Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests, 106751-106753 [2024-31097]
Download as PDF
Federal Register / Vol. 89, No. 249 / Monday, December 30, 2024 / Notices
Control (OFAC) is publishing the names
of one or more persons that have been
placed on OFAC’s Specially Designated
Nationals and Blocked Persons List
(SDN List) based on OFAC’s
determination that one or more
applicable legal criteria were satisfied.
All property and interests in property
subject to U.S. jurisdiction of these
persons are blocked, and U.S. persons
are generally prohibited from engaging
in transactions with them.
This action was issued on
December 19, 2024. See Supplementary
Information for relevant dates.
DATES:
FOR FURTHER INFORMATION CONTACT:
OFAC: Associate Director for Global
Targeting, 202–622–2420; Assistant
Director for Sanctions Compliance, 202–
622–2490; or https://ofac.treasury.gov/
contact-ofac.
SUPPLEMENTARY INFORMATION:
The SDN List and additional
information concerning OFAC sanctions
programs are available on OFAC’s
website: https://ofac.treasury.gov.
Notice of OFAC Actions
On December 19, 2024, OFAC
determined that the property and
interests in property subject to U.S.
jurisdiction of the following persons are
blocked under the relevant sanctions
authority listed below.
ddrumheller on DSK120RN23PROD with NOTICES1
Individuals
1. GOMELAURI, Vakhtang, Varketili 3, 1
Micro Distr, Tbilisi, Georgia; DOB 24 Dec
1975; POB Tbilisi, Georgia; nationality
Georgia; Gender Male; Passport 10DP02703
(Georgia) issued 05 Feb 2018 expires 05 Feb
2023; National ID No. 01013018848 (Georgia)
(individual) [GLOMAG].
Designated pursuant to section
1(a)(ii)(C)(1) of Executive Order 13818 of
December 20, 2017, ‘‘Blocking the Property of
Persons Involved in Serious Human Rights
Abuse or Corruption,’’ (E.O. 13818), 82 FR
60839 (Dec. 26, 2017), for being a foreign
person who is or has been a leader or official
of an entity, including any government
entity, that has engaged in, or whose
members have engaged in, serious human
rights abuse relating to the leader’s or
official’s tenure.
2. KEZEVADZE, Mirza, Tbilisi, Georgia;
DOB 23 May 1980; POB Terjola, Georgia;
nationality Georgia; Gender Male (individual)
[GLOMAG].
Designated pursuant to section
1(a)(ii)(C)(1) of E.O. 13818 of December 20,
2017, ‘‘Blocking the Property of Persons
Involved in Serious Human Rights Abuse or
Corruption,’’ (E.O. 13818), 82 FR 60839 (Dec.
26, 2017), for being a foreign person who is
or has been a leader or official of an entity,
including any government entity, that has
engaged in, or whose members have engaged
23:58 Dec 27, 2024
Jkt 265001
Lisa M. Palluconi,
Acting Director, Office of Foreign Assets
Control.
[FR Doc. 2024–30799 Filed 12–27–24; 8:45 am]
BILLING CODE 4810–AL–P
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
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 January 29, 2025 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 PRA@treasury.gov, calling
(202) 927–5331, or viewing the entire
information collection request at
www.reginfo.gov.
SUMMARY:
Electronic Availability
VerDate Sep<11>2014
in, serious human rights abuse relating to the
leader’s or official’s tenure.
SUPPLEMENTARY INFORMATION:
Alcohol and Tobacco Tax and Trade
Bureau (TTB)
1. Title: Drawback on Distilled Spirits
Exported.
OMB Control Number: 1513–0042.
Type of Request: Extension without
change of a currently approved
collection.
Description: Under the Internal
Revenue Code (IRC) at 26 U.S.C. 5062,
persons who export tax-paid or taxdetermined distilled spirits may claim
drawback (refund) of the Federal
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106751
alcohol excise tax paid on those spirits,
as the Secretary of the Treasury
prescribes by regulation. Under the TTB
regulations in 27 CFR part 28, distilled
spirits exporters use TTB F 5110.30 to
submit such claims to TTB. The form
collects information regarding the
claimant, the identity and amount of the
distilled spirits exported, and the
amount of drawback claimed. This
collection is necessary to protect the
revenue as TTB uses the information on
TTB F 5110.30 and its attached
documents to verify distilled spirits
export drawback claims, prevent
fraudulent or mistaken drawback
payments, and identify unusual
activities, errors, or omissions regarding
such claims.
