Agency Information Collection Activities; Submission for OMB Review; Comment Request; Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests, 41720-41721 [2023-13530]
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Federal Register / Vol. 88, No. 122 / Tuesday, June 27, 2023 / Notices
Approved: June 20, 2023.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2023–13625 Filed 6–26–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Alcohol
and Tobacco Tax and Trade Bureau
Information Collection Requests
Departmental Offices, U.S.
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 July 27, 2023 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:
ddrumheller on DSK120RN23PROD with NOTICES1
Alcohol and Tobacco Tax and Trade
Bureau (TTB)
1. OMB Control Number: 1513–0059.
Title: Usual and Customary Business
Records Relating to Tax-Free Alcohol.
TTB Recordkeeping Number: TTB
REC 51503.
Abstract: In general, the IRC at 26
U.S.C. 5001 imposes Federal excise tax
on distilled spirits produced in or
imported into the United States.
However, under the IRC at 26 U.S.C.
5214(a)(2) and (a)(3), distilled spirits
may be withdrawn free of tax for
nonbeverage purposes for use by
Federal, State, and local governments,
and for use by certain educational
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18:54 Jun 26, 2023
Jkt 259001
organizations and institutions, research
laboratories, hospitals, blood banks,
sanitariums, and nonprofit clinics,
subject to regulations prescribed by the
Secretary. In addition, the IRC at 26
U.S.C. 5275 requires persons that
procure or use distilled spirits
withdrawn free of tax under sections
5214(a)(2) and (a)(3) to keep records and
make reports regarding the receipt and
use of such spirits as the Secretary
requires by regulation. Under that IRC
authority, in order to account for taxfree spirits and prevent their diversion
to taxable beverage use, the TTB
regulations in 27 CFR part 22 require
tax-free alcohol users to maintain
certain usual and customary business
records regarding the receipt, loss,
shipment, destruction, return,
consignment, and inventories of such
alcohol. Such accountability is
necessary to protect the revenue.
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 and other
for-profits.
Number of Respondents: 5,600.
Average Responses per Respondent: 1
(one) per year.
Number of Responses: 5,600.
Average per-response and Total
Burden: This information collection
consists of usual and customary records
kept by respondents during the normal
course of business, regardless of any
regulatory requirement to do so. As
such, under 5 CFR 1320.3(b)(2), this
information collection imposes no
additional burden on respondents.
2. OMB Control No: 1513–0119.
Title: Certification of Proper Cellar
Treatment for Imported Natural Wine.
Abstract: Under the IRC at 26 U.S.C.
5382, importers of natural wine
produced after December 31, 2004, must
provide the Secretary with a
certification, accompanied by an
affirmed laboratory analysis, that the
practices and procedures used to
produce the wine constitute proper
cellar treatment. That IRC section also
contains alternative certification
requirements or exemptions for natural
wine produced and imported under
certain international agreements, as well
as for such wine imported by an owner
or affiliate of a domestic winery. In
addition, the Federal Alcohol
Administration Act (FAA Act) at 27
U.S.C. 205 vests the Secretary with
authority to prescribe regulations
regarding the identity and quality of
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Frm 00135
Fmt 4703
Sfmt 4703
alcohol beverages. Under those
authorities, the TTB wine labeling
regulations in 27 CFR part 4 and its
alcohol beverage import regulations in
27 CFR part 27 implement the proper
cellar treatment certification
requirement for imported natural wine.
Current Actions: There are no
program changes associated with this
information collection at this time, and
TTB is submitting it for extension
purposes only. As for adjustments, due
to a change in agency estimates, TTB is
decreasing the number of annual
responses, responses, and burden hours
associated with this information
collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profits.
Number of Respondents: 20.
Average Responses per Respondent: 1
(one) per year.
Number of Responses: 20.
Average per-response Burden: 20
minutes.
Total Burden: 7 hours.
3. OMB Control Number: 1513–0138.
Title: Tax Class Statement Required
on Hard Cider Labels.
Abstract: In general, the IRC at 26
U.S.C. 5041 imposes six Federal excise
tax rates on wine based on a wine’s
alcohol and carbon dioxide content, and
the lowest of those rates is the hard
cider tax rate, as listed in section
5041(b)(6). The IRC at 26 U.S.C. 5368(b)
also provides that wine can only be
removed in containers bearing the
marks and labels showing compliance
with chapter 51 of the IRC as the
Secretary may by regulation prescribe.
Beginning January 1, 2017, section
335(a) of the Protecting Americans from
Tax Hikes Act of 2015 (PATH Act,
Public Law 144–113) modified the
definition of hard cider in IRC section
5041(g) to broaden the range of products
eligible for the hard cider tax rate.
