Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Request, 53049-53051 [2022-18715]
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trusts, tax-exempt organizations, and
government entities.
Estimated Number of Respondents:
138,150.
Estimated Number of Responses:
8,560,200.
Estimated Time per Respondent: 15
minutes for TD 9584, 8 hours for TD
9734, 29 hours and 28 minutes for Form
1042, 5 hours and 44 minutes for
Schedule Q (Form 1042), 34 minutes for
Form 1042–S, and 12 minutes for Form
1042–T.
Estimated Total Annual Burden
Hours: 6,704,749.
The following paragraph applies to all
of the collections of information covered
by this notice:
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
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information 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 costs of operation,
maintenance, and purchase of services
to provide information.
Approved: August 25, 2022.
Jon R. Callahan,
Tax Analyst.
[FR Doc. 2022–18638 Filed 8–29–22; 8:45 am]
BILLING CODE 4830–01–P
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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 Request
Departmental Offices,
Department of the Treasury.
ACTION: Notice.
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
Reduction Act of 1995, on or after the
date of publication of this notice. The
public is invited to submit comments on
these requests.
DATES: Comments should be received on
or before September 29, 2022 to be
assured of consideration.
ADDRESSES: Written comments and
recommendations for the proposed
information collection should be sent
within 30 days of publication of this
notice to www.reginfo.gov/public/do/
PRAMain. Find this particular
information collection by selecting
‘‘Currently under 30-day Review—Open
for Public Comments’’ or by using the
search function.
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained from Melody Braswell by
emailing PRA@treasury.gov, calling
(202) 622–1035, or viewing the entire
information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
SUMMARY:
Alcohol and Tobacco Tax and Trade
Bureau Information Collection Request
(TTB)
1. Title: Formula and Process for
Wine.
OMB Number: 1513–0010.
Form Number: TTB F 5120.29.
Abstract: The Internal Revenue Code
(IRC) at 26 U.S.C. 5361, 5362, and 5386–
5388, require persons who intend to
produce certain agricultural, nonstandard, or nonbeverage wines to
obtain approval of the formulas and
processes by which those products will
be made. Under the Alcohol and
Tobacco Tax and Trade Bureau (TTB)
regulations in 27 CFR parts 24 and 26,
producers may file such wine formula
and process approval requests using
TTB F 5120.29. TTB uses the collected
information to ensure that the relevant
tax provisions of the IRC are
appropriately applied.
Type of Review: Extension of a
currently approved collection.
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Affected Public: Businesses and other
for-profits.
Estimated Number of Respondents:
30.
Estimated Average Responses per
Respondent: 5.
Estimated Number of Responses: 150.
Estimated Average per-response
Burden: 2 hours.
Estimated Total Burden: 300 hours.
2. Title: User’s Report of Denatured
Spirits.
OMB Number: 1513–0012
Form Number: TTB F 5150.18.
Abstract: The IRC at 26 U.S.C. 5214
allows the tax-free withdrawal of
denatured distilled spirits from a
distilled spirits plant (DSP), while 26
U.S.C. 5275 requires persons that
procure, deal in, or use specially
denatured (SDS), or that recover
specially denatured or completely
denatured distilled spirits, to maintain
records and file reports as required by
regulation. The TTB regulations in 27
CFR part 20 require persons who use or
recover SDS or articles, or who use
recovered completely denatured spirits
or articles, to file a report once annually,
or when discontinuing business, using
TTB F 5150.18 to account for their use
of such denatured spirits in specific
approved formulas. The collected
information is necessary to ensure that
the tax provisions of the IRC are
appropriately applied, as it accounts for
the use of untaxed distilled spirits.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
650.
Estimated Average Responses per
Respondent: 1 (one).
Estimated Number of Responses: 650.
Estimated Average per-response
Burden: 18 minutes.
Estimated Total Burden: 195 hours.
3. Title: Power of Attorney.
Form Number: TTB F 5000.8.
OMB Number: 1513–0014.
Abstract: The IRC at 26 U.S.C. 6061
provides that persons must sign any
return, statement, or document
submitted under the IRC’s provisions in
accordance with prescribed forms and
regulations. In addition, the Federal
Alcohol Administration Act (FAA Act)
at 27 U.S.C. 204(c) authorizes the
Secretary of the Treasury (the Secretary)
to prescribe the manner and form of
applications for basic permits issued
under the Act. Under those authorities,
the TTB regulations require individuals
signing documents and forms filed with
TTB on behalf of an applicant or
principal to have specific authority to
do so. To delegate such authority and
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report that delegation to TTB, applicants
and principals complete form TTB F
5000.8, Power of Attorney. TTB uses the
collected information to determine who
legally represents a person doing
business with TTB.
