82_FR_41475 82 FR 41308 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple TTB Information Collection Requests

82 FR 41308 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple TTB Information Collection Requests

DEPARTMENT OF THE TREASURY

Federal Register Volume 82, Issue 167 (August 30, 2017)

Page Range41308-41310
FR Document2017-18365

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 Issue 167 (Wednesday, August 30, 2017)
[Federal Register Volume 82, Number 167 (Wednesday, August 30, 2017)]
[Notices]
[Pages 41308-41310]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-18365]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple TTB Information Collection Requests

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

ACTION: Notice.

-----------------------------------------------------------------------

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 September 29, 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: Letterhead Applications and Notices Filed by Brewers, TTB 
REC 5130/2; and Brewer's Notice, TTB F 5130.10.
    OMB Control Number: 1513-0005.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5401 
requires brewers to file a notice of intent to operate a brewery, 
containing such information as prescribed by regulation. Under this 
authority, TTB requires brewery applicants to submit TTB F 5130.10, 
Brewer's Notice, which collects information similar to that provided on 
a permit application and, when approved by TTB, is a brewer's 
authorization to operate. The brewer maintains the approved Brewer's 
Notice and all associated documents at the brewery premises, in 
complete and current condition, readily available for inspection by an 
appropriate TTB officer. TTB regulations promulgated under the 
authority of the IRC also require that brewers submit letterhead 
applications or notices to conduct certain activities, such as to use a 
brewery for purposes other than those specifically authorized (see 26 
U.S.C. 5411) or to operate a pilot brewery (see 26 U.S.C. 5417). 
Letterhead applications and notices are necessary to identify brewery 
activities so that TTB may ensure that proposed operations will not 
jeopardize the revenue and will comply with the IRC and the TTB 
regulations.
    Form: TTB F 5130.10.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 32,092.

    Title: Application to Establish and Operate Wine Premises, and Wine 
Bond.
    OMB Control Number: 1513-0009.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The IRC at 26 U.S.C. 5351 through 5357 provides for the 
establishment of bonded wine cellars, bonded wineries, and taxpaid wine 
bottling houses and, to establish such wine premises, these IRC 
sections require the filing of applications and bonds. Under these 
authorities, TTB has issued TTB F 5120.25, Application to Establish and 
Operate Wine Premises, to collect information that TTB uses to 
determine the qualifications of an applicant applying to establish and 
operate a new wine premises. Proprietors of established wine premises 
also use TTB F 5120.25 to report changes to required information such 
as location and ownership. Unless exempted by the IRC at 26 U.S.C. 
5551(d), wine premises respondents use TTB F 5120.36, Wine Bond, to 
file bond coverage with TTB. The bond may be secured through a surety 
company or it may be secured with collateral (cash, Treasury Bonds or 
Treasury Notes). The bond protects the revenue by ensuring adequate 
assets are available to pay Federal excise tax liabilities.
    Forms: TTB F 5120.36w, TTB F 5120.36, TTB F 5120.25.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 3,345.

    Title: Brewer's Bond and Brewer's Bond Continuation Certificate; 
Brewer's

[[Page 41309]]

Collateral Bond and Brewer's Collateral Bond Continuation Certificate.
    OMB Control Number: 1513-0015.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Subject to the exemption in IRC at 26 U.S.C. 5551(d) for 
brewers eligible to pay excise taxes on an annual or quarterly basis, 
the IRC at 26 U.S.C. 5401(b) requires brewers to provide a bond to 
protect the revenue. The Brewer's Bond, TTB F 5130.22, is a contract 
between the brewer and an authorized surety company to provide such a 
bond. In lieu of a surety bond, under the IRC at 26 U.S.C. 7101, 
brewers may furnish certain United States securities, cash, or cash 
equivalent as collateral to protect the revenue. The Brewer's 
Collateral Bond, TTB F 5130.25, is the form used to file such 
collateral bonds. Also under the IRC at 26 U.S.C. 5401(b), brewers' 
bonds expire every four years. Instead of filing a new bond, a brewer 
may furnish a continuation certificate to extend the term of the bond, 
using the Brewer's Bond Continuation Certificate, TTB F 5130.23, or the 
Brewer's Collateral Bond Continuation Certificate, TTB F 5130.27, as 
appropriate.
    Forms: TTB F 5130.22, TTB F 5130.23, TTB F 5130.25, TTB F 5130.27.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 422.

