82 FR 10630 - Proposed Information Collections; Comment Request (No. 62)

DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau

Federal Register Volume 82, Issue 29 (February 14, 2017)

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 82, Number 29 (Tuesday, February 14, 2017)]
[Notices]
[Pages 10630-10632]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-02917]


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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

[Docket No. TTB-2017-0003]


Proposed Information Collections; Comment Request (No. 62)

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 April 17, 
2017.

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-2017-0003 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-2017-0003 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

[[Page 10631]]

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 a 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 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: Tax Information Authorization.
    OMB Number: 1513-0001.
    TTB Form Number: F 5000.19.
    Abstract: Federal law at 26 U.S.C. 6103 protects the privacy of 
taxpayer information by, among other things, prohibiting unauthorized 
persons from receiving taxpayer information. Under the Department of 
Treasury regulations at 26 CFR 601.523, taxpayers may authorize a 
representative to receive otherwise confidential tax information. TTB 
requires a taxpayer to file TTB F 5000.19 when the taxpayer wishes to 
authorize a representative who does not have a power of attorney to 
obtain confidential information regarding the taxpayer. TTB uses this 
form to properly identify the representative and the scope of his/her 
authority to obtain confidential information.
    Current Actions: TTB is 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; individuals or 
households.
    Estimated Number of Respondents: 50.
    Estimated Total Annual Burden Hours: 50.

    Title: Referral of Information.
    OMB Number: 1513-0003.
    TTB Form Number: F 5000.21.
    Abstract: During the course of their duties, TTB personnel 
sometimes discover apparent violations of statutes and regulations 
under the jurisdiction of other Federal, State, and local government 
agencies. TTB personnel use this form to refer such information to 
other agencies, and the form includes a section for the other agency to 
respond regarding their action on the referral. The referral form 
provides a consistent means of conveying the relevant information to 
other agencies, and it facilitates information-sharing between agencies 
to support enforcement efforts. The response that TTB requests from 
other agencies also provides information as to the utility of the 
referral and potential enforcement actions that the other agency may 
take against the same entities TTB may regulate.
    Current Actions: TTB is 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: Federal government; State, local, and tribal 
governments.
    Estimated Number of Respondents: 500.
    Estimated Total Annual Burden Hours: 500.

    Title: Monthly Report of Processing Operations.
    OMB Number: 1513-0041.
    TTB Form Number: F 5110.28.
    TTB Recordkeeping Number: REC 5110/03.
    Abstract: Distilled spirits, other than those used for certain 
authorized nonbeverage purposes, are taxed at a rate of $13.50 a proof 
gallon. Pursuant to 26 U.S.C. 5207, the proprietor of a distilled 
spirits plant must maintain records of production, storage, 
denaturation, and processing activities and submit reports covering 
those operations. The TTB regulations in 27 CFR part 19 require 
distilled spirit proprietors to keep records regarding processing 
operations, and processing records must also be maintained for any 
wholesale liquor dealer operations or taxpaid storeroom operations 
conducted by a proprietor. In addition, the TTB regulations at 27 CFR 
19.632 require proprietors to file a monthly report of processing 
operations on TTB F 5110.28. The information collected accounts for the 
processing of distilled spirits in bond. TTB uses the information to 
monitor proprietor activities to ensure appropriate taxes are paid. The 
information is also aggregated and provided publicly through 
statistical reports.
    Current Actions: TTB is submitting this collection as a revision. 
The information collection remains unchanged. However, TTB is 
increasing the estimated number of annual respondents, responses, and 
burden hours due to an increase in the number of distilled spirits 
plant proprietors regulated by TTB.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 2,198.
    Estimated Total Annual Burden Hours: 52,752.

    Title: Application for an Alcohol Fuel Producer under 26 U.S.C. 
5181.
    OMB Number: 1513-0051.
    TTB Form Number: F 5110.74.
    Abstract: This form is used by persons who wish to produce and 
receive spirits for the production of alcohol fuels as authorized under 
26 U.S.C. 5181, either as a business or for their own use, and for 
State and local registration where required. TTB F 5110.74 describes 
the person(s) applying for the permit, the location of the proposed 
operation, the type of material used for production, and the amount of 
alcohol fuel to be produced. This information is necessary to protect 
the revenue, by determining the applicant's eligibility to obtain a 
permit and determining whether the

[[Page 10632]]

applicant's operations will be in conformity with Federal law and 
regulations.
    Current Actions: TTB is 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: 251.
    Estimated Total Annual Burden Hours: 377.