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 decreasing
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 Number of Respondents:
4,250.
Estimated Average Responses per
Respondent: 2.
Estimated Number of Responses:
8,500.
Estimated Average per-response
Burden: 20 minutes.
Estimated Total Burden: 2,833 hours.
4. Title: Certificate of Tax
Determination—Wine.
OMB Number: 1513–0029.
Form Number: TTB F 5120.20.
Abstract: The IRC at 26 U.S.C. 5062
authorizes drawback (refund) of the
Federal excise tax on distilled spirits
and wines exported from the United
States, under regulations requiring
evidence of the product’s tax payment
or determination and exportation.
Under that authority, the TTB
regulations in 27 CFR part 28 require
drawback claims filed by wine exporters
to be accompanied by the producer’s or
bottler’s certification, filed on TTB F
5120.20, that the listed wines were
produced in the United States and
taxpaid or determined upon
withdrawal. The collected information
is necessary to ensure that the tax
provisions of the IRC are appropriately
applied, as it allows TTB to prevent the
payment of unverified drawback claims.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
22.
Estimated Average Responses per
Respondent: 300.
Estimated Number of Responses:
6,600.
Estimated Average per-response
Burden: 0.5 hour.
Estimated Total Burden: 3,300 hours.
5. Title: Distilled Spirits Plant
Denaturation Records (TTB REC 5110/
04), and Monthly Report of Processing
(Denaturing) Operations.
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OMB Number: 1513–0049.
Form Number: TTB F 5110.43.
Form Number: TTB REC 5110/04.
Abstract: The IRC, at 26 U.S.C. 5207,
requires DSP proprietors to maintain
records and submit reports of their
production, storage, denaturation, and
processing activities. At 26 U.S.C. 5214,
the IRC also authorizes the withdrawal
of denatured distilled spirits from a DSP
tax-free for certain specified uses. Under
those authorities, the TTB regulations in
27 CFR part 19 require DSP proprietors
to keep certain records regarding their
production, receipt, loss, transfer, and
withdrawal of denatured spirits. Those
regulations also require DSP proprietors
to submit a summary of their daily
denaturing (processing) activities to
TTB on a monthly basis using form TTB
F 5110.43. Because proprietors may
remove denatured spirits from a DSP
tax-free, a full accounting of a DSP’s
denaturation operations is necessary to
ensure that the tax provisions of the IRC
are appropriately applied and to prevent
diversion of untaxed spirits to taxable
uses.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profits.
Estimated Number of Respondents:
470.
Estimated Average Responses per
Respondent: 12.
Estimated Number of Responses:
5,640.
Estimated Average per-response
Burden: 1 hour.
Estimated Total Burden: 5,640 hours.
6. Title: Letterhead Applications and
Notices Relating to Tax Free Alcohol,
TTB REC 5150/4.
OMB Number: 1513–0060.
Form Number: TTB REC 5150/4.
Abstract: While the IRC at 26 U.S.C.
5001 generally imposes a Federal excise
tax on all distilled spirits produced in
or imported into the United States, 26
U.S.C. 5214 provides for the tax-free
withdrawal of distilled spirits from
DSPs for nonbeverage purposes,
including for use by educational
institutions, laboratories, and medical
facilities, and by State, local, and tribal
governments. At 26 U.S.C. 5271–5275,
the IRC also sets permit, bond, formula
submission, recordkeeping, and
reporting requirements for the use of
tax-free distilled spirits, all of which is
subject to regulations prescribed by the
Secretary. Under those authorities, the
TTB regulations in 27 CFR part 22
require users of tax-free alcohol to
submit certain letterhead applications
and notices, which serve as qualifying
documents for specific regulated
activities or as amendments to
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previously filed documents. The
collected information is necessary to
ensure that the provisions of the IRC
related to tax-free distilled spirits are
appropriately applied.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
300.
Estimated Average Responses per
Respondent: 1 (one).
Estimated Number of Responses: 300.