    Title: Withdrawal of Spirits, Specially Denatured Spirits, or Wines 
for Exportation.
    OMB Control Number: 1513-0037.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The IRC, at 26 U.S.C. 5066, 5214, and 5362, provides that 
distilled spirits, denatured spirits, and wines may be withdrawn from 
internal revenue bonded premises without payment of the Federal excise 
tax for direct exportation or exportation to the armed forces of the 
United States, or for transfer to a foreign trade zone or a customs 
bonded warehouse, or for use as supplies on vessels or aircraft. These 
IRC sections also state that such withdrawals are subject to 
regulations prescribed by the Secretary of the Treasury. As required by 
TTB regulations in 27 CFR part 28, exporters use TTB F 5100.11 to 
report these types of removals without payment of tax.
    Form: TTB F 5100.11.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 1,500.

    Title: Application for Transfer of Spirits and/or Denatured Spirits 
in Bond.
    OMB Control Number: 1513-0038.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Under the IRC at 26 U.S.C. 5005(c), when a proprietor of 
a distilled spirits plant (DSP) or an alcohol fuel plant (AFP, a type 
of DSP) desires to have spirits or denatured spirits transferred to 
their plant from another domestic plant, the proprietor must make an 
application to receive such spirits in bond. Under this authority, the 
TTB regulations in 27 CFR part 19 require that the receiving proprietor 
file an application for the transfer on TTB F 5100.16, Application for 
Transfer of Spirits and/or Denatured Spirits in Bond. TTB must approve 
the application before the transfer may occur. With the submission of 
this form TTB, can ensure that the receiving plant has adequate bond 
coverage or, for certain small alcohol excise taxpayers, is exempt from 
such bond coverage.
    Form: TTB F 5100.16.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 228.

    Title: Registration of Distilled Spirits Plants and Miscellaneous 
Requests and Notices and Distilled Spirits Plans.
    OMB Control Number: 1513-0048.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The IRC at 26 U.S.C. 5171 and 5172 provide that an 
application to register a distilled spirits plant (DSP) be made in 
conformity with regulations issued by the Secretary of the Treasury, 
while 26 U.S.C. 5201 requires DSPs to operate in conformity with such 
regulations. Under these authorities, the TTB regulations in 27 CFR 
part 19 prescribe the use of TTB F 5110.41 to register a DSP or to make 
certain amendments to an existing DSP registration. The TTB regulations 
in 27 CFR part 19 also require DSP operators to submit various 
miscellaneous notices or requests to vary their operations from the 
requirements of that part. In addition, the regulations in part 19 
require persons who are neither registered DSPs nor applicants for 
registration to submit applications or notices related to certain 
distilled spirits activities, such as the establishment of an 
experimental DSP or the use of spirits for research purposes. The 
required information assists TTB in determining a person's eligibility 
to establish and operate a DSP, whether a variance from TTB's 
regulatory requirements should be approved, and whether non-DSP 
entities are eligible to engage in certain distilled spirits-related 
activities.
    Form: TTB F 5110.41.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 4,386.

    Title: Report of Wine Premises Operations.
    OMB Control Number: 1513-0053.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The IRC, at 26 U.S.C. 5367, authorizes regulations 
requiring the keeping of records and the filing of returns related to 
wine cellar and bottling house operations. Section 5555 of the IRC also 
generally requires any person liable for tax under chapter 51 of the 
IRC to keep records, provide statements, and make returns as prescribed 
by regulation. Under these authorities, the TTB wine regulations in 27 
CFR part 24 require wine premises to file periodic operations reports 
on form TTB F 5120.17. TTB uses this information to ensure collection 
of the Federal excise tax due on the wine produced, and to ensure wine 
is produced in accordance with applicable Federal law and regulations. 
TTB also uses this report to collect raw data on wine premises activity 
for its monthly generalized statistical report on wine operations, 
which is made available to the public on TTB's Web site.
    Forms: TTB F 5120.17sm, TTB F 5120.17.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 34,711.

    Title: Excise Tax Return.
    OMB Control Number: 1513-0083.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Under the IRC at 26 U.S.C. 5061(a) and 5703(b), the 
Federal alcohol and tobacco excise tax is collected on the basis of a 
return. Businesses, other than those in Puerto Rico, report their 
Federal excise tax liability on those products on TTB F 5000.24, Excise 
Tax Return. TTB uses the information provided on the return form to 
establish the taxpayer's identity, the amount and type of taxes due, 
and the amount of payments made. This information is necessary for the 
collection of the revenue.
    Forms: TTB F 5000.24sm, TTB F 5000.24.
    Affected Public: Businesses or other for-profits.

