[Federal Register Volume 85, Number 83 (Wednesday, April 29, 2020)]
[Notices]
[Pages 23885-23886]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-09065]
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DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade
Bureau Information Collection Requests
AGENCY: Departmental Offices, U.S. Department of the Treasury.
ACTION: Notice.
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SUMMARY: The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, on or after the date of publication of this
notice. The public is invited to submit comments on these requests.
DATES: Comments should be received on or before May 29, 2020 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 Molly Stasko by emailing [email protected], calling (202)
622-8922, or viewing the entire information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Alcohol and Tobacco Tax and Trade Bureau (TTB)
1. Title: Usual and Customary Business Records Relating to Tax-Free
Alcohol.
OMB Control Number: 1513-0059.
Type of Review: Extension without change of a currently approved
collection.
Description: 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spirits may be withdrawn free of tax for nonbeverage purposes for use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.
Form: None.
Affected Public: Business or other for-profit; Federal government,
State, local, and tribal governments.
Estimated Number of Respondents: 5,600.
Frequency of Response: Once.
Estimated Total Number of Annual Responses: 5,600.
Estimated Time per Response: 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.).
Estimated Total Annual Burden Hours: None.
2. Title: Certification of Proper Cellar Treatment for Imported
Natural Wine.
OMB Control Number: 1513-0119.
Type of Review: Extension without change of a currently approved
collection.
Description: 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.
Form: None.
Affected Public: Business or other for-profits.
Estimated Number of Respondents: 50.
Frequency of Response: Once.
Estimated Total Number of Annual Responses: 50.
Estimated Time per Response: 0.33 hours (20 minutes).
Estimated Total Annual Burden Hours: 17 hours.
3. Title: Tax Class Statement Required on Hard Cider Labels.
OMB Control Number: 1513-0138.
Type of Review: Extension without change of a currently approved
collection.
Description: 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
[[Page 23886]]
taxpayer is claiming the hard cider tax rate.
Form: None.
Affected Public: Business or other for-profits.
Estimated Number of Respondents: 820.
Frequency of Response: Once.
Estimated Total Number of Annual Responses: 820.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 820 hours.
(Authority: 44 U.S.C. 3501 et seq.)
Dated: April 23, 2020.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2020-09065 Filed 4-28-20; 8:45 am]
BILLING CODE 4810-31-P