Estimated Average per-response
Burden: 0.5 hours.
Estimated Total Burden: 150 hours.
7. Title: Wholesale Alcohol Dealer
Recordkeeping Requirement Variance
Requests and Approvals.
OMB Number: 1513–0067.
Form Number: TTB REC 5170/6.
Abstract: Under the authority of the
IRC at 26 U.S.C. 5121, the TTB
regulations in 27 CFR part 31 require
wholesale alcohol dealers to keep daily
records of their receipt and disposition
of distilled spirits. Specific to this
information collection, and as
authorized by the IRC at 26 U.S.C. 5555,
the TTB regulations in part 31 allow
wholesale alcohol dealers to submit
letterhead applications to TTB
requesting approval of variations in the
type and format of such records, and for
variations in the place of retention for
those records. TTB review of such
applications is necessary to determine
that such variances would not
jeopardize the revenue, be contrary to
any provisions of law, or unduly hinder
the effective administration of the
relevant TTB regulations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
130.
Estimated Average Responses per
Respondent: 1 (one).
Estimated Number of Responses: 130.
Estimated Average per-response
Burden: 0.5 hour.
Estimated Total Burden: 65 hours.
8. Title: Alternate Methods or
Procedures and Emergency Variations
from Requirements for Exports of
Liquors.
OMB Number: 1513–0082
Form Number: TTB REC 5170.7.
Abstract: The IRC at 26 U.S.C. 7805
authorizes the Secretary to issue all
needful regulations to implement the
IRC. Under that authority, the TTB
regulations in 27 CFR part 28 allow
alcohol exporters to apply for TTB
approval of proposed alternate methods
or procedures to, or emergency
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variances from, the requirements of that
part, other than the giving of a bond or
the payment of tax. Such applications
provide alcohol exporters with
operational flexibility and allow such
exporters to meet emergency
circumstances. TTB review of such
applications is necessary to determine
that the proposed alternative or variance
would not jeopardize the revenue, be
contrary to any provisions of law, or
unduly hinder the effective
administration of the relevant TTB
regulations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
230.
Estimated Average Responses per
Respondent: 1 (one).
Estimated Number of Responses: 230.
Estimated Average per-response
Burden: 36 minutes.
Estimated Total Burden: 138 hours.
9. Title: Applications, Notices, and
Permits Relative to Importation and
Exportation of Distilled Spirits, Wine
and Beer, Including Puerto Rico and the
Virgin Islands.
OMB Number: 1513–0100.
Abstract: Chapter 51 of the IRC
imposes Federal excise taxes on alcohol
beverages imported into the United
States, while exports of such products
are not generally subject to tax. In
addition, the IRC at 26 U.S.C. 7652
applies an equal tax to such products
from Puerto Rico or the U.S. Virgin
Islands imported into the United States,
but that section also requires deposit of
most of the collected taxes to the
Treasuries of those islands’
governments. As a result, the TTB
regulations in 27 parts 26, 27, and 28
require persons exporting or importing
alcohol beverages from Puerto Rico and
the U.S. Virgin Islands to file certain
letterhead applications and notices, and
to keep certain records, regarding such
activities. The collected information is
necessary to ensure that the tax
provisions of the IRC related to Puerto
Rican and U.S. Virgin Islands products
are appropriately applied.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits; and Individuals or
households.
Estimated Number of Respondents:
20.
Estimated Average Responses per
Respondent: 1 (one).
Estimated Number of Responses: 20.
Estimated Average per-response
Burden: 9 hours.
Estimated Total Burden: 180 hours.
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Authority: 44 U.S.C. 3501 et seq.
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2022–18715 Filed 8–29–22; 8:45 am]
BILLING CODE 4810–31–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Multiple
Fiscal Service Information Collection
Requests
Departmental Offices,
Department of the Treasury.
ACTION: Notice of information collection;
request for comment.
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
Reduction Act of 1995, on or after the
date of publication of this notice. The
public is invited to submit comments on
these requests.
DATES: Comments should be received on
or before September 29, 2022 to be
assured of consideration.
ADDRESSES: Written comments and
recommendations for the proposed
information collection should be sent
within 30 days of publication of this
notice to www.reginfo.gov/public/do/
PRAMain. Find this particular
information collection by selecting
‘‘Currently under 30-day Review—Open
for Public Comments’’ or by using the
search function.
