81_FR_19007 81 FR 18944 - Submission for OMB Review; Comment Request

81 FR 18944 - Submission for OMB Review; Comment Request

DEPARTMENT OF THE TREASURY

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

Page Range18944-18946
FR Document2016-07426

Federal Register, Volume 81 Issue 63 (Friday, 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]


-----------------------------------------------------------------------

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



                                                    18944                            Federal Register / Vol. 81, No. 63 / Friday, April 1, 2016 / Notices

                                                       Estimated Total Annual Burden                         Estimated Total Annual Burden                           OMB Number: 1513–0012.
                                                    Hours: 5,665,800.                                       Hours: 3,800.                                            Type of Review: Revision of a
                                                       OMB Control Number: 1545–1984.                                                                             currently approved collection.
                                                                                                            Brenda Simms,
                                                       Type of Review: Extension of a                                                                                Title: User’s Report of Denatured
                                                                                                            Treasury PRA Clearance Officer.                       Spirits.
                                                    currently approved collection.
                                                       Title: Domestic Production Activities                [FR Doc. 2016–07437 Filed 3–31–16; 8:45 am]              Abstract: The information collected
                                                    Deduction.                                              BILLING CODE 4830–01–P                                on TTB F 5150.18 summarizes the
                                                       Abstract: Section 102 of the American                                                                      activities of a permit holder regarding
                                                    Jobs Creation Act of 2004 (section 199                                                                        the use of denatured spirits. In order to
                                                    of the Internal Revenue Code), created a                DEPARTMENT OF THE TREASURY                            protect the revenue and ensure that
                                                    domestic production activities                                                                                permit holders lawfully operate, TTB
                                                                                                            Submission for OMB Review;
                                                    deduction for tax years beginning after                                                                       examines and verifies the information
                                                                                                            Comment Request
                                                    December 31, 2004. Taxpayers will use                                                                         collected on this report to identify
                                                    the Form 8903 and related instructions                  March 28, 2016.                                       unusual activities, errors, and omissions
                                                    to calculate the deduction. The Form                       The Department of the Treasury will                regarding the use of denatured spirits.
                                                    8903 will be filed by corporations,                     submit the following information                         Estimated Total Annual Burden
                                                    individuals, partners (including                        collection requests to the Office of                  Hours: 1,073.
                                                    partners of electing large partnerships),               Management and Budget (OMB) for                          OMB Number: 1513–0024.
                                                    S corporation shareholders,                             review and clearance in accordance                       Type of Review: Revision of a
                                                    beneficiaries of estates and trusts,                    with the Paperwork Reduction Act of                   currently approved collection.
                                                    cooperatives, and patrons of                            1995, Public Law 104–13, on or after the                 Title: Report—Export Warehouse
                                                    cooperatives.                                           date of publication of this notice.                   Proprietor.
                                                       Estimated Total Annual Burden                        DATES: Comments should be received on                    Abstract: As authorized by 26 U.S.C.
                                                    Hours: 7,398,000.                                       or before May 2, 2016 to be assured of                5722, export warehouse proprietors use
                                                       OMB Control Number: 1545–1998.                       consideration.                                        TTB F 5220.4 to account for receipt,
                                                       Type of Review: Revision of a                        ADDRESSES: Send comments regarding                    storage, and disposition of processed
                                                    currently approved collection.                          the burden estimates, or any other                    tobacco and taxable tobacco products,
                                                       Title: Alternative Motor Vehicle                     aspect of the information collections,                cigarette papers, and cigarette tubes.
