Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests, 58725-58727 [2021-23115]
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Federal Register / Vol. 86, No. 202 / Friday, October 22, 2021 / Notices
identify and mitigate their Libor
transition risks. Not all sections or
questions will apply to all banks.
Applicable risks (e.g., operational,
compliance, strategic, and reputation)
can be identified when scoping and
completing Libor cessation
preparedness assessments.
Affected Public: Businesses or other
for-profit.
Burden Estimates:
Estimated Number of Respondents:
1,096. Estimated Annual Burden: 8,768
hours.
Frequency of Response: On occasion.
Comments: Comments submitted in
response to this notice will be
summarized and included in the request
for OMB approval. All comments will
become a matter of public record.
Comments are invited on:
(a) Whether the collections of
information are necessary for the proper
performance of the OCC’s functions,
including whether the information has
practical utility;
(b) The accuracy of the OCC’s
estimates of the burden of the
information collections, including the
validity of the methodology and
assumptions used;
(c) Ways to enhance the quality,
utility, and clarity of the information to
be collected; and
(d) Ways to minimize the burden of
information collections on respondents,
including through the use of automated
collection techniques or other forms of
information technology.
(e) Estimates of capital or start-up
costs and costs of operation,
maintenance, and purchase of services
to provide information.
Theodore J. Dowd,
Deputy Chief Counsel, Office of the
Comptroller of the Currency.
[FR Doc. 2021–23056 Filed 10–21–21; 8:45 am]
BILLING CODE P
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
Departmental Offices, U.S.
Department of the Treasury.
ACTION: Notice.
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AGENCY:
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
SUMMARY:
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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 must be received on
or before November 22, 2021.
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
PRA@treasury.gov, 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: Drawback on Distilled Spirits
Exported.
OMB Control Number: 1513–0042.
Type of Review: Extension of a
currently approved collection.
Description: Under the IRC at 26
U.S.C. 5062, persons who export taxpaid 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.
Form: TTB F 5110.30.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
150.
Frequency of Response: On Occasion.
Estimated Total Number of Annual
Responses: 900.
Estimated Time per Response: 2
hours.
Estimated Total Annual Burden
Hours: 1,800 hours.
2. Title: Application and Permit to
Ship Puerto Rican Spirits to the United
States Without Payment of Tax.
OMB Control Number: 1513–0043.
Type of Review: Extension of a
currently approved collection.
Description: 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)
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58725
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.
Form: TTB F 5110.31.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
10.
Frequency of Response: On Occasion.
Estimated Total Number of Annual
Responses: 500.
Estimated Time per Response: 0.75
hour.
Estimated Total Annual Burden
Hours: 375 hours.
3. Title: Distilled Spirits Production
Records and Monthly Report of
Production Operations.
OMB Control Number: 1513–0047.
Type of Review: Extension of a
currently approved collection.
Description: 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
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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.
Form: TTB F 5110.40.
Recordkeeping Number: TTB REC
5110/01.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
2,500.
Frequency of Response: Monthly.
Estimated Total Number of Annual
Responses: 30,000.
Estimated Time per Response: 2
hours.
Estimated Total Annual Burden
Hours: 60,000 hours.
4. Title: Wholesale Dealers Records of
Receipt of Alcoholic Beverages,
Disposition of Distilled Spirits, and
Monthly Summary Reports.
OMB Control Number: 1513–0065.
Type of Review: Extension of a
currently approved collection.
Description: 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.
Recordkeeping Number: TTB REC
5170/2.
Affected Public: Businesses or other
for-profits.
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Estimated Number of Respondents:
30,400 for recordkeeping; 50 for
monthly summary reports.
Frequency of Response: Once for
recordkeeping; Monthly for summary
reports.
Estimated Total Number of Annual
Responses: 30,400 for recordkeeping;
600 for monthly summary reports.
Estimated Time per Response: None
for recordkeeping; 2 hours for monthly
summary reports.
Estimated Total Annual Burden
Hours: 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.
5. Title: Alcohol, Tobacco, and
Firearms Related Documents for Tax
Returns and Claims.
6. OMB Control Number: 1513–0088.
Type of Review: Extension of a
currently approved collection.
Description: 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.
Recordkeeping Number: TTB REC
5000/24.
Affected Public: Businesses or other
for-profits; Not-for-profit institutions;
and Individuals or households.
Estimated Number of Respondents:
67,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 536,000.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden
Hours: 536,000 hours.
7. Title: Federal Firearms and
Ammunition Quarterly Excise Tax
Return.
OMB Control Number: 1513–0094.
Type of Review: Extension of a
currently approved collection.
Description: The IRC at 26 U.S.C.
4181 imposes a Federal excise tax on
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the sale of pistols, revolvers, other
firearms, and shells and cartridges
(ammunition) sold by manufacturers,
producers, and Start Printed Page
31821importers 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.
