Proposed Information Collections; Comment Request (No. 76)
| Published date | 18 November 2019 |
| Citation | 84 FR 63716 |
| Record Number | 2019-25037 |
| Section | Notices |
| Court | Alcohol And Tobacco Tax And Trade Bureau,Treasury Department |
Federal Register, Volume 84 Issue 222 (Monday, November 18, 2019)
[Federal Register Volume 84, Number 222 (Monday, November 18, 2019)]
[Notices]
[Pages 63716-63718]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-25037]
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
[Docket No. TTB-2019-0001]
Proposed Information Collections; Comment Request (No. 76)
AGENCY: Alcohol and Tobacco Tax and Trade Bureau (TTB); Treasury.
ACTION: Notice and request for comments.
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SUMMARY: As part of our continuing effort to reduce paperwork and
respondent burden, and as required by the Paperwork Reduction Act of
1995, we invite comments on the proposed or continuing information
collections listed below in this notice.
DATES: We must receive your written comments on or before January 17,
2020.
ADDRESSES: As described below, you may send comments on the information
collections described in this document using the ``Regulations.gov''
online comment form for this document, or you may send written comments
via U.S. mail or hand delivery. We no longer accept public comments via
email or fax.
Internet: To submit comments online, use the comment form
for this document posted within Docket No. TTB-2019-0001 on the
``Regulations.gov'' e-rulemaking website at https://www.regulations.gov;
U.S. Mail: Send comments to the Paperwork Reduction Act
Officer, Regulations and Rulings Division, Alcohol and Tobacco Tax and
Trade Bureau, 1310 G Street NW, Box 12, Washington, DC 20005.
Hand Delivery/Courier: Delivery comments to the Paper
Reduction Act Officer, Regulations and Rulings Division, Alcohol and
Tobacco Tax and Trade Bureau, 1310 G Street NW, Suite 400, Washington,
DC 20005.
Please submit separate comments for each specific information
collection described in this document. You must reference the
information collection's title, form or recordkeeping requirement
number, and OMB control number (if any) in your comment.
You may view copies of this document, the information collections
described in it and any associated instructions, and all comments
received in response to this document within Docket No. TTB-2019-0001
at https://www.regulations.gov. A link to that docket is posted on the
TTB website at https://www.ttb.gov/forms/comment-on-form.shtml. You may
also obtain paper copies of this document, the information collections
described in it and any associated instructions, and any comments
received in response to this document by contacting Michael Hoover at
the addresses or telephone number shown below.
FOR FURTHER INFORMATION CONTACT: Michael Hoover, Regulations and
Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G
Street NW, Box 12, Washington, DC 20005; 202-453-1039, ext. 135; or
[email protected] (please do not submit comments to this
email address).
SUPPLEMENTARY INFORMATION:
Request for Comments
The Department of the Treasury and its Alcohol and Tobacco Tax and
Trade Bureau (TTB), as part of their continuing effort to reduce
paperwork and respondent burden, invite the general public and other
Federal agencies to comment on the proposed or continuing information
collections described below in this notice, as required by the
Paperwork Reduction Act of 1995 (44 U.S.C. 3501 et seq.).
Comments submitted in response to this notice will be included or
summarized in our request for Office of Management and Budget (OMB)
approval of the relevant information collection. All comments are part
of the public record and subject to disclosure. Please do not include
any confidential or inappropriate material in your comments.
We invite comments on: (a) Whether an information collection is
necessary for the proper performance of the agency's functions,
including whether the information has practical utility; (b) the
accuracy of the agency's estimate of the information collection's
burden; (c) ways to enhance the quality, utility, and clarity of the
information collected; (d) ways to minimize the information
collection's burden on respondents, including through the use of
automated collection techniques or other forms of information
technology; and (e) estimates of capital or start-up costs and costs of
operation, maintenance, and purchase of services to provide the
requested information.
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information has a valid OMB control number.
Information Collections Open for Comment
Currently, we are seeking comments on the following forms,
letterhead applications or notices, recordkeeping requirements,
questionnaires, or surveys:
OMB Control No. 1513-0016
Title: Drawback on Wines Exported.
TTB Form Number: TTB F 5120.24.
Abstract: The Internal Revenue Code of 1986, as amended, (IRC) at
26 U.S.C. 5062(b), provides, in general, that exporters of taxpaid
domestic wine may claim ``drawback'' (refund) of the Federal excise tax
paid or determined on the exported wine. Under the TTB regulations,
exporters use form TTB F 5120.24 to document the wine's exportation and
to submit drawback claims for the exported wine. TTB uses the provided
information to determine if the exported wine is eligible for drawback
and to verify the amount of drawback claimed by the exporter. This
information is necessary to protect the revenue.