Form: TTB F 5110.30.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
20.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 360.
Estimated Time per Response: 2
hours.
Estimated Total Annual Burden
Hours: 720.
2. Title: Application and Permit to
Ship Puerto Rican Spirits to the United
States Without Payment of Tax.
OMB Control Number: 1513–0043.
Type of Request: Extension without
change of a currently approved
collection.
Description: The Internal Revenue
Code (IRC) at 26 U.S.C. 7652 imposes on
Puerto Rican distilled spirits shipped to
the United States for consumption or
sale a tax equal to the internal revenue
(excise) tax imposed in the United
States on distilled spirits of domestic
manufacture. However, the IRC at 26
U.S.C. 5232 provides that distilled
spirits imported or brought into the
United States in bulk containers may,
under regulations prescribed by the
Secretary, be withdrawn from Customs
custody and transferred to the bonded
premises of a domestic distilled spirits
plant without payment of the internal
revenue tax imposed on such spirits.
The IRC at 26 U.S.C. 5314 also states
that spirits may be withdrawn from the
bonded premises of a distilled spirits
plant in Puerto Rico pursuant to an
authorization issued under the laws of
Puerto Rico. Under those IRC
authorities, TTB has issued regulations
in 27 CFR part 26, Liquors and Articles
from Puerto Rico and the Virgin Islands,
which require respondents to use form
TTB F 5110.31 to apply for and receive
permission to ship Puerto Rican
distilled spirits to the United States
without payment of Federal excise tax.
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ddrumheller on DSK120RN23PROD with NOTICES1
106752
Federal Register / Vol. 89, No. 249 / Monday, December 30, 2024 / Notices
The form identifies the specific spirits
to be shipped, the amount of spirits
shipped and received, and the
shipment’s consignor in Puerto Rico and
consignee in the United States. The
collected information is necessary to
protect the revenue.
Form: TTB F 5110.31.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
10.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 600.
Estimated Time per Response: 45
minutes.
Estimated Total Annual Burden
Hours: 450.
3. Title: Distilled Spirits Production
Records (TTB REC 5110/01), and
Monthly Report of Production
Operations.
OMB Control Number: 1513–0047.
Type of Request: Extension without
change of a currently approved
collection.
Description: The Internal Revenue
Code (IRC) at 26 U.S.C. 5001 sets forth,
in general, the Federal excise tax rates
for distilled spirits produced in or
imported into the United States. The
IRC at 26 U.S.C. 5207 also requires
distilled spirit plant (DSP) proprietors to
maintain records of production, storage,
denaturation, and processing activities
and to render reports covering those
operations, as the Secretary of Treasury
prescribes by regulation. The TTB
regulations in 27 CFR part 19 require
DSP proprietors to keep records
regarding the materials used to produce
distilled spirits, the amount of spirits
produced, the withdrawal of spirits
from the production account, and the
production of spirits byproducts, which
must be maintained for at least 3 years.
Based on those records, the part 19
regulations also require DSP proprietors
to submit monthly reports of production
operations using TTB F 5110.40. This
collection is necessary to protect the
revenue as TTB uses the collected
information to account for the amount
of distilled spirits produced at a DSP,
and to determine the proprietor’s
resulting excise tax liability and the
amount of bond coverage needed, if
such coverage is required.
Form: TTB F 5110.40.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
4,800.
Frequency of Response: Monthly.
Estimated Total Number of Annual
Responses: 57,600.
Estimated Time per Response: 2
hours.
VerDate Sep<11>2014
23:58 Dec 27, 2024
Jkt 265001
Estimated Total Annual Burden
Hours: 115,200.
4. Title: Wholesale Dealers Records of
Receipt of Alcoholic Beverages,
Disposition of Distilled Spirits, and
Monthly Summary Report, TTB REC
5170/2.
OMB Control Number: 1513–0065.
Type of Request: Extension without
change of a currently approved
collection.