Form: TTB F 5300.26.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
715.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 2,860.
Estimated Time per Response: 7
hours.
Estimated Total Annual Burden
Hours: 20,020 hours.
8. Title: Reports of Removal, Transfer,
or Sale of Processed Tobacco.
OMB Control Number: 1513–0130.
Type of Review: Extension of a
currently approved collection.
Description: 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
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shipped, the person(s) purchasing (or
receiving) and delivering the processed
tobacco, and the destination address of
the shipment.
TTB Recordkeeping Number: TTB F
5250.2.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
26.
Frequency of Response: Daily,
Monthly.
Estimated Total Number of Annual
Responses: 4,100.
Estimated Time per Response: 0.5–2
hours.
Estimated Total Annual Burden
Hours: 2,206 hours.
9. Title: Generic Clearance for the
Collection of Qualitative Feedback on
Agency Service Delivery.
OMB Control Number: 1513–0132.
Type of Review: Extension of a
currently approved collection.
Description: 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.
Form: None.
Affected Public: Businesses or other
for-profits; and Individuals or
Households.
Estimated Number of Respondents:
25,000.
Frequency of Response: Once.
Estimated Total Number of Annual
Responses: 25,000.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden
Hours: 25,000 hours.
10. Title: Specific and Continuing
Export Bonds for Distilled Spirits or
Wine.
OMB Control Number: 1513–0135.
Type of Review: Extension of a
currently approved collection.
Description: 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
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TTB F 5100.30 to cover export
shipments made from time to time.
Form: TTB F 5100.25 and TTB F
5100.30.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
20.
Frequency of Response: Once.
Estimated Total Number of Annual
Responses: 20.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden
Hours: 20 hours.
Authority: 44 U.S.C. 3501 et seq.
Dated: October 19, 2021.
Molly Stasko,
Treasury PRA Clearance Officer.
[FR Doc. 2021–23115 Filed 10–21–21; 8:45 am]
BILLING CODE 4810–31–P
DEPARTMENT OF VETERANS
AFFAIRS
Voluntary Service National Advisory
Committee, Notice of Meeting
The Department of Veterans Affairs
(VA) gives notice under the Federal
Advisory Committee Act, 5 U.S.C. App.
2, that the Executive Committee of the
VA Voluntary Service (VAVS) National
Advisory Committee (NAC) will meet
virtually on November 3–4, 2021. The
meeting sessions will begin and end as
follows:
Meeting date(s):
Meeting time(s):
Wednesday, November 3, 2021.
9:00 a.m. to 5:00
p.m. Eastern
Standard Time
(EST).
9:00 a.m. to 12:00
p.m. EST.
Thursday, November
4, 2021.
You may call into the meeting by
dialing 1–872–701–0185 and enter
Access Code 590 558 806#. The meeting
sessions are open to the public.
The Committee, comprised of 53
major Veteran, civic, and service
organizations, advises the Secretary,
through the Under Secretary for Health,
on the coordination and promotion of
volunteer activities and strategic
partnerships within VA health care
facilities, in the community, and on
matters related to volunteerism and
charitable giving. The Executive
Committee consists of 20
representatives from the NAC member
organizations.
Agenda topics will include the NAC
goals and objectives; review of minutes
from the March 30, 2021, Executive
Committee meeting; an update on VA
Center for Development and Civic
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58727
Engagement (CDCE) activities; Veterans
Health Administration update;
subcommittee reports; review of
standard operating procedures; review
of fiscal year 2021 organization data;
panel discussion with CDCE Student
Leadership Council representatives;
2022 NAC annual meeting plans; and
any new business.
No time will be allocated at this
meeting for receiving oral presentations
from the public. However, the public
may submit written statements for the
Committee’s review to Dr. Sabrina C.
Clark, Designated Federal Officer, VA
Center for Development and Civic
Engagement (15CDCE), Department of
Veterans Affairs, 810 Vermont Avenue
NW, Washington, DC 20420, or email at
Sabrina.Clark@VA.gov. Any member of
the public wishing to attend the meeting
or seeking additional information
should contact Dr. Clark at 202–461–
7300.
Dated: October 19, 2021.
Jelessa M. Burney,
Federal Advisory Committee Management
Officer.
[FR Doc. 2021–23087 Filed 10–21–21; 8:45 am]
BILLING CODE P
DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–NEW]
Agency Information Collection Activity
Under OMB Review: Application for
Chapter 23 Burial Benefits
Veterans Benefits
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:
In compliance with the
Paperwork Reduction Act (PRA) of
1995, this notice announces that the
Veterans Benefits Administration
(VBA), Department of Veterans Affairs,
will submit the collection of
information abstracted below to the
Office of Management and Budget
(OMB) for review and comment. The
PRA submission describes the nature of
the information collection and its
expected cost and burden and it
includes the actual data collection
instrument.