[[Page 41310]]

    Estimated Total Annual Burden Hours: 85,888.

    Title: Pay.gov User Agreement.
    OMB Control Number: 1513-0117.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The Pay.gov system allows businesses and members of the 
public to pay various Federal taxes and fees, and submit various 
reports and requests, electronically. The TTB portion of the Pay.gov 
system provides qualified alcohol and tobacco proprietors with a means 
to file tax returns and pay taxes, and submit operations and production 
reports, electronically rather than submitting paper checks and 
documents by mail or delivery service. TTB uses the Pay.gov User 
Agreement to identify, validate, approve, and register qualified users 
of its portion of the Pay.gov system.
    Form: TTB F 5000.31.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 79.

    Title: Application, Permit, and Report--Wine and Beer (Puerto 
Rico); and Application, Permit, and Report--Distilled Spirits Products 
(Puerto Rico).
    OMB Control Number: 1513-0123.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: In general, under the Internal Revenue Code 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. 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, tax-pay, 
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, tax-pay, 
and withdraw for shipment to the United States certain distilled 
spirits products.
    Forms: TTB F 5100.21, TTB F 5110.51.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 35.

    Title: Distilled Spirits Bond
    OMB Control Number: 1513-0125.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Subject to the exemptions under the IRC at 26 U.S.C. 
5551(d) and 5181(c)(3), the IRC at 26 U.S.C. 5173 and 5181 requires 
distilled spirits plants (DSPs) and alcohol fuel plants (AFPs) to 
furnish a bond. Form TTB F 5110.56 is used by proprietors of Distilled 
Spirits Plants (DSPs) and Alcohol Fuel Plants (AFPs) to file bond 
coverage with TTB. Using this form, these proprietors may file coverage 
and/or withdraw coverage for one plant or multiple plants, and 
proprietors of DSPs also may provide operations coverage for adjacent 
wine cellars. The bond may be secured through a surety company or it 
may be secured with collateral (cash or Treasury Bonds or Treasury 
Notes). The bond protects the revenue by ensuring adequate assets are 
available to pay Federal excise tax liabilities.
    Form: TTB F 5110.56.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 716.

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

    Dated: August 24, 2017.
Jennifer P. Leonard,
Treasury PRA Clearance Officer.
[FR Doc. 2017-18365 Filed 8-29-17; 8:45 am]
 BILLING CODE 4810-31-P



