82 FR 56327 - 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 227 (November 28, 2017)
Federal Register Volume 82, Issue 227 (November 28, 2017)
| Page Range | 56327-56328 | |
| FR Document | 2017-25680 |
[Federal Register Volume 82, Number 227 (Tuesday, November 28, 2017)] [Notices] [Pages 56327-56328] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2017-25680] ----------------------------------------------------------------------- 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. ----------------------------------------------------------------------- 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 December 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: Application for an Industrial Alcohol User Permit. OMB Control Number: 1513-0028. Type of Review: Extension without change of a currently approved collection. Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5271 authorizes the Secretary of the Treasury to prescribe regulations requiring persons using tax-free alcohol for certain nonbeverage purposes (hospitals, laboratories, research centers, etc.) and persons using or dealing in specially denatured spirits (alcohol and/or rum) to apply for and receive a permit to do so prior to commencing business. Under that authority, the TTB regulations prescribe the use of TTB F 5150.22 as the application form for dealers or users of specially denatured spirits (alcohol/rum) (see 27 CFR 20.41) and for users of tax-free alcohol (see 27 CFR 22.41). TTB uses the information reported on the form to, among other things, determine the eligibility of the applicant to engage in certain operations involving specially denatured or tax-free alcohol, the location of the business or entity, and whether the operations will be in conformance with Federal laws and regulations. Form: TTB F 5150.22. Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 357. Title: Report--Manufacturer of Tobacco Products or Cigarette Papers and Tubes; Report--Manufacturer of Processed Tobacco. OMB Control Number: 1513-0033. Type of Review: Extension without change of a currently approved collection. Abstract: The Internal Revenue Code at 26 U.S.C. 5722 requires that every manufacturer of tobacco products, cigarette papers and tubes, or processed tobacco make reports containing such information, in such form, at such times, and for such periods as the Secretary of the Treasury shall by regulation prescribe. The TTB regulations at 27 CFR 40.202, 40.422, and 40.522 prescribe, as appropriate, the use of TTB F 5210.5 to report tobacco products and cigarette papers and tubes manufactured, received, and removed [[Page 56328]] per month, and the use of TTB F 5250.1 to report all processed tobacco manufactured, received, and removed per month. TTB uses the collected information to ensure that Federal excise taxes have been properly paid and that manufacturers are in compliance with applicable Federal law and regulations. Form: TTB F 5210.5, TTB F 5250.1. Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 2,820. Title: Manufacturers of Nonbeverage Products--Records to Support Claims for Drawback. OMB Control Number: 1513-0073. Type of Review: Extension without change of a currently approved collection. Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5001 imposes a Federal excise tax of $13.50 per proof gallon on distilled spirits produced or imported into the United States. However, the IRC at 26 U.S.C. 5111-5114, allows manufacturers of certain nonbeverage products that are unfit for beverage use--medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume--to claim drawback (refund) of all but $1.00 per proof gallon of the excise tax paid on the distilled spirits used in the production of such products. Under these IRC authorities, TTB has issued regulations governing nonbeverage product drawback claims, contained in 27 CFR part 17, which includes a requirement to keep source records supporting such claims. The required source records include information about distilled spirits received, gauge records, evidence of taxes paid, the date spirits were used, the quantity and kind used in each product, receipt and usage of other ingredients (to validate formula compliance), inventory records, records of recovered alcohol, the quantity of intermediate products transferred to other plants, the disposition of each nonbeverage product produced, and the purchasers (except for retail sales). These records are necessary to protect the revenue; the required records help prevent fraudulent claims and the diversion to beverage use of spirits on which nonbeverage product drawback is claimed. Form: None. Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 11,130. Title: Proprietors or Claimants Exporting Liquors. OMB Control Number: 1513-0075. Type of Review: Extension without change of a currently approved collection. Abstract: Under the Internal Revenue Code at 26 U.S.C. 5053, 5214, and 5362, distilled spirits, wine, and beer may be exported without payment of Federal excise tax. In addition, under the IRC at 26 U.S.C. 5055 and 5062, taxpaid distilled spirits, wine, and beer may be exported and the exporter may claim drawback (refund) on the excise taxes paid. To protect the revenue, exporters must complete various TTB and customs forms to show that the products were in fact exported. Under the TTB alcohol beverage export regulations in 27 CFR part 28, proprietors and drawback claimants are required to maintain record copies of all pertinent forms and commercial records that document the exportation of non-taxpaid alcohol beverages and the exportation of taxpaid alcohol beverages for which drawback will be claimed, and such records must be maintained for not less than 3 years. Form: None. Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 750. Title: Administrative Remedies--Requests for Closing Agreements. OMB Control Number: 1513-0099. Type of Review: Extension without change of a currently approved collection. Abstract: The IRC, at 26 U.S.C. 7121, authorizes the Secretary of the Treasury to enter into a written agreement with any person relating to the liability of such person (or of the person or estate for whom he or she acts) in respect to any internal revenue tax for any taxable period. That IRC section also states that such agreements, once approved, are final and conclusive, unless it is shown that the taxpayer exhibited fraud or malfeasance, or misrepresented a material fact. Under its delegated authority, TTB has issued regulations at 27 CFR 70.485 pertaining to such ``closing agreements.'' Specific to this information collection, the regulation requires a taxpayer or their agent to submit a written request to TTB to enter into a closing agreement to resolve certain Federal excise tax matters. TTB uses the information collected in such a request and any attached supporting documentation to determine whether the Bureau should pursue a closing agreement with the taxpayer. Closing agreements allow TTB and a taxpayer to resolve tax liability matters prior to any adversarial legal or administrative proceedings. Form: None. Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 5. Authority: 44 U.S.C. 3501 et seq. Dated: November 22, 2017. Spencer W. Clark, Treasury PRA Clearance Officer. [FR Doc. 2017-25680 Filed 11-27-17; 8:45 am] BILLING CODE 4810-31-P
![Federal Register / Vol. 82, No. 227 / Tuesday, November 28, 2017 / Notices 56327
Affected Public: Businesses or other related to transfers of funds, currency, obtained from Jennifer Leonard by
for-profits. other monetary instruments, checks, emailing PRA@treasury.gov, calling
Estimated Total Annual Burden investment securities, or credit of more (202) 622–0489, or viewing the entire
Hours: 1,000. than $10,000 to or from the United information collection request at
Title: Reports of Certain Domestic States (31 CFR 1010.410(a)–(d)). Banks www.reginfo.gov..
Coin and Currency Transactions. and non-bank financial institutions SUPPLEMENTARY INFORMATION:
OMB Control Number: 1506–0056. must also maintain records related to,
Type of Review: Revision of a and include certain information as part Alcohol and Tobacco Tax and Trade
currently approved collection. of, funds transfers or transmittals of Bureau (TTB)
Abstract: Upon a finding that funds involving more than $3,000 (31 Title: Application for an Industrial
additional reporting or recordkeeping is CFR 1010.410(e)–(f)–(g)). The required Alcohol User Permit.
necessary to carry out the purposes, or records must be maintained for five OMB Control Number: 1513–0028.
prevent the evasion, of the Bank Secrecy years (31 CFR 1010.430). Type of Review: Extension without
Act, Treasury may issue an order Form: None. change of a currently approved
requiring financial institutions or Affected Public: Businesses or other collection.
groups of financial institutions in for-profits. Abstract: The Internal Revenue Code
certain geographic locations to report Estimated Total Annual Burden (IRC) at 26 U.S.C. 5271 authorizes the
certain transactions in prescribed Hours: 2,150,200. Secretary of the Treasury to prescribe
amounts for a limited period of time (31 Authority: 44 U.S.C. 3501 et seq. regulations requiring persons using tax-
CFR 1010.360). Financial institutions Dated: November 21, 2017. free alcohol for certain nonbeverage
subject to a geographic targeting order Spencer W. Clark, purposes (hospitals, laboratories,
must maintain records for such period research centers, etc.) and persons using
Treasury PRA Clearance Officer.
