83 FR 13586 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple TTB Information Collection Requests

DEPARTMENT OF THE TREASURY

Federal Register Volume 83, Issue 61 (March 29, 2018)

Page Range		13586-13588
FR Document		2018-06305

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 83 Issue 61 (Thursday, March 29, 2018)

[Federal Register Volume 83, Number 61 (Thursday, March 29, 2018)]
[Notices]
[Pages 13586-13588]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-06305]


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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 April 30, 2018 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 Quintana by emailing [email protected], calling 
(202) 622-0489, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION: 

[[Page 13587]]

Alcohol and Tobacco Tax & Trade Bureau (TTB)

    1. Title: Volatile Fruit-Flavor Concentrate Plants--Applications 
and Related Records (TTB REC 5520/2).
    OMB Control Number: 1513-0006.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: In general, chapter 51 of the Internal Revenue Code (IRC; 
26 U.S.C.) sets forth Federal excise tax rates and application, permit, 
and other requirements related to alcohol products produced in or 
imported into the United States. However, while volatile fruit-flavor 
concentrates contain alcohol when they are manufactured from the mash 
or juice of a fruit by an evaporative process, under the IRC at 26 
U.S.C. 5511, alcohol excise tax and most other provisions of chapter 51 
do not apply to such concentrates if their manufacturers file 
applications, keep records, and meet certain other requirements 
prescribed by regulation for the protection of the revenue. Under the 
TTB regulations in 27 CFR part 18, respondents apply to register 
volatile fruit-flavor plants using form TTB F 5520.3. The TTB 
regulations also require the filing of an amended TTB F 5520.3 to 
report any change affecting the accuracy of the original application, 
as well as the filing of letterhead applications regarding certain 
volatile fruit-flavor concentrate plant matters not covered by TTB F 
5520.3. In addition, volatile fruit-flavor concentrate manufacturers 
are required to maintain an ongoing record file of all approved 
applications forms and letters and any related supporting documents on 
or convenient to their plant premises. TTB uses the application 
information and record file to identify the persons responsible for, 
the location of, the distilling equipment in, and operations conducted 
at a concentrate plant in order to protect the revenue since volatile 
fruit-flavors could be diverted for use as taxable alcohol beverages.
    Form: TTB F 5520.3.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 110.

    2. Title: Volatile Fruit-Flavor Concentrate Manufacturers--Annual 
Report, and Usual and Customary Business Records (TTB REC 5520/1).
    OMB Control Number: 1513-0022.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: In general, chapter 51 of the Internal Revenue Code (IRC; 
26 U.S.C.) sets forth Federal excise tax rates and application, permit, 
and other requirements related to alcohol products produced in or 
imported into the United States. However, while volatile fruit-flavor 
concentrates contain alcohol when they are manufactured from the mash 
or juice of a fruit by an evaporative process, under the IRC at 26 
U.S.C. 5511, alcohol excise tax and most other provisions of chapter 51 
do not apply to such concentrates if their manufacturers file 
applications, keep records, submit reports, and meet certain other 
requirements prescribed by regulation for the protection of the 
revenue. As authorized by that IRC section, the TTB regulations in 27 
CFR part 18 require volatile fruit-flavor concentrate manufacturers to 
submit an annual summary report using form TTB F 5520.2 to account for 
all concentrates produced, removed, or treated so as to be unfit for 
beverage use. Concentrate manufacturers compile this report from usual 
and customary records kept during the normal course of business, and, 
under the part 18 regulations, respondents must retain such records for 
3 years. The annual summary reports and their supporting records are 
necessary to protect the revenue; TTB uses the required information to 
verify that volatile fruit-flavor concentrates, which contain untaxed 
alcohol, are not being diverted to taxable alcohol beverage use.
    Form: TTB F 5520.2.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 18.

    3. Title: Distilled Spirits Production Records (TTB REC 5110/01) 
and Monthly Report of Production Operations.
    OMB Control Number: 1513-0047.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5001 sets 
forth, in general, the Federal excise tax rates for distilled spirits 
produced in or imported into the United States, and at 26 U.S.C. 5207 
the IRC requires distilled spirit plant (DSP) proprietors to maintain 
records of production, storage, denaturation, and processing activities 
and to render reports covering those operations, as may be prescribed 
by regulation. The TTB regulations in 27 CFR part 19 require DSP 
proprietors to keep records regarding the production materials used to 
produce spirits, the amount of spirits produced, the withdrawal of 
spirits from the production account, and the production of spirits 
byproducts, which must be maintained for at least 3 years. Based on 
those records, the part 19 regulations also require DSP proprietors to 
submit monthly reports of production operations on TTB F 5110.40. To 
protect the revenue, TTB uses the collected information to verify the 
amount of distilled spirits produced at a DSP, to account for the 
proprietor's resulting excise tax liability, and to determine the 
amount of bond coverage required, if any.
    Form: TTB F 5110.40.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 38,400.