Description: The Internal Revenue
Code (IRC) at 26 U.S.C. 5121 requires
wholesale dealers in liquors to keep
daily records of all distilled spirits
received and disposed of, and, at the
Secretary of the Treasury’s discretion, to
submit periodic summaries of those
daily records. That IRC section also
requires wholesale dealers in liquors
and wholesale dealers in beer to keep
daily records of all wine and beer
received. Section 5121 also authorizes
the Secretary to issue regulations
regarding the keeping and submission of
these records and summary reports by
such wholesale dealers. In addition, the
IRC at 26 U.S.C. 5123 sets forth
retention and inspection requirements
for the required wholesale dealer
records and reports. Under these IRC
authorities, TTB has issued regulations
applicable to wholesale dealers, which
are contained in 27 CFR part 31. Those
regulations require wholesale dealers to
keep usual and customary business
records, such as consignment and
purchase invoices, documenting their
daily receipt and disposition of distilled
spirits and their daily receipt of wine
and beer. TTB, at its discretion, also
may require a particular wholesale
liquor dealer to submit monthly
summary reports regarding all distilled
spirits received and disposed of on a
daily basis. In addition, the TTB
regulations require that wholesaler
dealers keep the required records and
copies of any required monthly
summary reports at their place of
business, available for TTB inspection,
for at least 3 years.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
36,500.
Frequency of Response: On occasion,
Monthly.
Estimated Total Number of Annual
Responses: 37,100.
Estimated Time per Response: 2 hours
per monthly report for 50 wholesale
dealers. No burden for recordkeeping as
these are kept as part of usual and
customary business practice.
Estimated Total Annual Burden
Hours: 1,200.
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5. Title: Alcohol, Tobacco, and
Firearms Related Documents for Tax
Returns and Claims (TTB REC 5000/24).
OMB Control Number: 1513–0088.
Type of Request: Extension without
change of a currently approved
collection.
Description: The Alcohol and Tobacco
Tax and Trade Bureau (TTB) is
responsible for the collection of Federal
excise taxes on distilled spirits, wine,
beer, tobacco products, cigarette papers
and tubes, and firearms and
ammunition, and the collection of
special occupational taxes related to
tobacco products and cigarette papers
and tubes. The Internal Revenue Code
(IRC, 26 U.S.C.) requires that such taxes
be collected on the basis of a return, and
it requires taxpayers to maintain records
that document the information provided
on such returns. The IRC also allows for
the filing of claims for the abatement,
credit, remission, or refund (drawback)
of taxes under certain circumstances,
and it requires claimants to maintain
records to support such claims. TTB
uses the collected information to
determine the amount of excise and
special occupational taxes rightly due,
and to verify respondent computations
on tax returns or the correctness of
claims for refund or other adjustments
to tax liabilities.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
67,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 536,000.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden
Hours: 536,000.
6. Title: Federal Firearms and
Ammunition Quarterly Excise Tax
Return.
OMB Control Number: 1513–0094.
Type of Request: Extension without
change of a currently approved
collection.
Description: The Internal Revenue
Code (IRC) at 26 U.S.C. 4181 imposes a
Federal excise tax on the sale of pistols,
revolvers, other firearms, and shells and
cartridges (ammunition) sold by
manufacturers, producers, and
importers of such articles. The IRC, at
26 U.S.C. 6001, 6011, and 6302, also
authorizes the Secretary of the Treasury
to issue regulations regarding IRC-based
taxes, returns and records, including the
mode and time for collecting taxes due.
Under this authority, the TTB
regulations in 27 CFR part 53 require
respondents who have firearms and/or
ammunition excise tax liability to
submit a quarterly tax return using form
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ddrumheller on DSK120RN23PROD with NOTICES1
Federal Register / Vol. 89, No. 249 / Monday, December 30, 2024 / Notices
TTB F 5300.26. The information
collected on this return is necessary to
identify the taxpayer, the amount and
type of taxes due, and the amount of
payments made. TTB uses the return
information to determine whether the
taxpayer has paid the correct amount of
tax and to take additional action, such
as assessment or refund, as necessary.
Form: TTB F 5300.26.
Affected Public: Businesses or other
for-profits, Individuals.
Estimated Number of Respondents:
635.
Frequency of Response: Quarterly.
Estimated Total Number of Annual
Responses: 2,540.
Estimated Time per Response: 7
hours.
Estimated Total Annual Burden
Hours: 17,780.
7. Title: Reports of Removal, Transfer,
or Sale of Processed Tobacco.
OMB Control Number: 1513–0130.
Type of Request: Extension without
change of a currently approved
collection.