                                                    Credit.                                                 including suggestions for reducing the                TTB uses this information to protect the
                                                       Abstract: Taxpayers will file Form                   burden, to (1) Office of Information and              revenue by detecting and preventing
                                                    8910 to claim the credit for certain                    Regulatory Affairs, Office of                         diversion of products intended for
                                                    alternative motor vehicles placed in                    Management and Budget, Attention:                     export and to ensure compliance with
                                                    service after 2005.                                     Desk Officer for Treasury, New                        Federal laws and regulations relating to
                                                       Estimated Total Annual Burden                        Executive Office Building, Room 10235,                the removal of tobacco products,
                                                    Hours: 19,764.                                          Washington, DC 20503, or email at                     cigarette papers, and cigarette tubes for
                                                       OMB Control Number: 1545–2145.                       OIRA_Submission@OMB.EOP.gov and                       export, which is tax-exempt.
                                                       Type of Review: Extension of a                       (2) Treasury PRA Clearance Officer,                      Estimated Total Annual Burden
                                                    currently approved collection.                          1750 Pennsylvania Ave. NW., Suite                     Hours: 984.
                                                       Title: Notice 2009–52, Election of                   8117, Washington, DC 20220, or email                     OMB Number: 1513–0029.
                                                    Investment Tax Credit in Lieu of                        at PRA@treasury.gov.                                     Type of Review: Revision of a
                                                    Production Tax Credit; Coordination                     FOR FURTHER INFORMATION CONTACT:                      currently approved collection.
                                                    with Department of Treasury Grants for                  Copies of the submissions may be                         Title: Certificate of Tax
                                                    Specified Energy Property in Lieu of                    obtained by emailing PRA@treasury.gov,                Determination—Wine.
                                                    Tax Credits.                                            calling (202) 622–1295, or viewing the                   Abstract: The information collected
                                                       Abstract: The notice provides a                      entire information collection request at              on TTB F 5120.20 supports an
                                                    description of the procedures that                      www.reginfo.gov.                                      exporter’s claim for drawback of the
                                                    taxpayers will be required to follow to                                                                       Federal excise tax on wine by requiring
                                                                                                            SUPPLEMENTARY INFORMATION:
                                                    make an irrevocable election to take the                                                                      the exporter to obtain the producer’s or
                                                    investment tax credit for energy                        Alcohol and Tobacco Tax and Trade                     bottler’s certification that the tax has
                                                    property under section 48 of the Internal               Bureau (TTB)                                          been paid or determined on a specified
                                                    Revenue Code in lieu of the production                    OMB Number: 1513–0011.                              amount and type of wine that contains
                                                    tax credit under section 45 of the                        Type of Review: Revision of a                       a specified amount of alcohol by
                                                    Internal Revenue Code.                                  currently approved collection.                        volume.
                                                       Estimated Total Annual Burden                          Title: Formula and/or Process For                      Estimated Total Annual Burden
                                                    Hours: 100.                                             Article Made With Specially Denatured                 Hours: 500.
                                                       OMB Control Number: 1545–2166.                       Spirits.                                                 OMB Number: 1513–0038.
                                                       Type of Review: Extension of a                         Abstract: Form TTB F 5150.19 is                        Type of Review: Extension of a
                                                    currently approved collection.                          completed by persons who use specially                currently approved collection.
                                                       Title: Form 5316, Application for                    denatured spirits in the manufacture of                  Title: Application for Transfer of
                                                    Group or Pooled Trust Ruling.                           certain articles. TTB uses the                        Spirits and/or Denatured Spirits in
asabaliauskas on DSK3SPTVN1PROD with NOTICES




