Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests, 6184-6189 [2024-01922]

Agencies

• DEPARTMENT OF THE TREASURY

[Federal Register Volume 89, Number 21 (Wednesday, January 31, 2024)]
[Notices]
[Pages 6184-6189]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-01922]


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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.

[[Page 6185]]


ACTION: Notice of Information Collection; request for comment.

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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 should be received on or before March 1, 2024 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 Spencer W. Clark by emailing [email protected], calling 
(202) 927-5331, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Alcohol and Tobacco Tax and Trade Bureau (TTB)

    1. Title: Application to Establish and Operate Wine Premises and 
Wine Bond.
    OMB Control Number: 1513-0009.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC), at 26 U.S.C. 5351 
through 5357, provides for the establishment of bonded wine cellars, 
bonded wineries, and taxpaid wine bottling houses and, to establish 
such wine premises, these IRC sections require the filing of 
applications and bonds as required by regulations issued by the 
Secretary of the Treasury. Under those IRC authorities, the Alcohol and 
Tobacco Tax and Trade Bureau (TTB) has issued TTB F 5120.25, 
Application to Establish and Operate Wine Premises, to collect 
information that it uses to determine the qualifications under the IRC 
of an applicant applying to establish and operate a new wine premises. 
Proprietors of established wine premises also use TTB F 5120.25 to 
report changes to certain required information such as location and 
ownership. Wine premises proprietors use TTB F 5120.36, Wine Bond, to 
file bond coverage with TTB, unless they are exempt from the bond 
requirement as described in the IRC at 26 U.S.C. 5551(d). The bond may 
be secured through a surety company, or it may be secured with 
collateral (Treasury securities or notes or by cash). The required bond 
protects the revenue by ensuring payment of delinquent Federal wine 
excise tax liabilities.
    Form: TTB F 5120.25, 5120.36 and 5120.36w.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 5,800.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 5,800.
    Estimated Time per Response: 58 minutes.
    Estimated Total Annual Burden Hours: 5,600.
    2. Title: Brewer's Bond and Brewer's Bond Continuation Certificate; 
Brewer's Collateral Bond and Brewer's Collateral Bond Continuation 
Certificate.
    OMB Control Number: 1513-0015.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: In general, the Internal Revenue Code (IRC) at 26 
U.S.C. 5401(b) requires brewers to execute a bond before starting 
business, subject to the exemptions for certain small brewers that are 
eligible to pay excise taxes on an annual or quarterly basis as 
provided under 26 U.S.C. 5551(d) and to regulations issued by the 
Secretary of the Treasury. Also under that section, brewer's bonds 
expire every four years, and a brewer must provide a new bond or a 
continuation certificate extending the terms of an existing bond. 
Additionally, under the IRC at 26 U.S.C. 7101 and subject to 
regulations prescribed by the Secretary, a brewer may furnish a surety 
bond under which a surety company guarantees payment of the 
proprietor's unpaid tax liabilities, or a brewer may submit a 
collateral bond backed by United States Treasury securities or notes. 
Under those IRC authorities, the TTB regulations in 27 CFR part 25 
require brewers to file a surety bond using TTB F 5130.22, Brewer's 
Bond, or a collateral bond backed by U.S. Treasury securities, notes, 
or cash using TTB F 5130.25, Brewer's Collateral Bond. To continue an 
existing bond, a brewer may furnish a surety bond continuation 
certificate using TTB F 5130.23 or a collateral bond continuation 
certificate using TTB F 5130.27, as appropriate. The collected 
information is necessary to protect the revenue as the required bonds 
ensure payment of any delinquent excise tax liabilities.
    Form: TTB F 5130.22, 5130.23, 5130.25 and 5130.27.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 150.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 150.
    Estimated Time per Response: 54 minutes.
    Estimated Total Annual Burden Hours: 134.
    3. Title: Drawback on Beer Exported.
    OMB Control Number: 1513-0017.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under the IRC at 26 U.S.C. 5051, all beer produced in 
or imported into the United States is subject to Federal excise tax, 
but, under 26 U.S.C. 5053(a), beer exported from the United States is 
not subject to that tax. As such, under the IRC at 26 U.S.C. 5055, 
brewers may receive drawback (refund) of the excise tax paid on 
domestically produced beer when it is subsequently exported or 
delivered for use as supplies on certain vessels or aircraft if the 
brewer provides proof of such action as the Secretary requires by 
regulation. Under the authority of 26 U.S.C. 5055, the TTB regulations 
in 27 CFR part 28 allow the brewer or their agent to file a claim for 
drawback (refund) of the excise taxes paid on beer when the beer is 
exported to a foreign country, delivered to the U.S. Armed Forces for 
export, delivered for use as supplies on certain vessels or aircraft, 
or transferred to a foreign trade zone for export. The regulations 
require such export drawback claims to be made on form TTB F 5130.6. 
The collected information is necessary to protect the revenue as it 
allows TTB to verify the accuracy of export drawback claims for beer, 
which prevents payment of incorrect and fraudulent export drawback 
claims.
    Form: TTB F 5130.6.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 725.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 8,700.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 8,700.
    4. Title: Notice of Release of Tobacco Products, Cigarette Papers, 
or Cigarette Tubes.
    OMB Control Number: 1513-0025.
    Type of Review: Extension without change of a currently approved 
collection.