                                                  41308                      Federal Register / Vol. 82, No. 167 / Wednesday, August 30, 2017 / Notices

                                                  contract. The information in the annual                 DEPARTMENT OF THE TREASURY                            authorization to operate. The brewer
                                                  statement in § 1.6047–2 is required in                                                                        maintains the approved Brewer’s Notice
                                                  order to apply the dollar and percentage                Agency Information Collection                         and all associated documents at the
                                                  limitations in § 1.401(a)(9)–6, A–17(b)                 Activities; Submission for OMB                        brewery premises, in complete and
                                                  and § 1.408–8, Q&A–12(b) and to                         Review; Comment Request; Multiple                     current condition, readily available for
                                                  comply with other requirements of the                   TTB Information Collection Requests                   inspection by an appropriate TTB
                                                  required minimum distribution rules.                                                                          officer. TTB regulations promulgated
                                                                                                          AGENCY: Departmental Offices, U.S.
                                                     Current Actions: There are no changes                                                                      under the authority of the IRC also
                                                                                                          Department of the Treasury.
                                                  being made to this existing regulation or                                                                     require that brewers submit letterhead
                                                                                                          ACTION: Notice.                                       applications or notices to conduct
                                                  Form 1098–Q.
                                                     Type of Review: Extension of a                       SUMMARY:   The Department of the                      certain activities, such as to use a
                                                  currently approved collection.                          Treasury will submit the following                    brewery for purposes other than those
                                                                                                          information collection requests to the                specifically authorized (see 26 U.S.C.
                                                     Affected Public: Businesses or other
                                                                                                          Office of Management and Budget                       5411) or to operate a pilot brewery (see
                                                  for-profit and not-for-profit institutions
                                                                                                          (OMB) for review and clearance in                     26 U.S.C. 5417). Letterhead applications
                                                  and individuals or households.
                                                                                                          accordance with the Paperwork                         and notices are necessary to identify
                                                     Estimated Number of Responses:                                                                             brewery activities so that TTB may
                                                  213,966.                                                Reduction Act of 1995, on or after the
                                                                                                          date of publication of this notice. The               ensure that proposed operations will not
                                                     Estimated Time per Response: 8 min.                                                                        jeopardize the revenue and will comply
                                                                                                          public is invited to submit comments on
                                                     Estimated Total Annual Burden                                                                              with the IRC and the TTB regulations.
                                                                                                          these requests.
                                                  Hours: 28,529.                                                                                                   Form: TTB F 5130.10.
                                                                                                          DATES: Comments should be received on
                                                     Estimated number of Recordkeepers:                                                                            Affected Public: Businesses or other
                                                                                                          or before September 29, 2017 to be                    for-profits.
                                                  150.
                                                                                                          assured of consideration.                                Estimated Total Annual Burden
                                                     The following paragraph applies to all
                                                                                                          ADDRESSES: Send comments regarding                    Hours: 32,092.
                                                  of the collections of information covered
                                                  by this notice:                                         the burden estimate, or any other aspect                 Title: Application to Establish and
                                                                                                          of the information collection, including              Operate Wine Premises, and Wine
                                                     An agency may not conduct or                         suggestions for reducing the burden, to
                                                  sponsor, and a person is not required to                                                                      Bond.
                                                                                                          (1) Office of Information and Regulatory                 OMB Control Number: 1513–0009.
                                                  respond to, a collection of information                 Affairs, Office of Management and
                                                  unless the collection of information                                                                             Type of Review: Extension without
                                                                                                          Budget, Attention: Desk Officer for                   change of a currently approved
                                                  displays a valid OMB control number.                    Treasury, New Executive Office
                                                  Books or records relating to a collection                                                                     collection.
                                                                                                          Building, Room 10235, Washington, DC                     Abstract: The IRC at 26 U.S.C. 5351
                                                  of information must be retained as long                 20503, or email at OIRA_Submission@
                                                  as their contents may become material                                                                         through 5357 provides for the
                                                                                                          OMB.EOP.gov and (2) Treasury PRA                      establishment of bonded wine cellars,
                                                  in the administration of any internal                   Clearance Officer, 1750 Pennsylvania
                                                  revenue law. Generally, tax returns and                                                                       bonded wineries, and taxpaid wine
                                                                                                          Ave. NW., Suite 8142, Washington, DC                  bottling houses and, to establish such
                                                  tax return information are confidential,                20220, or email at PRA@treasury.gov.
                                                  as required by 26 U.S.C. 6103.                                                                                wine premises, these IRC sections
                                                                                                          FOR FURTHER INFORMATION CONTACT:                      require the filing of applications and
                                                     Request for Comments: Comments
                                                                                                          Copies of the submissions may be                      bonds. Under these authorities, TTB has
                                                  submitted in response to this notice will
                                                                                                          obtained from Jennifer Leonard by                     issued TTB F 5120.25, Application to
                                                  be summarized and/or included in the
                                                                                                          emailing PRA@treasury.gov, calling                    Establish and Operate Wine Premises, to
                                                  request for OMB approval. All
                                                                                                          (202) 622–0489, or viewing the entire                 collect information that TTB uses to
                                                  comments will become a matter of
                                                                                                          information collection request at                     determine the qualifications of an
                                                  public record. Comments are invited on:
                                                                                                          www.reginfo.gov.                                      applicant applying to establish and
                                                  (a) Whether the collection of
                                                  information is necessary for the proper                 SUPPLEMENTARY INFORMATION:                            operate a new wine premises.
                                                  performance of the functions of the                                                                           Proprietors of established wine premises
                                                                                                          Alcohol and Tobacco Tax and Trade                     also use TTB F 5120.25 to report
                                                  agency, including whether the                           Bureau (TTB)
                                                  information shall have practical utility;                                                                     changes to required information such as
                                                  (b) the accuracy of the agency’s estimate                  Title: Letterhead Applications and                 location and ownership. Unless
                                                  of the burden of the collection of                      Notices Filed by Brewers, TTB REC                     exempted by the IRC at 26 U.S.C.
                                                  information; (c) ways to enhance the                    5130/2; and Brewer’s Notice, TTB F                    5551(d), wine premises respondents use
                                                  quality, utility, and clarity of the                    5130.10.                                              TTB F 5120.36, Wine Bond, to file bond
                                                  information to be collected; (d) ways to                   OMB Control Number: 1513–0005.                     coverage with TTB. The bond may be
                                                  minimize the burden of the collection of                   Type of Review: Extension without                  secured through a surety company or it
                                                  information on respondents, including                   change of a currently approved                        may be secured with collateral (cash,
                                                  through the use of automated collection                 collection.                                           Treasury Bonds or Treasury Notes). The
                                                  techniques or other forms of information                   Abstract: The Internal Revenue Code                bond protects the revenue by ensuring
                                                  technology; and (e) estimates of capital                (IRC) at 26 U.S.C. 5401 requires brewers              adequate assets are available to pay
                                                  or start-up costs and costs of operation,               to file a notice of intent to operate a               Federal excise tax liabilities.
                                                                                                          brewery, containing such information as                  Forms: TTB F 5120.36w, TTB F
mstockstill on DSK30JT082PROD with NOTICES




