Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests, 33468-33471 [2024-09133]

Agencies

• DEPARTMENT OF THE TREASURY

[Federal Register Volume 89, Number 83 (Monday, April 29, 2024)]
[Notices]
[Pages 33468-33471]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-09133]


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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 should be received on or before May 29, 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 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 No. 1513-0019

    Title: Application for Amended Permit under the Federal Alcohol 
Administration Act.
    TTB Form Number: TTB F 5100.18.
    Abstract: The Federal Alcohol Administration Act (FAA Act), at 27 
U.S.C. 203, requires that persons apply for and receive a permit to: 
(1) Import distilled spirits, wine, or malt beverages into the United 
States; (2) distill spirits

[[Page 33469]]

or produce wine, rectify or blend distilled spirits or wine, or bottle 
and/or warehouse distilled spirits; or (3) purchase distilled spirits, 
wine, or malt beverages for resale at wholesale. The FAA Act, at 27 
U.S.C. 204, also imposes certain requirements for such permits and 
authorizes the Secretary of the Treasury (the Secretary) to prescribe 
regulations for all permit applications. The TTB regulations in 27 CFR 
part 1 provide for the amendment of an existing permit using form TTB F 
5100.18 when changes occur to the name, trade name, address, ownership, 
or control of the permitted business. The collected information allows 
TTB to determine if amended permit applicants meet the FAA Act's 
statutory eligibility criteria for a permit.
    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 
increasing the estimated number of annual respondents, 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: 14,000.
    Average Responses per Respondent: 1 per year.
    Number of Responses: 14,000.
    Average per-Response Burden: 20.6 minutes.
    Total Burden: 5,250 hours.

2. OMB Control No. 1513-0028

    Title: Application for an Industrial Alcohol Under Permit.
    TTB Form Number: TTB F 5150.22.
    Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5271 
requires persons to obtain a permit before they: (1) Procure or use 
tax-free distilled spirits; (2) procure, deal in, or use specially 
denatured distilled spirits; or (3) recover specially denatured or 
completely denatured distilled spirits. That section also prescribes 
the reasons a permit may be denied or suspended. It also authorizes the 
Secretary to issue regulations regarding new and amended permit 
applications. Under that IRC authority, TTB has issued regulations 
regarding industrial alcohol user permits, which are contained in 27 
CFR part 20, Distribution and Use of Denatured Alcohol and Rum, and 27 
CFR part 22, Distribution and Use of Tax-Free Alcohol. Specifically, 
the TTB regulations require persons who desire to use tax-free alcohol 
withdraw or to deal in, use, or recover specially denatured alcohol 
(alcohol or rum) to apply for and receive an industrial alcohol user 
permit using TTB F 5150.22 before beginning such activities or when 
amending an existing permit. TTB uses the collected information to 
protect the revenue by determining the eligibility of the applicant to 
engage in operations involving industrial alcohol, the location of the 
proposed operations, and whether those operations will be conducted in 
compliance with Federal laws and regulations.
    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 or other for-profits; State, local, and 
Tribal governments.
    Number of Respondents: 4,000.
    Average Responses per Respondent: 1 per year.
    Number of Responses: 4,000.
    Average per-Response Burden: 0.8 hours.
    Total Burden: 3,040 hours.
3. OMB Control No. 1513-0033
    Title: Report--Manufacturer of Tobacco Products or Cigarette Papers 
and Tubes; Report--Manufacturer of Processed Tobacco.
    TTB Form Numbers: TTB F 5210.5; TTB F 5250.1.
    Abstract: The IRC at 26 U.S.C. 5722 requires manufacturers of 
tobacco products, cigarette papers and tubes, and processed tobacco to 
make reports containing such information, in such form, at such times, 
and for such periods as the Secretary prescribes by regulation. The TTB 
regulations prescribe the use of TTB F 5210.5 to report information 
about tobacco products and cigarette papers and tubes manufactured, 
received, and removed each month, and the use of TTB F 5250.1 to report 
information about processed tobacco manufactured, received, and removed 
each month. TTB uses the collected information to determine whether the 
manufacturers of such articles are properly paying Federal excise taxes 
due and are in compliance with the applicable Federal law and 
regulations.
    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: 235.
    Average Responses per Respondent: 12 per year.
    Number of Responses: 2,820.
    Average per-Response Burden: 1 hour.
    Total Burden: 2,820 hours.