[[Page 6186]]

    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5704(c) 
provides for the release of imported tobacco products and cigarette 
papers and tubes from customs custody, without payment of tax, for 
delivery to an export warehouse proprietor or a manufacturer of tobacco 
products or cigarette papers and tubes, while the IRC at 26 U.S.C. 
5704(d) provides that tobacco products and cigarette papers and tubes 
previously exported and then returned to customs custody may be 
released, without payment of tax, to their original manufacturer or an 
authorized export warehouse proprietor. In addition, the IRC at 26 
U.S.C. 5741 requires manufactures of tobacco products, processed 
tobacco, or cigarette papers and tubes, importers, and export warehouse 
proprietors to keep records as the Secretary prescribes by regulation. 
Under those IRC sections, all such releases and records must be made in 
accordance with regulations issued by the Secretary of the Treasury. 
Therefore, under those IRC authorities, the TTB tobacco-related import 
regulations in 27 CFR part 41 require industry members who do not file 
customs entries electronically to use TTB F 5200.11 to give notice of 
release of tobacco products, cigarette papers, or cigarette tubes from 
customs custody. At importation or return, industry members, TTB, and 
customs bonded warehouse proprietors or government officials use TTB F 
5200.11 to, respectively, request, authorize, and document the release 
of such products from customs custody, without payment of tax, to a 
manufacturer or export warehouse proprietor authorized to receive such 
articles. (The electronic submission of import data and notices of 
release to TTB through Customs and Border Protection systems is 
approved under OMB Number 1513-0064, Importer's Records and Reports.)
    Form: TTB F 5200.11.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 10.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 60.
    Estimated Time per Response: 15 minutes.
    Estimated Total Annual Burden Hours: 15.
    5. Title: Inventory--Manufacturer of Tobacco Products or Processed 
Tobacco.
    OMB Control Number: 1513-0032.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5721 
requires manufacturers of tobacco products and processed tobacco to 
complete an inventory at the commencement of business, the conclusion 
of business, and at any other time the Secretary of the Treasury 
prescribes by regulation. Under the IRC at 26 U.S.C. 5741, such 
manufacturers are also required to keep records and make them available 
for inspection in the manner the Secretary prescribes by regulation. 
Under these authorities, the TTB regulations in 27 CFR part 40 require 
manufacturers of tobacco products and processed tobacco to provide 
inventories on TTB F 5210.9 at the commencement of business, the 
conclusion of business, when changes in business ownership or factory 
location occur, and at any other time TTB directs. The use of TTB F 
5210.9 provides a uniform format for recording those inventories. The 
collected information is necessary to protect the revenue as it allows 
TTB to ensure that manufacturers of tobacco products pay the 
appropriate amount of Federal excise tax, and that processed tobacco, 
which is not subject to that tax, is not diverted to the illegal 
manufacture of otherwise taxable tobacco products.
    Form: TTB F 5210.9.
    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: 5 hours.
    Estimated Total Annual Burden Hours: 500.
    6. Title: Signing Authority for Corporate and LLC Officials.
    OMB Control Number: 1513-0036.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under the Internal Revenue Code (IRC) at 26 U.S.C. 
6061, any return, statement, or other document required to be submitted 
under internal revenue laws or regulations ``shall be signed in 
accordance with forms or regulations'' prescribed by the Secretary of 
the Treasury. Under that section's authority, TTB provides form TTB F 
5100.1, which corporations and limited liability companies (LLCs) may 
use to identify the specific officials or employees, by name or by 
position title, authorized by their articles of incorporation, bylaws, 
or governing officials to act on behalf of or sign documents for the 
entity in TTB matters. This voluntary information collection allows TTB 
to identify the corporate and LLC officials or employees authorized to 
act on an entity's behalf in TTB matters.
    Form: TTB F 5100.1.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 2,150.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 2,150.
    Estimated Time per Response: 12 minutes.
    Estimated Total Annual Burden Hours: 411.
    7. Title: Withdrawal of Spirits, Specially Denatured Spirits, or 
Wines for Exportation.
    OMB Control Number: 1513-0037.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC), at 26 U.S.C. 5066, 
5214, and 5362, provides that distilled spirits, denatured spirits, and 
wines may be withdrawn from bonded premises, without payment of Federal 
alcohol excise tax, for export, for transfer to a foreign trade zone or 
a customs bonded warehouse, or for use as supplies on certain vessels 
or aircraft. These IRC sections also state that such withdrawals are 
subject to regulations prescribed by the Secretary of the Treasury. 
Under those IRC authorities, the TTB alcohol export regulations in 27 
CFR part 28 require exporters to use TTB F 5100.11 to report and 
document removals of distilled spirits, denatured spirits, and wines, 
without payment of tax, for export purposes. Those purposes include 
direct export to a foreign country or United States armed forces 
stationed overseas; transfer to a foreign trade zone, a customs 
manufacturing bonded warehouse, or a customs bonded warehouse for 
subsequent export; or for use as supplies on international vessels or 
aircraft. The collected information is necessary to protect the revenue 
as the information provided on TTB F 5100.11 allows TTB to determine 
that exporters of spirits and wines withdrawn without payment of tax 
possess the appropriate bond coverage for any resulting excise tax 
liabilities, and the form provides certification that the untaxed 
products in question were, in fact, exported, transferred, or laden on 
a qualified vessel or aircraft and not diverted into domestic commerce, 
which is subject to tax.
    Form: TTB F 5100.11.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 370.
    Frequency of Response: On occasion.

