81 FR 74866 - Proposed Information Collections; Comment Request (No. 61)

DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau

Federal Register Volume 81, Issue 208 (October 27, 2016)

As part of our continuing effort to reduce paperwork and respondent burden, and as required by the Paperwork Reduction Act of 1995, we invite comments on the proposed or continuing information collections listed below in this notice.

[Federal Register Volume 81, Number 208 (Thursday, October 27, 2016)]
[Notices]
[Pages 74866-74867]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-25971]


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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

[Docket No. TTB-2016-0001]


Proposed Information Collections; Comment Request (No. 61)

AGENCY: Alcohol and Tobacco Tax and Trade Bureau (TTB); Treasury.

ACTION: Notice and request for comments.

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SUMMARY: As part of our continuing effort to reduce paperwork and 
respondent burden, and as required by the Paperwork Reduction Act of 
1995, we invite comments on the proposed or continuing information 
collections listed below in this notice.

DATES: We must receive your written comments on or before December 27, 
2016.

ADDRESSES: As described below, you may send comments on the information 
collections listed in this document using the Regulations.gov online 
comment form for this document, or you may send written comments via 
U.S. mail or hand delivery. TTB no longer accepts public comments via 
email or fax.
     http://www.regulations.gov: Use the comment form for this 
document posted within Docket No. TTB-2016-0001 on Regulations.gov, the 
Federal e-rulemaking portal, to submit comments via the Internet;
     U.S. Mail: Michael Hoover, Regulations and Rulings 
Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW., 
Box 12, Washington, DC 20005.
     Hand Delivery/Courier in Lieu of Mail: Michael Hoover, 
Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW., Suite 400, 
Washington, DC 20005.
    Please submit separate comments for each specific information 
collection listed in this document. You must reference the information 
collection's title, form or recordkeeping requirement number, and OMB 
number (if any) in your comment.
    You may view copies of this document, the information collections 
listed in it and any associated instructions, and all comments received 
in response to this document within Docket No. TTB-2016-0001 at https://www.regulations.gov. A link to that docket is posted on the TTB Web 
site at https://www.ttb.gov/forms/comment-on-form.shtml. You may also 
obtain paper copies of this document, the information collections 
described in it and any associated instructions, and any comments 
received in response to this document by contacting Michael Hoover at 
the addresses or telephone number shown below.

FOR FURTHER INFORMATION CONTACT: Michael Hoover, Alcohol and Tobacco 
Tax and Trade Bureau, 1310 G Street, NW., Box 12, Washington, DC 20005; 
telephone 202-453-1039, ext. 135; or email 
[email protected] (please do not submit comments on this 
notice to this email address).

SUPPLEMENTARY INFORMATION:

Request for Comments

    The Department of the Treasury and its Alcohol and Tobacco Tax and 
Trade Bureau (TTB), as part of their continuing effort to reduce 
paperwork and respondent burden, invite the general public and other 
Federal agencies to comment on the proposed or continuing information 
collections listed below in this notice, as required by the Paperwork 
Reduction Act of 1995 (44 U.S.C. 3501 et seq.).
    Comments submitted in response to this notice will be included or 
summarized in our request for Office of Management and Budget (OMB) 
approval of the relevant information collection. All comments are part 
of the public record and subject to disclosure. Please do not include 
any confidential or inappropriate material in your comments.
    For each information collection listed below, we invite comments 
on: (a) Whether the information collection is necessary for the proper 
performance of the agency's functions, including whether the 
information has practical utility; (b) the accuracy of the agency's 
estimate of the information collection's burden; (c) ways to enhance 
the quality, utility, and clarity of the information collected; (d) 
ways to minimize the information collection's burden on respondents, 
including through the use of automated collection techniques or other 
forms of information technology; and (e) estimates of capital or start-
up costs and costs of operation, maintenance, and purchase of services 
to provide the requested information.

Information Collections Open for Comment

    Currently, we are seeking comments on the following information 
collections (forms, recordkeeping requirements, or questionnaires):
    Title: Usual and Customary Business Records Maintained by Brewers.
    OMB Number: 1513-0058.
    TTB Recordkeeping Number: REC 5130/1.
    Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5415 
requires brewers to keep records in such form and containing such 
information as the Secretary of the Treasury may prescribe by 
regulation as necessary to protect the revenue. Under this authority, 
TTB regulations in 27 CFR part 25 require brewers to keep usual and 
customary business records that allow TTB to verify, for example, the 
quantities of raw materials received at a brewery, the quantity of beer 
and cereal beverages produced and removed taxpaid or without payment of 
tax from a brewery, and the quantity of beer previously removed subject 
tax that is returned to the brewery.
    Current Actions: TTB is submitting this collection as a revision. 
The information collection remains unchanged. However, TTB is 
increasing the estimated number of respondents due to an increase in 
the number of brewers regulated by TTB. There is no increase in the 
estimated total annual burden hours for this information collection 
because the required operational and production records are usual and 
customary records kept by brewers during the normal course of business 
and would be maintained even without the TTB regulatory requirements to 
do so.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 6,700.
    Estimated Total Annual Burden Hours: 1 (one).

    Title: Application, Permit, and Report--Wine and Beer (Puerto 
Rico), and Application, Permit, and Report--Distilled Spirits (Puerto 
Rico).
    OMB Number: 1513-0123.

[[Page 74867]]

    TTB Form Numbers: F 5100.21 and F 5110.51.
    Abstract: In general, under the Internal Revenue Code (IRC) at 26 
U.S.C. 7652(a)(1), merchandise manufactured in Puerto Rico and shipped 
to the United States for consumption or sale is subject to a tax equal 
to the internal revenue tax imposed in the United States upon like 
articles of merchandise of domestic manufacture. The IRC at 26 U.S.C. 
7652(a)(2) provides that the Secretary of the Treasury shall by 
regulation prescribe the mode and time for payment and collection of 
the tax, and 26 U.S.C. 7805(a) provides the Secretary of the Treasury 
the authority to prescribe all needful rules and regulations for 
enforcement of the IRC. Under this authority, in order to protect the 
revenue, the TTB regulations require, among other things, the use of 
TTB F 5100.21 and TTB F 5110.51 by persons shipping wine, beer, and 
certain distilled spirits products produced in Puerto Rico to the 
United States for domestic consumption or sale. TTB F 5100.21 is an 
application and permit to compute the Federal excise tax on, taxpay, 
and withdraw wine or beer for shipment to the United States. TTB F 
5110.51 is an application and permit to compute the tax on, taxpay, and 
withdraw for shipment to the United States certain distilled spirits 
products.
    Current Actions: We are submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated number of burden hours remain unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 35.
    Estimated Total Annual Burden Hours: 35.

    Dated: October 19, 2016.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2016-25971 Filed 10-26-16; 8:45 am]
 BILLING CODE 4810-31-P