81 FR 49715 - Submission for OMB Review; Comment Request

DEPARTMENT OF THE TREASURY

Federal Register Volume 81, Issue 145 (July 28, 2016)

Page Range		49715-49716
FR Document		2016-17875
Federal Register, Volume 81 Issue 145 (Thursday, July 28, 2016)
[Federal Register Volume 81, Number 145 (Thursday, July 28, 2016)]
[Notices]
[Pages 49715-49716]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-17875]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

July 25, 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 August 29, 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.

Alcohol and Tobacco Tax and Trade Bureau (TTB)

    OMB Control Number: 1513-0016.
    Type of Review: Revision of a currently approved collection.
    Title: Drawback on Wines Exported.
    Form: TTB F 5120.24.
    Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5062(b), 
provides, in general, that exporters of taxpaid domestic wine may claim 
``drawback'' of the Federal excise tax paid or determined on the 
exported wine. Exporters use TTB F 5120.24 to document the wine's 
exportation and to submit drawback claims for the exported wine. TTB 
uses the provided information to determine if the exported wine is 
eligible for drawback and to calculate the amount of drawback due. This 
information is necessary to protect the revenue.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 179.

    OMB Control Number: 1513-0031.
    Type of Review: Revision of a currently approved collection.
    Title: Specific and Continuing Transportation Bond--Distilled 
Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded 
Warehouse--Class Six.
    Form: TTB F 5100.12, TTB F 5110.67.
    Abstract: The IRC at 26 U.S.C. 5214(a)(6) and 5362(c)(4) authorizes 
the transfer without payment of tax of, respectively, distilled spirits 
and wine from a bonded premises to certain customs bonded warehouses. 
Under 19 U.S.C. 1311, bonds are required for such transfers to protect 
the revenue. In order to provide proprietors of manufacturing bonded 
warehouses with operational flexibility based on individual need, TTB 
allows the filing of either a specific bond to cover a single shipment, 
using form TTB F 5100.12, or a continuing bond to cover multiple 
shipments, using form TTB F 5110.67.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 50.

    OMB Control Number: 1513-0061.
    Type of Review: Extension of a currently approved collection.
    Title: Letterhead Applications and Notices Relating to Denatured 
Spirits (TTB REC 5150/2).
    Abstract: Under the IRC at 26 U.S.C. 5214, denatured spirits 
(alcohol to which denaturants have been added to render it unfit for 
beverage purposes) may be withdrawn from distilled spirits plants free 
of tax for nonbeverage industrial purposes in the manufacture of 
personal and household products. Since it is possible to recover 
potable alcohol from denatured spirits and articles made with denatured 
spirits, a comprehensive system of controlling denatured spirits and 
articles made with denatured spirits is imposed by the IRC at 26 U.S.C. 
5271-5275. In order to protect the revenue and public safety, these IRC 
sections and their implementing regulations in 27 CFR part 20 require 
an application and permit to withdraw and use specially denatured 
spirits, and require formulas, recordkeeping, reporting, and other 
operational procedures.
    Affected Public: Businesses or other for-profits; Not-for-profit 
institutions; State, local or tribal governments.
    Estimated Total Annual Burden Hours: 1,890.

    OMB Control Number: 1513-0071.
    Type of Review: Revision of a currently approved collection.
    Title: Tobacco Products Importer or Manufacturer--Records of Large 
Cigar Wholesale Prices (TTB REC 5230/1).
    Abstract: The IRC, at 26 U.S.C. 5701, imposes a federal excise tax 
on large cigars based on a percentage of the price for which such 
cigars are sold by the manufacturer or importer. Pursuant to the 
authority provided by the IRC at 26 U.S.C. 5741 to require 
recordkeeping, TTB has prescribed by regulation that manufacturers and 
importers maintain a list of large cigar sale prices. This provides TTB 
a means of verifying that the correct amount of tax was determined and 
ultimately paid by the manufacturer or importer of large cigars.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 699.