of time as the order requires but not or dealing in specially denatured spirits
[FR Doc. 2017–25574 Filed 11–27–17; 8:45 am]
more than 5 years (31 CFR 1010.410(d)). (alcohol and/or rum) to apply for and
Although the burden is stated as an BILLING CODE 4810–02–P
receive a permit to do so prior to
annual burden in accordance with the commencing business. Under that
Paperwork Reduction Act, the estimated authority, the TTB regulations prescribe
annual burden is not intended to DEPARTMENT OF THE TREASURY
the use of TTB F 5150.22 as the
indicate that there is a geographic Agency Information Collection application form for dealers or users of
targeting order in effect throughout a Activities; Submission for OMB specially denatured spirits (alcohol/
year or in each year. Review; Comment Request; Multiple rum) (see 27 CFR 20.41) and for users
Form: None. Alcohol and Tobacco Tax and Trade of tax-free alcohol (see 27 CFR 22.41).
Affected Public: Businesses or other Bureau Information Collection TTB uses the information reported on
for-profits. Requests the form to, among other things,
Estimated Total Annual Burden determine the eligibility of the applicant
Hours: 8,000. AGENCY: Departmental Offices, U.S. to engage in certain operations
Title: Purchases of Bank Checks and Department of the Treasury. involving specially denatured or tax-free
Drafts, Cashier’s Checks, Money Orders ACTION: Notice. alcohol, the location of the business or
and Traveler’s Checks. entity, and whether the operations will
OMB Control Number: 1506–0057. SUMMARY: The Department of the be in conformance with Federal laws
Type of Review: Extension without Treasury will submit the following and regulations.
change of a currently approved information collection requests to the Form: TTB F 5150.22.
collection. Office of Management and Budget Affected Public: Businesses or other
Abstract: Financial institutions must (OMB) for review and clearance in for-profits.
maintain records of certain information accordance with the Paperwork Estimated Total Annual Burden
related to the sale of bank checks and Reduction Act of 1995, on or after the Hours: 357.
drafts, cashiers checks, money orders, or date of publication of this notice. The
Title: Report—Manufacturer of
traveler’s checks when the sale involves public is invited to submit comments on
Tobacco Products or Cigarette Papers
currency between $3,000–$10,000. The these requests.
and Tubes; Report—Manufacturer of
records must be maintained for a period DATES: Comments should be received on Processed Tobacco.
of five years and be made available to or before December 28, 2017 to be OMB Control Number: 1513–0033.
Treasury upon request. assured of consideration. Type of Review: Extension without
Form: None. ADDRESSES: Send comments regarding change of a currently approved
Affected Public: Businesses or other the burden estimate, or any other aspect collection.