[[Page 6187]]

    Estimated Total Number of Annual Responses: 7,400.
    Estimated Time per Response: 30 minutes.
    Estimated Total Annual Burden Hours: 3,700.
    8. Title: Application for Transfer of Spirits and/or Denatured 
Spirits in Bond.
    OMB Control Number: 1513-0038.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under provisions of the Internal Revenue Code (IRC) at 
26 U.S.C. 5005(c), when a proprietor of a distilled spirits plant (DSP) 
or an alcohol fuel plant (AFP, a type of DSP) desires to have distilled 
spirits or denatured spirits transferred to its plant from another 
domestic DSP, the receiving proprietor must make an application to 
receive such spirits in bond as the excise tax liability for the 
transferred spirits passes to the receiving DSP during transit. Under 
that IRC authority, the TTB regulations in 27 CFR part 19 require the 
receiving DSP proprietor to file an application for the transfer on TTB 
F 5100.16, Application for Transfer of Spirits and/or Denatured Spirits 
in Bond. TTB must approve the application before the transfer may 
occur. The collected information is necessary to protect the revenue as 
it allows TTB to ensure that the receiving plant has adequate bond 
coverage to cover the excise taxes attached to the transferred spirits 
or, for certain small alcohol excise taxpayers, is exempt from such 
bond coverage.
    Form: TTB F 5100.16.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 505.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 3,030.
    Estimated Time per Response: 7 minutes.
    Estimated Total Annual Burden Hours: 366.
    9. Title: Distilled Spirits Plants--Notices of Alternations and 
Changes in Production Status, and Alternating Premises Records.
    OMB Control Number: 1513-0044.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under the Internal Revenue Code (IRC) at 26 U.S.C. 
5178(a), a distilled spirits plant (DSP) is a delineated place on which 
only certain authorized activities may be conducted. However, under 
section 5178(b), the Secretary of the Treasury (the Secretary) may 
authorize other businesses on a DSP's premises under certain 
circumstances upon application. Also, under the IRC at 26 U.S.C. 5221, 
DSP proprietors are required give written notification, in the form and 
manner as the Secretary prescribes by regulation when they begin, 
suspend, or resume production of spirits. In addition, the IRC at 26 
U.S.C. 5555 requires those liable for any tax imposed by chapter 51 of 
the IRC to keep such records, submit such returns and statements, and 
comply with such rules and regulations as the Secretary may prescribe 
by regulation. Under those IRC authorities, TTB has issued regulations 
in 27 CFR part 19 requiring DSP proprietors to provide written 
notification regarding alternations of DSPs between proprietors or for 
customs purposes, and regarding changes to the production status of 
distilled spirits. TTB also has issued regulations requiring DSP 
proprietors to keep alternating premises records when alternating 
operations at DSPs, including with an adjacent bonded wine cellar, 
taxpaid wine bottling house or brewery, a manufacturer of eligible 
flavors, or a general premises.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 1,560.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 7,800.