                                                       Abstract: Group/pooled trust sponsors                information provided on the form to                   Bond.
                                                    file this form to request a determination               ensure that the manufacturing formulas                   Abstract: TTB F 5100.16 is completed
                                                    letter from the IRS for a determination                 and processes for an article conform to               by distilled spirits plant proprietors
                                                    that the trust is a group trust                         the requirements of 26 U.S.C. 5273                    who wish to receive spirits in bond from
                                                    arrangement as described in Rev. Rul.                   regarding the sale, use, and recovery of              other distilled spirits plants. The
                                                    81–100, 1981–1 C.B. 326, as modified                    denatured distilled spirits.                          proprietor of the receiving distilled
                                                    and clarified by Rev. Rul. 2004–67,                       Estimated Total Annual Burden                       spirits plant becomes liable for the
                                                    2004–28 I.R.B.                                          Hours: 827.                                           Federal excise tax on the spirits


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                                                                                     Federal Register / Vol. 81, No. 63 / Friday, April 1, 2016 / Notices                                           18945

                                                    received in bond from another plant. In                 is made and labeled properly and to                   and by State, local, and tribal
                                                    order to protect the revenue, TTB uses                  audit distilled spirits operations.                   governments. Use of tax-free alcohol is
                                                    the information collected on this form to                  Estimated Total Annual Burden                      regulated to prevent illegal diversion to
                                                    determine if the applicant has sufficient               Hours: 30.                                            beverage use and for public safety. The
                                                    bond coverage for the additional tax                       OMB Number: 1513–0049.                             applications, notices, and source
                                                    liability assumed when spirits are                         Type of Review: Revision of a                      records required by this information
                                                    transferred in bond.                                    currently approved collection.                        collection protect the revenue, help
                                                       Estimated Total Annual Burden                           Title: Distilled Spirits Plant                     prevent and detect diversion, and
                                                    Hours: 228.                                             Denaturation Records (TTB REC 5110/                   ensure lawful use of tax-free alcohol.
                                                       OMB Number: 1513–0039.                               04), and Monthly Report of Processing                    Estimated Total Annual Burden
                                                       Type of Review: Revision of a                        (Denaturing) Operations.                              Hours: 200.
                                                    currently approved collection.                             Abstract: The information collected is                OMB Number: 1513–0066.
                                                       Title: Distilled Spirits Plants                      necessary to account for and to verify                   Type of Review: Extension of a
                                                    Warehousing Records (TTB REC 5110/                      the denaturation of distilled spirits. A              currently approved collection.
                                                    02), and Monthly Report of Storage                      tax is imposed on distilled spirits other                Title: Retail Liquor Dealers Records of
                                                    Operations.                                             than those used for certain authorized                Receipts of Alcoholic Beverages and
                                                       Abstract: The Internal Revenue Code                  nonbeverage purposes. Denatured                       Commercial Invoices (TTB REC 5170/
                                                    at 26 U.S.C. 5005(c) provides that the                  spirits are normally not taxed and, as a              03).
                                                    proprietor of a distilled spirits plant is              result, a full accounting of those spirits               Abstract: The Internal Revenue Code
                                                    liable for the Federal excise taxes on all              is necessary to ensure that they have not             at 26 U.S.C. 5122 requires retail liquor
                                                    spirits stored on the plant’s premises,                 been unlawfully diverted for beverage                 dealers to keep records of all alcohol
                                                    and the records and reports required                    use. TTB uses the information collected               beverages received and to keep records
                                                    under this information collection are                   under this information collection to                  of the disposition of alcohol beverages
                                                    used by TTB to protect that revenue.                    protect the revenue.                                  as may be prescribed by regulation. The
                                                    TTB uses the collected information to                      Estimated Total Annual Burden                      TTB regulations at 27 CFR 31.181
