81 FR 18944 - Submission for OMB Review; Comment Request

DEPARTMENT OF THE TREASURY

Federal Register Volume 81, Issue 63 (April 1, 2016)

[Federal Register Volume 81, Number 63 (Friday, April 1, 2016)]
[Notices]
[Pages 18944-18946]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-07426]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

March 28, 2016.
    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, Public Law 104-13, on or after the date of 
publication of this notice.

DATES: Comments should be received on or before May 2, 2016 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimates, or any other 
aspect of the information collections, 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 8117, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained by emailing [email protected], calling (202) 622-1295, or 
viewing the entire information collection request at www.reginfo.gov.

SUPPLEMENTARY INFORMATION: 

Alcohol and Tobacco Tax and Trade Bureau (TTB)

    OMB Number: 1513-0011.
    Type of Review: Revision of a currently approved collection.
    Title: Formula and/or Process For Article Made With Specially 
Denatured Spirits.
    Abstract: Form TTB F 5150.19 is completed by persons who use 
specially denatured spirits in the manufacture of certain articles. TTB 
uses the information provided on the form to ensure that the 
manufacturing formulas and processes for an article conform to the 
requirements of 26 U.S.C. 5273 regarding the sale, use, and recovery of 
denatured distilled spirits.
    Estimated Total Annual Burden Hours: 827.

    OMB Number: 1513-0012.
    Type of Review: Revision of a currently approved collection.
    Title: User's Report of Denatured Spirits.
    Abstract: The information collected on TTB F 5150.18 summarizes the 
activities of a permit holder regarding the use of denatured spirits. 
In order to protect the revenue and ensure that permit holders lawfully 
operate, TTB examines and verifies the information collected on this 
report to identify unusual activities, errors, and omissions regarding 
the use of denatured spirits.
    Estimated Total Annual Burden Hours: 1,073.

    OMB Number: 1513-0024.
    Type of Review: Revision of a currently approved collection.
    Title: Report--Export Warehouse Proprietor.
    Abstract: As authorized by 26 U.S.C. 5722, export warehouse 
proprietors use TTB F 5220.4 to account for receipt, storage, and 
disposition of processed tobacco and taxable tobacco products, 
cigarette papers, and cigarette tubes. TTB uses this information to 
protect the revenue by detecting and preventing diversion of products 
intended for export and to ensure compliance with Federal laws and 
regulations relating to the removal of tobacco products, cigarette 
papers, and cigarette tubes for export, which is tax-exempt.
    Estimated Total Annual Burden Hours: 984.

    OMB Number: 1513-0029.
    Type of Review: Revision of a currently approved collection.
    Title: Certificate of Tax Determination--Wine.
    Abstract: The information collected on TTB F 5120.20 supports an 
exporter's claim for drawback of the Federal excise tax on wine by 
requiring the exporter to obtain the producer's or bottler's 
certification that the tax has been paid or determined on a specified 
amount and type of wine that contains a specified amount of alcohol by 
volume.
    Estimated Total Annual Burden Hours: 500.

    OMB Number: 1513-0038.
    Type of Review: Extension of a currently approved collection.
    Title: Application for Transfer of Spirits and/or Denatured Spirits 
in Bond.
    Abstract: TTB F 5100.16 is completed by distilled spirits plant 
proprietors who wish to receive spirits in bond from other distilled 
spirits plants. The proprietor of the receiving distilled spirits plant 
becomes liable for the Federal excise tax on the spirits

[[Page 18945]]

received in bond from another plant. In order to protect the revenue, 
TTB uses the information collected on this form to determine if the 
applicant has sufficient bond coverage for the additional tax liability 
assumed when spirits are transferred in bond.
    Estimated Total Annual Burden Hours: 228.

    OMB Number: 1513-0039.
    Type of Review: Revision of a currently approved collection.
    Title: Distilled Spirits Plants Warehousing Records (TTB REC 5110/
02), and Monthly Report of Storage Operations.
    Abstract: The Internal Revenue Code at 26 U.S.C. 5005(c) provides 
that the proprietor of a distilled spirits plant is liable for the 
Federal excise taxes on all spirits stored on the plant's premises, and 
the records and reports required under this information collection are 
used by TTB to protect that revenue. TTB uses the collected information 
to account for a proprietor's tax liability, to verify the quantity and 
kind of distilled spirits and wine in storage, and to determine the 
adequacy of a proprietor's bond coverage. TTB also uses this 
information to monitor industry activities and compliance.
    Estimated Total Annual Burden Hours: 52,752.