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained from Melody Braswell by
emailing PRA@treasury.gov, calling
(202)–622–1035, or viewing the entire
information collection request at
www.reginfo.gov.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Bureau of the Fiscal Service (BFS)
1. Title: Request By Owner or Person
Entitled to Payment or Reissue of United
States Savings Bonds/Notes Deposited
in Safekeeping When Original Custody
Receipts Are Not Available
OMB Number: 1530–0024.
Form Number: FS Form 4239.
Abstract: The information is
necessary to request payment or reissue
of Savings Bonds/Notes held in
safekeeping when original safekeeping
custody receipts are not available.
Type of Review: Extension of a
currently approved collection.
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Affected Public: Individuals or
Households.
Estimated Number of Respondents:
1,400.
Estimated Time per Respondent: 10
minutes.
Estimated Total Annual Burden
Hours: 233.
2. Title: Application For Disposition of
Retirement Plan and/or Individual
Retirement Bonds Without
Administration of Deceased Owner’s
Estate
OMB Number: 1530–0032.
Form Number: FS Form 3565.
Abstract: The information is used to
support a request for recognition as a
person entitled to United States
Retirement Plan and/or Individual
Retirement bonds which belonged to a
deceased owner when a legal
representative has not been appointed
for the estate and no such appointment
is pending.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
Households.
Estimated Number of Respondents:
350.
Estimated Time per Respondent: 20
minutes.
Estimated Total Annual Burden
Hours: 117.
3. Title: Regulations Governing U.S.
Treasury Securities—State and Local
Government Series
OMB Number: 1530–0044.
Abstract: The regulations govern U.S.
Treasury bonds, notes and certificates of
indebtedness of the States and Local
Government Series. The collection of
information is necessary to enable
Treasury to establish an investor’s
account, to issue securities, to ensure
that an investor meets the certification
requirements, to redeem securities
either at or prior to maturity, and to
obtain necessary documentation where
a waiver is involved.
Type of Review: Extension of a
currently approved collection.
Affected Public: State or Local or
Governments.
Estimated Number of Respondents:
60.
Estimated Time per Respondent: 13
minutes.
Estimated Total Annual Burden
Hours: 13.
4. Title: Claim for United States Savings
Bonds Not Received
OMB Number: 1530–0048.
Form Number: FS Form 3062–4.
Abstract: The information is used to
support a request for relief on account
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]]>Agencies
[Federal Register Volume 87, Number 167 (Tuesday, August 30, 2022)]
[Notices]
[Pages 53049-53051]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-18715]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade
Bureau Information Collection Request
AGENCY: Departmental Offices, 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 should be received on or before September 29, 2022 to
be assured of consideration.
ADDRESSES: Written comments and recommendations for the proposed
information collection should be sent within 30 days of publication of
this notice to www.reginfo.gov/public/do/PRAMain. Find this particular
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Melody Braswell by emailing [email protected], calling
(202) 622-1035, or viewing the entire information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Alcohol and Tobacco Tax and Trade Bureau Information Collection Request
(TTB)
1. Title: Formula and Process for Wine.
OMB Number: 1513-0010.
Form Number: TTB F 5120.29.
Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5361, 5362,
and 5386-5388, require persons who intend to produce certain
agricultural, non-standard, or nonbeverage wines to obtain approval of
the formulas and processes by which those products will be made. Under
the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27
CFR parts 24 and 26, producers may file such wine formula and process
approval requests using TTB F 5120.29. TTB uses the collected
information to ensure that the relevant tax provisions of the IRC are
appropriately applied.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 30.
Estimated Average Responses per Respondent: 5.
Estimated Number of Responses: 150.
Estimated Average per-response Burden: 2 hours.
Estimated Total Burden: 300 hours.
2. Title: User's Report of Denatured Spirits.
OMB Number: 1513-0012
Form Number: TTB F 5150.18.
Abstract: The IRC at 26 U.S.C. 5214 allows the tax-free withdrawal
of denatured distilled spirits from a distilled spirits plant (DSP),
while 26 U.S.C. 5275 requires persons that procure, deal in, or use
specially denatured (SDS), or that recover specially denatured or
completely denatured distilled spirits, to maintain records and file
reports as required by regulation. The TTB regulations in 27 CFR part
20 require persons who use or recover SDS or articles, or who use
recovered completely denatured spirits or articles, to file a report
once annually, or when discontinuing business, using TTB F 5150.18 to
account for their use of such denatured spirits in specific approved
formulas. The collected information is necessary to ensure that the tax
provisions of the IRC are appropriately applied, as it accounts for the
use of untaxed distilled spirits.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 650.
