83 FR 10948 - Proposed Information Collections; Comment Request (No. 68)

DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau

Federal Register Volume 83, Issue 49 (March 13, 2018)

Page Range		10948-10949
FR Document		2018-05034

As part of our continuing effort to reduce paperwork and respondent burden, and as required by the Paperwork Reduction Act of 1995, the Alcohol and Tobacco Tax and Trade Bureau (TTB) invites comments on the proposed or continuing information collections listed below in this document.

Federal Register, Volume 83 Issue 49 (Tuesday, March 13, 2018)

[Federal Register Volume 83, Number 49 (Tuesday, March 13, 2018)]
[Notices]
[Pages 10948-10949]
From the Federal Register Online [www.thefederalregister.org]
[FR Doc No: 2018-05034]

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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

[Docket No. TTB-2018-0001]

Proposed Information Collections; Comment Request (No. 68)

AGENCY: Alcohol and Tobacco Tax and Trade Bureau, Treasury.

ACTION: Notice and request for comments.

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SUMMARY: As part of our continuing effort to reduce paperwork and
respondent burden, and as required by the Paperwork Reduction Act of
1995, the Alcohol and Tobacco Tax and Trade Bureau (TTB) invites
comments on the proposed or continuing information collections listed
below in this document.

DATES: Comments are due on or before May 14, 2018.

ADDRESSES: As described below, you may send comments on the information
collections listed in this document using the ``Regulations.gov''
online comment form for this document, or you may send written comments
via U.S. mail or hand delivery. TTB no longer accepts public comments
via email or fax.
https://www.regulations.gov: Use the comment form for this
document posted within Docket No. TTB-2018-0001 on ``Regulations.gov,''
the Federal e-rulemaking portal, to submit comments via the internet;
U.S. Mail: Michael Hoover, Regulations and Rulings
Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW,
Box 12, Washington, DC 20005.
Hand Delivery/Courier in Lieu of Mail: Michael Hoover,
Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW, Suite 400,
Washington, DC 20005.
Please submit separate comments for each specific information
collection listed in this document. You must reference the information
collection's title, form or recordkeeping requirement number, and OMB
number (if any) in your comment.
You may view copies of this document, the information collections
listed in it and any associated instructions, and all comments received
in response to this document within Docket No. TTB-2018-0001 at https://www.regulations.gov. A link to that docket is posted on the TTB
website at https://www.ttb.gov/forms/comment-on-form.shtml. You may
also obtain paper copies of this document, the information collections
described in it and any associated instructions, and any comments
received in response to this document by contacting Michael Hoover at
the addresses or telephone number shown below.

FOR FURTHER INFORMATION CONTACT: Michael Hoover, Alcohol and Tobacco
Tax and Trade Bureau, 1310 G Street NW, Box 12, Washington, DC 20005;
telephone (202) 453-1039, ext. 135; or email
informationcollections@ttb.gov (please do not submit comments on the
information collections listed in this document to this email address).

SUPPLEMENTARY INFORMATION:

Request for Comments

The Department of the Treasury and its Alcohol and Tobacco Tax and
Trade Bureau (TTB), as part of a continuing

[[Page 10949]]

effort to reduce paperwork and respondent burden, invite the general
public and other Federal agencies to comment on the proposed or
continuing information collections listed below in this notice, as
required by the Paperwork Reduction Act of 1995 (44 U.S.C. 3501 et
seq.).
Comments submitted in response to this notice will be included or
summarized in our request for Office of Management and Budget (OMB)
approval of the relevant information collection. All comments are part
of the public record and subject to disclosure. Please do not include
any confidential or inappropriate material in comments.
For each information collection listed below, we invite comments
on: (a) Whether the information collection is necessary for the proper
performance of the agency's functions, including whether the
information has practical utility; (b) the accuracy of the agency's
estimate of the information collection's burden; (c) ways to enhance
the quality, utility, and clarity of the information collected; (d)
ways to minimize the information collection's burden on respondents,
including through the use of automated collection techniques or other
forms of information technology; and (e) estimates of capital or start-
up costs and costs of operation, maintenance, and purchase of services
to provide the requested information.