DATES: 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
SUMMARY:
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]]>Agencies
[Federal Register Volume 86, Number 202 (Friday, October 22, 2021)]
[Notices]
[Pages 58725-58727]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-23115]
-----------------------------------------------------------------------
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.
-----------------------------------------------------------------------
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 must be received on or before November 22, 2021.
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: Drawback on Distilled Spirits Exported.
OMB Control Number: 1513-0042.
Type of Review: Extension of a currently approved collection.
Description: 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.
Form: TTB F 5110.30.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 150.
Frequency of Response: On Occasion.
Estimated Total Number of Annual Responses: 900.
Estimated Time per Response: 2 hours.
Estimated Total Annual Burden Hours: 1,800 hours.
2. Title: Application and Permit to Ship Puerto Rican Spirits to
the United States Without Payment of Tax.
OMB Control Number: 1513-0043.
Type of Review: Extension of a currently approved collection.
Description: 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.
Form: TTB F 5110.31.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 10.
Frequency of Response: On Occasion.
Estimated Total Number of Annual Responses: 500.
Estimated Time per Response: 0.75 hour.
Estimated Total Annual Burden Hours: 375 hours.
3. Title: Distilled Spirits Production Records and Monthly Report
of Production Operations.
OMB Control Number: 1513-0047.
Type of Review: Extension of a currently approved collection.
Description: 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
[[Page 58726]]
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.
Form: TTB F 5110.40.
Recordkeeping Number: TTB REC 5110/01.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 2,500.
Frequency of Response: Monthly.
Estimated Total Number of Annual Responses: 30,000.
Estimated Time per Response: 2 hours.
Estimated Total Annual Burden Hours: 60,000 hours.
4. Title: Wholesale Dealers Records of Receipt of Alcoholic
Beverages, Disposition of Distilled Spirits, and Monthly Summary
Reports.
OMB Control Number: 1513-0065.
Type of Review: Extension of a currently approved collection.
Description: 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.
Recordkeeping Number: TTB REC 5170/2.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 30,400 for recordkeeping; 50 for
monthly summary reports.
Frequency of Response: Once for recordkeeping; Monthly for summary
reports.
Estimated Total Number of Annual Responses: 30,400 for
recordkeeping; 600 for monthly summary reports.
Estimated Time per Response: None for recordkeeping; 2 hours for
monthly summary reports.
Estimated Total Annual Burden Hours: 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.
5. Title: Alcohol, Tobacco, and Firearms Related Documents for Tax
Returns and Claims.
6. OMB Control Number: 1513-0088.
Type of Review: Extension of a currently approved collection.
Description: 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.
Recordkeeping Number: TTB REC 5000/24.
Affected Public: Businesses or other for-profits; Not-for-profit
institutions; and Individuals or households.
Estimated Number of Respondents: 67,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 536,000.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 536,000 hours.
7. Title: Federal Firearms and Ammunition Quarterly Excise Tax
Return.
OMB Control Number: 1513-0094.
Type of Review: Extension of a currently approved collection.
Description: 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 Start
Printed Page 31821importers 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.
Form: TTB F 5300.26.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 715.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 2,860.
Estimated Time per Response: 7 hours.
Estimated Total Annual Burden Hours: 20,020 hours.
8. Title: Reports of Removal, Transfer, or Sale of Processed
Tobacco.
OMB Control Number: 1513-0130.
Type of Review: Extension of a currently approved collection.
Description: 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
[[Page 58727]]
shipped, the person(s) purchasing (or receiving) and delivering the
processed tobacco, and the destination address of the shipment.
TTB Recordkeeping Number: TTB F 5250.2.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 26.
Frequency of Response: Daily, Monthly.
Estimated Total Number of Annual Responses: 4,100.
Estimated Time per Response: 0.5-2 hours.
Estimated Total Annual Burden Hours: 2,206 hours.
9. Title: Generic Clearance for the Collection of Qualitative
Feedback on Agency Service Delivery.
OMB Control Number: 1513-0132.
Type of Review: Extension of a currently approved collection.
Description: 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.
Form: None.
Affected Public: Businesses or other for-profits; and Individuals
or Households.
Estimated Number of Respondents: 25,000.
Frequency of Response: Once.
Estimated Total Number of Annual Responses: 25,000.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 25,000 hours.
10. Title: Specific and Continuing Export Bonds for Distilled
Spirits or Wine.
OMB Control Number: 1513-0135.
Type of Review: Extension of a currently approved collection.
Description: 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.
Form: TTB F 5100.25 and TTB F 5100.30.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 20.
Frequency of Response: Once.
Estimated Total Number of Annual Responses: 20.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 20 hours.
Authority: 44 U.S.C. 3501 et seq.
Dated: October 19, 2021.
Molly Stasko,
Treasury PRA Clearance Officer.
[FR Doc. 2021-23115 Filed 10-21-21; 8:45 am]
BILLING CODE 4810-31-P