    OMB Number: 1513-0045.
    Type of Review: Revision of a currently approved collection.
    Title: Distilled Spirits Plants--Excise Taxes (TTB REC 5110/06).
    Abstract: This collection of information is necessary to account 
for and verify taxable removals of distilled spirits. Under the TTB 
regulations, industry members must keep records of spirits removed and 
the applicable tax rates, and must keep records to account for and 
verify nontaxable removals. TTB uses the data collected to audit tax 
returns and payments, verify claims for refunds or remission of tax, 
and account for cover over of taxes to Puerto Rico and the U.S. Virgin 
Islands.
    Estimated Total Annual Burden Hours: 57,148.

    OMB Number: 1513-0046.
    Type of Review: Revision of a currently approved collection.
    Title: Formula for Distilled Spirits Under the Federal Alcohol 
Administration Act.
    Abstract: Form TTB F 5110.38 is used to determine the 
classification of distilled spirits for labeling and for consumer 
protection. The form describes the person filing, type of product to be 
made, and restrictions to the labeling and manufacture. The form is 
used by TTB to ensure that a product is made and labeled properly and 
to audit distilled spirits operations.
    Estimated Total Annual Burden Hours: 30.

    OMB Number: 1513-0049.
    Type of Review: Revision of a currently approved collection.
    Title: Distilled Spirits Plant Denaturation Records (TTB REC 5110/
04), and Monthly Report of Processing (Denaturing) Operations.
    Abstract: The information collected is necessary to account for and 
to verify the denaturation of distilled spirits. A tax is imposed on 
distilled spirits other than those used for certain authorized 
nonbeverage purposes. Denatured spirits are normally not taxed and, as 
a result, a full accounting of those spirits is necessary to ensure 
that they have not been unlawfully diverted for beverage use. TTB uses 
the information collected under this information collection to protect 
the revenue.
    Estimated Total Annual Burden Hours: 4,380.

    OMB Number: 1513-0056.
    Type of Review: Extension of a currently approved collection.
    Title: Distilled Spirits Plants--Transaction and Supporting Records 
(TTB REC 5110/05).
    Abstract: A tax is imposed on distilled spirits other than those 
used for certain authorized nonbeverage purposes. The Internal Revenue 
Code at 26 U.S.C. 5207 provides that the proprietor of a distilled 
spirits plant (DSP) must maintain records of production activities, 
storage activities, denaturing activities, and processing activities, 
and must render reports covering those activities. This collection of 
information are those transaction records which a DSP proprietor must 
maintain as source documents for each of the activities listed above. 
The information contained in these records are used by distilled 
spirits plant proprietors to account for spirits and by TTB to verify 
those accounts and consequent tax liabilities. These records also 
account for spirits eligible for credit or drawback of Federal excise 
tax.
    Estimated Total Annual Burden Hours: 47,916.

    OMB Number: 1513-0060.
    Type of Review: Revision of a currently approved collection.
    Title: Letterhead Applications and Notices Relating to Tax-Free 
Alcohol (TTB REC 5150/04).
    Abstract: Tax-free alcohol is used for nonbeverage purposes in 
scientific research, for medicinal uses, and for other purposes by 
educational organizations, hospitals, clinics, laboratories, and 
similar institutions, and by State, local, and tribal governments. Use 
of tax-free alcohol is regulated to prevent illegal diversion to 
beverage use and for public safety. The applications, notices, and 
source records required by this information collection protect the 
revenue, help prevent and detect diversion, and ensure lawful use of 
tax-free alcohol.
    Estimated Total Annual Burden Hours: 200.

    OMB Number: 1513-0066.
    Type of Review: Extension of a currently approved collection.
    Title: Retail Liquor Dealers Records of Receipts of Alcoholic 
Beverages and Commercial Invoices (TTB REC 5170/03).
    Abstract: The Internal Revenue Code at 26 U.S.C. 5122 requires 
retail liquor dealers to keep records of all alcohol beverages received 
and to keep records of the disposition of alcohol beverages as may be 
prescribed by regulation. The TTB regulations at 27 CFR 31.181 require 
retail dealers to keep receipt invoices (or a separate record book) of 
all alcohol beverages received and to keep records of any sales of 
alcohol beverages of over 20 wine gallons to the same person at the 
same time. Under 27 CFR 31.191, these records must be maintained for at 
least three years. The information contained in these retail dealer 
records fulfills the statutory requirement.
    Estimated Total Annual Burden Hours: 1.

