Average Responses per Respondent: 12.
Number of Responses: 30,000.
Average Per-Response Burden: 2 hours.
Total Burden: 60,000 hours.
OMB Control No. 1513-0065
Title: Wholesale Dealers Records of Receipt of Alcohol Beverages,
Disposition of Spirits, and Monthly Summary Reports (TTB REC 5170/2).
TTB Recordkeeping Number: TTB REC 5170/2.
Abstract: The IRC at 26 U.S.C. 5121 requires wholesale alcohol
beverage dealers to keep daily records of all distilled spirits
received and disposed of, as well as daily records of all wine and beer
received. That section also authorizes the Secretary of the Treasury to
require such dealers to submit periodic summaries of their daily
records for distilled spirits received and disposed of, and it
authorizes the issuance of regulations regarding such records and
reports. In addition, section 5123 of the IRC prescribes retention and
inspection requirements for the required records and reports. Under
those IRC authorities, the TTB regulations in 27 CFR part 31 require
wholesale alcohol dealers to keep usual and customary business records,
such as consignment, purchase, and sales invoices, to document their
daily receipt and disposition of distilled spirits, as well as their
daily receipt of wine and beer. The regulations also provide that TTB,
at its discretion, may require a particular dealer to submit monthly
summary reports regarding all distilled spirits received and disposed
of on a daily basis. The regulations require dealers to keep the
required records and copies of any required monthly summary reports at
their place of business, available for TTB inspection, for at least 3
years.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. As for adjustments, due to changes in agency estimates, TTB is
increasing the number of annual respondents, responses, and burden
hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden:
Number of Respondents: 30,400 for recordkeeping; 50 for
monthly summary reports.
Average Responses per Respondent: 1 for recordkeeping; 12
for monthly summary reports.
Number of Responses: 30,400 for recordkeeping; 600 for
monthly summary reports.
Average Per-Response Burden: None for usual and customary
recordkeeping; 2 hours for monthly summary reports.
Total Burden: The keeping of usual and customary business
records imposes no burden on respondents per the Office of Management
and Budget regulations at 5 CFR 1320.3(b)(2). For monthly summary
reports, the estimated total burden is 1,200 hours.
OMB Control No. 1513-0088
Title: Alcohol, Tobacco, and Firearms Related Documents for Tax
Returns and Claims (TTB REC 5000/24).
TTB Recordkeeping Number: TTB REC 5000/24.
Abstract: TTB is responsible for the collection of Federal excise
taxes on distilled spirits, wine, beer, tobacco products, cigarette
papers and tubes, and firearms and ammunition, and the collection of
special occupational taxes related to tobacco products and cigarette
papers and tubes. The IRC (26 U.S.C.) requires that such taxes be
collected on the basis of a return, and it requires taxpayers to
maintain records that support the information in the return. The IRC
also allows for the filing of claims for the abatement or refund of
taxes under certain circumstances, and it requires claimants to
maintain records to support such claims. TTB uses the collected
information to determine excise and special occupational tax
liabilities, determine adequacy of bond coverage, and substantiate
claims and other adjustments to tax liabilities.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. As for adjustments, due to changes in agency estimates, TTB is
increasing the number of annual respondents, responses, and burden
hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits; Not-for-profit
institutions; and Individuals or households.
Estimated Annual Burden:
Number of Respondents: 67,000.
Average Responses per Respondent: 8.
Number of Responses: 536,000.
Average Per-Response Burden: 1 hour.
Total Burden: 536,000 hours.
OMB Control No. 1513-0094
Title: Federal Firearms and Ammunition Quarterly Excise Tax Return.
TTB Form Number: TTB F 5300.26.
Abstract: The IRC at 26 U.S.C. 4181 imposes a Federal excise tax on
the sale of pistols, revolvers, other firearms, and shells and
cartridges (ammunition) sold by manufacturers, producers, and
[[Page 31821]]
importers of such articles. The IRC, at 26 U.S.C. 6001, 6011, and 6302,
also authorizes the issuance of regulations regarding IRC-based taxes,
returns, and records, including the mode and time for collecting taxes
due. Under those IRC authorities, the TTB regulations in 27 CFR part 53
require respondents who have firearms and/or ammunition excise tax
liabilities to submit a quarterly tax return using form TTB F 5300.26.