    Title: Principal Place of Business on Beer Labels.
    OMB Number: 1513-0085.
    TTB Recordkeeping Number: REC 5130/5.
    Abstract: Under the authority of the Internal Revenue Code at 26 
U.S.C. 5412 and the Federal Alcohol Administration Act at 27 U.S.C. 
205(e), the TTB regulations require the name and address of the brewer 
to appear on labels of kegs, bottles, and cans of domestic beer. In the 
case of a brewer that operates multiple breweries, the TTB regulations 
allow the brewer to label their beer containers with their ``principal 
place of business,'' provided that the brewer codes each beer container 
to indicate the actual place of production. This option allows multi-
plant brewers to use an identical, universal label at all of their 
breweries.
    Current Actions: TTB is submitting this collection as a revision. 
The information collection remains unchanged. However, TTB is reducing 
the estimated number of annual respondents due to more accurate data 
regarding the number of brewers that operate multiple production 
facilities. However, because the labeling of beer containers is a usual 
and customary business practice, the estimated total annual burden 
hours are unchanged.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 430.
    Estimated Total Annual Burden Hours: 1 (one).

    Title: Federal Firearms and Ammunition Quarterly Excise Tax Return.
    OMB Number: 1513-0094.
    TTB Form Number: F 5300.26.
    Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 4181 imposes 
a Federal excise tax on the sale of pistols, revolvers, other firearms, 
and shells and cartridges (ammunition) sold by manufacturers, 
producers, and importers. The IRC at 26 U.S.C. 6001 and 6011 provides 
for the filing of a return for this firearms and ammunition excise tax 
(FAET). The FAET return form, TTB F 5300.26, is prescribed by 
regulation in 27 CFR part 53. TTB uses the information collected on 
that return form to determine how much FAET is owed by the respondent, 
and to verify that the respondent has correctly determined and paid the 
tax liability. This return is filed on a quarterly basis.
    Current Actions: TTB is submitting this collection as a revision. 
TTB is increasing the estimated number of respondents and the estimated 
total annual burden hours associated with this collection to reflect an 
increase in the number of firearms and ammunition taxpayers.
    In addition, TTB is revising the FAET return form, F 5300.26, to 
clarify certain data fields and instructions, thereby improving the 
accuracy of the information reported, and to capture the data necessary 
for TTB to more accurately verify the tax liability. The revisions to F 
5300.26 include reorganizing data fields in Part II, Calculation of 
Taxes on Sale or Uses During this Tax Period, adding instructional 
language to Schedules A and B to clarify that they are used to claim 
adjustments for prior quarter activity, and adding a ``printed'' name 
field to the signature area of the form. TTB has also updated the 
form's instructions to remove obsolete language and improve clarity. 
TTB also has made other format, grammatical, and typographic 
corrections to the form. In addition, to support future automation 
efforts, TTB has added a bar code to each page of the form to allow the 
forms to be scanned by optical character recognition (OCR) software.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 675.
    Estimated Total Annual Burden Hours: 18,900.

    Title: Application for Registration for Tax-free Transactions Under 
26 U.S.C. 4221.
    OMB Number: 1513-0095.
    TTB Form Number: F 5300.28.
    Abstract: The Internal Revenue Code at 26 U.S.C. 4181 imposes a 
Federal excise tax on the sale of pistols and revolvers, other 
firearms, shells and cartridges (ammunition) sold by manufacturers, 
producers, and importers. Under 26 U.S.C. 4221, no tax is imposed on 
certain sales of firearms and ammunition, provided that the seller and 
purchaser of the articles (with certain exceptions) are registered as 
required by 26 U.S.C. 4222. Section 4222 further provides that the 
Secretary of the Treasury may prescribe regulations regarding the 
manner, forms, terms, and conditions of registration. The TTB 
regulation at 27 CFR 53.140 prescribes the use of TTB F 5300.28 as the 
application to obtain an approved Certificate of Registry to sell or 
purchase firearms and ammunition tax-free. TTB uses the form to 
determine if the respondent is qualified to engage in tax-free sales. 
In addition, registrants may make certain amendments to the information 
provided on the form by letterhead notice.
    Current Actions: TTB is submitting this collection as a revision. 
The information collection remains unchanged. However, TTB is 
decreasing the estimated number of respondents and estimated total 
annual burden hours due to a decrease in the number of respondents 
applying for registration for tax-free transactions under 26 U.S.C. 
4221.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Businesses and other for-profits; State, local, 
and tribal governments.
    Estimated Number of Respondents: 85.
    Estimated Total Annual Burden Hours: 235.

    Dated: February 8, 2017.
Angela Jeffries,
Deputy Director, Regulations and Rulings Division.
[FR Doc. 2017-02917 Filed 2-13-17; 8:45 am]
 BILLING CODE 4810-31-P