Information Collections Open for Comment

Currently, we are seeking comments on the following information
collections (forms, recordkeeping requirements, or questionnaires):
Title: Drawback on Distilled Spirits Exported.
OMB Number: 1513-0042.
TTB Form Number: F 5110.30.
Abstract: Under the Internal Revenue Code (IRC) at 26 U.S.C. 5062,
persons who export tax-paid distilled spirits may claim drawback of the
excise tax paid on those spirits, under regulations prescribed by the
Secretary of the Treasury (the Secretary). Under the TTB regulations,
persons use TTB F 5110.30 to claim drawback of the Federal alcohol
excise taxes paid on exported distilled spirits. The form requests,
among other information, data regarding the claimant, the tax-paid
spirits exported, and the amount of tax to be refunded. This
information collection is necessary to protect the revenue as it allows
TTB to verify that the excise tax has been paid on the spirits and that
the spirits have been exported.
Current Actions: TTB is submitting this information collection for
extension purposes only, and the information collection remains
unchanged. However, due to a decrease in the use of TTB F 5110.30, TTB
is decreasing the estimated total annual burden hours associated with
this information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 100.
Estimated Total Annual Burden Hours: 800.

Title: Application and Permit to Ship Puerto Rican Spirits to the
United Statement Without Payment of Tax.
OMB Number: 1513-0043.
TTB Form Number: F 5110.31.
Abstract: The IRC at 26 U.S.C. 7652 imposes excise tax on Puerto
Rican distilled spirits shipped to the United States for consumption or
sale. The IRC at 26 U.S.C. 5232 provides that distilled spirits
imported or brought into the United States in bulk containers may be
withdrawn from Customs custody and transferred to the bonded premises
of a distilled spirits plant without payment of tax. In addition, the
IRC at 26 U.S.C. 5314 allows Puerto Rican spirits, including denatured
distilled spirits, to be brought into the United States without payment
of tax under certain circumstances. Under the TTB regulations in 27 CFR
part 26, applicants use TTB F 5110.31 to apply for, and to document,
the shipment of Puerto Rican spirits to the United States without
payment of tax. The form identifies the consignor in Puerto Rico, the
consignee in the United States receiving the spirits, and the amount of
spirits to be shipped without payment of tax. This information is
necessary to protect the revenue.
Current Actions: TTB is submitting this information collection for
extension purposes. However, TTB is decreasing the estimated number of
respondents to this collection from 20 to 10 and is decreasing the
estimated annual burden hours from 750 to 375.

Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 10.
Estimated Total Annual Burden Hours: 375.

Title: Report of Removal, Transfer, or Sale of Processed Tobacco.
OMB Number: 1513-0130.
TTB Form Number: F 5250.2.
Abstract: The IRC at 26 U.S.C. 5722 requires manufacturers and
importers of tobacco products, processed tobacco, or cigarette papers
and tubes to make reports containing such information, in such form, at
such times, and for such periods as the Secretary by regulation
prescribes. While processed tobacco is not subject to Federal excise
tax, taxable tobacco products may be manufactured using processed
tobacco. Therefore, to protect the revenue by minimizing diversion of
processed tobacco to illegal manufacturers, TTB has issued regulations
that require manufacturers and importers of tobacco products or
processed tobacco to report on form TTB F 5250.2 on a daily basis each
transfer or sale of processed tobacco to entities that do not hold a
TTB tobacco-related permit.
Current Actions: TTB is submitting this information collection for
extension purposes only, and the information collection is unchanged.
However, TTB is decreasing the number of annual number of respondents,
responses, and burden hours associated with this information
collection. Since TTB first required this information collection in
2009, TTB has reported that all manufacturers and importers of tobacco
products and/or processed tobacco were potential respondents to this
collection. However, based on recent data, TTB finds that only a small
number of such entities sell or transfer processed tobacco to non-TTB
permit holders. Therefore, TTB is reducing the reported annual number
of respondents to this collection from 800 to 15, the annual number of
responses from 4,800 to 3,175, and the estimated number of annual
burden hours from 2,400 to 1,575.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 15.
Estimated Total Annual Burden Hours: 1,575.