Estimated Average Responses per Respondent: 1 (one).
Estimated Number of Responses: 650.
Estimated Average per-response Burden: 18 minutes.
Estimated Total Burden: 195 hours.
3. Title: Power of Attorney.
Form Number: TTB F 5000.8.
OMB Number: 1513-0014.
Abstract: The IRC at 26 U.S.C. 6061 provides that persons must sign
any return, statement, or document submitted under the IRC's provisions
in accordance with prescribed forms and regulations. In addition, the
Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 204(c)
authorizes the Secretary of the Treasury (the Secretary) to prescribe
the manner and form of applications for basic permits issued under the
Act. Under those authorities, the TTB regulations require individuals
signing documents and forms filed with TTB on behalf of an applicant or
principal to have specific authority to do so. To delegate such
authority and
[[Page 53050]]
report that delegation to TTB, applicants and principals complete form
TTB F 5000.8, Power of Attorney. TTB uses the collected information to
determine who legally represents a person doing business with TTB.
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
decreasing 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 Number of Respondents: 4,250.
Estimated Average Responses per Respondent: 2.
Estimated Number of Responses: 8,500.
Estimated Average per-response Burden: 20 minutes.
Estimated Total Burden: 2,833 hours.
4. Title: Certificate of Tax Determination--Wine.
OMB Number: 1513-0029.
Form Number: TTB F 5120.20.
Abstract: The IRC at 26 U.S.C. 5062 authorizes drawback (refund) of
the Federal excise tax on distilled spirits and wines exported from the
United States, under regulations requiring evidence of the product's
tax payment or determination and exportation. Under that authority, the
TTB regulations in 27 CFR part 28 require drawback claims filed by wine
exporters to be accompanied by the producer's or bottler's
certification, filed on TTB F 5120.20, that the listed wines were
produced in the United States and taxpaid or determined upon
withdrawal. The collected information is necessary to ensure that the
tax provisions of the IRC are appropriately applied, as it allows TTB
to prevent the payment of unverified drawback claims.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 22.
Estimated Average Responses per Respondent: 300.
Estimated Number of Responses: 6,600.
Estimated Average per-response Burden: 0.5 hour.
Estimated Total Burden: 3,300 hours.
5. Title: Distilled Spirits Plant Denaturation Records (TTB REC
5110/04), and Monthly Report of Processing (Denaturing) Operations.
OMB Number: 1513-0049.
Form Number: TTB F 5110.43.
Form Number: TTB REC 5110/04.
Abstract: The IRC, at 26 U.S.C. 5207, requires DSP proprietors to
maintain records and submit reports of their production, storage,
denaturation, and processing activities. At 26 U.S.C. 5214, the IRC
also authorizes the withdrawal of denatured distilled spirits from a
DSP tax-free for certain specified uses. Under those authorities, the
TTB regulations in 27 CFR part 19 require DSP proprietors to keep
certain records regarding their production, receipt, loss, transfer,
and withdrawal of denatured spirits. Those regulations also require DSP
proprietors to submit a summary of their daily denaturing (processing)
activities to TTB on a monthly basis using form TTB F 5110.43. Because
proprietors may remove denatured spirits from a DSP tax-free, a full
accounting of a DSP's denaturation operations is necessary to ensure
that the tax provisions of the IRC are appropriately applied and to
prevent diversion of untaxed spirits to taxable uses.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 470.
Estimated Average Responses per Respondent: 12.
Estimated Number of Responses: 5,640.
Estimated Average per-response Burden: 1 hour.
Estimated Total Burden: 5,640 hours.
6. Title: Letterhead Applications and Notices Relating to Tax Free
Alcohol, TTB REC 5150/4.
OMB Number: 1513-0060.
Form Number: TTB REC 5150/4.
