82 FR 32441 - Proposed Information Collections; Comment Request (No. 65)

DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau

Federal Register Volume 82, Issue 133 (July 13, 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 133 (Thursday, July 13, 2017)]
[Notices]
[Pages 32441-32443]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-14710]



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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. 65)

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 September 11, 
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 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: Drawback on Beer Exported.
    OMB Number: 1513-0017.
    TTB Form Number: F 5130.6.
    Abstract: Under the Internal Revenue Code (IRC) at 26 U.S.C. 5055, 
brewers may receive drawback (refund) of the Federal excise tax paid on 
beer produced in the United States when such beer is exported or 
delivered for use as supplies on vessels and aircraft, if proof of such 
action is provided as the Secretary of the Treasury (the Secretary) may 
by regulation require. Under this authority, after taxpaid domestic 
beer is exported to a foreign country, delivered to the U.S. Armed 
Forces for export, delivered for use as supplies on vessels or 
aircraft, or transferred to a foreign trade zone for subsequent 
exportation, the TTB regulations allow the brewer or exporter to file a 
claim for drawback of the excise taxes paid on such beer using TTB F 
5130.6. The required information is necessary to protect the revenue; 
it provides TTB with documentation through which TTB can determine that 
beer for which drawback is claimed is eligible for such drawback.
    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: 100.
    Estimated Total Annual Burden Hours: 5,000.

    Title: Inventory--Manufacturer of Tobacco Products or Processed 
Tobacco.
    OMB Number: 1513-0032.
    TTB Form Number: F 5210.9.
    Abstract: The IRC at 26 U.S.C. 5721 requires manufacturers of 
tobacco products and processed tobacco to complete an inventory at the 
commencement of business, the conclusion of business, and at any other 
time the Secretary by regulation prescribes. Under the IRC at 26 U.S.C. 
5741, these manufacturers are also required to keep records and make 
them available for inspection in the manner the Secretary by regulation 
prescribes. Under these authorities, the TTB regulations require 
manufacturers of tobacco products and processed tobacco to provide 
inventories on TTB F 5210.9 at the commencement of business, the 
conclusion of business, when changes in business ownership or location 
occur, and at any other time as directed by the appropriate TTB 
officer. This information is necessary to protect the revenue. TTB F 
5210.9 provides a uniform format for recording certain inventories, 
which TTB uses to ensure that a manufacturer's Federal excise tax is 
correctly determined.
    Current Actions: TTB is submitting this information collection for 
extension

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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: 250.
    Estimated Total Annual Burden Hours: 500.

    Title: Schedule of Tobacco Products, Cigarette Papers, or Cigarette 
Tubes Withdrawn from the Market.
    OMB Number: 1513-0034.
    TTB Form Number: F 5200.7.
    Abstract: As provided by the IRC at 26 U.S.C. 5705, a manufacturer, 
importer, or export warehouse proprietor is allowed credit or refund of 
the Federal excise tax paid on tobacco products, cigarette papers, or 
cigarette tubes withdrawn from the market when satisfactory proof of 
the withdrawal is provided to the Secretary. Under this authority, the 
TTB regulations prescribe the use of TTB F 5200.7 by manufacturers and 
importers to identify tobacco products, cigarette papers, or cigarette 
tubes to be withdrawn from the market and the location of those 
articles. The form also documents the taxpayer's planned disposition of 
the articles (destroyed, reduced to materials, or returned to bond), 
and TTB's decision to witness or not witness that disposition. 
Taxpayers file a completed TTB F 5200.7 to support their subsequent 
claim for credit or refund of the excise taxes paid on the withdrawn 
articles. The information collected on the form is necessary to protect 
the revenue; it provides TTB with certain information needed to 
determine whether a claim is valid.
    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: 250.
    Estimated Total Annual Burden Hours: 2,250.

    Title: Tax Deferral Bond--Distilled Spirits (Puerto Rico).
    OMB Number: 1513-0050.
    TTB Form Number: F 5110.50.
    Abstract: Under the IRC at 26 U.S.C. 7652, beverage distilled 
spirits and nonbeverage products containing spirits subject to tax 
manufactured in Puerto Rico and brought into the United States are 
subject to a tax equal to that imposed on domestically produced spirits 
under 26 U.S.C. 5001, and the Secretary is authorized to prescribe 
regulations regarding the mode and time for payment and collection of 
such taxes. Under this authority, the TTB regulations allow respondents 
who ship such products from Puerto Rico to the United States to either 
choose to pay the required tax prior to shipment or to file a bond to 
defer payment of the tax until the submission of the respondent's next 
excise tax return and payment. The TTB regulations require respondents 
who elect to defer payment of tax to file a tax deferral bond on TTB F 
5110.50, which is a contract between the person withdrawing the 
products in Puerto Rico for shipment to the United States and the 
surety. The required information is necessary to protect the revenue; 
it ensures payment of the applicable tax.
    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: 10.
    Estimated Total Annual Burden Hours: 10.

    Title: Usual and Customary Business Records Relating to Denatured 
Spirits (TTB REC 5150/1).
    OMB Number: 1513-0062.
    TTB Recordkeeping Number: REC 5150/1.
    Abstract: The IRC at 26 U.S.C. 5273 through 5275 prescribes a 
system of permits, bonds, records, reports, and other requirements to 
regulate the industrial use of denatured spirits in order to prevent 
the diversion of such spirits to taxable beverage use. Under 26 U.S.C. 
5275, persons who procure, deal in, or use denatured spirits, or who 
recover specially denatured or completely denatured spirits are 
required to keep such records regarding such spirits as the Secretary 
may by regulation prescribe. Under this authority, the TTB regulations 
require respondents to keep usual and customary records relating to 
denatured spirits kept during the normal course of business, such as 
purchase invoices and internal records controlling the flow of 
ingredients and materials through the manufacturing, packing, storage, 
and shipment process. The required records protect the revenue and 
public safety by allowing TTB to determine that denatured spirits were 
not diverted to beverage use.
    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: 3,430.
    Estimated Total Annual Burden Hours: 1 (one).