    OMB Control Number: 1513-0127.
    Type of Review: Revision of a currently approved collection.
    Title: Petitions to Establish or Modify American Viticultural 
Areas.
    Abstract: Under the Federal Alcohol Administration Act at 27 U.S.C. 
205(e), TTB regulates the use of applications of origin on wine labels, 
including the use of American viticultural area (AVA) names. Based on 
petitions submitted by interested parties, TTB establishes new AVAs or 
modifies existing AVAs through the rulemaking process. The TTB 
regulations in 27 CFR part 9 specify the information that must be 
included in such petitions so that TTB is able to evaluate the 
petitioner's proposal and determine if it meets TTB's regulatory 
requirements for creating a new AVA or amending the name, boundary, or 
other terms of an existing AVA.
    Affected Public: Businesses or other for-profits; Farms.
    Estimated Total Annual Burden Hours: 1,950.

    OMB Control Number: 1513-NEW.
    Type of Review: New collection (request for a new OMB control 
number).
    Title: Alternate Method--Automated Commercial Environment (ACE) and 
Partner Government Agency Message Set for Imports Regulated by the

[[Page 49716]]

Alcohol and Tobacco Tax and Trade Bureau.
    Abstract: TTB administers several provisions of the U.S. Code that 
relate to the importation of alcohol beverages, industrial spirits, 
tobacco products, processed tobacco, and cigarette papers and tubes. 
The International Trade Data System (ITDS) is an interagency program to 
establish a single electronic access point through which importers and 
exporters may submit the data required by Federal government agencies 
for importation and exportation. The Security and Accountability for 
Every Port Act (SAFE Port Act) (Pub. L. 109-347) of 2006 mandated 
participation in ITDS for all agencies that require documentation for 
clearing or licensing the importation and exportation of cargo.
    The Automated Commercial Environment (ACE) provides a ``single 
window'' that allows importers and exporters to enter one set of data 
for each shipment of imported or exported goods. The TTB Partner 
Government Agency (PGA) Message Set defines the TTB-specific 
information that importers may submit electronically through ACE to 
meet TTB requirements.
    With regard to imports, TTB intends to issue an alternate method to 
allow importers to submit the TTB PGA Message Set electronically, in 
lieu of submitting paper documents to U.S. Customs and Border 
Protection (CBP) at importation. This information collection covers the 
data that would be submitted electronically through ACE under that 
alternate method. Most of the information that the alternate method 
will require importers to submit through ACE is already required by 
TTB's regulations. However, there are some additional requirements. For 
example, importers who are required to have a TTB permit number will 
submit their TTB permit number when filing electronically in ACE. In 
general, importers of TTB-regulated commodities are required to obtain 
a permit from TTB, but they have not previously been required by 
regulation to file that number with CBP. The information collected 
under this information collection appears in the ``ACE Filing 
Instructions for TTB-Regulated Commodities'' available at www.cbp.gov.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 36,838.

Brenda Simms,
Treasury PRA Clearance Officer.
[FR Doc. 2016-17875 Filed 7-27-16; 8:45 am]
 BILLING CODE 4810-31-P
Federal Register / Vol. 81, No. 145 / Thursday, July 28, 2016 / Notices 49715

