[Federal Register Volume 85, Number 125 (Monday, June 29, 2020)]
[Notices]
[Pages 39042-39043]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-13955]
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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
[[Page 39043]]
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 July 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: Distilled Spirits Plants -- Records and Monthly Reports
of Processing Operations.
OMB Control Number: 1513-0041.
Type of Review: Extension without change of a currently approved
collection.
Description: 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.
Form: TTB F 5110.28, TTB REC 5110/03.
Affected Public: Business or other for-profit; State, local, and
tribal governments.
Estimated Number of Respondents: 3,700.
Frequency of Response: Monthly.
Estimated Total Number of Annual Responses: 44,400.
Estimated Time per Response: 2 hours.
Estimated Total Annual Burden Hours: 88,800.
2. Title: Usual and Customary Business Records Maintained by
Brewers.
OMB Control Number: 1513-0058.
Type of Review: Extension without change of a currently approved
collection.
Description: The Internal Revenue Code (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 those IRC
authorities, 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 at and removed from a brewery taxpaid or without
payment of tax, and the quantity of beer previously removed subject to
tax that is returned to the brewery.
Form: TTB REC 5130/1.
Affected Public: Business or other for-profits.
Estimated Number of Respondents: 12,000.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 12,000.
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.
3. Title: Tobacco Products Importer or Manufacturer--Records of
Large Cigar Wholesale Prices.
OMB Control Number: 1513-0071.
Type of Review: Extension without change of a currently approved
collection.
Description: In general, the Internal Revenue Code (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.
Form: None.
Affected Public: Business or other for-profits.
Estimated Number of Respondents: 300.
Frequency of Response: Once.
Estimated Total Number of Annual Responses: 300.
Estimated Time per Response: 2 hours 20 minutes.
Estimated Total Annual Burden Hours: 699 hours.
Authority: 44 U.S.C. 3501 et seq.
Dated: June 24, 2020.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2020-13955 Filed 6-26-20; 8:45 am]
BILLING CODE 4810-31-P