Description: The Internal Revenue
Code (IRC) at 26 U.S.C. 5722 requires
importers and manufacturers of tobacco
products, processed tobacco, or cigarette
papers and tubes to make reports
containing such information, in such
form, at such times, and for such
periods as the Secretary of the Treasury
prescribes by regulation. While
processed tobacco is not subject to
Federal excise tax under the IRC,
tobacco products subject to such taxes
may be manufactured using processed
tobacco. To protect the revenue by
preventing diversion of processed
tobacco to illegal, unpermitted tobacco
product manufacturers, TTB has issued
regulations that require persons holding
TTB permits as importers or
manufacturers of processed tobacco or
tobacco products to report all removals,
transfers, or sales of processed tobacco
made for export or for shipment to any
domestic entity that does not hold a
such a permit or a permit to operate as
an export warehouse proprietor. In
general, respondents must report each
such shipment by the close of the next
business day using form TTB F 5250.2.
However, exporters may apply to TTB to
report removals made for export using a
monthly summary report. TTB F 5250.2
and the monthly summary report
require information identifying the TTB
permit holder making the processed
tobacco shipment, the type and quantity
of processed tobacco shipped, the
person(s) purchasing (or receiving) and
delivering the processed tobacco, and
the destination address of the shipment.
Form: TTB F 5250.2.
VerDate Sep<11>2014
23:58 Dec 27, 2024
Jkt 265001
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
50.
Frequency of Response: Monthly,
Daily.
Estimated Total Number of Annual
Responses: 530.
Estimated Time per Response: 30
minutes for Form 5250.2, 2 hours for
monthly summary report.
Estimated Total Annual Burden
Hours: 460.
8. Title: Generic Clearance for the
Collection of Qualitative Feedback on
Agency Service Delivery.
OMB Control Number: 1513–0132.
Type of Request: Extension without
change of a currently approved
collection.
Description: The Alcohol and Tobacco
Tax and Trade Bureau (TTB) uses the
surveys, focus groups, usability tests,
and other information collections
approved under this generic clearance
to gather timely feedback from its
customers and stakeholders regarding
its programs and services. TTB analyzes
the collected information to help
improve its programs and service
delivery to ensure that regulated
persons and others have effective,
efficient, and satisfactory experiences
when interacting with the agency.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
25,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 25,000.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden
Hours: 25,000.
9. Title: Specific and Continuing
Export Bonds for Distilled Spirits or
Wine.
OMB Control Number: 1513–0135.
Type of Request: Extension without
change of a currently approved
collection.
Description: The Internal Revenue
Code (IRC) at 26 U.S.C. 5175, 5214, and
5362 authorizes exporters (other than
proprietors of distilled spirits plants or
bonded wine premises) to withdraw
distilled spirits and wine, without
payment of tax, for export, use on
certain vessels or aircraft, transfer to a
foreign trade zone, or transfer to a
customs bonded warehouse pending
exportation, subject to such regulations
as the Secretary of the Treasury. Under
that IRC authority, to protect the
revenue and provide exporters with a
degree of flexibility based on individual
need, the TTB alcohol export
regulations in 27 CFR part 28 allow
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106753
exporters to file either a specific bond
using TTB F 5100.25 to cover a single
export shipment or a continuing bond
using TTB F 5100.30 to cover export
shipments made from time to time.
Form: TTB F 5100.25, TTB F 5100.30.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
20.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 20.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden
Hours: 20.
Authority: 44 U.S.C. 3501 et seq.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2024–31097 Filed 12–27–24; 8:45 am]
BILLING CODE 4810–31–P
DEPARTMENT OF THE TREASURY
Agreement for a Social Impact
Partnership Project
Department of the Treasury.
Notice.
AGENCY:
ACTION:
In accordance with the Social
Impact Partnerships to Pay for Results
Act (‘‘SIPPRA’’), the U.S. Department of
the Treasury (‘‘Treasury’’) has entered
into six agreements for social impact
partnership projects (the ‘‘Project Grant
Agreement’’) with the following
recipients; (1) City of Boise, ID ($7.5
million), (2) City of Jacksonville, FL
($5.8 million), (3) City of New York, NY
($6.3 million), (4) School Board of Leon
County, FL ($4.6 million), (5) County of
New Castle, DE ($11 million), and (6)
County of Spartanburg, SC ($11.5
million) for a total award amount of
$46.9 million.