wishing to present statements or obtain determined on the exported wine. permit to withdraw and use specially
information should contact the person Exporters use TTB F 5120.24 to denatured spirits, and require formulas,
listed in the FOR FURTHER INFORMATION document the wine’s exportation and to recordkeeping, reporting, and other
CONTACT section. Members of the public submit drawback claims for the operational procedures.
may present a written statement to the exported wine. TTB uses the provided Affected Public: Businesses or other
committee at any time. information to determine if the exported for-profits; Not-for-profit institutions;
Issued in Washington, DC, on July 25, wine is eligible for drawback and to State, local or tribal governments.
2016. calculate the amount of drawback due. Estimated Total Annual Burden
Mohannad Dawoud, This information is necessary to protect Hours: 1,890.
Management & Program Analyst, Partnership
the revenue. OMB Control Number: 1513–0071.
Contracts Branch, ANG–A17, NextGen, Affected Public: Businesses or other Type of Review: Revision of a
Procurement Services Division, Federal for-profits. currently approved collection.
Aviation Administration. Estimated Total Annual Burden Title: Tobacco Products Importer or
[FR Doc. 2016–17935 Filed 7–27–16; 8:45 am] Hours: 179. Manufacturer—Records of Large Cigar
BILLING CODE 4910–13–P OMB Control Number: 1513–0031. Wholesale Prices (TTB REC 5230/1).
Type of Review: Revision of a Abstract: The IRC, at 26 U.S.C. 5701,
currently approved collection. imposes a federal excise tax on large
DEPARTMENT OF THE TREASURY Title: Specific and Continuing cigars based on a percentage of the price
Transportation Bond—Distilled Spirits for which such cigars are sold by the
Submission for OMB Review; or Wines Withdrawn for Transportation manufacturer or importer. Pursuant to
Comment Request to Manufacturing Bonded Warehouse— the authority provided by the IRC at 26
Class Six. U.S.C. 5741 to require recordkeeping,
July 25, 2016. Form: TTB F 5100.12, TTB F 5110.67. TTB has prescribed by regulation that
The Department of the Treasury will Abstract: The IRC at 26 U.S.C. manufacturers and importers maintain a
submit the following information 5214(a)(6) and 5362(c)(4) authorizes the list of large cigar sale prices. This
collection requests to the Office of transfer without payment of tax of, provides TTB a means of verifying that
Management and Budget (OMB) for respectively, distilled spirits and wine the correct amount of tax was
review and clearance in accordance from a bonded premises to certain determined and ultimately paid by the
with the Paperwork Reduction Act of customs bonded warehouses. Under 19 manufacturer or importer of large cigars.
1995, Public Law 104–13, on or after the U.S.C. 1311, bonds are required for such Affected Public: Businesses or other
date of publication of this notice. transfers to protect the revenue. In order for-profits.
DATES: Comments should be received on to provide proprietors of manufacturing Estimated Total Annual Burden
or before August 29, 2016 to be assured bonded warehouses with operational Hours: 699.
of consideration. flexibility based on individual need, OMB Control Number: 1513–0127.
ADDRESSES: Send comments regarding TTB allows the filing of either a specific Type of Review: Revision of a
the burden estimates, or any other bond to cover a single shipment, using currently approved collection.
aspect of the information collections, form TTB F 5100.12, or a continuing Title: Petitions to Establish or Modify
including suggestions for reducing the bond to cover multiple shipments, using American Viticultural Areas.
burden, to (1) Office of Information and form TTB F 5110.67. Abstract: Under the Federal Alcohol
Regulatory Affairs, Office of Affected Public: Businesses or other Administration Act at 27 U.S.C. 205(e),
Management and Budget, Attention: for-profits. TTB regulates the use of applications of
Desk Officer for Treasury, New Estimated Total Annual Burden origin on wine labels, including the use
Executive Office Building, Room 10235, Hours: 50. of American viticultural area (AVA)
Washington, DC 20503, or email at OMB Control Number: 1513–0061. names. Based on petitions submitted by
OIRA_Submission@OMB.EOP.gov and Type of Review: Extension of a interested parties, TTB establishes new
(2) Treasury PRA Clearance Officer, currently approved collection. AVAs or modifies existing AVAs
1750 Pennsylvania Ave. NW., Suite Title: Letterhead Applications and through the rulemaking process. The
8117, Washington, DC 20220, or email Notices Relating to Denatured Spirits TTB regulations in 27 CFR part 9
at PRA@treasury.gov. (TTB REC 5150/2). specify the information that must be
FOR FURTHER INFORMATION CONTACT: Abstract: Under the IRC at 26 U.S.C. included in such petitions so that TTB
Copies of the submissions may be 5214, denatured spirits (alcohol to is able to evaluate the petitioner’s
obtained by emailing PRA@treasury.gov, which denaturants have been added to proposal and determine if it meets
calling (202) 622–1295, or viewing the render it unfit for beverage purposes) TTB’s regulatory requirements for
entire information collection request at may be withdrawn from distilled spirits creating a new AVA or amending the
www.reginfo.gov. plants free of tax for nonbeverage name, boundary, or other terms of an
industrial purposes in the manufacture existing AVA.
Alcohol and Tobacco Tax and Trade of personal and household products. Affected Public: Businesses or other
Bureau (TTB) Since it is possible to recover potable for-profits; Farms.
OMB Control Number: 1513–0016. alcohol from denatured spirits and Estimated Total Annual Burden
Type of Review: Revision of a articles made with denatured spirits, a Hours: 1,950.
currently approved collection. comprehensive system of controlling OMB Control Number: 1513–NEW.
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Title: Drawback on Wines Exported. denatured spirits and articles made with Type of Review: New collection
Form: TTB F 5120.24. denatured spirits is imposed by the IRC (request for a new OMB control
Abstract: The Internal Revenue Code at 26 U.S.C. 5271–5275. In order to number).
(IRC) at 26 U.S.C. 5062(b), provides, in protect the revenue and public safety, Title: Alternate Method—Automated
general, that exporters of taxpaid these IRC sections and their Commercial Environment (ACE) and
domestic wine may claim ‘‘drawback’’ implementing regulations in 27 CFR Partner Government Agency Message
of the Federal excise tax paid or part 20 require an application and Set for Imports Regulated by the