                                                    account for a proprietor’s tax liability, to            Hours: 4,380.                                         require retail dealers to keep receipt
                                                    verify the quantity and kind of distilled                  OMB Number: 1513–0056.                             invoices (or a separate record book) of
                                                    spirits and wine in storage, and to                        Type of Review: Extension of a                     all alcohol beverages received and to
                                                    determine the adequacy of a proprietor’s                currently approved collection.                        keep records of any sales of alcohol
                                                    bond coverage. TTB also uses this                          Title: Distilled Spirits Plants—                   beverages of over 20 wine gallons to the
                                                    information to monitor industry                         Transaction and Supporting Records                    same person at the same time. Under 27
                                                    activities and compliance.                              (TTB REC 5110/05).                                    CFR 31.191, these records must be
                                                       Estimated Total Annual Burden                           Abstract: A tax is imposed on distilled            maintained for at least three years. The
                                                    Hours: 52,752.                                          spirits other than those used for certain             information contained in these retail
                                                       OMB Number: 1513–0045.                               authorized nonbeverage purposes. The                  dealer records fulfills the statutory
                                                       Type of Review: Revision of a                        Internal Revenue Code at 26 U.S.C. 5207               requirement.
                                                    currently approved collection.                          provides that the proprietor of a                        Estimated Total Annual Burden
                                                       Title: Distilled Spirits Plants—Excise               distilled spirits plant (DSP) must                    Hours: 1.
                                                    Taxes (TTB REC 5110/06).                                maintain records of production                           OMB Number: 1513–0067.
                                                       Abstract: This collection of                         activities, storage activities, denaturing               Type of Review: Revision of a
                                                    information is necessary to account for                 activities, and processing activities, and            currently approved collection.
                                                    and verify taxable removals of distilled                must render reports covering those                       Title: Wholesale Alcohol Dealer
                                                    spirits. Under the TTB regulations,                     activities. This collection of information            Recordkeeping Requirement Variance
                                                    industry members must keep records of                   are those transaction records which a                 Requests and Approvals (TTB REC
                                                    spirits removed and the applicable tax                  DSP proprietor must maintain as source                5170/6).
                                                    rates, and must keep records to account                 documents for each of the activities                     Abstract: Under the authority of the
                                                    for and verify nontaxable removals. TTB                 listed above. The information contained               Internal Revenue Code at 26 U.S.C.
                                                    uses the data collected to audit tax                    in these records are used by distilled                5121, the TTB regulations in 27 CFR
                                                    returns and payments, verify claims for                 spirits plant proprietors to account for              part 31 require wholesale dealers to
                                                    refunds or remission of tax, and account                spirits and by TTB to verify those                    keep records of the receipt and
                                                    for cover over of taxes to Puerto Rico                  accounts and consequent tax liabilities.              disposition of distilled spirits. As
                                                    and the U.S. Virgin Islands.                            These records also account for spirits                authorized at 27 CFR 31.159, wholesale
                                                       Estimated Total Annual Burden                        eligible for credit or drawback of                    dealers may submit letterhead
                                                    Hours: 57,148.                                          Federal excise tax.                                   applications to the appropriate TTB
                                                       OMB Number: 1513–0046.                                  Estimated Total Annual Burden                      officer for approval of variations in the
                                                       Type of Review: Revision of a                        Hours: 47,916.                                        type and format of such records, and, as
                                                    currently approved collection.                             OMB Number: 1513–0060.                             authorized at 27 CFR 31.172, for
                                                       Title: Formula for Distilled Spirits                    Type of Review: Revision of a                      variations in the place of retention for
                                                    Under the Federal Alcohol                               currently approved collection.                        those records. TTB review of these
                                                    Administration Act.                                        Title: Letterhead Applications and                 variance applications is necessary in
asabaliauskas on DSK3SPTVN1PROD with NOTICES