SUPPLEMENTARY INFORMATION:
SUMMARY:
The Project Grant Agreement for the
City of Boise, ID (Boise) Contains the
Following Features
1. The outcome goals of the social
impact partnership project:
Boise expects to realize a reduction in
healthcare expenditures covered by
Medicaid, including emergency room
visits, hospital overnight stays,
ambulance rides, detox visits, and
savings due to a reduction in arrests and
cost associated with county correctional
facilities. The project objective is to
decrease these expenditures by 25
percent.
2. A description of each intervention
in the project:
Boise and its partners (the Idaho
Community Foundation (ICF), and Terry
Reilly Health Services (TRHS)) propose
E:\FR\FM\30DEN1.SGM
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Agencies
[Federal Register Volume 89, Number 249 (Monday, December 30, 2024)]
[Notices]
[Pages 106751-106753]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-31097]
-----------------------------------------------------------------------
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, Department of the Treasury.
ACTION: Notice of information collection; request for comment.
-----------------------------------------------------------------------
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 January 29, 2025 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: Drawback on Distilled Spirits Exported.
OMB Control Number: 1513-0042.
Type of Request: Extension without change of a currently approved
collection.
Description: Under the Internal Revenue Code (IRC) at 26 U.S.C.
5062, persons who export tax-paid or tax-determined distilled spirits
may claim drawback (refund) of the Federal alcohol excise tax paid on
those spirits, as the Secretary of the Treasury prescribes by
regulation. Under the TTB regulations in 27 CFR part 28, distilled
spirits exporters use TTB F 5110.30 to submit such claims to TTB. The
form collects information regarding the claimant, the identity and
amount of the distilled spirits exported, and the amount of drawback
claimed. This collection is necessary to protect the revenue as TTB
uses the information on TTB F 5110.30 and its attached documents to
verify distilled spirits export drawback claims, prevent fraudulent or
mistaken drawback payments, and identify unusual activities, errors, or
omissions regarding such claims.
Form: TTB F 5110.30.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 20.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 360.
Estimated Time per Response: 2 hours.
Estimated Total Annual Burden Hours: 720.
2. Title: Application and Permit to Ship Puerto Rican Spirits to
the United States Without Payment of Tax.
OMB Control Number: 1513-0043.
Type of Request: Extension without change of a currently approved
collection.
Description: The Internal Revenue Code (IRC) at 26 U.S.C. 7652
imposes on Puerto Rican distilled spirits shipped to the United States
for consumption or sale a tax equal to the internal revenue (excise)
tax imposed in the United States on distilled spirits of domestic
manufacture. However, the IRC at 26 U.S.C. 5232 provides that distilled
spirits imported or brought into the United States in bulk containers
may, under regulations prescribed by the Secretary, be withdrawn from
Customs custody and transferred to the bonded premises of a domestic
distilled spirits plant without payment of the internal revenue tax
imposed on such spirits. The IRC at 26 U.S.C. 5314 also states that
spirits may be withdrawn from the bonded premises of a distilled
spirits plant in Puerto Rico pursuant to an authorization issued under
the laws of Puerto Rico. Under those IRC authorities, TTB has issued
regulations in 27 CFR part 26, Liquors and Articles from Puerto Rico
and the Virgin Islands, which require respondents to use form TTB F
5110.31 to apply for and receive permission to ship Puerto Rican
distilled spirits to the United States without payment of Federal
excise tax.
[[Page 106752]]
The form identifies the specific spirits to be shipped, the amount of
spirits shipped and received, and the shipment's consignor in Puerto
Rico and consignee in the United States. The collected information is
necessary to protect the revenue.
Form: TTB F 5110.31.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 10.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 600.
Estimated Time per Response: 45 minutes.
Estimated Total Annual Burden Hours: 450.
3. Title: Distilled Spirits Production Records (TTB REC 5110/01),
and Monthly Report of Production Operations.
OMB Control Number: 1513-0047.
Type of Request: Extension without change of a currently approved
collection.
Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5001 sets
forth, in general, the Federal excise tax rates for distilled spirits
produced in or imported into the United States. The IRC at 26 U.S.C.