Current Actions: There are no changes to this information
collection or its estimated burden, 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.
Estimated Annual Burden
Number of Respondents: 40.
Average Responses per Respondent: 4.
Number of Responses: 160.
Average per-response Burden: 67 minutes.
Total Burden: 179 hours.
OMB Control No. 1513-0031
Title: Specific and Continuing Transportation Bonds--Distilled
Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded
Warehouse, Class Six.
[[Page 63717]]
TTB Form Number: TTB F 5100.12 and F 5110.67.
Abstract: The IRC at 26 U.S.C. 5214(a)(6) and 5362(c)(4) authorizes
the transfer without payment of tax of, respectively, distilled spirits
and wine from a bonded premises to certain customs bonded warehouses.
Under 19 U.S.C. 1311, bonds are required for such transfers to protect
the revenue. In order to provide proprietors of manufacturing bonded
warehouses with operational flexibility based on individual need, TTB
allows the filing of either a specific bond to cover a single shipment,
using form TTB F 5100.12, or a continuing bond to cover multiple
shipments, using form TTB F 5110.67.
Current Actions: There are no changes to this information
collection or its estimated burden, 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.
Estimated Annual Burden
Number of Respondents: 50.
Average Responses per Respondent: One.
Number of Responses: 50.
Average per-response Burden: 1 hour.
Total Burden: 50 hours.
OMB Control No. 1513-0056
Title: Distilled Spirits Plants--Transaction and Supporting
Records.
TTB Recordkeeping Number: TTB REC 5110/05.
Abstract: In general, the IRC at 26 U.S.C. 5001 imposes Federal
alcohol excise tax on distilled spirits produced or imported into the
United States. The IRC at 26 U.S.C. 5207 provides that the proprietor
of a distilled spirits plant (DSP) must maintain records related to
their production, storage, denaturing, and processing activities, and
must render reports covering those activities. In addition, other IRC
sections, including 26 U.S.C. 5008, 5062, 5201, 5204, 5211-5215, 5223,
5362, 5370, 5373, 5555, and 5559, place various requirements on DSPs
that authorize or require recordkeeping. Under those IRC authorities,
the TTB regulations in 27 CFR part 19, require DSP proprietors to keep
records regarding their production, storage, denaturing, and processing
activities, which DSP proprietors use to generate monthly operations
reports (approved under other OMB control numbers) regarding those
activities. In addition, under the regulations in 27 CFR parts 19, 26,
27, and 28, DSP proprietors also must keep certain other records,
including records related to shipment and transfer of alcohol, plant
security, wine tax credit, and alternation of premises. The collected
information is necessary to protect the revenue.
Current Actions: There are no program changes associated with this
information collection. However, due to a change in agency estimates
resulting from continued growth in the number of distilled spirits
plants in the United States, TTB is increasing the number of annual
respondents, responses, and burden hours reported for this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
Number of Respondents: 3,340.
Average Responses per Respondent: Once per year.
Number of Responses: 3,340.
Average per-response Burden: 21.8 hours.
Total Burden: 72,812.
OMB Control No. 1513-0061
Title: Letterhead Applications and Notices Relating to Denatured
Spirits.
TTB Recordkeeping Number: TTB REC 5150/2.
Abstract: Under the IRC at 26 U.S.C. 5214, denatured spirits
(alcohol to which denaturants have been added to render it unfit for
beverage purposes) may be withdrawn from distilled spirits plants free
of tax for nonbeverage industrial purposes in the manufacture of
certain personal and household products. Since it is possible to
recover potable alcohol from denatured spirits and articles made with
denatured spirits, the IRC at 26 U.S.C. 5271-5275 sets forth provisions
relating to denatured spirits and articles made with denatured spirits.
Under those IRC authorities, the TTB regulations in 27 CFR part 20
require specially denatured spirits (SDS) dealers and manufacturers of
nonbeverage products made with denatured alcohol to apply for and
obtain a permit. In addition, the part 20 regulations that concern this
information collection require such permit holders to submit letterhead
applications and notices to TTB regarding certain changes to permit
information, use of alternate methods and emergency variations from
requirements, adoption or use of certain formulas, discontinuance of
business, losses in transit, and requests to waive certain sample
shipment and invoice requirements. The information collected implements
the IRC's statutory provisions regarding denatured spirits.