Dated: March 8, 2018.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2018-05034 Filed 3-12-18; 8:45 am]
BILLING CODE 4810-31-P

10948 Federal Register / Vol. 83, No. 49 / Tuesday, March 13, 2018 / Notices

demand, surges in other demands, or to rental fees which are a significant collections listed below in this
replace breakdowns; these fleets will disincentive to rent solely for the document.
already have an ELD platform that in purpose of avoiding the ELD DATES: Comments are due on or before
many cases will be different from the regulations. May 14, 2018.
one installed on a rental truck. TRALA also states that, if the
ADDRESSES: As described below, you
TRALA states that FMCSA has exemption is granted, law enforcement
recognized the unique compliance may send comments on the information
officers would be better able to identify
concerns of the short-term CMV rental collections listed in this document
short-term rental vehicles. Under 49
vehicle market by granting a partial using the ‘‘Regulations.gov’’ online
CFR 390.21(e), a CMV rented for a
exemption from the ELD requirements comment form for this document, or you
period not to exceed 30 days is not
for vehicles rented for no longer than 8 may send written comments via U.S.
required to be marked with the name
days (82 FR 47306, October 11, 2017). mail or hand delivery. TTB no longer
and USDOT number of the operating
In addition, FMCSA has granted an ELD accepts public comments via email or
motor carrier if the vehicle otherwise is
waiver to TRALA until April 19, 2018, fax.
marked with the lessor’s name and • https://www.regulations.gov: Use
for CMVs rented for no longer than 30 USDOT number, and a copy of the
days (83 FR 2868, January 19, 2018). the comment form for this document
rental agreement is carried in the posted within Docket No. TTB–2018–
TRALA states that since FMCSA’s vehicle in accordance with that
October 11, 2017, decision granting an 0001 on ‘‘Regulations.gov,’’ the Federal
provision. Enforcement officials e-rulemaking portal, to submit
exemption of only 8 days for rental inspecting such a vehicle would
trucks, TRALA members have taken comments via the internet;
examine the short-term rental agreement • U.S. Mail: Michael Hoover,
several steps to resolve the ELD issues. to determine that the ELD requirement
These include meeting with customers, Regulations and Rulings Division,
does not apply to that vehicle. The Alcohol and Tobacco Tax and Trade
building cloud-based portal systems official would then check the driver’s
between ELD providers, and purchasing Bureau, 1310 G Street NW, Box 12,
paper record of duty status for Washington, DC 20005.
thousands of ELDs for rental trucks. compliance with the HOS regulations.
Nevertheless, TRALA members and • Hand Delivery/Courier in Lieu of
According to TRALA, their members Mail: Michael Hoover, Alcohol and
their customers state that they need represent about 25–30% of CMVs on the
additional time to come into full Tobacco Tax and Trade Bureau, 1310 G
road and are a key component of the Street NW, Suite 400, Washington, DC
compliance with ELD requirements. trucking industry. Allowing a further 20005.
IV. Request for Exemption exemption through December 31, 2018, Please submit separate comments for
TRALA is requesting an exemption to continue the transition efforts each specific information collection
until December 31, 2018, from the ELD ongoing since the final rule was listed in this document. You must
requirements in 49 CFR part 395, as published will give all businesses that reference the information collection’s
applied to drivers of property-carrying use rental trucks comfort that systems title, form or recordkeeping requirement
CMVs rented for any reason for no can be deployed to better address the number, and OMB number (if any) in
longer than 30 days. Lessors of short- difficulties confronted by the rental your comment.
term CMV rentals are struggling to meet truck market. You may view copies of this
A copy of TRALA’s application for document, the information collections
the current April 19, 2018, waiver
exemption is available for review in the listed in it and any associated
expiration deadline. TRALA states that
docket for this notice. instructions, and all comments received
its members continue to work diligently
with their customers, developing Issued on: March 5, 2018. in response to this document within
systems that will allow renters to record Larry W. Minor, Docket No. TTB–2018–0001 at https://
and report their hours seamlessly, and Associate Administrator for Policy. www.regulations.gov. A link to that
partnering with ELD providers to give [FR Doc. 2018–05001 Filed 3–12–18; 8:45 am]
docket is posted on the TTB website at
the most options available to rental https://www.ttb.gov/forms/comment-on-
BILLING CODE 4910–EX–P
customers. form.shtml. You may also obtain paper
According to TRALA, every copies of this document, the
customer’s needs are unique. An information collections described in it
DEPARTMENT OF THE TREASURY and any associated instructions, and any
additional period through the end of
this year to prepare for this transition Alcohol and Tobacco Tax and Trade comments received in response to this
would allow their members to continue Bureau document by contacting Michael Hoover
resolving the issues presented by new at the addresses or telephone number
technology and the need for individual [Docket No. TTB–2018–0001] shown below.
customer-based compliance strategies. It FOR FURTHER INFORMATION CONTACT:
Proposed Information Collections;
would also allow lessors to meet Michael Hoover, Alcohol and Tobacco
Comment Request (No. 68)
seasonal demand for short-term rental Tax and Trade Bureau, 1310 G Street
vehicles through the holiday season in AGENCY: Alcohol and Tobacco Tax and NW, Box 12, Washington, DC 20005;
November and December of this year Trade Bureau, Treasury. telephone (202) 453–1039, ext. 135; or
without disruptions. ACTION: Notice and request for email informationcollections@ttb.gov
TRALA states that allowing short- comments. (please do not submit comments on the
term CMV rental truck drivers to not information collections listed in this
amozie on DSK30RV082PROD with NOTICES

