82 FR 31805 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests

DEPARTMENT OF THE TREASURY

Federal Register Volume 82, Issue 130 (July 10, 2017)

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, on or after the date of publication of this notice. The public is invited to submit comments on these requests.

[Federal Register Volume 82, Number 130 (Monday, July 10, 2017)]
[Notices]
[Pages 31805-31806]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-14362]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade 
Bureau Information Collection Requests

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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SUMMARY: 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, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before August 9, 2017 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, 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 8142, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Jennifer Leonard by emailing [email protected], calling 
(202) 622-0489, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION: 

Alcohol and Tobacco Tax and Trade Bureau (TTB)

    Title: Marks on Wine Containers.
    OMB Control Number: 1513-0092.
    Type of Review: Reinstatement without change of a previously 
approved collection.
    Abstract: The Internal Revenue code (IRC) at 26 U.S.C. 5041 imposes 
a per gallon Federal excise tax of varying rates on six classes of 
wine--three classes of still wines (based on alcohol content), two 
classes of effervescent wines, and one class of hard cider. Under the 
authority of the IRC at 26 U.S.C. 5357, 5368, 5388, and 5662, TTB 
regulations in 27 CFR part 24, Wine, require wine premises proprietors 
to identify wines kept on or removed from their premises by placing 
certain marks, labels, and information on all production, storage, and 
consumer containers of wine, including tanks, barrels, bins, pallets, 
cases, and bottles. Because of the varying excise tax rates on wines, 
these marking and labeling requirements are necessary to protect the 
revenue by ensuring that wine is correctly identified for Federal 
excise tax purposes. However, the marking and labeling of wine 
containers is a usual and customary practice carried out by wine 
premises proprietors during the normal course of business, regardless 
of any regulatory requirement to do so, in order to track product 
production and inventory and inform the public of the contents of wine 
containers.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 1.

    Title: Federal Firearms and Ammunition Quarterly Excise Tax Return
    OMB Control Number: 1513-0094.
    Type of Review: Revision of a currently approved collection.
    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 of such articles. The IRC, at 26 U.S.C. 6001, 
6011, and 6302, also authorizes the Secretary of the Treasury to issue 
regulations regarding IRC-based taxes, returns and records, including 
the mode and time for collecting taxes due. Under this authority, the 
TTB regulations in 27 CFR part 53 require respondents who have firearms 
and/or ammunition excise tax liability to submit a quarterly tax return 
using form TTB F 5300.26. The information collected on this return is 
necessary to identify the taxpayer, the amount and type of taxes due, 
and the amount of payments made. TTB uses the return information to 
determine whether the taxpayer has paid the correct amount of tax and 
to take additional action, such as assessment or refund, as necessary.
    Form: TTB Form 5300.26.
    Affected Public: Businesses or other for-profits.

[[Page 31806]]

    Estimated Total Annual Burden Hours: 18,900.

    Authority:  44 U.S.C. 3501 et seq.

    Dated: July 3, 2017.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2017-14362 Filed 7-7-17; 8:45 am]
 BILLING CODE 4810-31-P