[Federal Register Volume 85, Number 4 (Tuesday, January 7, 2020)]
[Notices]
[Pages 785-788]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-00018]
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
[Docket No. TTB-2020-0001]
Proposed Information Collections; Comment Request (No. 77)
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 March 9,
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;
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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. 1513-0041
Title: Distilled Spirits Plants--Records and Monthly Reports of
Processing Operations.
TTB Form Number: TTB F 5110.28.
TTB Recordkeeping Number: TTB REC 5110/03.
Abstract: In general, the Internal Revenue Code of 1986, as amended
(IRC), at 26 U.S.C. 5001, imposes a Federal excise tax on distilled
spirits produced or imported into the United States, and imposes
related recordkeeping and reporting requirements. The IRC at 26 U.S.C.
5207 requires that distilled spirits plant (DSP) proprietors keep
records and submit reports regarding their production, storage,
denaturation, and processing operations in such form and manner as the
Secretary of the Treasury (Secretary) by regulation prescribes. Under
that IRC authority, the TTB regulations in 27 CFR part 19 require DSP
proprietors to keep records regarding their processing operations, as
well as any wholesale liquor dealer or taxpaid storeroom operations
they conduct. The part 19 regulations also require DSP proprietors to
submit monthly reports of those processing operations (based on the
required records) using form TTB F 5110.28. TTB uses the collected
information to ensure proper tax collection. TTB also aggregates the
collected information to produce generalized distilled spirits
statistical reports for release to the public.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. However, due to a change in agency estimates resulting from
continued growth in the number of DSPs in the United States,
particularly small distilleries, 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 or other for-profits; State, local, and
tribal governments.
Estimated Annual Burden
Number of Respondents: 3,700.
Average Responses per Respondent: 12.
Number of Responses: 44,400.
Average Per-Response Burden: 2 hours (1 hour for
recordkeeping and 1 hour for reporting).
Total Burden: 88,800 hours.
OMB Control No. 1513-0058
Title: Usual and Customary Business Records Maintained by Brewers.
TTB Recordkeeping Number: TTB REC 5130/1.
Abstract: The IRC at 26 U.S.C. 5415 requires brewers to keep
records in such form and containing such information as the Secretary
of the Treasury may by regulation prescribe as necessary to protect the
revenue. Under that IRC authority, the TTB regulations in 27 CFR part
25 require brewers to keep usual and customary business records that
allow TTB to verify various brewer activities, including, for example,
the quantities of raw materials received at a brewery, the quantity of
beer and cereal beverages produced and removed taxpaid or without
payment of tax from a brewery, and the quantity of beer previously
removed subject to tax that is returned to the brewery.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. 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 to this
information collection. But, TTB is removing the one hour of burden
previously reported for this information collection as a place holder
since, under the OMB regulations at 5 CFR 1320.3(b)(2), regulatory
requirements to
[[Page 787]]
maintain usual and customary records kept during the normal course of
business place no burden on respondents.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
Number of Respondents: 12,000.
Average Responses per Respondent: One.
Number of Responses: 12,000.
Average Per-Response and Total Burden: None. (Under the
OMB regulations 5 CFR 1320.3(b)(2), regulatory requirements to maintain
usual and customary records kept during the normal course of business
place no burden on respondents as defined in the Paperwork Reduction
Act.)
OMB Control No. 1513-0059
Title: Usual and Customary Business Records Relating to Tax-Free
Alcohol.
TTB Recordkeeping Number: TTB REC 5110/05.
Abstract: In general, the IRC at 26 U.S.C. 5001 imposes a Federal
excise tax on distilled spirits produced or imported into the United
States. However, under the IRC at 26 U.S.C. 5214, distilled spirits may
be withdrawn free of tax for nonbeverage purposes for use by Federal,
State, and local governments, certain educational organizations and
institutions, research laboratories, hospitals, blood banks,
sanitariums, and nonprofit clinics, subject to regulations prescribed
by the Secretary. Under that IRC authority, the TTB regulations in 27
CFR part 22 require tax-free alcohol users to maintain certain usual
and customary shipment, loss, consignment, return, and inventory
records, which are kept during the normal course of business, in order
to maintain accountability over tax-free spirits. Such accountability
is necessary to protect the revenue.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. However, due to a change in agency estimates resulting from
continued growth in the number of tax-free alcohol users, TTB is
increasing the number of annual respondents and responses to this
information collection. But, TTB is removing the one hour of burden
previously reported for this information collection as a place holder
since, under the OMB regulations at 5 CFR 1320.3(b)(2), regulatory
requirements to maintain usual and customary records kept during the
normal course of business place no burden on respondents.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits; Federal
Government, State, local, and tribal governments.
Estimated Annual Burden
Number of Respondents: 5,600.
Average Responses per Respondent: One.
Number of Responses: 5,600.
Average Per-Response and Total Burden: None. (Under the
OMB regulations 5 CFR 1320.3(b)(2), regulatory requirements to maintain
usual and customary records kept during the normal course of business
place no burden on respondents as defined in the Paperwork Reduction
Act.)
OMB Control No. 1513-0071.
Title: Tobacco Products Importer or Manufacturer--Records of Large
Cigar Wholesale Prices.
