Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests, 73856-73858 [2021-28215]

Agencies

• DEPARTMENT OF THE TREASURY

[Federal Register Volume 86, Number 246 (Tuesday, December 28, 2021)]
[Notices]
[Pages 73856-73858]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-28215]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade 
Bureau Information Collection Requests

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments must be received on or before January 27, 2022.

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: Brewer's Report of Operations and Quarterly Brewer's 
Report of Operations.
    OMB Control Number: 1513-0007.
    Type of Review: Extension of a currently approved collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5415 
requires that all brewers furnish reports of operations and 
transactions as the Secretary of the Treasury (the Secretary) 
prescribes by regulation. Under that authority, the TTB regulations in 
27 CFR part 25 require brewers to file monthly operations reports using 
TTB F 5130.9, Brewer's Report of Operations, if they anticipate an 
annual excise tax liability of $50,000 or more for beer in a given 
calendar year. Taxpayers who anticipate a liability of less than 
$50,000 for such taxes in a given year and had such liability the 
previous year may file quarterly operations reports using TTB F 5130.9 
or the simplified TTB F 5130.26, Quarterly Brewer's Report of 
Operations. The information collected from brewers on these reports 
regarding the amount of beer they produce, receive, return, remove, 
transfer, destroy, or otherwise gain or dispose of is necessary to 
ensure the tax provisions of the IRC are appropriately applied.
    Form: TTB F 5130.9 and TTB F 5130.26.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 7,500.
    Frequency of Response: Monthly, Quarterly.
    Estimated Total Number of Annual Responses: 36,000.
    Estimated Time per Response: 45 minutes.
    Estimated Total Annual Burden Hours: 27,000 hours.
    2. Title: Application and Permit to Ship Liquors and Articles of 
Puerto Rican Manufacture Taxpaid to the United States.
    OMB Control Number: 1513-0008.
    Type of Review: Extension of a currently approved collection.
    Description: The IRC at 26 U.S.C. 7652 provides that products made 
in Puerto Rico, shipped to the United States, and withdrawn for 
consumption or sale are subject to a tax equal to the internal revenue 
tax imposed on like products made in the United States. In addition, 
that section provides that the taxes collected on such Puerto Rican 
products are covered over (transferred) into the Treasury of Puerto 
Rico. Under the TTB regulations in 27 CFR part 26, applicants use form 
TTB F 5170.7 to apply for authorization for, and to document, the 
shipment of tax-paid or tax-determined Puerto Rican spirits to the 
United States. The collected information documents the specific spirits 
and articles, the amounts shipped and received, and the amount of tax, 
and it identifies the consignor in Puerto Rico and consignee in the 
United States. TTB uses the information to verify the accuracy of 
prepayments of excise tax and semimonthly payments of deferred excise 
taxes, and to determine the amount of revenue to be transferred into 
the Treasury of Puerto Rico. This information is necessary to ensure 
the tax provisions of the IRC are appropriately applied.
    Form: TTB F 5170.7.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 20.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 2,120.
    Estimated Time per Response: 30 minutes.
    Estimated Total Annual Burden Hours: 1,060 hours.
    3. Title: Application for Basic Permit under the Federal Alcohol 
Administration Act.
    OMB Control Number: 1513-0018.
    Type of Review: Extension of a currently approved collection.
    Description: Section 103 of the Federal Alcohol Administration Act 
(FAA Act, 27 U.S.C. 203) requires that a person must apply to the 
Secretary for a ``basic permit'' before beginning business as: (1) An 
importer into the United States of distilled spirits, wine, or malt 
beverages, (2) a producer of distilled spirits or wine, or (3) a 
wholesaler of distilled spirits, wine, or malt beverages. In addition, 
section 104 of the FAA Act (27 U.S.C. 204(c)) prescribes who is 
entitled to a basic permit, and it authorizes the Secretary to 
prescribe the manner and form of, and the information required in, 
basic permit applications. Under these authorities, the TTB regulations 
in 27 CFR part 1 require that applicants use TTB F 5100.24 to apply for 
new FAA Act basic permits. That application enables TTB to determine 
the location of the proposed business, the extent of its operations, 
and if the applicant is qualified under the FAA Act to receive a basic 
permit.
    Form: TTB F 5100.24.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 10,525.
    Frequency of Response: On Occasion.