                                                  maintenance, and purchase of services
                                                                                                          prescribed by regulation. Under this                  5120.36, TTB F 5120.25.
                                                  to provide information.
                                                                                                          authority, TTB requires brewery                          Affected Public: Businesses or other
                                                    Approved: August 22, 2017.                            applicants to submit TTB F 5130.10,                   for-profits.
                                                  L. Brimmer,                                             Brewer’s Notice, which collects                          Estimated Total Annual Burden
                                                  Senior Tax Analyst.                                     information similar to that provided on               Hours: 3,345.
                                                  [FR Doc. 2017–18333 Filed 8–29–17; 8:45 am]             a permit application and, when                           Title: Brewer’s Bond and Brewer’s
                                                  BILLING CODE 4830–01–P                                  approved by TTB, is a brewer’s                        Bond Continuation Certificate; Brewer’s


                                             VerDate Sep<11>2014   17:40 Aug 29, 2017   Jkt 241001   PO 00000   Frm 00102   Fmt 4703   Sfmt 4703   E:\FR\FM\30AUN1.SGM   30AUN1


                                                                             Federal Register / Vol. 82, No. 167 / Wednesday, August 30, 2017 / Notices                                            41309

                                                  Collateral Bond and Brewer’s Collateral                    Title: Application for Transfer of                 variance from TTB’s regulatory
                                                  Bond Continuation Certificate.                          Spirits and/or Denatured Spirits in                   requirements should be approved, and
                                                     OMB Control Number: 1513–0015.                       Bond.                                                 whether non-DSP entities are eligible to
                                                     Type of Review: Extension without                       OMB Control Number: 1513–0038.                     engage in certain distilled spirits-related
                                                  change of a currently approved                             Type of Review: Extension without                  activities.
                                                  collection.                                             change of a currently approved                           Form: TTB F 5110.41.
                                                     Abstract: Subject to the exemption in                collection.                                              Affected Public: Businesses or other
                                                  IRC at 26 U.S.C. 5551(d) for brewers                       Abstract: Under the IRC at 26 U.S.C.               for-profits.
                                                  eligible to pay excise taxes on an annual               5005(c), when a proprietor of a distilled                Estimated Total Annual Burden
                                                  or quarterly basis, the IRC at 26 U.S.C.                spirits plant (DSP) or an alcohol fuel                Hours: 4,386.
                                                  5401(b) requires brewers to provide a                   plant (AFP, a type of DSP) desires to                    Title: Report of Wine Premises
                                                  bond to protect the revenue. The                        have spirits or denatured spirits                     Operations.
                                                  Brewer’s Bond, TTB F 5130.22, is a                      transferred to their plant from another                  OMB Control Number: 1513–0053.
                                                  contract between the brewer and an                      domestic plant, the proprietor must                      Type of Review: Extension without
                                                  authorized surety company to provide                    make an application to receive such                   change of a currently approved
                                                  such a bond. In lieu of a surety bond,                  spirits in bond. Under this authority, the            collection.
                                                  under the IRC at 26 U.S.C. 7101,                        TTB regulations in 27 CFR part 19                        Abstract: The IRC, at 26 U.S.C. 5367,
                                                  brewers may furnish certain United                      require that the receiving proprietor file            authorizes regulations requiring the
                                                  States securities, cash, or cash                        an application for the transfer on TTB                keeping of records and the filing of
                                                  equivalent as collateral to protect the                 F 5100.16, Application for Transfer of                returns related to wine cellar and
                                                  revenue. The Brewer’s Collateral Bond,                  Spirits and/or Denatured Spirits in                   bottling house operations. Section 5555
                                                  TTB F 5130.25, is the form used to file                 Bond. TTB must approve the                            of the IRC also generally requires any
                                                  such collateral bonds. Also under the                   application before the transfer may                   person liable for tax under chapter 51 of
                                                  IRC at 26 U.S.C. 5401(b), brewers’ bonds                occur. With the submission of this form               the IRC to keep records, provide
                                                  expire every four years. Instead of filing              TTB, can ensure that the receiving plant              statements, and make returns as
                                                  a new bond, a brewer may furnish a                      has adequate bond coverage or, for                    prescribed by regulation. Under these
                                                  continuation certificate to extend the                  certain small alcohol excise taxpayers,               authorities, the TTB wine regulations in
                                                  term of the bond, using the Brewer’s                    is exempt from such bond coverage.                    27 CFR part 24 require wine premises to
                                                  Bond Continuation Certificate, TTB F                       Form: TTB F 5100.16.                               file periodic operations reports on form
                                                  5130.23, or the Brewer’s Collateral Bond                   Affected Public: Businesses or other               TTB F 5120.17. TTB uses this