comply with ELD requirements until SUMMARY: As part of our continuing document to this email address).
December 31, 2018, will not have any effort to reduce paperwork and SUPPLEMENTARY INFORMATION:
impact on safety, nor will it provide a respondent burden, and as required by
safe harbor for drivers who may try to the Paperwork Reduction Act of 1995, Request for Comments
avoid compliance with the hours-of- the Alcohol and Tobacco Tax and Trade The Department of the Treasury and
service (HOS) regulations in general. Bureau (TTB) invites comments on the its Alcohol and Tobacco Tax and Trade
Nearly half the States now impose daily proposed or continuing information Bureau (TTB), as part of a continuing

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Federal Register / Vol. 83, No. 49 / Tuesday, March 13, 2018 / Notices 10949

effort to reduce paperwork and collection remains unchanged. cigarette papers and tubes to make
respondent burden, invite the general However, due to a decrease in the use reports containing such information, in
public and other Federal agencies to of TTB F 5110.30, TTB is decreasing the such form, at such times, and for such
comment on the proposed or continuing estimated total annual burden hours periods as the Secretary by regulation
information collections listed below in associated with this information prescribes. While processed tobacco is
this notice, as required by the collection. not subject to Federal excise tax, taxable
Paperwork Reduction Act of 1995 (44 Type of Review: Extension of a tobacco products may be manufactured
U.S.C. 3501 et seq.). currently approved collection. using processed tobacco. Therefore, to
Comments submitted in response to Affected Public: Businesses and other protect the revenue by minimizing
this notice will be included or for-profits. diversion of processed tobacco to illegal
summarized in our request for Office of Estimated Number of Respondents: manufacturers, TTB has issued
Management and Budget (OMB) 100. regulations that require manufacturers
approval of the relevant information Estimated Total Annual Burden and importers of tobacco products or
collection. All comments are part of the Hours: 800. processed tobacco to report on form
public record and subject to disclosure. Title: Application and Permit to Ship TTB F 5250.2 on a daily basis each
Please do not include any confidential Puerto Rican Spirits to the United transfer or sale of processed tobacco to
or inappropriate material in comments. Statement Without Payment of Tax. entities that do not hold a TTB tobacco-
For each information collection listed OMB Number: 1513–0043. related permit.
below, we invite comments on: (a) TTB Form Number: F 5110.31. Current Actions: TTB is submitting
Whether the information collection is Abstract: The IRC at 26 U.S.C. 7652 this information collection for extension
necessary for the proper performance of imposes excise tax on Puerto Rican purposes only, and the information
the agency’s functions, including distilled spirits shipped to the United collection is unchanged. However, TTB
whether the information has practical States for consumption or sale. The IRC is decreasing the number of annual
utility; (b) the accuracy of the agency’s at 26 U.S.C. 5232 provides that distilled number of respondents, responses, and
estimate of the information collection’s spirits imported or brought into the burden hours associated with this
burden; (c) ways to enhance the quality, United States in bulk containers may be information collection. Since TTB first
utility, and clarity of the information withdrawn from Customs custody and required this information collection in
collected; (d) ways to minimize the transferred to the bonded premises of a 2009, TTB has reported that all
information collection’s burden on distilled spirits plant without payment manufacturers and importers of tobacco
respondents, including through the use of tax. In addition, the IRC at 26 U.S.C. products and/or processed tobacco were
of automated collection techniques or 5314 allows Puerto Rican spirits, potential respondents to this collection.
other forms of information technology; including denatured distilled spirits, to However, based on recent data, TTB