    OMB Number: 1513-0067.
    Type of Review: Revision of a currently approved collection.
    Title: Wholesale Alcohol Dealer Recordkeeping Requirement Variance 
Requests and Approvals (TTB REC 5170/6).
    Abstract: Under the authority of the Internal Revenue Code at 26 
U.S.C. 5121, the TTB regulations in 27 CFR part 31 require wholesale 
dealers to keep records of the receipt and disposition of distilled 
spirits. As authorized at 27 CFR 31.159, wholesale dealers may submit 
letterhead applications to the appropriate TTB officer for approval of 
variations in the type and format of such records, and, as authorized 
at 27 CFR 31.172, for variations in the place of retention for those 
records. TTB review of these variance applications is necessary in 
order to determine that the variance would not unduly hinder the 
effective administration of 27 CFR part 31, jeopardize the revenue, or 
be contrary to any provisions of law.
    Estimated Total Annual Burden Hours: 5.

    OMB Number: 1513-0082.

[[Page 18946]]

    Type of Review: Revision of a currently approved collection.
    Title: Alternate Methods or Procedures and Emergency Variations 
from Requirements for Exports of Liquors (TTB REC 5170/7).
    Abstract: Under the TTB regulations in 27 CFR part 28, exporters of 
alcohol may file applications requesting TTB approval of alternate 
methods or procedures and emergency variations from the requirements of 
that part. TTB uses such applications to determine if the requested 
method, procedure, or emergency variation will protect the revenue, is 
not contrary to law, and will not pose a burden to TTB in administering 
part 28, while allowing exporters the maximum operational flexibility.
    Estimated Total Annual Burden Hours: 138.

    OMB Number: 1513-0097.
    Type of Review: Extension of a currently approved collection.
    Title: Notices Relating to Payment of Firearms and Ammunition 
Excise Tax by Electronic Fund Transfer.
    Abstract: TTB collects Federal excise taxes on the sale or use of 
firearms and ammunition by firearms or ammunition manufacturers, 
importers, and producers, and taxpayers may remit their excise tax 
payments by electronic funds transfer (EFT), as authorized under 26 
U.S.C. 6302. Taxpayers who elect to pay these taxes by EFT must furnish 
a written notice to TTB when they elect to use, or discontinue use of, 
EFT. TTB uses this information to anticipate and monitor taxpayer 
methods of payment and to ensure that taxes are remitted in the 
appropriate form, as chosen by the taxpayer.
    Estimated Total Annual Burden Hours: 1.

    OMB Number: 1513-0100.
    Type of Review: Extension of a currently approved collection.
    Title: Applications, Notices, and Relative to Importation and 
Exportation of Distilled Spirits, Wine, and Beer, Including Puerto Rico 
and Virgin Islands.
    Abstract: Distilled spirits, industrial alcohol, beer and wine are 
taxed when imported into the United States, but the Federal excise 
taxes collected on these commodities brought into the United States 
from Puerto Rico and the U.S. Virgin Islands are largely returned to 
their respective governments. Exports are generally tax free. The 
documents required under this information collection ensure that the 
proper taxes are collected and returned according to law.
    Estimated Total Annual Burden Hours: 180.

    OMB Number: 1513-0104.
    Type of Review: Extension of a currently approved collection.
    Title: Information Collected in Support of Small Producer's Wine 
Tax Credit (TTB REC 5120/11).
    Abstract: Under 26 U.S.C. 5041(c), certain small wine producers are 
eligible for a tax credit which may be taken to reduce the Federal 
excise tax they pay on wines removed from their premises. In addition, 
small producers can transfer their tax credit to bonded warehouses, 
which store their wine and ship it on their instructions. Under TTB 
regulations, the transferee uses information provided by the small 
producer to take the appropriate credit on behalf of the small 
producer, and the producer will use the information to monitor its own 
tax payments to ensure it does not exceed the authorized annual credit. 
The information is used by taxpayers in preparing their returns and by 
TTB to verify tax computation.
    Estimated Total Annual Burden Hours: 2,800.

Brenda Simms,
Treasury PRA Clearance Officer.
[FR Doc. 2016-07426 Filed 3-31-16; 8:45 am]
BILLING CODE 4810-31-P