4. OMB Control No. 1513-0034

    Title: Schedule of Tobacco Products, Cigarette Papers, or Tubes 
Withdrawn from the Market.
    TTB Form Number: TTB F 5200.7.
    Abstract: The IRC at 26 U.S.C. 5705 provides that a manufacturer, 
importer, or export warehouse proprietor may receive credit for, or 
refund of, the Federal excise taxes paid on tobacco products, cigarette 
papers, or cigarette tubes withdrawn from the market upon providing 
satisfactory proof of the withdrawal. Under that IRC authority, the TTB 
regulations provide for the use of TTB F 5200.7 to identify tobacco 
products, cigarette papers, or cigarette tubes to be withdrawn from the 
market and the location of those articles. The form also documents the 
taxpayer's planned disposition of the articles (destroyed, reduced to 
materials, or returned to bond), and TTB's decision to witness or not 
witness that disposition. Taxpayers then file the completed form to 
support their subsequent claim for credit or refund of the excise taxes 
paid on the withdrawn articles. The collected information is necessary 
to protect the revenue as it allows TTB to determine if such claims are 
valid.
    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 or other for-profits.
    Number of Respondents: 50.
    Average Responses per Respondent: 5 per year.
    Number of Responses: 250.
    Average per-Response Burden: 45 minutes.
    Total Burden: 188 hours.

5. OMB Control No. 1513-0069

    Title: Tobacco Products Manufacturers--Supporting Records for 
Removals for the Use of the United States.
    Abstract: While tobacco products and cigarette papers and tubes 
made in the United States are generally subject to Federal excise under 
the IRC at 26 U.S.C. 5701, the IRC also provides at 26 U.S.C. 5704(b) 
that manufacturers may remove tobacco products and cigarette papers and 
tubes without payment of that tax ``for use of the United States''

[[Page 33470]]

under regulations issued by the Secretary. As such, the TTB regulations 
at 27 CFR 45.51 require manufacturers removing such articles for use of 
the United States to keep records documenting certain information, 
including the kind and quantity of articles removed or returned and the 
name and address of the receiving or returning Federal agency. The 
required records, which may consist of usual and customary commercial 
records such as invoices, are necessary to ensure that tobacco products 
and cigarette papers and tubes removed without payment of tax are 
delivered to a Federal agency for an authorized tax-exempt use.
    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: 205.
    Average Responses per Respondent: 1 per year.
    Number of Responses: 205.
    Average per-Response Burden: 1 hour.
    Total Burden: 205 hours.

6. OMB Control No. 1513-0073

    Title: Manufacturers of Nonbeverage Products--Records to Support 
Claims for Drawback.
    TTB Recordkeeping Number: TTB REC 5530/2.
    Abstract: While the IRC at 26 U.S.C. 5001 imposes Federal excise 
tax on distilled spirits produced or imported into the United States, 
sections 5111-5114 allow manufacturers of certain ``nonbeverage'' 
products--medicines, medicinal preparations, food products, flavors, 
flavoring extracts, or perfume--to claim drawback (refund) of all but 
$1.00 per proof gallon of the excise tax paid on the distilled spirits 
contained in or used in the production of such products. Under those 
IRC authorities, TTB has issued regulations in 27 CFR part 17 governing 
nonbeverage product drawback claims, which includes requirements to 
keep source records supporting such claims. The required records, which 
may consist of usual and customary business records, document the 
distilled spirits received, taxes paid, date and quantity used, amount 
of alcohol recovered, other ingredients received and used (to validate 
formula compliance), quantity of intermediate products transferred to 
other plants, and the disposition or purchaser of the products. The 
collected information is necessary to protect the revenue as it helps 
prevent payment of incorrect or fraudulent claims and the diversion to 
beverage use of distilled spirits subject to nonbeverage drawback.
    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 
increasing the estimated number of annual respondents, responses, and 
burden hours associated with this information collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
    Number of Respondents: 670.
    Average Responses per Respondent: 1.
    Number of Responses: 670.
    Average per-Response Burden: 1 hour.
    Total Burden: 670 hours.

7. OMB Control No. 1513-0075

    Title: Proprietors or Claimants Exporting Liquors.
    TTB Recordkeeping Number: TTB REC 5900/1.
    Abstract: Under the IRC at 26 U.S.C. 5053, 5214, and 5362, 
distilled spirits, wine, and beer may be exported without payment of 
Federal excise tax. In addition, under the IRC at 26 U.S.C. 5055 and 
5062, taxpaid distilled spirits, wine, and beer may be exported and the 
exporter may claim drawback (refund) on the excise taxes paid. 
Exporters must complete various TTB and Customs information collections 
to show that the products were in fact exported. Specific to this 
information collection, the TTB alcohol export regulations in 27 CFR 
part 28 require proprietors and drawback claimants to maintain for 3 
years record copies of all pertinent forms and commercial records that 
document the exportation of non-taxpaid alcohol beverages and taxpaid 
alcohol beverages for which drawback will be claimed. The collected 
information is necessary to protect the revenue as it allows TTB to 
verify the exportation of untaxpaid alcohol beverages and taxpaid 
alcohol beverages on which drawback will be claimed.
    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 or other for-profits.
    Number of Respondents: 750.
    Average Responses per Respondent: 1 per year.
    Number of Responses: 750.
    Average per-Response Burden: 1 hour.
    Total Burden: 750 hours.

