82 FR 49701 - 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 206 (October 26, 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 206 (Thursday, October 26, 2017)]
[Notices]
[Pages 49701-49702]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-23221]


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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 November 27, 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: Schedule of Tobacco Products, Cigarette Papers, or Tubes 
Withdrawn from the Market.
    OMB Control Number: 1513-0034.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: As provided by the IRC at 26 U.S.C. 5705, a manufacturer 
or importer 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 or 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.
    Form: TTB F 5200.7.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 188.

    Title: Tobacco Products Manufacturers--Supporting Records for

[[Page 49702]]

Removals for the Use of the United States.
    OMB Control Number: 1513-0069.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Tobacco products and cigarette papers and tubes 
manufactured in or imported into the United States 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), manufacturers of tobacco products or cigarette 
papers and tubes may remove such articles, without payment of tax, 
``for use of the United States'' under such regulations as the 
Secretary shall prescribe. In addition, under 26 U.S.C. 5741, all 
manufacturers and importers of tobacco products or cigarette papers and 
tubes are required to keep such records in such manner as the Secretary 
of the Treasury 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.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 205.

    Title: Marks and Notices on Packages of Tobacco Products.
    OMB Control Number: 1513-0101.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The IRC at 26 U.S.C. 5723(b) 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 marks 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 notices on 
packages of such articles intended for export or use of the United 
States. Tobacco products and cigarette papers and tubes for export or 
use of the United States are removed without payment of tax (or are 
exported after tax payment with benefit of drawback of the taxes paid), 
and the required notices on such packages (or shipping containers, 
under some circumstances) are intended to ensure the product is readily 
identifiable in order to prevent diversion of the products into the 
domestic market.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 1.

    Title: Labeling of Major Food Allergens and Petitions for 
Exemption.
    OMB Control Number: 1513-0121.
    Type of Review: Revision of a currently approved collection.
    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 (118 
Stat. 905)) 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.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 527.

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

    Dated: October 20, 2017.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2017-23221 Filed 10-25-17; 8:45 am]
BILLING CODE 4810-31-P