82 FR 35265 - 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 144 (July 28, 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 144 (Friday, July 28, 2017)]
[Notices]
[Pages 35265-35266]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-15975]


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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 28, 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: Notice of Release of Tobacco Products, Cigarette Papers, or 
Cigarette Tubes.
    OMB Control Number: 1513-0025.
    Type of Review: Revision of a currently approved collection.
    Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5704 
provides for, among other things, the release of imported or returned 
tobacco products and cigarette papers and tubes from customs custody, 
without payment of tax, for delivery to an export warehouse proprietor 
or a manufacturer of tobacco products or cigarette papers and tubes, in 
accordance with regulations issued by the Secretary of the Treasury. 
TTB F 5200.11 is used at importation by industry members, TTB, and 
customs bonded warehouse proprietors or government officials to, 
respectively, request, authorize, and document the release of tobacco 
products and cigarette papers and tubes from customs custody, without 
payment of tax, to a manufacturer or export warehouse proprietor 
authorized to receive such articles. (TTB F 5200.11 is used by industry 
members who do not file their entry information electronically through 
ACE, since those industry members filing electronically submit the 
relevant

[[Page 35266]]

information as data elements through ACE. The submission of information 
through ACE is captured under OMB Number 1513-0064.)
    Form: TTB Form 5200.11
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 40.
    Title: Distilled Spirits Plants--Notices of Alternations and 
Changes in Production Status, and Alternating Premises Records.
    OMB Control Number: 1513-0044.
    Type of Review: Revision of a currently approved collection.
    Abstract: Under the Internal Revenue Code (IRC) at 26 U.S.C. 
5178(a), a distilled spirits plant (DSP) is a delineated place on which 
only certain authorized activities may be conducted. However, under 
section 5178(b), the Secretary of the Treasury may authorize other 
businesses on a DSP's premises upon application under certain 
circumstances. Also, under the IRC at 26 U.S.C. 5221, DSP proprietors 
are required give written notification, in the form and manner 
prescribed by regulation, when they begin, suspend, or resume 
production of spirits. In addition, the IRC at 26 U.S.C. 5555 requires 
those liable for any tax imposed by chapter 51 of the IRC to keep such 
records, submit such returns and statements, and comply with such rules 
and regulations as the Secretary may prescribe. Under these 
authorities, TTB has issued regulations in 27 CFR part 19 requiring DSP 
proprietors to provide written notification regarding alternations of 
DSPs between proprietors or for customs purposes, and regarding changes 
to the production status of spirits. TTB also has issued regulations 
requiring DSP proprietors to keep alternating premises records when 
alternating operations at DSPs, including with an adjacent bonded wine 
cellar, taxpaid wine bottling house or brewery, as a manufacturer of 
eligible flavors, or as general premises.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 3,125.

    Title: Special Tax ``Renewal'' Registration and Return/Special Tax 
Location Registration Listing.
    OMB Control Number: 1513-0113.
    Type of Review: Revision of a currently approved collection.
    Abstract: The Internal Revenue Code at 26 U.S.C. 5731 and 5732 
requires manufacturers of tobacco products, manufacturers of cigarette 
papers and tubes, and export warehouse proprietors to pay an annual 
special (occupational) tax for each such premises that they operate. 
The IRC at 26 U.S.C. 5732 requires such taxes to be paid on the basis 
on a return under regulations issued by the Secretary of the Treasury. 
Form TTB F 5630.5R, which TTB sends out annually to tobacco industry 
members that have previously paid the special tax, meets this purpose. 
Use of TTB F 5630.5R protects the revenue by facilitating the 
registration of premises subject to special tax and the timely payment 
of that tax by the businesses subject to it. The information collected 
on the form is essential to TTB's collecting, processing, and 
accounting for these special taxes.
    Form: TTB Form 5630.5R.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 7,800.

    Title: Records to Support Tax Free and Tax Overpayment Sales of 
Firearms and Ammunition.
    OMB Control Number: 1513-0128.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 4181 imposes 
a tax on the sale of firearms and ammunition. However, under the IRC at 
26 U.S.C. 4221(a), certain sales may be made tax-free, including sales 
made for further manufacture, export, or use as supplies on vessels or 
aircraft, and sales made to a State or local government or to a 
nonprofit education organization for their exclusive use. In addition, 
for such sales where the tax has been paid, the tax is considered an 
overpayment subject to credit or refund under the IRC at 26 U.S.C. 
6416(b)(2) and (3). In order to protect the revenue, the TTB 
regulations in 27 CFR part 53 prescribe that those otherwise subject to 
this tax must maintain records, including statements or certificates 
containing specified information, documenting the tax-free or tax-
overpaid nature of such sales. Respondents may use commercial records 
or self-generated supporting statement or certificates, or, for certain 
transactions, respondents may use TTB-provided forms, which, when 
completed, document the required supporting information. The required 
supporting information is maintained by respondents at their business 
premises, and, to protect the revenue, TTB may examine these records 
during audits.
    Form: TTB Forms 5600.33, 5600.34, 5600.35, 5600.36, 5600.37.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 52,500.

    Title: Generic Clearance for the Collection of Qualitative Feedback 
on Agency Service Delivery.
    OMB Control Number: 1513-0132.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: TTB uses the surveys, focus groups, and other information 
collection instruments approved under this generic clearance to gather 
customer and stakeholder feedback on TTB programs in an efficient, 
timely manner. TTB uses the collected information to help improve 
service delivery and to help ensure that its customers and stakeholders 
have effective, efficient, and satisfactory experiences with the 
bureau's programs.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 25,000.

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

    Dated: July 25, 2017.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2017-15975 Filed 7-27-17; 8:45 am]
 BILLING CODE 4810-31-P