and (e) estimates of capital or start-up be brought into the United States finds that only a small number of such
costs and costs of operation, without payment of tax under certain entities sell or transfer processed
maintenance, and purchase of services circumstances. Under the TTB tobacco to non-TTB permit holders.
to provide the requested information. regulations in 27 CFR part 26, Therefore, TTB is reducing the reported
Information Collections Open for applicants use TTB F 5110.31 to apply annual number of respondents to this
Comment for, and to document, the shipment of collection from 800 to 15, the annual
Puerto Rican spirits to the United States number of responses from 4,800 to
Currently, we are seeking comments without payment of tax. The form 3,175, and the estimated number of
on the following information collections identifies the consignor in Puerto Rico, annual burden hours from 2,400 to
(forms, recordkeeping requirements, or the consignee in the United States 1,575.
questionnaires): receiving the spirits, and the amount of Type of Review: Extension of a
Title: Drawback on Distilled Spirits currently approved collection.
spirits to be shipped without payment
Exported. Affected Public: Businesses and other
of tax. This information is necessary to
OMB Number: 1513–0042. for-profits.
TTB Form Number: F 5110.30. protect the revenue.
Current Actions: TTB is submitting Estimated Number of Respondents:
Abstract: Under the Internal Revenue 15.
Code (IRC) at 26 U.S.C. 5062, persons this information collection for extension
purposes. However, TTB is decreasing Estimated Total Annual Burden
who export tax-paid distilled spirits Hours: 1,575.
may claim drawback of the excise tax the estimated number of respondents to
paid on those spirits, under regulations this collection from 20 to 10 and is Dated: March 8, 2018.
prescribed by the Secretary of the decreasing the estimated annual burden Amy R. Greenberg,
Treasury (the Secretary). Under the TTB hours from 750 to 375. Director, Regulations and Rulings Division.
regulations, persons use TTB F 5110.30 Type of Review: Extension of a [FR Doc. 2018–05034 Filed 3–12–18; 8:45 am]
to claim drawback of the Federal currently approved collection. BILLING CODE 4810–31–P
alcohol excise taxes paid on exported Affected Public: Businesses and other
distilled spirits. The form requests, for-profits.
among other information, data regarding Estimated Number of Respondents: DEPARTMENT OF THE TREASURY
the claimant, the tax-paid spirits 10.
exported, and the amount of tax to be Estimated Total Annual Burden Bureau of the Fiscal Service
refunded. This information collection is Hours: 375.
Proposed Collection of Information:
amozie on DSK30RV082PROD with NOTICES

necessary to protect the revenue as it Title: Report of Removal, Transfer, or
Schedule of Excess Risks
allows TTB to verify that the excise tax Sale of Processed Tobacco.
has been paid on the spirits and that the OMB Number: 1513–0130. Notice and request for
ACTION:
spirits have been exported. TTB Form Number: F 5250.2. comments.
Current Actions: TTB is submitting Abstract: The IRC at 26 U.S.C. 5722
this information collection for extension requires manufacturers and importers of SUMMARY: The Department of the
purposes only, and the information tobacco products, processed tobacco, or Treasury, as part of its continuing effort

VerDate Sep<11>2014 17:47 Mar 12, 2018 Jkt 244001 PO 00000 Frm 00127 Fmt 4703 Sfmt 4703 E:\FR\FM\13MRN1.SGM 13MRN1

Document Created: 2018-03-13 01:56:41
Document Modified: 2018-03-13 01:56:41

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 and request for comments.
Dates		Comments are due on or before May 14, 2018.
Contact		Michael Hoover, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW, Box 12, Washington, DC 20005; telephone (202) 453-1039, ext. 135; or email [email protected] (please do not submit comments on the
FR Citation		83 FR 10948

83 FR 10948 - Proposed Information Collections; Comment Request (No. 68)

DEPARTMENT OF THE TREASURYAlcohol and Tobacco Tax and Trade Bureau

Federal Register Volume 83, Issue 49 (March 13, 2018)

DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau