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)

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, 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.

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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 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