                                                       Abstract: Form TTB F 5110.38 is used                 Notices Relating to Tax-Free Alcohol                  order to determine that the variance
                                                    to determine the classification of                      (TTB REC 5150/04).                                    would not unduly hinder the effective
                                                    distilled spirits for labeling and for                     Abstract: Tax-free alcohol is used for             administration of 27 CFR part 31,
                                                    consumer protection. The form                           nonbeverage purposes in scientific                    jeopardize the revenue, or be contrary to
                                                    describes the person filing, type of                    research, for medicinal uses, and for                 any provisions of law.
                                                    product to be made, and restrictions to                 other purposes by educational                            Estimated Total Annual Burden
                                                    the labeling and manufacture. The form                  organizations, hospitals, clinics,                    Hours: 5.
                                                    is used by TTB to ensure that a product                 laboratories, and similar institutions,                  OMB Number: 1513–0082.


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                                                    18946                            Federal Register / Vol. 81, No. 63 / Friday, April 1, 2016 / Notices

                                                       Type of Review: Revision of a                           OMB Number: 1513–0104.                             volunteer policies and procedures; to
                                                    currently approved collection.                             Type of Review: Extension of a                     accommodate full and open
                                                       Title: Alternate Methods or                          currently approved collection.                        communications between organization
                                                    Procedures and Emergency Variations                        Title: Information Collected in                    representatives and the Voluntary
                                                    from Requirements for Exports of                        Support of Small Producer’s Wine Tax                  Service Office and field staff; to provide
                                                    Liquors (TTB REC 5170/7).                               Credit (TTB REC 5120/11).                             educational opportunities geared
                                                       Abstract: Under the TTB regulations                     Abstract: Under 26 U.S.C. 5041(c),                 towards improving volunteer programs
                                                    in 27 CFR part 28, exporters of alcohol                 certain small wine producers are                      with special emphasis on methods to
                                                    may file applications requesting TTB                    eligible for a tax credit which may be                recruit, retain, place, motivate, and
                                                    approval of alternate methods or                        taken to reduce the Federal excise tax                recognize volunteers; and to provide
                                                    procedures and emergency variations                     they pay on wines removed from their                  Committee recommendations. The May
                                                    from the requirements of that part. TTB                 premises. In addition, small producers                4 session will include a National
                                                    uses such applications to determine if                  can transfer their tax credit to bonded               Executive Committee Meeting, Health
                                                    the requested method, procedure, or                     warehouses, which store their wine and                and Information Fair, and VAVS
                                                    emergency variation will protect the                    ship it on their instructions. Under TTB              Representative and Deputy
                                                    revenue, is not contrary to law, and will               regulations, the transferee uses                      Representative training session. The
                                                    not pose a burden to TTB in                             information provided by the small                     May 5 business session will include
                                                    administering part 28, while allowing                   producer to take the appropriate credit               welcoming remarks from local officials,
                                                    exporters the maximum operational                       on behalf of the small producer, and the              and remarks by VA officials on new and
                                                    flexibility.                                            producer will use the information to                  ongoing VA initiatives. The recipients of
                                                       Estimated Total Annual Burden                        monitor its own tax payments to ensure                the American Spirit Recruitment
                                                    Hours: 138.                                             it does not exceed the authorized annual              Awards, VAVS Award for Excellence,
                                                       OMB Number: 1513–0097.                               credit. The information is used by                    and the NAC male and female Volunteer
                                                       Type of Review: Extension of a                       taxpayers in preparing their returns and              of the Year awards will be recognized.
                                                    currently approved collection.                          by TTB to verify tax computation.                     Educational workshops will be held in
                                                       Title: Notices Relating to Payment of                   Estimated Total Annual Burden                      the afternoon and will focus on
                                                    Firearms and Ammunition Excise Tax                      Hours: 2,800.                                         successful partnering, volunteer
                                                    by Electronic Fund Transfer.                                                                                  manager burnout, social media, and
                                                       Abstract: TTB collects Federal excise                Brenda Simms,                                         volunteer onboarding. On May 6, the
                                                    taxes on the sale or use of firearms and                Treasury PRA Clearance Officer.                       morning business session will include
                                                    ammunition by firearms or ammunition                    [FR Doc. 2016–07426 Filed 3–31–16; 8:45 am]           subcommittee reports, the Voluntary
                                                    manufacturers, importers, and                           BILLING CODE 4810–31–P                                Service Report, and the Veterans Health