    Estimated Time per Response: 30 minutes.
    Estimated Total Annual Burden Hours: 3,900.
    10. Title: Registrations and Miscellaneous Requests and Notices for 
Distilled Spirits Plants; Distilled Spirits Related Requests and 
Notices for Non-Distilled Spirits Plants.
    OMB Control Number: 1513-0048.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC), at 26 U.S.C. 5171 and 
5172, provides that an application to register a distilled spirits 
plant (DSP) must be made in conformity with regulations issued by the 
Secretary of the Treasury, while 26 U.S.C. 5201 requires DSPs to 
operate in conformity with such regulations. The IRC at 26 U.S.C. 5312 
also authorizes the Secretary to issue regulations regarding the use of 
distilled spirits by certain educational and scientific institutions 
for experimental or research use, and that section authorizes the 
establishment and regulation of experimental DSPs. Under those 
authorities, the TTB regulations in 27 CFR part 19 prescribe the use of 
TTB F 5110.41 to register a DSP or to make certain amendments to an 
existing DSP registration. The TTB regulations in part 19 also require 
DSP operators to submit various miscellaneous letterhead requests or 
notices to vary their operations from the requirements of part 19 or to 
request approval or provide notification of certain changes in DSP 
activities. In addition, those regulations require persons who are 
neither registered DSPs nor applicants for registration to submit 
applications or notices related to certain distilled spirits 
activities, such as the establishment of an experimental DSP or the use 
of spirits for research purposes. The required information is necessary 
to protect the revenue as it assists TTB in determining a person's 
eligibility to establish and operate a DSP under the IRC, whether a 
variance from TTB's regulatory requirements or certain activities at a 
DSP should be approved, and whether non-DSP entities are eligible to 
engage in certain distilled spirits-related activities.
    Form: TTB F 5110.41.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 7,550.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 7,550.
    Estimated Time per Response: 1 hour 16 minutes.
    Estimated Total Annual Burden Hours: 9,593.
    11. Title: Tax Deferral Bond--Distilled Spirits (Puerto Rico).
    OMB Control Number: 1513-0050.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under the Internal Revenue Code (IRC) at 26 U.S.C. 
7652, beverage distilled spirits and nonbeverage products containing 
spirits subject to tax produced in Puerto Rico and brought into the 
United States are subject to a tax equal to that imposed by the IRC on 
domestically produced spirits. That section also authorizes the 
Secretary of the Treasury (the Secretary) to prescribe regulations 
regarding the mode and time for the collection of such taxes. In 
addition, the IRC at 26 U.S.C. 7101 and 7102 authorizes the Secretary 
to issue regulations regarding bonds required under the IRC or its 
related regulations. Under those IRC authorities, the TTB regulations 
in 27 CFR part 26 allow respondents who ship taxable distilled spirits 
products produced in Puerto Rico to the United States to either pay the 
required tax prior to shipment or to file a bond to defer payment of 
the tax due until the

[[Page 6188]]

