83 FR 205 - Proposed Information Collections; Comment Request (No. 67)

DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau

Federal Register Volume 83, Issue 1 (January 2, 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 1 (Tuesday, January 2, 2018)]
[Notices]
[Pages 205-206]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-28024]



[[Page 205]]

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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. 67)

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 March 5, 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-2017-0003 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 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: Applications--Volatile Fruit-Flavor Concentrate Plants, TTB 
REC 5520/2.
    OMB Number: 1513-0006.
    TTB Form Number: F 5520.3.
    TTB Recordkeeping Number: REC 5520/2.
    Abstract: Under the authority of the Internal Revenue Code (IRC) at 
26 U.S.C. 5511, persons who wish to establish premises to manufacture 
volatile fruit-flavor concentrates are required to file an application. 
Under the TTB regulations, the application must be submitted on TTB F 
5520.3. TTB uses the application information to identify persons 
responsible for such manufacture since these products contain ethyl 
alcohol that could be diverted for use as alcohol beverages, with 
consequent loss of revenue. TTB regulations also require the filing of 
an amended TTB F 5520.3 to report any changes affecting the accuracy of 
the original application. In addition, the TTB regulations require the 
filing of letterhead applications for certain volatile fruit flavor 
concentrate plant matters not covered by the application form. TTB uses 
the required records to ensure that the concentrates are manufactured 
in compliance with Federal law and regulations. Proprietors must 
maintain a file of applications forms and letters, and the required 
records must be retained for 3 years.
    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 number of volatile fruit-
flavor concentrate manufacturing premises, the Bureau is decreasing the 
estimated number of annual respondents, responses, and burden hours.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 55.
    Estimated Total Annual Burden Hours: 110.

    Title: Annual Report of Concentrate Manufacturers and Usual and 
Customary Business Records--Volatile Fruit Flavor Concentrate, TTB REC 
5520/1.
    OMB Number: 1513-0022.
    TTB Form Number: F 5520.2.
    TTB Recordkeeping Number: REC 5520/1.
    Abstract: As authorized by the IRC at 26 U.S.C. 5511, the TTB 
regulations require manufacturers of volatile fruit-flavor concentrates 
to provide reports as necessary to ensure the protection of the 
revenue. The report, TTB F 5520.2, accounts for all concentrates 
manufactured, removed, or treated so as to be unfit for beverage use. 
TTB

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requires this information to verify that alcohol is not being diverted, 
thereby jeopardizing tax revenues. The records used to compile this 
report are usual and customary business records that the manufacturer 
would maintain in the course of doing business. These reports and 
records must be retained for 3 years from the date prepared or 3 years 
from the date of the last entry, whichever is later.
    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 number of volatile fruit-
flavor concentrate manufacturing premises, the Bureau is decreasing the 
estimated number of annual respondents, responses, and burden hours.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 55.
    Estimated Total Annual Burden Hours: 19.

    Title: Distilled Spirits Records (TTB REC 5110/01) and Monthly 
Report of Production Operations.
    OMB Number: 1513-0047.
    TTB Form Number: F 5110.40.
    TTB Recordkeeping Number: REC 5110/01.
    Abstract: The IRC at 26 U.S.C. 5001 imposes, in general, an excise 
tax on distilled spirits of $13.50 per proof gallon. The IRC at 26 
U.C.C. 5207 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 submit a Monthly Report of Production Operations on 
TTB F 5110.40, and, in support of that report, maintain records 
regarding materials used to produce the spirits, production and 
withdrawal of spirits from the production account, and byproduct spirit 
production. Proprietors must maintain the required records for at least 
3 years. TTB uses the collected information to account for a DSP 
proprietor's tax liability and adequacy of bond coverage to protect the 
revenue, and to ensure compliance with relevant statutes and 
regulations.
    Current Actions: TTB is submitting this information collection for 
extension purposes only, and the information collection is unchanged. 
However, TTB is increasing the number of respondents, responses, and 
estimated annual burden hours due to growth in the number of 
distillers.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 1,600.
    Estimated Total Annual Burden Hours: 38,400.

    Title: Wholesale Dealers Records of Receipt of Alcohol Beverages, 
Disposition of Distilled Spirits, and Monthly Summary Report, TTB REC 
5170/2.
    OMB Number: 1513-0065.
    TTB Recordkeeping Number: REC 5170/2.
    Abstract: The IRC at 26 U.S.C. 5121 requires wholesale liquor 
dealers to keep daily records of receipt and disposition of distilled 
spirits, and a record of all wine and beer the dealer receives. These 
usual and customary records of receipt and disposition describe the 
activities of a wholesale dealer and provide an audit trail from point 
of production to point of sale for these taxable commodities. The TTB 
regulations also provide that TTB may require, in certain 
circumstances, that a wholesale dealer submit a monthly summary report 
of receipt and disposition of alcohol beverages. The retention 
requirement for these records and report is 3 years.
    Current Actions: TTB is submitting this information collection for 
extension purposes only, and the information collection is unchanged. 
However, as a matter of agency discretion, TTB is adjusting the number 
of respondents associated with this information collection. Previously, 
TTB did not report all wholesale dealers that it regulates as 
respondents to this information collection because, under the Paperwork 
Reduction Act (see 5 CFR 1320.3(b)(2)), the keeping of usual and 
customary business records during the normal course of business imposes 
no burden on respondents. However, as a matter of agency discretion, 
TTB is now reporting all of the estimated 24,300 wholesale dealers that 
it regulates as respondents to this information collection. TTB notes, 
however, that because the keeping of usual and customary business 
records imposes no burden on respondents, the estimated annual burden 
hours associated with this collection remains at 1,200 hours, which 
accounts for the burden imposed on the estimated 50 wholesale dealers 
that TTB requires to submit monthly summary reports.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 24,300.
    Estimated Total Annual Burden Hours: 1,200.

    Title: Specific and Continuing Export Bonds for Distilled Spirits 
and Wine.
    OMB Number: 1513-0135.
    TTB Form Number: F 5100.25 and F 5100.30.
    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 export shipment or 
a continuing bond using TTB F 5100.30 to cover export shipments made 
from time to time.
    Current Actions: TTB is submitting this information collection as a 
revision. In addition to requesting re-approval of TTB F 5100.25, 
Specific Export Bond--Distilled Spirits or Wine, as an information 
collection instrument under this information collection request, TTB is 
submitting TTB F 5100.30, Continuing Export Bond--Distilled Spirits and 
Wine, for approval as an additional information collection instrument 
under this information collection request. TTB also is increasing the 
number of respondents to this information collection request from 6 to 
20 (10 for each of the two forms), is increasing the reported per-
burden response from 15 minutes to 1 hour (which is the per-response 
burden stated on each form), and, as a result, is increasing the annual 
estimated burden hours from 2 hours to 20 hours. In addition, TTB is 
revising the title of this information collection to include reference 
to both the Specific and Continuing Export Bonds for Distilled Spirits 
and Wine.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 20.
    Estimated Total Annual Burden Hours: 20.

    Dated: December 22, 2017.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2017-28024 Filed 12-29-17; 8:45 am]
 BILLING CODE 4810-31-P