However, under the authority of the
Federal Alcohol Administration (FAA)
Act, TTB’s wine labeling regulations in
27 CFR part 4 allow the term ‘‘hard
cider’’ to appear on the labels of
products that do not meet the IRC’s
definition of ‘‘hard cider’’ for tax
purposes. In light of that difference, in
order to adequately identify products
eligible for the hard cider tax rate, the
TTB regulations in 27 CFR parts 24 and
27 provide that the tax class statement,
‘‘Tax class 5041(b)(6),’’ appear on
containers of domestic and imported
wines, respectively, which are eligible
for that tax rate. The placement of such
a statement on such labels evidences
compliance with the IRC’s statutory
E:\FR\FM\27JNN1.SGM
27JNN1
Federal Register / Vol. 88, No. 122 / Tuesday, June 27, 2023 / Notices
requirements and identifies the Federal
excise tax rate the taxpayer is applying
to the product.
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 estimated number of annual
respondents, responses, and burden
hours associated with this collection,
but is increasing the estimated number
of responses per respondent.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits.
Number of Respondents: 20.
Average Responses per Respondent: 2
per year.
Number of Responses: 40.
Average per-response Burden: 1 hour.
Total Burden: 40 hours.
Authority: 44 U.S.C. 3501 et seq.
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023–13530 Filed 6–26–23; 8:45 am]
BILLING CODE 4810–31–P
DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0020]
Agency Information Collection
Activity: Designation of Beneficiary
Government Life Insurance and
Supplemental Designation of
Beneficiary Government Life Insurance
Veterans Benefits
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:
Veterans Benefits
Administration, Department of Veterans
Affairs (VA), is announcing an
ddrumheller on DSK120RN23PROD with NOTICES1
SUMMARY:
VerDate Sep<11>2014
18:54 Jun 26, 2023
Jkt 259001
opportunity for public comment on the
proposed collection of certain
information by the agency. Under the
Paperwork Reduction Act (PRA) of
1995, Federal agencies are required to
publish notice in the Federal Register
concerning each proposed collection of
information, including each proposed
revision of a currently approved
collection, and allow 60 days for public
comment in response to the notice.
DATES: Written comments and
recommendations on the proposed
collection of information should be
received on or before August 28, 2023.
ADDRESSES: Submit written comments
on the collection of information through
Federal Docket Management System
(FDMS) at www.Regulations.gov or to
Nancy J. Kessinger, Veterans Benefits
Administration (20M33), Department of
Veterans Affairs, 810 Vermont Avenue
NW, Washington, DC 20420 or email to
nancy.kessinger@va.gov. Please refer to
‘‘OMB Control No. 2900–0020’’ in any
correspondence. During the comment
period, comments may be viewed online
through FDMS.
FOR FURTHER INFORMATION CONTACT:
Maribel Aponte, Office of Enterprise
and Integration, Data Governance
Analytics (008), 810 Vermont Ave. NW,
Washington, DC 20006, (202) 266–4688
or email maribel.aponte@va.gov. Please
refer to ‘‘OMB Control No. 2900–0020’’
in any correspondence.
SUPPLEMENTARY INFORMATION:
Under the PRA of 1995, Federal
agencies must obtain approval from the
Office of Management and Budget
(OMB) for each collection of
information they conduct or sponsor.
This request for comment is being made
pursuant to Section 3506(c)(2)(A) of the
PRA.
With respect to the following
collection of information, VBA invites
comments on: (1) whether the proposed
collection of information is necessary
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Fmt 4703
Sfmt 9990
41721
for the proper performance of VBA’s
functions, including whether the
information will have practical utility;
(2) the accuracy of VBA’s estimate of the
burden of the proposed collection of
information; (3) ways to enhance the
quality, utility, and clarity of the
information to be collected; and (4)
ways to minimize the burden of the
collection of information on
respondents, including through the use
of automated collection techniques or
the use of other forms of information
technology.
Authority: Public Law 104–13; 44
U.S.C. 3501–3521.
Title: Designation of Beneficiary
Government Life Insurance VA Form
29–336 and Supplemental Designation
of Beneficiary Government Life
Insurance VA Form 29–336a.
OMB Control Number: 2900–0020.
Type of Review: Revision of a
currently approved collection.
Abstract: These forms are used by the
insured to designate beneficiaries and
select an optional settlement to be used
when the insurance matures by death.
The information is required to
determine the claimant’s eligibility to
receive the proceeds. The information
on the form is required by law, 38
U.S.C. 1917, 1949 and 1952.
Affected Public: Individuals and
households.
Estimated Annual Burden: 13,917
hours.
Estimated Average Burden per
Respondent: 10 minutes.
Frequency of Response: On occasion.
Estimated Number of Respondents:
83,500.
By direction of the Secretary.
Maribel Aponte,
VA PRA Clearance Officer, Office of
Enterprise and Integration/Data Governance
Analytics, Department of Veterans Affairs.
[FR Doc. 2023–13529 Filed 6–26–23; 8:45 am]
BILLING CODE 8320–01–P
E:\FR\FM\27JNN1.SGM
27JNN1
]]>Agencies
[Federal Register Volume 88, Number 122 (Tuesday, June 27, 2023)]
[Notices]
[Pages 41720-41721]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-13530]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; 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 should be received on or before July 27, 2023 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 (TTB)
1. OMB Control Number: 1513-0059.
Title: Usual and Customary Business Records Relating to Tax-Free
Alcohol.
