[Federal Register Volume 85, Number 38 (Wednesday, February 26, 2020)]
[Notices]
[Pages 11180-11181]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-03862]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Distilled Spirits Plants--Transaction and 
Supporting Records

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 March 27, 2020 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, including suggestions for 
reducing the burden, to (1) Office of Information and Regulatory 
Affairs, Office of Management and Budget, Attention: Desk Officer for 
Treasury, New Executive Office Building, Room 10235, Washington, DC 
20503, or email at [email protected] and (2) Treasury PRA 
Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8100, Washington, 
DC 20220, or email at [email protected].

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:

Tax and Trade Bureau (TTB)

    Title: Distilled Spirits Plants--Transaction and Supporting 
Records.
    OMB Control Number: 1505-0056.
    Type of Review: Revision of a currently approved collection.
    Description: In general, the Internal Revenue Code (IRC) at 26 
U.S.C. 5001

[[Page 11181]]

imposes Federal alcohol excise tax on distilled spirits produced or 
imported into the United States. To protect that revenue, the IRC at 26 
U.S.C. 5207 also provides that distilled spirits plant (DSP) 
proprietors must maintain records related to their production, storage, 
denaturing, and processing activities and render reports covering those 
activities ``as the Secretary shall by regulations prescribe.'' Under 
those IRC authorities, the TTB regulations in 27 CFR parts 19, 26, 27, 
and 28 require DSP proprietors to keep certain usual and customary 
records related to their production, storage, denaturing, and 
processing activities. This information collection consists of the 
transaction and supporting records that are common to all four of those 
DSP activities. Proprietors use those common records, along with 
records that are unique to each activity, to document the data provided 
on their monthly DSP production, storage, denaturing, and processing 
operations reports. (TTB requirements to keep records unique to each of 
the four DSP activities, and the four related DSP operations reports, 
are approved under other OMB control numbers.) TTB personnel may 
examine the required records to verify the data provided by DSP 
proprietors in their monthly operations reports as those reports assist 
TTB in determining a DSP proprietor's Federal excise tax liability. As 
such, this information collection is necessary to protect the revenue.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 3,340.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 3,340.
    Estimated Time per Response: 0 hours. The information collection 
consists only of customary and usual recordkeeping, which imposes no 
additional burden on respondents.
    Estimated Total Annual Burden Hours: 0.

(Authority: 44 U.S.C. 3501 et seq.)

    Dated: February 21, 2020.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2020-03862 Filed 2-25-20; 8:45 am]
BILLING CODE 4810-31-P