for-profits. of the information collection, including Abstract: The Internal Revenue Code
Estimated Total Annual Burden suggestions for reducing the burden, to at 26 U.S.C. 5722 requires that every
Hours: 456,750. (1) Office of Information and Regulatory manufacturer of tobacco products,
Title: Records to be Made and Affairs, Office of Management and cigarette papers and tubes, or processed
Retained by Financial Institutions. Budget, Attention: Desk Officer for tobacco make reports containing such
OMB Control Number: 1506–0058. Treasury, New Executive Office information, in such form, at such
Type of Review: Extension without Building, Room 10235, Washington, DC times, and for such periods as the
ethrower on DSK3G9T082PROD with NOTICES
change of a currently approved 20503, or email at OIRA_Submission@ Secretary of the Treasury shall by
collection. OMB.EOP.gov and (2) Treasury PRA regulation prescribe. The TTB
Abstract: Each financial institution Clearance Officer, 1750 Pennsylvania regulations at 27 CFR 40.202, 40.422,
must retain an original or copy of Ave. NW., Suite 8142, Washington, DC and 40.522 prescribe, as appropriate, the
records related to extensions of credit in 20220, or email at PRA@treasury.gov. use of TTB F 5210.5 to report tobacco
excess of $10,000 (other than those FOR FURTHER INFORMATION CONTACT: products and cigarette papers and tubes
secured by real property), and records Copies of the submissions may be manufactured, received, and removed
VerDate Sep<11>2014 19:51 Nov 27, 2017 Jkt 244001 PO 00000 Frm 00120 Fmt 4703 Sfmt 4703 E:\FR\FM\28NON1.SGM 28NON1](https://thefederalregister.org/doc/82_FR_56554/page/1.svg)
![56328 Federal Register / Vol. 82, No. 227 / Tuesday, November 28, 2017 / Notices
per month, and the use of TTB F 5250.1 Type of Review: Extension without Form: None.
to report all processed tobacco change of a currently approved Affected Public: Businesses or other
manufactured, received, and removed collection. for-profits.
per month. TTB uses the collected Abstract: Under the Internal Revenue Estimated Total Annual Burden
information to ensure that Federal Code at 26 U.S.C. 5053, 5214, and 5362, Hours: 5.
excise taxes have been properly paid distilled spirits, wine, and beer may be Authority: 44 U.S.C. 3501 et seq.
and that manufacturers are in exported without payment of Federal
Dated: November 22, 2017.
compliance with applicable Federal law excise tax. In addition, under the IRC at
and regulations. 26 U.S.C. 5055 and 5062, taxpaid Spencer W. Clark,
Form: TTB F 5210.5, TTB F 5250.1. distilled spirits, wine, and beer may be Treasury PRA Clearance Officer.
Affected Public: Businesses or other exported and the exporter may claim [FR Doc. 2017–25680 Filed 11–27–17; 8:45 am]
for-profits. drawback (refund) on the excise taxes BILLING CODE 4810–31–P
Estimated Total Annual Burden paid. To protect the revenue, exporters
Hours: 2,820. must complete various TTB and
Title: Manufacturers of Nonbeverage customs forms to show that the products DEPARTMENT OF THE TREASURY
Products—Records to Support Claims were in fact exported. Under the TTB
Terrorism Risk Insurance Program
for Drawback. alcohol beverage export regulations in
2018 Data Call
OMB Control Number: 1513–0073. 27 CFR part 28, proprietors and
Type of Review: Extension without drawback claimants are required to AGENCY: Departmental Offices, U.S.
change of a currently approved maintain record copies of all pertinent Department of the Treasury.
collection. forms and commercial records that ACTION: Request for comments.
Abstract: The Internal Revenue Code document the exportation of non-
(IRC) at 26 U.S.C. 5001 imposes a taxpaid alcohol beverages and the SUMMARY: Pursuant to the Terrorism
Federal excise tax of $13.50 per proof exportation of taxpaid alcohol beverages Risk Insurance Act of 2002 (TRIA),1 the
gallon on distilled spirits produced or for which drawback will be claimed, Federal Insurance Office (FIO) requests
imported into the United States. and such records must be maintained public feedback on the proposed
However, the IRC at 26 U.S.C. 5111– for not less than 3 years. consolidation of the separate federal and
5114, allows manufacturers of certain Form: None. state data calls regarding terrorism risk
nonbeverage products that are unfit for Affected Public: Businesses or other insurance, and the proposed data
beverage use—medicines, medicinal for-profits. collection forms for use in the 2018 data
preparations, food products, flavors, Estimated Total Annual Burden call. Copies of these forms and
flavoring extracts, or perfume—to claim Hours: 750. associated explanatory materials
drawback (refund) of all but $1.00 per Title: Administrative Remedies— (including a document identifying
proof gallon of the excise tax paid on Requests for Closing Agreements. specific changes to the reporting
the distilled spirits used in the OMB Control Number: 1513–0099. templates and instructions as previously
production of such products. Under Type of Review: Extension without used by Treasury) are available for
these IRC authorities, TTB has issued change of a currently approved electronic review on the Treasury Web
regulations governing nonbeverage collection. site at https://www.treasury.gov/
product drawback claims, contained in Abstract: The IRC, at 26 U.S.C. 7121, resource-center/fin-mkts/Pages/
27 CFR part 17, which includes a authorizes the Secretary of the Treasury program.aspx. State insurance
requirement to keep source records to enter into a written agreement with regulators, through the National
supporting such claims. The required any person relating to the liability of Association of Insurance Commissioners
source records include information such person (or of the person or estate (NAIC), will also be separately seeking
about distilled spirits received, gauge for whom he or she acts) in respect to comment from stakeholders on the
records, evidence of taxes paid, the date any internal revenue tax for any taxable proposal.