TTB Recordkeeping Number: TTB REC 51503.
Abstract: In general, the IRC at 26 U.S.C. 5001 imposes Federal
excise tax on distilled spirits produced in or imported into the United
States. However, under the IRC at 26 U.S.C. 5214(a)(2) and (a)(3),
distilled spirits may be withdrawn free of tax for nonbeverage purposes
for use by Federal, State, and local governments, and for use by
certain educational organizations and institutions, research
laboratories, hospitals, blood banks, sanitariums, and nonprofit
clinics, subject to regulations prescribed by the Secretary. In
addition, the IRC at 26 U.S.C. 5275 requires persons that procure or
use distilled spirits withdrawn free of tax under sections 5214(a)(2)
and (a)(3) to keep records and make reports regarding the receipt and
use of such spirits as the Secretary requires by regulation. Under that
IRC authority, in order to account for tax-free spirits and prevent
their diversion to taxable beverage use, the TTB regulations in 27 CFR
part 22 require tax-free alcohol users to maintain certain usual and
customary business records regarding the receipt, loss, shipment,
destruction, return, consignment, and inventories of such alcohol. Such
accountability is necessary to protect the revenue.
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 and other for-profits.
Number of Respondents: 5,600.
Average Responses per Respondent: 1 (one) per year.
Number of Responses: 5,600.
Average per-response and Total Burden: This information collection
consists of usual and customary records kept by respondents during the
normal course of business, regardless of any regulatory requirement to
do so. As such, under 5 CFR 1320.3(b)(2), this information collection
imposes no additional burden on respondents.
2. OMB Control No: 1513-0119.
Title: Certification of Proper Cellar Treatment for Imported
Natural Wine.
Abstract: Under the IRC at 26 U.S.C. 5382, importers of natural
wine produced after December 31, 2004, must provide the Secretary with
a certification, accompanied by an affirmed laboratory analysis, that
the practices and procedures used to produce the wine constitute proper
cellar treatment. That IRC section also contains alternative
certification requirements or exemptions for natural wine produced and
imported under certain international agreements, as well as for such
wine imported by an owner or affiliate of a domestic winery. In
addition, the Federal Alcohol Administration Act (FAA Act) at 27 U.S.C.
205 vests the Secretary with authority to prescribe regulations
regarding the identity and quality of alcohol beverages. Under those
authorities, the TTB wine labeling regulations in 27 CFR part 4 and its
alcohol beverage import regulations in 27 CFR part 27 implement the
proper cellar treatment certification requirement for imported natural
wine.
Current Actions: There are no program changes associated with this
information collection at this time, and TTB is submitting it for
extension purposes only. As for adjustments, due to a change in agency
estimates, TTB is decreasing the number of annual responses, responses,
and burden hours associated with this information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Number of Respondents: 20.
Average Responses per Respondent: 1 (one) per year.
Number of Responses: 20.
Average per-response Burden: 20 minutes.
Total Burden: 7 hours.
3. OMB Control Number: 1513-0138.
Title: Tax Class Statement Required on Hard Cider Labels.
Abstract: In general, the IRC at 26 U.S.C. 5041 imposes six Federal
excise tax rates on wine based on a wine's alcohol and carbon dioxide
content, and the lowest of those rates is the hard cider tax rate, as
listed in section 5041(b)(6). The IRC at 26 U.S.C. 5368(b) also
provides that wine can only be removed in containers bearing the marks
and labels showing compliance with chapter 51 of the IRC as the
Secretary may by regulation prescribe. Beginning January 1, 2017,
section 335(a) of the Protecting Americans from Tax Hikes Act of 2015
(PATH Act, Public Law 144-113) modified the definition of hard cider in
IRC section 5041(g) to broaden the range of products eligible for the
hard cider tax rate. However, under the authority of the Federal
Alcohol Administration (FAA) Act, TTB's wine labeling regulations in 27
CFR part 4 allow the term ``hard cider'' to appear on the labels of
products that do not meet the IRC's definition of ``hard cider'' for
tax purposes. In light of that difference, in order to adequately
identify products eligible for the hard cider tax rate, the TTB
regulations in 27 CFR parts 24 and 27 provide that the tax class
statement, ``Tax class 5041(b)(6),'' appear on containers of domestic
and imported wines, respectively, which are eligible for that tax rate.
The placement of such a statement on such labels evidences compliance
with the IRC's statutory
[[Page 41721]]
requirements and identifies the Federal excise tax rate the taxpayer is
applying to the product.
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 estimated number of annual respondents, responses, and
burden hours associated with this collection, but is increasing the
estimated number of responses per respondent.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Number of Respondents: 20.
Average Responses per Respondent: 2 per year.
Number of Responses: 40.
Average per-response Burden: 1 hour.
Total Burden: 40 hours.
Authority: 44 U.S.C. 3501 et seq.
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023-13530 Filed 6-26-23; 8:45 am]
BILLING CODE 4810-31-P