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49716 Federal Register / Vol. 81, No. 145 / Thursday, July 28, 2016 / Notices

Alcohol and Tobacco Tax and Trade DEPARTMENT OF THE TREASURY Type of Review: Extension of a
Bureau. currently approved collection.
Abstract: TTB administers several Submission for OMB Review; Title: Notice to Shareholder of
provisions of the U.S. Code that relate Comment Request Undistributed Long-Term Capital Gains.
to the importation of alcohol beverages, Form: Form 2439.
July 25, 2016. Abstract: Form 2439 is used to
industrial spirits, tobacco products,
processed tobacco, and cigarette papers The Department of the Treasury will provide shareholders of a regulated
and tubes. The International Trade Data submit the following information investment company (RIC) or a real
System (ITDS) is an interagency collection requests to the Office of estate investment trust (REIT) the
program to establish a single electronic Management and Budget (OMB) for amount of undistributed long-term
access point through which importers review and clearance in accordance capital gains.
and exporters may submit the data with the Paperwork Reduction Act of Affected Public: Businesses or other
required by Federal government 1995, Public Law 104–13, on or after the for-profits.
agencies for importation and date of publication of this notice. Estimated Total Annual Burden
exportation. The Security and DATES: Comments should be received on Hours: 29,995.
Accountability for Every Port Act (SAFE or before August 29, 2016 to be assured OMB Control Number: 1545–0160.
Port Act) (Pub. L. 109–347) of 2006 of consideration. Type of Review: Extension of a
mandated participation in ITDS for all ADDRESSES: Send comments regarding currently approved collection.
agencies that require documentation for the burden estimates, or any other Title: Form 3520–A, Annual
clearing or licensing the importation aspect of the information collections, Information Return of Foreign Trust
and exportation of cargo. including suggestions for reducing the With a U.S. Owner.
The Automated Commercial burden, to (1) Office of Information and Form: Form 3520–A.
Environment (ACE) provides a ‘‘single Regulatory Affairs, Office of Abstract: Form 3520–A is the annual
window’’ that allows importers and Management and Budget, Attention: information return of a foreign trust
exporters to enter one set of data for Desk Officer for Treasury, New with at least one U.S. owner. The form
each shipment of imported or exported Executive Office Building, Room 10235, provides information about the foreign
goods. The TTB Partner Government Washington, DC 20503, or email at trust, its U.S. beneficiaries, and any U.S.
Agency (PGA) Message Set defines the OIRA_Submission@OMB.EOP.gov and person who is treated as an owner of
TTB-specific information that importers (2) Treasury PRA Clearance Officer, any portion of the foreign trust under
may submit electronically through ACE 1750 Pennsylvania Ave. NW., Suite the grantor trust rules (as described in
to meet TTB requirements. 8117, Washington, DC 20220, or email IRC sections 671 through 679).
With regard to imports, TTB intends at PRA@treasury.gov. Affected Public: Individuals or
to issue an alternate method to allow FOR FURTHER INFORMATION CONTACT: households.
importers to submit the TTB PGA Copies of the submissions may be Estimated Total Annual Burden
Message Set electronically, in lieu of obtained by emailing PRA@treasury.gov, Hours: 21,700.
submitting paper documents to U.S. calling (202) 622–1295, or viewing the OMB Control Number: 1545–0755.