                                                  Continuation Certificate, TTB F 5130.27,                for-profits.                                          information to ensure collection of the
                                                  as appropriate.                                            Estimated Total Annual Burden                      Federal excise tax due on the wine
                                                     Forms: TTB F 5130.22, TTB F                          Hours: 228.                                           produced, and to ensure wine is
                                                  5130.23, TTB F 5130.25, TTB F 5130.27.                                                                        produced in accordance with applicable
                                                                                                             Title: Registration of Distilled Spirits           Federal law and regulations. TTB also
                                                     Affected Public: Businesses or other                 Plants and Miscellaneous Requests and
                                                  for-profits.                                                                                                  uses this report to collect raw data on
                                                                                                          Notices and Distilled Spirits Plans.                  wine premises activity for its monthly
                                                     Estimated Total Annual Burden                           OMB Control Number: 1513–0048.
                                                  Hours: 422.                                                                                                   generalized statistical report on wine
                                                                                                             Type of Review: Extension without                  operations, which is made available to
                                                     Title: Withdrawal of Spirits, Specially              change of a currently approved                        the public on TTB’s Web site.
                                                  Denatured Spirits, or Wines for                         collection.                                              Forms: TTB F 5120.17sm, TTB F
                                                  Exportation.                                               Abstract: The IRC at 26 U.S.C. 5171                5120.17.
                                                     OMB Control Number: 1513–0037.                       and 5172 provide that an application to                  Affected Public: Businesses or other
                                                     Type of Review: Extension without                    register a distilled spirits plant (DSP) be           for-profits.
                                                  change of a currently approved                          made in conformity with regulations                      Estimated Total Annual Burden
                                                  collection.                                             issued by the Secretary of the Treasury,              Hours: 34,711.
                                                     Abstract: The IRC, at 26 U.S.C. 5066,                while 26 U.S.C. 5201 requires DSPs to                    Title: Excise Tax Return.
                                                  5214, and 5362, provides that distilled                 operate in conformity with such                          OMB Control Number: 1513–0083.
                                                  spirits, denatured spirits, and wines                   regulations. Under these authorities, the                Type of Review: Extension without
                                                  may be withdrawn from internal                          TTB regulations in 27 CFR part 19                     change of a currently approved
                                                  revenue bonded premises without                         prescribe the use of TTB F 5110.41 to                 collection.
                                                  payment of the Federal excise tax for                   register a DSP or to make certain                        Abstract: Under the IRC at 26 U.S.C.
                                                  direct exportation or exportation to the                amendments to an existing DSP                         5061(a) and 5703(b), the Federal alcohol
                                                  armed forces of the United States, or for               registration. The TTB regulations in 27               and tobacco excise tax is collected on
                                                  transfer to a foreign trade zone or a                   CFR part 19 also require DSP operators                the basis of a return. Businesses, other
                                                  customs bonded warehouse, or for use                    to submit various miscellaneous notices               than those in Puerto Rico, report their
                                                  as supplies on vessels or aircraft. These               or requests to vary their operations from             Federal excise tax liability on those
                                                  IRC sections also state that such                       the requirements of that part. In                     products on TTB F 5000.24, Excise Tax
                                                  withdrawals are subject to regulations                  addition, the regulations in part 19                  Return. TTB uses the information
                                                  prescribed by the Secretary of the                      require persons who are neither                       provided on the return form to establish
                                                  Treasury. As required by TTB                            registered DSPs nor applicants for                    the taxpayer’s identity, the amount and
                                                  regulations in 27 CFR part 28, exporters                registration to submit applications or                type of taxes due, and the amount of
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                                                  use TTB F 5100.11 to report these types                 notices related to certain distilled spirits          payments made. This information is
                                                  of removals without payment of tax.                     activities, such as the establishment of              necessary for the collection of the
                                                     Form: TTB F 5100.11.                                 an experimental DSP or the use of                     revenue.
                                                     Affected Public: Businesses or other                 spirits for research purposes. The                       Forms: TTB F 5000.24sm, TTB F
                                                  for-profits.                                            required information assists TTB in                   5000.24.
                                                     Estimated Total Annual Burden                        determining a person’s eligibility to                    Affected Public: Businesses or other
                                                  Hours: 1,500.                                           establish and operate a DSP, whether a                for-profits.