                                                    producers, and taxpayers may remit                                                                            Administration Update. The educational
                                                    their excise tax payments by electronic                                                                       workshops will be repeated in the
                                                    funds transfer (EFT), as authorized                     DEPARTMENT OF VETERANS                                afternoon. No time will be allocated at
                                                    under 26 U.S.C. 6302. Taxpayers who                     AFFAIRS                                               this meeting for receiving oral
                                                    elect to pay these taxes by EFT must                                                                          presentations from the public. However,
                                                    furnish a written notice to TTB when                    Voluntary Service National Advisory                   the public may submit written
                                                    they elect to use, or discontinue use of,               Committee; Notice of Meeting                          statements for the Committee’s review
                                                    EFT. TTB uses this information to                                                                             to Ms. Sabrina C. Clark, Designated
                                                    anticipate and monitor taxpayer                            The Department of Veterans Affairs                 Federal Officer, Voluntary Service
                                                    methods of payment and to ensure that                   (VA) gives notice under the Federal                   Office (10B2A), Department of Veterans
                                                    taxes are remitted in the appropriate                   Advisory Committee Act, 5 U.S.C. App.                 Affairs, 810 Vermont Avenue NW.,
                                                    form, as chosen by the taxpayer.                        2, that the annual meeting of the                     Washington, DC 20420, or by email at
                                                       Estimated Total Annual Burden                        Department of Veterans Affairs                        Sabrina.Clark@va.gov. Any member of
                                                    Hours: 1.                                               Voluntary Service (VAVS) National                     the public wishing to attend the meeting
                                                       OMB Number: 1513–0100.                               Advisory Committee (NAC) will be held                 or seeking additional information
                                                       Type of Review: Extension of a                       May 4–6, 2016, at the Albuquerque                     should contact Ms. Clark at (202) 461–
                                                    currently approved collection.                          Marriott, 2101 Louisiana Boulevard NE.,               7300.
                                                       Title: Applications, Notices, and                    Albuquerque, New Mexico. On May 4,
                                                                                                            the meeting will begin at 8:00 a.m. and                 Dated: March 28, 2016.
                                                    Relative to Importation and Exportation
                                                                                                            end at 11:30 a.m. On May 5, the meeting               Jelessa Burney,
                                                    of Distilled Spirits, Wine, and Beer,
                                                    Including Puerto Rico and Virgin                        will begin at 8:30 a.m. and end at 5:00               Federal Advisory Committee Management
                                                                                                            p.m. On May 6, the meeting will begin                 Officer.
                                                    Islands.
                                                       Abstract: Distilled spirits, industrial              at 8:30 a.m. and end at 3:45 p.m. The                 [FR Doc. 2016–07318 Filed 3–31–16; 8:45 am]
                                                    alcohol, beer and wine are taxed when                   meeting is open to the public.                        BILLING CODE P
                                                    imported into the United States, but the                   The Committee, comprised of fifty-
                                                    Federal excise taxes collected on these                 three national voluntary organizations,
                                                    commodities brought into the United                     advises the Secretary, through the                    DEPARTMENT OF VETERANS
                                                    States from Puerto Rico and the U.S.                    Under Secretary for Health, on the                    AFFAIRS
                                                    Virgin Islands are largely returned to                  coordination and promotion of
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                                                                                                                                                                  Advisory Committee on Minority
                                                    their respective governments. Exports                   volunteer activities and strategic
                                                                                                                                                                  Veterans, Notice of Meeting
                                                    are generally tax free. The documents                   partnerships within VA facilities, in the
                                                    required under this information                         community, and on matters related to                     The Department of Veterans Affairs
                                                    collection ensure that the proper taxes                 volunteerism and charitable giving. The               (VA) gives notice under the Federal
                                                    are collected and returned according to                 purposes of this meeting are: To                      Advisory Committee Act, 5 U.S.C. App.
                                                    law.                                                    recognize the Committee’s 70 years of                 2 that a meeting of the Advisory
                                                       Estimated Total Annual Burden                        service to our Nation’s Veterans;                     Committee on Minority Veterans will be
                                                    Hours: 180.                                             provide for Committee review of                       held in Jacksonville, Florida from April


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Document Created: 2016-04-06 00:08:17
Document Modified: 2016-04-06 00:08:17
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
DatesComments should be received on or before May 2, 2016 to be assured of consideration.
ContactCopies 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.
FR Citation81 FR 18944 

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