TTB uses the information collected on this return to identify the
taxpayer, the amount and type of taxes due, and the amount of payments
made, and, as necessary, to support any tax determination or related
additional actions, such as tax assessment or refund.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. As for adjustments, due to changes in agency estimates, TTB is
increasing the number of annual respondents, responses, and burden
hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits, and individuals.
Estimated Annual Burden:
Number of Respondents: 715.
Average Responses per Respondent: 4.
Number of Responses: 2,860.
Average Per-Response Burden: 7 hours.
Total Burden: 20,020 hours.
OMB Control No. 1513-0130
Title: Reports of Removal, Transfer, or Sale of Processed Tobacco.
TTB Form Number: TTB F 5300.26.
Abstract: The IRC at 26 U.S.C. 5722 requires importers and
manufacturers of tobacco products, processed tobacco, or cigarette
papers and tubes to make reports as required by regulation. While
processed tobacco is not subject to excise tax under the IRC, it may be
illegally diverted to taxable use or supplied to others who illegally
produce tobacco products. To detect diversion of processed tobacco, TTB
has issued regulations in 27 CFR parts 40 and 41 requiring persons
holding certain TTB-issued tobacco-related permits to report certain
removals, transfers, or sales of processed tobacco. In general,
respondents must report shipments for export or to domestic entities
not holding such TTB-issued permits by the close of the next business
day using form TTB F 5250.2. However, respondents may apply to TTB for
approval to report removals made for export using a monthly summary
report. TTB F 5250.2 and the monthly summary report require information
identifying the TTB permit holder making the processed tobacco
shipment, the type and quantity of processed tobacco shipped, the
person(s) purchasing (or receiving) and delivering the processed
tobacco, and the destination address of the shipment.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. As for adjustments, due to changes in agency estimates, TTB is
increasing the number of annual responses and burden hours associated
with this collection.
There are no program changes or adjustments 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: 20.
Average Responses per Respondent: 150.
Number of Responses: 3,000.
Average Per-Response Burden: 0.54 hours.
Total Burden: 1,620.
OMB Control No. 1513-0132
Title: Generic Clearance for the Collection of Qualitative Feedback
on Agency Service Delivery.
Abstract: TTB uses the surveys, focus groups, usability tests, and
other information collections approved under this generic clearance to
gather timely feedback from its customers and stakeholders regarding
its programs and services. TTB analyzes the collected information to
help improve its programs and service delivery to ensure that regulated
persons and others have effective, efficient, and satisfactory
experiences when interacting with the agency.
Current Actions: There are no program changes or adjustments
associated with this information collection, and TTB is submitting it
for extension purposes only.
Type of Review: Revision of a currently approved collection.
Affected Public: Businesses or other for-profits; Individuals.
Estimated Annual Burden:
Number of Respondents: 25,000.
Average Responses per Respondent: 1 (one).
Number of Responses: 25,000.
Average Per-Response Burden: 1 hour.
Total Burden: 25,000.
OMB Control No. 1513-0135
Title: Specific and Continuing Export Bonds for Distilled Spirits
or Wine.
TTB Form Numbers: TTB F 5100.25 and TTB F 5100.30.
Abstract: The IRC at 26 U.S.C. 5175, 5214, and 5362 authorizes
exporters (other than proprietors of distilled spirits plants or bonded
wine premises) to withdraw distilled spirits and wine, without payment
of tax, for export if the exporter provides a bond, as prescribed by
regulation. To provide exporters with a degree of flexibility based on
individual need, the TTB regulations in 27 CFR part 28 allow exporters
to file either a specific bond using TTB F 5100.25 to cover a single
shipment or a continuing bond using TTB F 5100.30 to cover export
shipments made from time to time.
Current Actions: There are no program changes or adjustments
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: 20.
Average Responses per Respondent: 1 (one).
Number of Responses: 20.
Average Per-Response Burden: 1 hour.
Total Burden: 20 hours.
Dated: June 7, 2021.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2021-12462 Filed 6-14-21; 8:45 am]
BILLING CODE 4810-31-P