spirits were used, the quantity and kind period. That IRC section also states that DATES: Submit comments on or before
used in each product, receipt and usage such agreements, once approved, are January 29, 2018.
of other ingredients (to validate formula final and conclusive, unless it is shown ADDRESSES: Submit comments
compliance), inventory records, records that the taxpayer exhibited fraud or electronically through the Federal
of recovered alcohol, the quantity of malfeasance, or misrepresented a eRulemaking Portal: http://
intermediate products transferred to material fact. Under its delegated www.regulations.gov, or by mail to the
other plants, the disposition of each authority, TTB has issued regulations at Federal Insurance Office, Attn: Richard
nonbeverage product produced, and the 27 CFR 70.485 pertaining to such Ifft, Room 1410 MT, Department of the
purchasers (except for retail sales). ‘‘closing agreements.’’ Specific to this Treasury, 1500 Pennsylvania Avenue
These records are necessary to protect information collection, the regulation NW., Washington, DC 20220. Because
the revenue; the required records help requires a taxpayer or their agent to postal mail may be subject to processing
prevent fraudulent claims and the submit a written request to TTB to enter delays, it is recommended that
diversion to beverage use of spirits on into a closing agreement to resolve comments be submitted electronically.
which nonbeverage product drawback is certain Federal excise tax matters. TTB If submitting comments by mail, please
claimed. uses the information collected in such a submit an original version with two
Form: None. request and any attached supporting copies. Comments concerning the
ethrower on DSK3G9T082PROD with NOTICES
Affected Public: Businesses or other documentation to determine whether proposed data collection forms and
for-profits. the Bureau should pursue a closing
Estimated Total Annual Burden agreement with the taxpayer. Closing 1 Public Law 107–297, 116 Stat. 2322, codified at
Hours: 11,130. agreements allow TTB and a taxpayer to 15 U.S.C. 6701, note. Because the provisions of
TRIA (as amended) appear in a note, instead of
Title: Proprietors or Claimants resolve tax liability matters prior to any particular sections, of the United States Code, the
Exporting Liquors. adversarial legal or administrative provisions of TRIA are identified by the sections of
OMB Control Number: 1513–0075. proceedings. the law.
VerDate Sep<11>2014 19:51 Nov 27, 2017 Jkt 244001 PO 00000 Frm 00121 Fmt 4703 Sfmt 4703 E:\FR\FM\28NON1.SGM 28NON1](https://thefederalregister.org/doc/82_FR_56554/page/2.svg)
Document Created: 2017-11-28 01:51:18
Document Modified: 2017-11-28 01:51:18
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Notices | |
| Action | Notice. | |
| Dates | Comments should be received on or before December 28, 2017 to be assured of consideration. | |
| 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.. | |
| FR Citation | 82 FR 56327 |
2025 Federal Register | Disclaimer | Privacy Policy
USC | CFR | eCFR