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 PO 00000 Frm 00346 Fmt 4703 Sfmt 4703 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. E:\FR\FM\30DEN1.SGM 30DEN1 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. PO 00000 Frm 00347 Fmt 4703 Sfmt 4703 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 E:\FR\FM\30DEN1.SGM 30DEN1 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 PO 00000 Frm 00348 Fmt 4703 Sfmt 4703 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 30DEN1

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]


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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, 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


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