5207 also requires distilled spirit plant (DSP) proprietors to maintain
records of production, storage, denaturation, and processing activities
and to render reports covering those operations, as the Secretary of
Treasury prescribes by regulation. The TTB regulations in 27 CFR part
19 require DSP proprietors to keep records regarding the materials used
to produce distilled spirits, the amount of spirits produced, the
withdrawal of spirits from the production account, and the production
of spirits byproducts, which must be maintained for at least 3 years.
Based on those records, the part 19 regulations also require DSP
proprietors to submit monthly reports of production operations using
TTB F 5110.40. This collection is necessary to protect the revenue as
TTB uses the collected information to account for the amount of
distilled spirits produced at a DSP, and to determine the proprietor's
resulting excise tax liability and the amount of bond coverage needed,
if such coverage is required.
Form: TTB F 5110.40.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 4,800.
Frequency of Response: Monthly.
Estimated Total Number of Annual Responses: 57,600.
Estimated Time per Response: 2 hours.
Estimated Total Annual Burden Hours: 115,200.
4. Title: Wholesale Dealers Records of Receipt of Alcoholic
Beverages, Disposition of Distilled Spirits, and Monthly Summary
Report, TTB REC 5170/2.
OMB Control Number: 1513-0065.
Type of Request: Extension without change of a currently approved
collection.
Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5121
requires wholesale dealers in liquors to keep daily records of all
distilled spirits received and disposed of, and, at the Secretary of
the Treasury's discretion, to submit periodic summaries of those daily
records. That IRC section also requires wholesale dealers in liquors
and wholesale dealers in beer to keep daily records of all wine and
beer received. Section 5121 also authorizes the Secretary to issue
regulations regarding the keeping and submission of these records and
summary reports by such wholesale dealers. In addition, the IRC at 26
U.S.C. 5123 sets forth retention and inspection requirements for the
required wholesale dealer records and reports. Under these IRC
authorities, TTB has issued regulations applicable to wholesale
dealers, which are contained in 27 CFR part 31. Those regulations
require wholesale dealers to keep usual and customary business records,
such as consignment and purchase invoices, documenting their daily
receipt and disposition of distilled spirits and their daily receipt of
wine and beer. TTB, at its discretion, also may require a particular
wholesale liquor dealer to submit monthly summary reports regarding all
distilled spirits received and disposed of on a daily basis. In
addition, the TTB regulations require that wholesaler dealers keep the
required records and copies of any required monthly summary reports at
their place of business, available for TTB inspection, for at least 3
years.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 36,500.
Frequency of Response: On occasion, Monthly.
Estimated Total Number of Annual Responses: 37,100.
Estimated Time per Response: 2 hours per monthly report for 50
wholesale dealers. No burden for recordkeeping as these are kept as
part of usual and customary business practice.
Estimated Total Annual Burden Hours: 1,200.
5. Title: Alcohol, Tobacco, and Firearms Related Documents for Tax
Returns and Claims (TTB REC 5000/24).
OMB Control Number: 1513-0088.
Type of Request: Extension without change of a currently approved
collection.
Description: The Alcohol and Tobacco Tax and Trade Bureau (TTB) is
responsible for the collection of Federal excise taxes on distilled
spirits, wine, beer, tobacco products, cigarette papers and tubes, and
firearms and ammunition, and the collection of special occupational
taxes related to tobacco products and cigarette papers and tubes. The
Internal Revenue Code (IRC, 26 U.S.C.) requires that such taxes be
collected on the basis of a return, and it requires taxpayers to
maintain records that document the information provided on such
returns. The IRC also allows for the filing of claims for the
abatement, credit, remission, or refund (drawback) of taxes under
certain circumstances, and it requires claimants to maintain records to
support such claims. TTB uses the collected information to determine
the amount of excise and special occupational taxes rightly due, and to
verify respondent computations on tax returns or the correctness of
claims for refund or other adjustments to tax liabilities.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 67,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 536,000.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 536,000.
6. Title: Federal Firearms and Ammunition Quarterly Excise Tax
Return.
OMB Control Number: 1513-0094.
Type of Request: Extension without change of a currently approved
collection.