8. OMB Control No. 1513-0099

    Title: Administrative Remedies--Requests for Closing Agreements.
    Abstract: The IRC at 26 U.S.C. 7121 authorizes the Secretary to 
enter into a written agreement with any person, or their agent, 
relating to the liability of that person for any internal revenue tax 
for any taxable period. Under that authority, TTB has issued 
regulations pertaining to such ``closing agreements,'' which require a 
taxpayer or their agent to submit a written request to TTB to enter 
into such an agreement to resolve excise tax matters. TTB uses the 
information collected in the request and any attached supporting 
documentation to determine whether the Bureau should pursue a closing 
agreement with the taxpayer. Closing agreements allow TTB and a 
taxpayer to resolve tax liability matters prior to any adversarial 
legal or administrative proceedings.
    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: 10.
    Average Responses per Respondent: 1 (one).
    Number of Responses: 10.
    Average per-Response Burden: 1 hour.
    Total Burden: 10 hours.

9. OMB Control No. 1513-0101

    Title: Marks and Notices on Packages of Tobacco Products.
    TTB Recordkeeping Number: TTB REC 5210/13.
    Abstract: The IRC at 26 U.S.C. 5723(b) requires packages of tobacco 
products (cigars, cigarettes, smokeless tobacco (snuff and chewing 
tobacco), pipe tobacco, and roll-your-own tobacco) and cigarette paper 
or tubes to bear the marks and notices required by regulation. Under 
that authority, the TTB regulations in 27 CFR parts 40, 41, 44, and 45 
require packages or, in certain cases, containers, of domestic and 
imported tobacco products and cigarette papers and tubes to bear 
certain marks identifying the product, its producer, place of 
production, excise tax class, and its quantity or weight, depending on 
the basis of the tax. The TTB regulations also require certain tax-
exemption notices to appear on packages or shipping containers of 
tobacco products and cigarette papers or tubes intended for export or 
for use of

[[Page 33471]]

the United States as such articles may be removed without tax payment 
or with benefit of tax drawback. The required marks and notices are 
necessary to protect the revenue as they identify tobacco-related 
articles, the applicable Federal excise tax classification, and the 
responsible taxpayers, and help prevent the diversion of untaxed 
articles into the domestic market.
    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 information collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Number of Respondents: 680.
    Average Responses per Respondent: 1 per year.
    Number of Responses: 680.
    Average per-Response Burden: 1 hour.
    Total Burden: 680 hours.

10. OMB Control No. 1513-0121

    Title: Labeling of Major Food Allergens and Petitions for 
Exemption.
    Abstract: The FAA Act at 27 U.S.C. 205(e) authorizes the Secretary 
to issue regulations regarding the labeling of distilled spirits, 
certain wines, and certain beers in order to, among other things, 
prohibit consumer deception and ensure that labels provide consumers 
with adequate information as to the identity and quality of such 
products. Under that authority, the TTB regulations provide for the 
voluntary labeling of major food allergens used in the production of 
alcohol beverages.\[1]\ Under the TTB regulations, if an alcohol 
beverage bottler declares on the label that any one of these allergens 
are contained in a product or used in its production, the bottler must 
declare all such allergens, including those used as fining or 
processing agents. However, the regulations allow a bottler to petition 
TTB for a labeling exemption for an allergen if evidence shows that, 
while used in the product's production, it is not present in the 
finished product at levels that would pose a risk to human health. This 
information collection provides a consistent means through which 
bottlers can alert consumers sensitive to these major food allergens to 
their presence in finished alcohol beverages.
    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 
increasing the estimated number of annual respondents, 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: 40.
    Average Responses per Respondent: 5 per year.
    Number of Responses: 215.
    Average per-Response Burden: 1 hour.
    Total Burden: 240 hours.
    Authority: 44 U.S.C. 3501 et seq.

Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2024-09133 Filed 4-26-24; 8:45 am]
BILLING CODE 4810-31-P