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)

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, 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 
[email protected] (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