Customs and Border Protection (CBP) at entire information collection request at Type of Review: Extension of a
importation. This information collection www.reginfo.gov. currently approved collection.
covers the data that would be submitted Title: Related Group Election With
electronically through ACE under that Internal Revenue Service (IRS) Respect to Qualified Investments in
alternate method. Most of the OMB Control Number: 1545–0096. Foreign Base Company Shipping
information that the alternate method Type of Review: Extension of a Operations.
will require importers to submit through currently approved collection. Abstract: Treasury Decision (TD) 7959
ACE is already required by TTB’s Title: Dividend Equivalents from contains final income tax regulations
regulations. However, there are some Sources within the United States REG– relating to the election made by a
additional requirements. For example, 120282–10 (TD 9734) & Forms 1042, related group to determine foreign base
importers who are required to have a 1042–S and 1042–T. company shipping income and qualified
TTB permit number will submit their Form: Forms 1042, 1042–S, 1042–T. investments in foreign base company
TTB permit number when filing Abstract: Form 1042 is used to report shipping operations on a related group
electronically in ACE. In general, tax withheld under chapter 3 of the basis. The information collection
importers of TTB-regulated Internal Revenue Code (IRC) on certain involves the requirement for a U.S.
commodities are required to obtain a income of foreign persons, including shareholder to provide a statement to
permit from TTB, but they have not nonresident aliens, foreign partnerships, make the election.
previously been required by regulation foreign corporations, foreign estates, and Affected Public: Businesses or other
to file that number with CBP. The foreign trusts; tax withheld under for-profits.
information collected under this chapter 4 on withholdable payments; Estimated Total Annual Burden
information collection appears in the tax withheld pursuant to Code section Hours: 205.
‘‘ACE Filing Instructions for TTB- 5000C on specified federal procurement OMB Control Number: 1545–1341.
Regulated Commodities’’ available at payments; and payments that are Type of Review: Reinstatement of a
www.cbp.gov. reported on Form 1042–S under previously approved collection.
Affected Public: Businesses or other chapters 3 or 4. Form 1042–T is used to Title: TD 8619 (Final) (EE–43–92l)
for-profits. transmit paper Forms 1042–S, Foreign Direct Rollovers and 20-Percent
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Estimated Total Annual Burden Person’s U.S. Source Income Subject to Withholding Upon Eligible Rollover
Hours: 36,838. Withholding, to the IRS. Distributions From Qualified Plans.
Affected Public: Businesses or other Abstract: TD 8619 contains final
Brenda Simms, for-profits. regulations relating to eligible rollover
Treasury PRA Clearance Officer. Estimated Total Annual Burden distributions from tax-qualified
[FR Doc. 2016–17875 Filed 7–27–16; 8:45 am] Hours: 2,945,594. retirement plans and section 403(b)
BILLING CODE 4810–31–P OMB Control Number: 1545–0145. annuities.

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Document Created: 2016-07-28 01:47:43
Document Modified: 2016-07-28 01:47:43
Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Notices
Dates		Comments should be received on or before August 29, 2016 to be assured of consideration.
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.
FR Citation		81 FR 49715