[[Page 73857]]

    Estimated Total Number of Annual Responses: 10,525.
    Estimated Time per Response: 1.125 hours.
    Estimated Total Annual Burden Hours: 11,538 hours.
    4. Title: Formula and Process for Nonbeverage Products.
    OMB Control Number: 1513-0021.
    Type of Review: Extension of a currently approved collection.
    Description: The IRC at 26 U.S.C. 5111-5114 authorizes drawback 
(refund) of excise tax paid on distilled spirits used in the 
manufacture of medicines, medicinal preparations, food products, 
flavors, flavoring extracts, or perfume that are unfit for beverage 
purposes, and it authorizes the Secretary to prescribe regulations to 
ensure that drawback is not paid for unauthorized purposes. Under those 
authorities, TTB has issued regulations to require that nonbeverage 
drawback claimants show that the taxpaid distilled spirits for which a 
claimant makes a drawback claim were used in the manufacture of a 
product unfit for beverage use. Respondents base this showing on the 
product's formula and manufacturing process, which they describe using 
form TTB F 5154.1 or its electronic equivalent in Formulas Online. The 
collected information allows TTB to ensure that the tax provisions of 
the IRC regarding drawback are appropriately applied. This information 
collection also is beneficial to respondents as TTB's determination 
regarding the described product allows claimants to know in advance of 
actual manufacture if the product is or is not fit for beverage 
purposes and thus eligible or not eligible for drawback.
    Form: TTB F 5154.1.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 405.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 14,700.
    Estimated Time per Response: 30 minutes.
    Estimated Total Annual Burden Hours: 7,350 hours.
    5. Title: Application for Operating Permit Under 26 U.S.C. 5171(d).
    OMB Control Number: 1513-0040.
    Type of Review: Extension of a currently approved collection.
    Description: As required by the IRC at 26 U.S.C. 5171(d), persons 
who intend to distill, process, or warehouse distilled spirits for non-
beverage use, or who intend to manufacture articles using distilled 
spirits or warehouse bulk spirits for non-industrial use without 
bottling, are required to apply for and obtain a distilled spirits 
plant (DSP) operating permit before beginning such operations. Under 
that IRC authority, the TTB regulations in 27 CFR part 19 require such 
persons to apply for a DSP operating permit using form TTB F 5110.25. 
The form identifies the name and business address of the applicant, the 
DSP's location, and the operations to be conducted at the plant. 
Applicants also must submit a statement of business organization, 
information regarding the persons with significant interest in the 
business, and a list of trade names the applicant will use in 
connection with the specified operations. The collected information 
allows TTB to determine if an applicant is qualified under the IRC to 
receive a DSP operating permit.
    Form: TTB F 5110.25.
    Affected Public: Businesses 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: 1 hour.
    Estimated Total Annual Burden Hours: 100 hours.
    6. Title: Alcohol Fuel Plant (AFP) Reports and Miscellaneous 
Letterhead Applications, and Notices, Marks, and Records.
    OMB Control Number: 1513-0052.
    Type of Review: Extension of a currently approved collection.
    Description: While distilled spirits produced or imported into the 
United States are normally subject to excise tax under the IRC at 26 
U.S.C. 5001, the IRC at 26 U.S.C. 5214(a)(12) allows distilled spirits 
used for fuel purposes to be withdrawn free of that tax. As such, the 
IRC at 26 U.S.C. 5181 and 5207 requires a proprietor of a distilled 
spirits plant (DSP) established as an alcohol fuel plant (AFP) to make 
applications, maintain records, and render reports as the Secretary 
prescribes by regulation. Under those IRC authorities, TTB has issued 
AFP regulations in 27 CFR part 19 that require proprietors to keep 
certain records, provide certain notices, place certain marks on 
alcohol fuel containers, and make an annual operations report on form 
TTB F 5110.75. TTB uses the collected information to ensure that the 
tax provisions of the IRC are appropriately applied and to help prevent 
diversion of alcohol fuel to taxable beverage use.
    Form: TTB F 5110.75.
    Affected Public: Businesses or other for-profits; Not for-profit 
institutions; and Individuals or households.
    Estimated Number of Respondents: 2,150.
    Frequency of Response: Annually, On Occasion.
    Estimated Total Number of Annual Responses: 2,150.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 2,150 hours.
    7. Title: Tobacco Bond--Collateral, Tobacco Bond--Surety, and 
Tobacco Bond.
    OMB Control Number: 1513-0103.
    Type of Review: Extension of a currently approved collection.
    Description: The IRC at 26 U.S.C. 5711 requires every person, 
before commencing business as a manufacturer of tobacco products or 
cigarette papers and tubes, or as an export warehouse proprietor, to 
file a bond in the amount, form, and manner as prescribed by the 
Secretary by regulation. Also, the IRC at 26 U.S.C. 7101 requires that 
such bonds be guaranteed by a surety or by the deposit of collateral in 
the form of United States Treasury bonds or notes. Under those IRC 
authorities, TTB has issued tobacco bond regulations in 27 CFR parts 40 
and 44. Those regulations require the prescribed persons to file a 
surety or collateral bond with TTB in an amount equivalent to the 
potential tax liability of the person, within a minimum and a maximum 
amount. The TTB regulations also require a strengthening bond when the 
amount of an existing bond becomes insufficient or a superseding bond 
when a current bond is no longer valid for reasons specified by 
regulation. Respondents may provide a surety bond using TTB F 5000.25, 
a collateral bond using TTB F 5000.26, or they may use TTB F 5200.29 
for either type of bond as an approved alternate procedure.
    Form: TTB F 5200.25, TTB F 5220.26, and TTB F 5200.29.
    Affected Public: Businesses or other for-profits; and Individuals 
or Households.
    Estimated Number of Respondents: 120.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 120.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 120 hours.
    8. Title: Monthly Report--Importer of Tobacco Products or Processed 
Tobacco.
    OMB Control Number: 1513-0107.
    Type of Review: Extension of a currently approved collection.
    Description: Under the IRC at 26 U.S.C. 5722, importers of tobacco 
products and of processed tobacco are required to make reports 
containing such information, in such form, at such