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                                                  41310                      Federal Register / Vol. 82, No. 167 / Wednesday, August 30, 2017 / Notices

                                                    Estimated Total Annual Burden                            OMB Control Number: 1513–0125.                     Budget, Attention: Desk Officer for
                                                  Hours: 85,888.                                             Type of Review: Extension without                  Treasury, New Executive Office
                                                    Title: Pay.gov User Agreement.                        change of a currently approved                        Building, Room 10235, Washington, DC
                                                    OMB Control Number: 1513–0117.                        collection.                                           20503, or email at OIRA_Submission@
                                                    Type of Review: Extension without                        Abstract: Subject to the exemptions                OMB.EOP.gov and (2) Treasury PRA
                                                  change of a currently approved                          under the IRC at 26 U.S.C. 5551(d) and                Clearance Officer, 1750 Pennsylvania
                                                  collection.                                             5181(c)(3), the IRC at 26 U.S.C. 5173                 Ave. NW., Suite 8142, Washington, DC
                                                    Abstract: The Pay.gov system allows                   and 5181 requires distilled spirits plants            20220, or email at PRA@treasury.gov.
                                                  businesses and members of the public to                 (DSPs) and alcohol fuel plants (AFPs) to              FOR FURTHER INFORMATION CONTACT:
                                                  pay various Federal taxes and fees, and                 furnish a bond. Form TTB F 5110.56 is                 Copies of the submissions may be
                                                  submit various reports and requests,                    used by proprietors of Distilled Spirits              obtained from Jennifer Leonard by
                                                  electronically. The TTB portion of the                  Plants (DSPs) and Alcohol Fuel Plants                 emailing PRA@treasury.gov, calling
                                                  Pay.gov system provides qualified                       (AFPs) to file bond coverage with TTB.                (202) 622–0489, or viewing the entire
                                                  alcohol and tobacco proprietors with a                  Using this form, these proprietors may                information collection request at
                                                  means to file tax returns and pay taxes,                file coverage and/or withdraw coverage                www.reginfo.gov.
                                                  and submit operations and production                    for one plant or multiple plants, and
                                                                                                          proprietors of DSPs also may provide                  SUPPLEMENTARY INFORMATION:
                                                  reports, electronically rather than
                                                  submitting paper checks and documents                   operations coverage for adjacent wine                 Community Development Financial
                                                  by mail or delivery service. TTB uses                   cellars. The bond may be secured                      Institutions (CDFI)
                                                  the Pay.gov User Agreement to identify,                 through a surety company or it may be
                                                  validate, approve, and register qualified               secured with collateral (cash or                         Title: Capital Magnet Fund Forms.
                                                  users of its portion of the Pay.gov                     Treasury Bonds or Treasury Notes). The                   OMB Control Number: 1545–0036.
                                                  system.                                                 bond protects the revenue by ensuring                    Type of Review: Revision of a
                                                    Form: TTB F 5000.31.                                  adequate assets are available to pay                  currently approved collection.
                                                    Affected Public: Businesses or other                  Federal excise tax liabilities.                          Abstract: Under the Capital Magnet
                                                  for-profits.                                               Form: TTB F 5110.56.                               Fund (CMF) the Community
                                                    Estimated Total Annual Burden                            Affected Public: Businesses or other               Development Financial Institutions
                                                  Hours: 79.                                              for-profits.                                          (CDFI) Fund provides competitively
                                                    Title: Application, Permit, and                          Estimated Total Annual Burden                      awarded grants to CDFIs and qualified
                                                  Report—Wine and Beer (Puerto Rico);                     Hours: 716.                                           nonprofit housing organizations to
                                                  and Application, Permit, and Report—                      Authority: 44 U.S.C. 3501 et seq.                   finance affordable housing and related
                                                  Distilled Spirits Products (Puerto Rico).                                                                     community development projects.
                                                                                                            Dated: August 24, 2017.
                                                    OMB Control Number: 1513–0123.                                                                                 Forms: 20170731–1, 201706–1,
                                                                                                          Jennifer P. Leonard,                                  20170731–2, 201706–2.
                                                    Type of Review: Extension without
                                                                                                          Treasury PRA Clearance Officer.                          Affected Public: Businesses or other
                                                  change of a currently approved