Description: The Internal Revenue Code (IRC) at 26 U.S.C. 4181
imposes a Federal excise tax on the sale of pistols, revolvers, other
firearms, and shells and cartridges (ammunition) sold by manufacturers,
producers, and importers of such articles. The IRC, at 26 U.S.C. 6001,
6011, and 6302, also authorizes the Secretary of the Treasury to issue
regulations regarding IRC-based taxes, returns and records, including
the mode and time for collecting taxes due. Under this authority, the
TTB regulations in 27 CFR part 53 require respondents who have firearms
and/or ammunition excise tax liability to submit a quarterly tax return
using form
[[Page 106753]]
TTB F 5300.26. The information collected on this return is necessary to
identify the taxpayer, the amount and type of taxes due, and the amount
of payments made. TTB uses the return information to determine whether
the taxpayer has paid the correct amount of tax and to take additional
action, such as assessment or refund, as necessary.
Form: TTB F 5300.26.
Affected Public: Businesses or other for-profits, Individuals.
Estimated Number of Respondents: 635.
Frequency of Response: Quarterly.
Estimated Total Number of Annual Responses: 2,540.
Estimated Time per Response: 7 hours.
Estimated Total Annual Burden Hours: 17,780.
7. Title: Reports of Removal, Transfer, or Sale of Processed
Tobacco.
OMB Control Number: 1513-0130.
Type of Request: Extension without change of a currently approved
collection.
Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5722
requires importers and manufacturers of tobacco products, processed
tobacco, or cigarette papers and tubes to make reports containing such
information, in such form, at such times, and for such periods as the
Secretary of the Treasury prescribes by regulation. While processed
tobacco is not subject to Federal excise tax under the IRC, tobacco
products subject to such taxes may be manufactured using processed
tobacco. To protect the revenue by preventing diversion of processed
tobacco to illegal, unpermitted tobacco product manufacturers, TTB has
issued regulations that require persons holding TTB permits as
importers or manufacturers of processed tobacco or tobacco products to
report all removals, transfers, or sales of processed tobacco made for
export or for shipment to any domestic entity that does not hold a such
a permit or a permit to operate as an export warehouse proprietor. In
general, respondents must report each such shipment by the close of the
next business day using form TTB F 5250.2. However, exporters may apply
to TTB to report removals made for export using a monthly summary
report. TTB F 5250.2 and the monthly summary report require information
identifying the TTB permit holder making the processed tobacco
shipment, the type and quantity of processed tobacco shipped, the
person(s) purchasing (or receiving) and delivering the processed
tobacco, and the destination address of the shipment.
Form: TTB F 5250.2.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 50.
Frequency of Response: Monthly, Daily.
Estimated Total Number of Annual Responses: 530.
Estimated Time per Response: 30 minutes for Form 5250.2, 2 hours
for monthly summary report.
Estimated Total Annual Burden Hours: 460.
8. Title: Generic Clearance for the Collection of Qualitative
Feedback on Agency Service Delivery.
OMB Control Number: 1513-0132.
Type of Request: Extension without change of a currently approved
collection.
Description: The Alcohol and Tobacco Tax and Trade Bureau (TTB)
uses the surveys, focus groups, usability tests, and other information
collections approved under this generic clearance to gather timely
feedback from its customers and stakeholders regarding its programs and
services. TTB analyzes the collected information to help improve its
programs and service delivery to ensure that regulated persons and
others have effective, efficient, and satisfactory experiences when
interacting with the agency.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 25,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 25,000.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 25,000.
9. Title: Specific and Continuing Export Bonds for Distilled
Spirits or Wine.
OMB Control Number: 1513-0135.
Type of Request: Extension without change of a currently approved
collection.
Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5175,
5214, and 5362 authorizes exporters (other than proprietors of
distilled spirits plants or bonded wine premises) to withdraw distilled
spirits and wine, without payment of tax, for export, use on certain
vessels or aircraft, transfer to a foreign trade zone, or transfer to a
customs bonded warehouse pending exportation, subject to such
regulations as the Secretary of the Treasury. Under that IRC authority,
to protect the revenue and provide exporters with a degree of
flexibility based on individual need, the TTB alcohol export
regulations in 27 CFR part 28 allow exporters to file either a specific
bond using TTB F 5100.25 to cover a single export shipment or a
continuing bond using TTB F 5100.30 to cover export shipments made from
time to time.
Form: TTB F 5100.25, TTB F 5100.30.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 20.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 20.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 20.
Authority: 44 U.S.C. 3501 et seq.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2024-31097 Filed 12-27-24; 8:45 am]
BILLING CODE 4810-31-P