Current Actions: While there are no changes to the information
collected, TTB is submitting this collection as a revision as a matter
of agency discretion. TTB notes that this collection consists of
letterhead applications and notices submitted to TTB and, as such, this
collection should be characterized as a reporting requirement, rather
than as a recordkeeping requirement as previously reported. In
addition, due to changes in agency estimates resulting from growth in
the number of SDS dealers and in the number of nonbeverage product
manufacturers, TTB is increasing the number of respondents, responses,
and burden hours associated with this collection.
Type of Review: Revision of a currently approved collection.
Affected Public: Businesses or other for-profits; and State, local,
and tribal governments.
Estimated Annual Burden
Number of Respondents: 5,000.
Average Responses per Respondent: One.
Number of Responses: 5,000.
Average per-response Burden: 30 minutes.
Total Burden: 2,500 hours.
OMB Control No. 1513-0086
Title: Marks on Equipment and Structures (TTB REC 5130/3), and
Marks and Labels on Containers of Beer (TTB REC 5130/4).
Abstract: Under the authority of chapter 51 of the IRC (26 U.S.C.
chapter 51), the TTB regulations require marks, signs, and suitable
measuring devices at breweries to identify the use and capacity of
brewery equipment and structures and the contents of tanks, as well as
to identify taxpaid and nontaxpaid beer. To identify products for
purposes of administering the IRC's excise tax provisions, the TTB
regulations also require marks, labels, and brands on kegs, cases,
cans, and bottles of beer. These marks, labels, and brands identify the
name or trade name of the brewer, the place of production of the beer,
the contents of the container, and the nature of the product (beer,
ale, etc.). The placement of the required disclosures and information
on brewery structures, equipment, and products is a usual and customary
business practice.
Current Actions: There are no program changes associated with this
information collection. However, due to a change in agency estimates
resulting from continued growth in the number of breweries in the
United States, TTB is increasing the number of annual respondents and
responses reported for
[[Page 63718]]
this collection. However, as an information collection involving usual
and customary business practices, the estimated total burden associated
with this collection requirement, zero hours, remains unchanged.
Type of Review: Revision of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
Number of Respondents: 10,000.
Average Responses per Respondent: One.
Number of Responses: 10,000.
Average per-response and Total Burden: None. (Per the OMB
regulation at 5 CFR 1320.3(b)(2), there is no burden associated with
usual and customary business practices such as the marking and labeling
of structures, equipment, and product containers.
OMB Control No. 1513-0111
Title: COLAs Online Access Request.
TTB Form Number: TTB F 5013.2.
Abstract: Respondents use this form to apply for access to TTB's
COLAs Online system, which allows alcohol beverage industry members to
electronically apply for a Certificate of Label Approval (COLA) or for
an exemption from label approval. TTB uses the provided information to
identify the company on whose behalf the applicant claims to act, to
verify the scope of the applicant's authority to act, and to evaluate
the applicant's qualifications for access to the COLAs Online system
before TTB issues that person a password allowing access to this TTB
web-based information system. Controlling access to TTB computer
systems is necessary to protect the COLAs Online system from
unauthorized users and other threats.
Current Actions: There are no changes to this information
collection or its estimated burden, and TTB is submitting it for
extension purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Annual Burden
Number of Respondents: 3,000.
Average Responses per Respondent: One.
Number of Responses: 3,000.
Average per-response Burden: 18 minutes.
Total Burden: 900 hours.
OMB Control No. 1513-0124
Title: Customer Satisfaction Surveys for Permit Applications,
Permits Online (PONL), Formulas Online (FONL), and COLAs Online.
Abstract: As part of TTB's efforts to improve customer service, we
survey customers who submit applications for original or amended
permits, or for approval of formulas or certificates of label approval
(COLAs). These surveys assist TTB in identifying potential customer
needs and problems, along with opportunities for improvement in our
applications processes, with particular focus on customer experiences
with TTB's various electronic application systems, Permits Online
(PONL), Formulas Online (FONL), and COLAs Online.
Current Actions: There are no changes to this voluntary information
collection or its estimated burden, 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.
Estimated Annual Burden
Number of Respondents: 30,000.
Average Responses per Respondent: One.
Number of Responses: 30,000.
Average per-response Burden: 12 minutes.
Total Burden: 6,000 hours.
Dated: November 14, 2019.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2019-25037 Filed 11-15-19; 8:45 am]
BILLING CODE 4810-31-P