    4. Title: Wholesale Dealers Records of Receipt of Alcoholic 
Beverages, Disposition of Distilled Spirits, and Monthly Summary 
Report, TTB REC 5170/2.
    OMB Control Number: 1513-0065.
    Type of Review: Revision of a currently approved collection.
    Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5121 
requires wholesale dealers in liquors to keep daily records of all 
distilled spirits received and disposed of, and, at the Secretary's 
discretion, to submit periodic summaries of those daily records. This 
IRC section also requires wholesale dealers in liquors and wholesale 
dealers in beer to keep daily records of all wine and beer received. In 
addition, section 5121 authorizes the Secretary to issue regulations 
regarding the keeping and submission of these records and summary 
reports by such wholesale dealers. The IRC at 26 U.S.C. 5123 also sets 
forth retention and inspection requirements for the required wholesale 
dealer records and reports. Under these IRC authorities, TTB has issued 
regulations applicable to wholesale dealers, which are contained in 27 
CFR part 31. These regulations require wholesale dealers to keep usual 
and customary business records, such as consignment and purchase 
invoices, to document their daily receipt and disposition of distilled 
spirits and their daily receipt of wine and beer. TTB, at its 
discretion, also may require a particular wholesale liquor dealer to 
submit monthly summary reports regarding all distilled spirits received 
and disposed of on a daily basis. In addition, the TTB regulations 
require that wholesaler dealers keep the required records and copies of 
any required monthly summary reports at their place of business, 
available for TTB inspection, for at least 3 years.
    Form: None.
    Affected Public: Businesses or other for-profits.

[[Page 13588]]

    Estimated Total Annual Burden Hours: 1,200.

    5. Title: Specific and Continuing Export Bonds for Distilled 
Spirits or Wine.
    OMB Control Number: 1513-0135.
    Type of Review: Revision of a currently approved collection.
    Abstract: The IRC at 26 U.S.C. 5175, 5214, and 5362 authorizes 
exporters (other than proprietors of distilled spirits plants or bonded 
wine premises) to withdraw distilled spirits and wine, without payment 
of tax, for export if the exporter provides a bond, as prescribed by 
regulation. In order to protect the revenue and provide exporters with 
a degree of flexibility based on individual need, the TTB alcohol 
export regulations in 27 CFR part 28 allow exporters to file either a 
specific bond using TTB F 5100.25 to cover a single shipment or a 
continuing bond using TTB F 5100.30 to cover export shipments made from 
time to time.
    Form: TTB F 5100.25, TTB F 5100.30.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 20.

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

    Dated: March 26, 2018.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2018-06305 Filed 3-28-18; 8:45 am]
 BILLING CODE 4810-31-P

Federal Register / Vol. 83, No. 61 / Thursday, March 29, 2018 / Notices 13587

Alcohol and Tobacco Tax & Trade sets forth Federal excise tax rates and of spirits byproducts, which must be
Bureau (TTB) application, permit, and other maintained for at least 3 years. Based on
1. Title: Volatile Fruit-Flavor requirements related to alcohol products those records, the part 19 regulations
Concentrate Plants—Applications and produced in or imported into the United also require DSP proprietors to submit
Related Records (TTB REC 5520/2). States. However, while volatile fruit- monthly reports of production
OMB Control Number: 1513–0006. flavor concentrates contain alcohol operations on TTB F 5110.40. To protect
Type of Review: Extension without when they are manufactured from the the revenue, TTB uses the collected
change of a currently approved mash or juice of a fruit by an information to verify the amount of
collection. evaporative process, under the IRC at 26 distilled spirits produced at a DSP, to
Abstract: In general, chapter 51 of the U.S.C. 5511, alcohol excise tax and most account for the proprietor’s resulting
Internal Revenue Code (IRC; 26 U.S.C.) other provisions of chapter 51 do not excise tax liability, and to determine the
sets forth Federal excise tax rates and apply to such concentrates if their amount of bond coverage required, if
application, permit, and other manufacturers file applications, keep any.
records, submit reports, and meet Form: TTB F 5110.40.
requirements related to alcohol products
certain other requirements prescribed by Affected Public: Businesses or other
produced in or imported into the United
regulation for the protection of the for-profits.
States. However, while volatile fruit- Estimated Total Annual Burden
flavor concentrates contain alcohol revenue. As authorized by that IRC
section, the TTB regulations in 27 CFR Hours: 38,400.
when they are manufactured from the
part 18 require volatile fruit-flavor 4. Title: Wholesale Dealers Records of
mash or juice of a fruit by an
concentrate manufacturers to submit an Receipt of Alcoholic Beverages,
evaporative process, under the IRC at 26
annual summary report using form TTB Disposition of Distilled Spirits, and
U.S.C. 5511, alcohol excise tax and most
F 5520.2 to account for all concentrates Monthly Summary Report, TTB REC
other provisions of chapter 51 do not 5170/2.
apply to such concentrates if their produced, removed, or treated so as to
be unfit for beverage use. Concentrate OMB Control Number: 1513–0065.
manufacturers file applications, keep Type of Review: Revision of a
records, and meet certain other manufacturers compile this report from
currently approved collection.
requirements prescribed by regulation usual and customary records kept Abstract: The Internal Revenue Code
for the protection of the revenue. Under during the normal course of business, (IRC) at 26 U.S.C. 5121 requires
the TTB regulations in 27 CFR part 18, and, under the part 18 regulations, wholesale dealers in liquors to keep
respondents apply to register volatile respondents must retain such records daily records of all distilled spirits
fruit-flavor plants using form TTB F for 3 years. The annual summary reports received and disposed of, and, at the
5520.3. The TTB regulations also and their supporting records are Secretary’s discretion, to submit
require the filing of an amended TTB F necessary to protect the revenue; TTB periodic summaries of those daily
5520.3 to report any change affecting the uses the required information to verify records. This IRC section also requires
accuracy of the original application, as that volatile fruit-flavor concentrates, wholesale dealers in liquors and
well as the filing of letterhead which contain untaxed alcohol, are not wholesale dealers in beer to keep daily
applications regarding certain volatile being diverted to taxable alcohol records of all wine and beer received. In
fruit-flavor concentrate plant matters beverage use. addition, section 5121 authorizes the
not covered by TTB F 5520.3. In Form: TTB F 5520.2. Secretary to issue regulations regarding
addition, volatile fruit-flavor Affected Public: Businesses or other the keeping and submission of these
concentrate manufacturers are required for-profits. records and summary reports by such
to maintain an ongoing record file of all Estimated Total Annual Burden wholesale dealers. The IRC at 26 U.S.C.
approved applications forms and letters Hours: 18. 5123 also sets forth retention and
and any related supporting documents 3. Title: Distilled Spirits Production inspection requirements for the required
on or convenient to their plant Records (TTB REC 5110/01) and wholesale dealer records and reports.
premises. TTB uses the application Monthly Report of Production Under these IRC authorities, TTB has
information and record file to identify Operations. issued regulations applicable to
the persons responsible for, the location OMB Control Number: 1513–0047. wholesale dealers, which are contained
of, the distilling equipment in, and Type of Review: Extension without in 27 CFR part 31. These regulations
operations conducted at a concentrate change of a currently approved require wholesale dealers to keep usual
plant in order to protect the revenue collection. and customary business records, such as
since volatile fruit-flavors could be Abstract: The Internal Revenue Code consignment and purchase invoices, to
diverted for use as taxable alcohol (IRC) at 26 U.S.C. 5001 sets forth, in document their daily receipt and
beverages. general, the Federal excise tax rates for disposition of distilled spirits and their
Form: TTB F 5520.3. distilled spirits produced in or imported daily receipt of wine and beer. TTB, at
Affected Public: Businesses or other into the United States, and at 26 U.S.C. its discretion, also may require a
for-profits. 5207 the IRC requires distilled spirit particular wholesale liquor dealer to
Estimated Total Annual Burden plant (DSP) proprietors to maintain submit monthly summary reports
Hours: 110. records of production, storage, regarding all distilled spirits received
2. Title: Volatile Fruit-Flavor denaturation, and processing activities and disposed of on a daily basis. In
Concentrate Manufacturers—Annual and to render reports covering those addition, the TTB regulations require
operations, as may be prescribed by
sradovich on DSK3GMQ082PROD with NOTICES

Report, and Usual and Customary that wholesaler dealers keep the
Business Records (TTB REC 5520/1). regulation. The TTB regulations in 27 required records and copies of any
OMB Control Number: 1513–0022. CFR part 19 require DSP proprietors to required monthly summary reports at
Type of Review: Extension without keep records regarding the production their place of business, available for
change of a currently approved materials used to produce spirits, the TTB inspection, for at least 3 years.
collection. amount of spirits produced, the Form: None.
Abstract: In general, chapter 51 of the withdrawal of spirits from the Affected Public: Businesses or other
Internal Revenue Code (IRC; 26 U.S.C.) production account, and the production for-profits.

VerDate Sep<11>2014 19:09 Mar 28, 2018 Jkt 244001 PO 00000 Frm 00119 Fmt 4703 Sfmt 4703 E:\FR\FM\29MRN1.SGM 29MRN1

$13588 Federal Register / Vol. 83, No. 61 / Thursday, March 29, 2018 / Notices Estimated Total Annual Burden DEPARTMENT OF THE TREASURY Internal Revenue Service (IRS) Hours: 1,200. Agency Information Collection Title: Changes in Periods of 5. Title: Specific and Continuing Activities; Submission for OMB Accounting. Export Bonds for Distilled Spirits or Review; Comment Request; Changes OMB Control Number: 1545–1786. Wine. in Periods of Accounting Type of Review: Revision of a OMB Control Number: 1513–0135. currently approved collection. AGENCY: Departmental Offices, U.S. Type of Review: Revision of a Department of the Treasury. Abstract: This previously approved currently approved collection. ACTION: Notice. Revenue Procedure’s 2006–45 (modified and clarified by 2007–64), 2006–46, and Abstract: The IRC at 26 U.S.C. 5175, 2002–39 (modified by 2003–79) provide SUMMARY: The Department of the 5214, and 5362 authorizes exporters Treasury will submit the following the comprehensive administrative rules (other than proprietors of distilled information collection requests to the and guidance for affected taxpayers spirits plants or bonded wine premises) Office of Management and Budget adopting, changing, or retaining annual to withdraw distilled spirits and wine, (OMB) for review and clearance in accounting periods, for federal income without payment of tax, for export if the accordance with the Paperwork tax purposes. In order to determine exporter provides a bond, as prescribed Reduction Act of 1995, on or after the whether a taxpayer has properly by regulation. In order to protect the date of publication of this notice. The adopted, changed to, or retained an revenue and provide exporters with a public is invited to submit comments on annual accounting period, certain degree of flexibility based on individual these requests. information regarding the taxpayer’s need, the TTB alcohol export DATES: Comments should be received on qualification for and use of the regulations in 27 CFR part 28 allow or before April 30, 2018 to be assured requested annual accounting period is exporters to file either a specific bond of consideration. required. The revenue procedures using TTB F 5100.25 to cover a single ADDRESSES: Send comments regarding request the information necessary to shipment or a continuing bond using the burden estimate, or any other aspect make that determination when the TTB F 5100.30 to cover export of the information collection, including information is not otherwise available. shipments made from time to time. suggestions for reducing the burden, to The only collection of information being (1) Office of Information and Regulatory reported under this ICR is the Form: TTB F 5100.25, TTB F 5100.30. Affairs, Office of Management and information in Revenue Procedure Affected Public: Businesses or other Budget, Attention: Desk Officer for 2002–39. The burden under Revenue for-profits. Treasury, New Executive Office Procedure 2006–45 and 2006–46 are Estimated Total Annual Burden Building, Room 10235, Washington, DC being reported under their respective Hours: 20. 20503, or email at OIRA_Submission@ forms (1545–0134 and 1545–0123). OMB.EOP.gov and (2) Treasury PRA Forms: None. Authority: 44 U.S.C. 3501 et seq. Clearance Officer, 1750 Pennsylvania Affected Public: Businesses or other Dated: March 26, 2018. Ave. NW, Suite 8142, Washington, DC for-profits. Spencer W. Clark, 20220, or email at PRA@treasury.gov. Estimated Total Annual Burden Treasury PRA Clearance Officer. FOR FURTHER INFORMATION CONTACT: Hours: 600. [FR Doc. 2018–06305 Filed 3–28–18; 8:45 am] Copies of the submissions may be obtained from Jennifer Quintana by Authority: 44 U.S.C. 3501 et seq. BILLING CODE 4810–31–P emailing PRA@treasury.gov, calling Dated: March 26, 2018. (202) 622–0489, or viewing the entire Jennifer P. Quintana, information collection request at Treasury PRA Clearance Officer. www.reginfo.gov. [FR Doc. 2018–06340 Filed 3–28–18; 8:45 am] SUPPLEMENTARY INFORMATION: BILLING CODE 4830–01–P sradovich on DSK3GMQ082PROD with NOTICES VerDate Sep<11>2014 19:09 Mar 28, 2018 Jkt 244001 PO 00000 Frm 00120 Fmt 4703 Sfmt 9990 E:\FR\FM\29MRN1.SGM 29MRN1$

Document Created: 2018-03-29 00:25:52
Document Modified: 2018-03-29 00:25:52

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 April 30, 2018 to be assured of consideration.
Contact		Copies of the submissions may be obtained from Jennifer Quintana by emailing [email protected], calling (202) 622-0489, or viewing the entire information collection request at www.reginfo.gov.
FR Citation		83 FR 13586