[[Page 73858]]

times, and for such periods as the Secretary shall prescribe by 
regulation. Under that authority, the TTB regulations in 27 CFR part 41 
require importers of tobacco products and importers of processed 
tobacco to submit a monthly report on TTB F 5220.6 to account for such 
products on hand, received, and removed. TTB uses the collected 
information to help prevent diversion of tobacco products and processed 
tobacco into the illegal market.
    Form: TTB F 5220.6.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 280.
    Frequency of Response: Monthly.
    Estimated Total Number of Annual Responses: 3,360.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 3,360 hours.
    9. Title: Formulas for Fermented Beverage Products, TTB REC 5052/1.
    OMB Control Number: 1513-0118.
    Type of Review: Extension of a currently approved collection.
    Description: Under the authority of the IRC at 26 U.S.C. 5051, 
5052, and 7805, and of the FAA Act at 27 U.S.C. 205(e), the TTB 
regulations in 27 CFR parts 7 and 25 require beer and malt beverage 
producers and importers to file a formula when certain non-exempted 
ingredients, flavors, colors, or processes are used to produce a non-
traditional fermented beverage product. This information collection, 
which respondents submit to TTB as a written notice, is necessary to 
ensure that the tax provisions of the IRC are appropriately applied, 
and that the alcohol beverage labeling provisions of the FAA Act are 
met for imported products that meet that Act's definition of malt 
beverage.
    TTB Recordkeeping Number: TTB REC 5052/1.
    Affected Public: Businesses or other for-profits; Individuals or 
households.
    Estimated Number of Respondents: 550.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 1,650.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 1,650 hours.
    10. Title: Formula and Process for Domestic and Imported Alcohol 
Beverages.
    OMB Control Number: 1513-0122.
    Type of Review: Extension of a currently approved collection.
    Description: Chapter 51 of the IRC (26 U.S.C. chapter 51) governs 
the production, classification, and taxation of alcohol products, and 
the Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 205(e) 
requires alcohol beverage labels to provide consumers with adequate 
information as to the identity and quality of alcohol beverages. Each 
statute also authorizes the Secretary to issue regulations related to 
such activities. As such, the TTB regulations require alcohol beverage 
producers and importers to obtain formula approval for certain non-
standard products to ensure that such products are properly classified 
for excise tax purposes under the IRC and properly labeled under the 
FAA Act. Currently, in lieu of the formula forms and letterhead notices 
specified in the TTB regulations for each alcohol commodity (distilled 
spirits, wine, and beer/malt beverages), which are approved under 
separate OMB control numbers, respondents, as an alternate procedure, 
may submit TTB F 5100.51 or its electronic equivalent in Formulas 
Online (FONL), as approved under this OMB control number.
    Form: TTB F 5100.51.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 4,325.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 28,545.
    Estimated Time per Response: 2 hours.
    Estimated Total Annual Burden Hours: 57,090 hours.
    Authority: 44 U.S.C. 3501 et seq.

    Dated: December 22, 2021.
Molly Stasko,
Treasury PRA Clearance Officer.
[FR Doc. 2021-28215 Filed 12-27-21; 8:45 am]
BILLING CODE 4810-31-P