TTB Recordkeeping Number: TTB REC 5230/1.
Abstract: In general, the IRC at 26 U.S.C. 5701 imposes Federal
excise taxes on tobacco products and cigarette papers and tubes, and,
as described at 26 U.S.C. 5701(a)(2), the excise tax on large cigars is
based on a percentage of the price at which such cigars are sold by the
manufacturer or importer. In addition, the IRC at 26 U.S.C. 5741,
requires every manufacturer and importer of tobacco products to keep
records in such manner as the Secretary shall by regulation prescribe.
Under those IRC authorities, the TTB regulations at 27 CFR 40.187 and
41.181 require that manufacturers and importers of large cigars
maintain certain records regarding the price for which those cigars are
sold. The required records are necessary to protect the revenue as they
allow TTB to verify that the appropriate amount of Federal excise tax
is paid on large cigars.
Current Actions: There are no program or estimated burden changes
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.
Estimated Annual Burden
Number of Respondents: 300.
Average Responses per Respondent: 1.
Number of Responses: 300.
Average Per-Response Burden: 2.33 hours.
Total Burden: 699 hours.
OMB Control No. 1513-0119
Title: Certification of Proper Cellar Treatment for Imported
Natural Wine.
TTB Form or Recordkeeping Number: None.
Abstract: Under the IRC at 26 U.S.C. 5382(a)(3), importers of
natural wine produced after December 31, 2004, must provide the
Secretary with a certification, accompanied by an affirmed laboratory
analysis, that the practices and procedures used to produce the wine
constitute proper cellar treatment. That IRC section also contains
alternative certification requirements or exemptions for natural wine
produced and imported under certain international agreements, as well
as for such wine imported by an owner or affiliate of a domestic
winery. In addition, the Federal Alcohol Administration Act at 27
U.S.C. 201 et seq. (FAA Act) vests the Secretary with authority to
prescribe regulations regarding the identity and quality of alcohol
beverages. Under those authorities, the TTB wine regulations in 27 CFR
part 4 and its alcohol beverage import regulations in 27 CFR part 27
implement the IRC's proper cellar treatment certification requirement
for imported natural wine.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. However, due to changes in agency estimates resulting from the
implementation of several international wine production agreements, and
the use of previously-submitted certificates by importers, TTB is
reducing the number of annual respondents, responses, and burden hours
associated with this information collection. TTB notes that since the
adoption of the IRC section requiring certification of proper cellar
treatment for imported natural wine, the United States has entered into
wine production agreements with over 30 nations, including the world's
largest wine producing countries. Therefore, as provided in the IRC at
26 U.S.C. 5382(a)(3), the majority of the natural grape wines imported
into the United States are exempt from that section's certification
requirement. In addition, TTB posts the submitted certificates to its
website, and other importers may reference an existing certificate in
lieu of providing their own. As a result of those actions, the number
of certificates of proper cellar treatment for imported natural wine
TTB receives annually has decreased significantly in recent years.
Type of Review: Extension of a currently approved collection.
[[Page 788]]
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
Number of Respondents: 50.
Average Responses per Respondent: One (1).
Number of Responses: 50.
Average Per-Response Burden: 0.33 hours.
Total Burden: 17 hours.
OMB Control No. 1513-0138
Title: Tax Class Statement Required on Hard Cider Labels.
TTB Form or Recordkeeping Number: None.
Abstract: The IRC at 26 U.S.C. 5041 imposes six Federal excise tax
rates on wine, the lowest of which is the hard cider tax rate listed in
section 5041(b)(6), while the IRC at 26 U.S.C. 5368(b) provides that
wine can only be removed in containers bearing the marks and labels
evidencing compliance with chapter 51 of the IRC as the Secretary may
by regulation prescribe. Also, section 335(a) of the Protecting
Americans from Tax Hikes Act of 2015 (PATH Act, Pub. L. 144-113)
recently modified the definition of hard cider in the IRC at 26 U.S.C.
5041(g) to broaden the range of products eligible for the hard cider
tax rate. In addition, TTB's FAA Act-based wine labeling regulations in
27 CFR part 4 allow the term ``hard cider'' to appear on wine labels
even if the product does not meet the definition of ``hard cider'' for
tax purposes under the IRC. In light of this, in order to adequately
identify products eligible for the hard cider tax rate, the TTB
regulations in 27 CFR parts 24 and 27 require the tax class statement,
``Tax class 5041(b)(6),'' to appear on containers of domestic and
imported wines, respectively, for which that tax rate is claimed. The
placement of the hard cider tax class statement on such wine labels is
necessary to protect the revenue as it evidences compliance with the
IRC's statutory requirements and identifies products for which the
taxpayer is claiming the hard cider tax rate.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. However, due to a change in agency estimates resulting from
growth in the number of hard cider products in the marketplace, 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 or other for-profits.
Estimated Annual Burden
Number of Respondents: 800.
Average Responses per Respondent: One (1).
Number of Responses: 800.
Average Per-Response Burden: 1 hour.
Total Burden: 800 hours.
Dated: January 2, 2020.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2020-00018 Filed 1-6-20; 8:45 am]
BILLING CODE 4810-31-P