submission of the respondent's next excise tax return. Those 
regulations require respondents who elect to defer tax payment on such 
shipments to file a bond on TTB F 5110.50 to guarantee payment of the 
taxes due in case of default. As such, the required information is 
necessary to protect the revenue.
    Form: TTB F 5110.50.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 10.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 10.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 10.
    12. Title: Report of Wine Premises Operations.
    OMB Control Number: 1513-0053.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5367 
authorizes the Secretary of the Treasury to issue regulations requiring 
the keeping of records and the filing of returns related to wine cellar 
and bottling house operations. Section 5555 of the IRC also requires 
any person liable for tax under chapter 51 of the IRC to keep records, 
provide statements, and make returns as the Secretary prescribes by 
regulation. Under those IRC authorities, the TTB wine regulations in 27 
CFR part 24 require wine premises proprietors to file periodic 
operations reports on form TTB F 5120.17. TTB uses the collected 
information to verify wine excise tax liabilities, ensure that 
respondents operate wine premises in accordance with applicable Federal 
law and regulations, and collect raw data for generalized monthly 
statistical reports on wine operations published on the TTB website.
    Form: TTB F 5120.17sm.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 17,000.
    Frequency of Response: Monthly, Quarterly, Annually.
    Estimated Total Number of Annual Responses: 64,920.
    Estimated Time per Response: 1 hour 6 minutes.
    Estimated Total Annual Burden Hours: 71,412.
    13. Title: Excise Tax Return.
    OMB Control Number: 1513-0083.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under the Internal Revenue Code (IRC) at 26 U.S.C. 
5061 and 5703, the Federal alcohol and tobacco excise taxes imposed by 
chapters 51 and 52 of the IRC are collected on the basis of a return, 
containing such information and submitted as the Secretary of the 
Treasury requires by regulation. Under those IRC sections, respondents 
file such returns on a semi-monthly basis, except for certain small 
alcohol excise taxpayers that may pay on a quarterly or annual basis 
depending on certain circumstances. Under those IRC authorities, the 
TTB regulations in 27 CFR chapter I require alcohol and tobacco excise 
taxpayers, other than those in Puerto Rico, to report their tax 
liability using TTB F 5000.24, Excise Tax Return. The collected 
information is necessary to protect the revenue as it allows TTB to 
establish a taxpayer's identity, the amount and type of excise taxes 
due, and the amount of payments made.
    Form: TTB F 5000.24.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 20,400.
    Frequency of Response: Monthly, Quarterly, Annually.
    Estimated Total Number of Annual Responses: 126,480.
    Estimated Time per Response: 45 minutes.
    Estimated Total Annual Burden Hours: 94,860.
    14. Title: Marks on Wine Containers.
    OMB Control Number: 1513-0092.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5041 
imposes a per gallon Federal excise tax of varying rates on six classes 
of wine--three classes of still wines (based on alcohol content), two 
classes of effervescent wines, and one class of hard cider. Under the 
authority of the IRC at 26 U.S.C. 5368, 5388, and 5662, the TTB 
regulations in 27 CFR part 24, Wine, require wine premises proprietors 
to correctly identify wines kept on or removed from their premises by 
placing certain marks, labels, or other information on all production, 
storage, and consumer containers of wine. Because of the varying excise 
tax rates on wines, and because different tax classes of wine may be 
produced at the same premises, the required information is necessary to 
protect the revenue as it ensures that wines are correctly identified 
for excise tax purposes. However, the placement of identifying 
information on wine containers is a usual and customary business 
practice carried out by wine premises proprietors, regardless of any 
regulatory requirement to do so, in order to track their wine 
production and inventory and inform the public of the content of their 
products. As a usual and customary business practice, per the OMB 
regulations at 5 CFR 1320.3(b)(2), this information collection places 
no annual burden on respondents.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 17,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 17,000.
    Estimated Time per Response: None, as this is customary and usual 
business practice.
    Estimated Total Annual Burden Hours: 0.
    15. Title: Special Tax Renewal Registration and Return/Special Tax 
Location Registration Listing.
    OMB Control Number: 1513-0113.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5731 and 
5732 requires manufacturers of tobacco products, manufacturers of 
cigarette papers and tubes, and export warehouse proprietors to pay an 
annual special (occupational) tax (SOT) for each such premises that 
they operate, on the basis of a return and under regulations issued by 
the Secretary of the Treasury. As a service to tobacco industry 
members, TTB annually sends a SOT return and premises registration 
form, TTB F 5630.5R, with pre-populated premises data to tobacco 
industry members that have previously paid SOT. TTB's use of TTB F 
5630.5R protects the revenue by facilitating the registration of 
premises subject to SOT and the timely payment of that tax by 
businesses subject to it. The information collected on that form is 
essential to TTB's collecting, processing, and accounting for the SOT 
imposed on tobacco industry members by the IRC.
    Form: TTB F 5630.5R.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 220.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 220.
    Estimated Time per Response: 15 minutes.
    Estimated Total Annual Burden Hours: 55.
    16. Title: Usual and Customary Business Records Relating to Wine.
    OMB Control Number: 1513-0115.