Abstract: While the IRC at 26 U.S.C. 5001 generally imposes a
Federal excise tax on all distilled spirits produced in or imported
into the United States, 26 U.S.C. 5214 provides for the tax-free
withdrawal of distilled spirits from DSPs for nonbeverage purposes,
including for use by educational institutions, laboratories, and
medical facilities, and by State, local, and tribal governments. At 26
U.S.C. 5271-5275, the IRC also sets permit, bond, formula submission,
recordkeeping, and reporting requirements for the use of tax-free
distilled spirits, all of which is subject to regulations prescribed by
the Secretary. Under those authorities, the TTB regulations in 27 CFR
part 22 require users of tax-free alcohol to submit certain letterhead
applications and notices, which serve as qualifying documents for
specific regulated activities or as amendments to previously filed
documents. The collected information is necessary to ensure that the
provisions of the IRC related to tax-free distilled spirits are
appropriately applied.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 300.
Estimated Average Responses per Respondent: 1 (one).
Estimated Number of Responses: 300.
Estimated Average per-response Burden: 0.5 hours.
Estimated Total Burden: 150 hours.
7. Title: Wholesale Alcohol Dealer Recordkeeping Requirement
Variance Requests and Approvals.
OMB Number: 1513-0067.
Form Number: TTB REC 5170/6.
Abstract: Under the authority of the IRC at 26 U.S.C. 5121, the TTB
regulations in 27 CFR part 31 require wholesale alcohol dealers to keep
daily records of their receipt and disposition of distilled spirits.
Specific to this information collection, and as authorized by the IRC
at 26 U.S.C. 5555, the TTB regulations in part 31 allow wholesale
alcohol dealers to submit letterhead applications to TTB requesting
approval of variations in the type and format of such records, and for
variations in the place of retention for those records. TTB review of
such applications is necessary to determine that such variances would
not jeopardize the revenue, be contrary to any provisions of law, or
unduly hinder the effective administration of the relevant TTB
regulations.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 130.
Estimated Average Responses per Respondent: 1 (one).
Estimated Number of Responses: 130.
Estimated Average per-response Burden: 0.5 hour.
Estimated Total Burden: 65 hours.
8. Title: Alternate Methods or Procedures and Emergency Variations
from Requirements for Exports of Liquors.
OMB Number: 1513-0082
Form Number: TTB REC 5170.7.
Abstract: The IRC at 26 U.S.C. 7805 authorizes the Secretary to
issue all needful regulations to implement the IRC. Under that
authority, the TTB regulations in 27 CFR part 28 allow alcohol
exporters to apply for TTB approval of proposed alternate methods or
procedures to, or emergency
[[Page 53051]]
variances from, the requirements of that part, other than the giving of
a bond or the payment of tax. Such applications provide alcohol
exporters with operational flexibility and allow such exporters to meet
emergency circumstances. TTB review of such applications is necessary
to determine that the proposed alternative or variance would not
jeopardize the revenue, be contrary to any provisions of law, or unduly
hinder the effective administration of the relevant TTB regulations.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 230.
Estimated Average Responses per Respondent: 1 (one).
Estimated Number of Responses: 230.
Estimated Average per-response Burden: 36 minutes.
Estimated Total Burden: 138 hours.
9. Title: Applications, Notices, and Permits Relative to
Importation and Exportation of Distilled Spirits, Wine and Beer,
Including Puerto Rico and the Virgin Islands.
OMB Number: 1513-0100.
Abstract: Chapter 51 of the IRC imposes Federal excise taxes on
alcohol beverages imported into the United States, while exports of
such products are not generally subject to tax. In addition, the IRC at
26 U.S.C. 7652 applies an equal tax to such products from Puerto Rico
or the U.S. Virgin Islands imported into the United States, but that
section also requires deposit of most of the collected taxes to the
Treasuries of those islands' governments. As a result, the TTB
regulations in 27 parts 26, 27, and 28 require persons exporting or
importing alcohol beverages from Puerto Rico and the U.S. Virgin
Islands to file certain letterhead applications and notices, and to
keep certain records, regarding such activities. The collected
information is necessary to ensure that the tax provisions of the IRC
related to Puerto Rican and U.S. Virgin Islands products are
appropriately applied.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits; and Individuals
or households.
Estimated Number of Respondents: 20.
Estimated Average Responses per Respondent: 1 (one).
Estimated Number of Responses: 20.
Estimated Average per-response Burden: 9 hours.
Estimated Total Burden: 180 hours.
Authority: 44 U.S.C. 3501 et seq.
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2022-18715 Filed 8-29-22; 8:45 am]
BILLING CODE 4810-31-P