                                                                                                          [FR Doc. 2017–18365 Filed 8–29–17; 8:45 am]           for-profits, Not-for-profit Institutions,
                                                  collection.
                                                    Abstract: In general, under the                       BILLING CODE 4810–31–P                                State, Local, and Tribal Governments.
                                                  Internal Revenue Code at 26 U.S.C.                                                                               Estimated Total Annual Burden
                                                  7652(a)(1), merchandise manufactured                                                                          Hours: 22,200.
                                                  in Puerto Rico and shipped to the                       DEPARTMENT OF THE TREASURY
                                                                                                                                                                  Authority: 44 U.S.C. 3501 et seq.
                                                  United States for consumption or sale is                Agency Information Collection                           Dated: August 24, 2017.
                                                  subject to a tax equal to the internal                  Activities; Submission for OMB                        Jennifer P. Leonard,
                                                  revenue tax imposed in the United                       Review; Comment Request; Capital
                                                  States upon like articles of merchandise                                                                      Treasury PRA Clearance Officer.
                                                                                                          Magnet Fund Forms                                     [FR Doc. 2017–18363 Filed 8–29–17; 8:45 am]
                                                  of domestic manufacture. Under this
                                                  authority, in order to protect the                      AGENCY: Departmental Offices, U.S.                    BILLING CODE 4810–70–P
                                                  revenue, the TTB regulations require,                   Department of the Treasury.
                                                  among other things, the use of TTB F                    ACTION: Notice.
                                                  5100.21 and TTB F 5110.51 by persons                                                                          DEPARTMENT OF THE TREASURY
                                                  shipping wine, beer, and certain                        SUMMARY:   The Department of the
                                                                                                          Treasury will submit the following                    Agency Information Collection
                                                  distilled spirits products produced in
                                                                                                          information collection requests to the                Activities; Submission for OMB
                                                  Puerto Rico to the United States for
                                                                                                          Office of Management and Budget                       Review; Comment Request; Multiple
                                                  domestic consumption or sale. TTB F
                                                                                                          (OMB) for review and clearance in                     IRS Information Collection Requests
                                                  5100.21 is an application and permit to
                                                  compute the Federal excise tax on, tax-                 accordance with the Paperwork                         AGENCY: Departmental Offices, U.S.
                                                  pay, and withdraw wine or beer for                      Reduction Act of 1995, on or after the                Department of the Treasury.
                                                  shipment to the United States. TTB F                    date of publication of this notice. The
                                                                                                                                                                ACTION: Notice.
                                                  5110.51 is an application and permit to                 public is invited to submit comments on
                                                  compute the tax on, tax-pay, and                        these requests.                                       SUMMARY:   The Department of the
                                                  withdraw for shipment to the United                     DATES: Comments should be received on                 Treasury will submit the following
                                                  States certain distilled spirits products.              or before September 29, 2017 to be                    information collection requests to the
mstockstill on DSK30JT082PROD with NOTICES




                                                    Forms: TTB F 5100.21, TTB F                           assured of consideration.                             Office of Management and Budget
                                                  5110.51.                                                ADDRESSES: Send comments regarding                    (OMB) for review and clearance in
                                                    Affected Public: Businesses or other                  the burden estimate, or any other aspect              accordance with the Paperwork
                                                  for-profits.                                            of the information collection, including              Reduction Act of 1995, on or after the
                                                    Estimated Total Annual Burden                         suggestions for reducing the burden, to               date of publication of this notice. The
                                                  Hours: 35.                                              (1) Office of Information and Regulatory              public is invited to submit comments on
                                                    Title: Distilled Spirits Bond                         Affairs, Office of Management and                     these requests.


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Document Created: 2017-08-30 04:08:03
Document Modified: 2017-08-30 04:08:03
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
ActionNotice.
DatesComments should be received on or before September 29, 2017 to be assured of consideration.
ContactCopies 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.
FR Citation82 FR 41308 

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