[[Page 6189]]

    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under the authority of the Internal Revenue Code (IRC) 
at 26 U.S.C. 5041, 5362, 5367, 5369, 5370, and 5555, the TTB 
regulations require wineries, taxpaid wine bottling houses, and vinegar 
plants to keep certain usual and customary business records. These 
records include purchase, sales, and other internal records related to 
their production and processing of wine, and their packaging, storage, 
and shipping operations. TTB routinely inspects these records to verify 
proper payment of Federal wine excise taxes on the six tax classes of 
wine and to ensure that proprietors produce, package, store, ship, and 
transfer wine in compliance with the applicable Federal statutory and 
regulatory requirements.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 17,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 17,000.
    Estimated Time per Response: None, as this is customary and usual 
business practice.
    Estimated Total Annual Burden Hours: 0.
    17. Title: Application, Permit, and Report--Wine and Beer (Puerto 
Rico); and Application, Permit, and Report--Distilled Spirits Products 
(Puerto Rico).
    OMB Control Number: 1513-0123.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: In general, under the Internal Revenue Code (IRC) at 
26 U.S.C. 7652, merchandise manufactured in Puerto Rico and shipped to 
the United States for consumption or sale is subject to a tax equal to 
the internal revenue tax imposed in the United States upon like 
articles of merchandise of domestic manufacture. That section also 
authorizes the Secretary of the Treasury to issue regulations regarding 
the collection of such taxes, which, as provided in that section, are 
largely transferred to the treasury of Puerto Rico. Under that IRC 
authority, the TTB regulations in 27 CFR part 26 require persons who 
intend to ship alcohol products produced in Puerto Rico to the United 
States for consumption or sale to file an application and permit to 
compute the tax on, tax-pay, and withdraw those products for shipment. 
As such, the TTB regulations prescribe the use of TTB F 5100.21 for 
beer or wine products, and TTB F 5110.51 for distilled spirits 
products. The collected information is necessary to protect the 
revenue. In cases where the respondent makes the shipment taxpaid, TTB 
uses the required information to verify that the respondent has paid 
the correct amount of tax. In cases where the respondent is eligible to 
defer the tax payment, TTB uses the information to ensure that the 
respondent's bond coverage is adequate to cover the taxes due. If 
necessary, TTB also uses the collected information to enforce 
collection of any tax owed to the Federal government on such shipments.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 35.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 35.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 35.
    18. Title: Distilled Spirits Bond.
    OMB Control Number: 1513-0125.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5173 and 
5181 requires distilled spirits plants (DSPs) and alcohol fuel plants 
(AFPs), respectively, to furnish a bond unless exempted from doing so 
under the IRC at 26 U.S.C. 5551(d) or 5181(c)(3). Under those IRC 
authorities, the TTB regulations in 27 CFR part 19 require proprietors 
of such plants that are required to submit a bond to use TTB F 5110.56, 
Distilled Spirits Bond, to file with TTB either a surety bond or a 
collateral bond using cash or U.S. securities. Using that same form, 
proprietors also may withdraw coverage for one or more plants, and DSP 
proprietors may provide operations coverage for adjacent wine cellars. 
The collected information is necessary to protect the revenue as the 
required bonds ensure payment of any delinquent Federal alcohol excise 
tax liabilities.
    Form: TTB F 5110.56.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 400.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 400.
    Estimated Time per Response: 1 hours.
    Estimated Total Annual Burden Hours: 400.
    19. Title: Records to Support Tax Free and Tax Overpayment Sales of 
Firearms and Ammunition.
    OMB Control Number: 1513-0128.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 4181 
imposes a tax on the sale of firearms and ammunition. However, under 
the IRC at 26 U.S.C. 4221(a), certain sales may be made tax-free, 
including sales made for further manufacture, export, or use as 
supplies on vessels or aircraft, and sales made to a State or local 
government or to a nonprofit education organization for their exclusive 
use. In addition, for such sales where the tax has been paid, the tax 
is considered an overpayment subject to credit or refund under the IRC 
at 26 U.S.C. 6416(b)(2) and (3). In order to protect the revenue, the 
TTB regulations in 27 CFR part 53 prescribe that those persons 
otherwise subject to this tax must maintain records, statements, or 
certificates containing specified information documenting the tax-free 
or tax-overpaid nature of such sales. Respondents may use commercial 
records or self-generated supporting statement or certificates, or, for 
certain transactions, respondents may use TTB-provided forms, which, 
when completed, document the required supporting information. The 
required records, statements, or certificates are maintained by 
respondents at their business premises, and, to protect the revenue, 
TTB may examine those documents during field audits.
    Form: TTB F 5600.33, 5600.34, 5600.35, 5600.36 and 5600.37.
    Affected Public: Businesses or other for-profits and State, Local 
or Tribal Governments.
    Estimated Number of Respondents: 3,500.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 42,000.
    Estimated Time per Response: 23 minutes.
    Estimated Total Annual Burden Hours: 15,750.
    Authority: 44 U.S.C. 3501 et seq.

Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2024-01922 Filed 1-30-24; 8:45 am]
BILLING CODE 4810-31-P