    Title: Tobacco Products Manufacturers--Supporting Records for 
Removals for the Use of the United States (REC 5210/6).
    OMB Number: 1513-0069.
    TTB Recordkeeping Number: REC 5210/6.
    Abstract: Tobacco products and cigarette papers and tubes are 
subject to a Federal excise tax under the IRC at 26 U.S.C. 5701. 
However, pursuant to 26 U.S.C. 5704(b), a manufacturer of such articles 
may remove them without payment of tax for the use of the United 
States. In addition, under 26 U.S.C. 5741, manufacturers and importers 
of tobacco products or cigarette papers and tubes, and export warehouse 
proprietors, are required to keep such records as the Secretary 
prescribes by regulation. Under these authorities, the TTB regulations 
require manufacturers to keep records related to the removals of 
tobacco products or cigarette papers or tubes for use of the United 
States, including the date of removal, the name and address of the 
Federal agency to which the products are shipped or delivered, the kind 
and quantity of products removed and, for large cigars, the sale price. 
Records must also be kept detailing any items removed for use of the 
United States and returned to the manufacturer. The required records 
are necessary to protect the revenue and prevent diversion of tobacco 
products by ensuring that the tax exemption is applied only to products 
that are delivered to a Federal agency for government use.
    Current Actions: TTB is submitting this information collection for 
revision. While the information collection remains the same, TTB is 
increasing the estimated number of respondents and estimated number of 
burden hours associated with this information collection due to an 
increase in the number of tobacco product manufacturers who may provide 
tobacco products for government use.

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    Type of Review: Revision of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 120.
    Estimated Total Annual Burden Hours: 600.
    Title: Marks and Notices on Packages of Tobacco Products, TTB REC 
5210/13.
    OMB Number: 1513-0101.
    TTB Recordkeeping Number: REC 5210/13.
    Abstract: The IRC at 26 U.S.C. 5723 requires certain marks and 
notices be placed on packages of tobacco products and cigarette papers 
and tubes before removal. Under this authority, the TTB regulations 
require that packages of domestically manufactured or imported tobacco 
products bear certain information to identify the product, its excise 
tax class, and the quantity or weight of the product, depending on the 
basis of the tax. The TTB regulations also require certain markings on 
packages of such articles intended for export. Tobacco products and 
cigarette papers and tubes for export are either removed without 
payment of tax or are exported after tax payment with benefit of 
drawback of the taxes paid, and the required marks on the packages (or 
shipping containers, under some circumstances) are intended to ensure 
the product is readily identifiable, to prevent diversion of the 
products into the domestic market.
    Current Actions: TTB is submitting this information collection as a 
revision. While the information collection remains the same, TTB is 
increasing the estimated number of respondents to reflect an increase 
in the number of tobacco industry members. There is no change to the 
estimated burden hours because affixing the required marks and notices 
to tobacco packages is a usual and customary business practice.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 600.
    Estimated Total Annual Burden Hours: 1 (one).

    Title: Usual and Customary Business Records Relating to Wine (TTB 
REC 5120/1).
    OMB Number: 1513-0115.
    TTB Recordkeeping Number: REC 5120/1.
    Abstract: Under the authority of the IRC at 26 U.S.C. 5367, 5369, 
5370, and 5555, the TTB regulations require wineries, taxpaid wine 
bottling houses, and vinegar plants to keep usual and customary 
business records relating to wine, including purchase invoices, sales 
invoices, and internal records, in order to document the use of 
authorized materials and processes and the production and processing, 
packaging, storing, and shipping operations. The requirements to keep 
such records is necessary to protect the revenue. TTB routinely 
inspects these records to ensure the proper payment of Federal wine 
excise taxes by these businesses.
    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: 10,970.
    Estimated Total Annual Burden Hours: 1 (one).

    Title: Labeling of Major Food Allergens and Petitions for 
Exemption.
    OMB Number: 1513-0121.
    Abstract: The Federal Alcohol Administration Act (FAA Act) at 27 
U.S.C. 205(e) authorizes the Secretary to issue regulations regarding 
the labeling of wine, distilled spirits, and malt beverages in order 
to, among other things, prohibit consumer deception and ensure that 
labels provide consumers with adequate information as to the identity 
and quality of such products. Under this authority, the TTB regulations 
allow for the voluntary labeling of major food allergens (as defined in 
the Food Allergen Labeling and Consumer Protection Act of 2004) used in 
the production of alcohol beverages. The regulations require that, if 
any one major food allergen is voluntarily declared, all major food 
allergens used in the product must be declared, except when TTB has 
approved a petition for exemption from such labeling. This information 
collection includes the labeling of allergens and petitions for 
exemption.
    Current Actions: TTB is submitting this information collection as a 
revision. While the information collection remains unchanged, TTB is 
increasing the number of respondents, responses, and burden hours due 
to an increase in voluntary allergen labeling on alcohol beverages.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 1,020.
    Estimated Total Annual Burden Hours: 1,060.

    Dated: July 10, 2017.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2017-14710 Filed 7-12-17; 8:45 am]
BILLING CODE 4810-31-P