83 FR 40651 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Tax and Trade Bureau Information Collection Requests

DEPARTMENT OF THE TREASURY

Federal Register Volume 83, Issue 158 (August 15, 2018)

Page Range		40651-40652
FR Document		2018-17581

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 158 (Wednesday, August 15, 2018)

[Federal Register Volume 83, Number 158 (Wednesday, August 15, 2018)]
[Notices]
[Pages 40651-40652]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-17581]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple Tax and Trade Bureau 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 September 14, 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: 

Alcohol and Tobacco Tax and Trade Bureau (TTB)

    Title: Drawback on Distilled Spirits Exported.
    OMB Control Number: 1513-0042.
    Type of Review: Revision of a currently approved collection.
    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

[[Page 40652]]

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.
    Form: TTB F 5110.30.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 800.

    Title: Application and Permit to Ship Puerto Rican Spirits to the 
United States without Payment of Tax.
    OMB Control Number: 1513-0043.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 7652 imposes 
on Puerto Rican distilled spirits shipped to the United States for 
consumption or sale a tax equal to the internal revenue tax (excise 
tax) imposed in the United States on distilled spirits of domestic 
manufacture. However, the IRC at 26 U.S.C. 5232 provides that distilled 
spirits imported or brought into the United States in bulk containers 
may, under regulations prescribed by the Secretary, be withdrawn from 
Customs custody and transferred to the bonded premises of a domestic 
distilled spirits plant without payment of the internal revenue tax 
imposed on such spirits. The IRC at 26 U.S.C. 5314 also states that 
spirits may be withdrawn from the bonded premises of a distilled 
spirits plant in Puerto Rico pursuant to an authorization issued under 
the laws of Puerto Rico. Under those IRC authorities, TTB has issued 
regulations in 27 CFR part 26, Liquors and Articles from Puerto Rico 
and the Virgin Islands, which require respondents to use form TTB F 
5110.31 to apply for and receive permission to ship Puerto Rican 
distilled spirits to the United States without payment of Federal 
excise tax. The form identifies the specific spirits to be shipped, the 
amount of spirits shipped and received, and the shipment's consignor in 
Puerto Rico and consignee in the United States. The collected 
information is necessary to protect the revenue.
    Form: TTB F 5110.31.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 375.

    Title: Reports of Removal, Transfer, or Sale of Processed Tobacco.
    OMB Control Number: 1513-0130.
    Type of Review: Revision of a currently approved collection.
    Abstract: The Internal Revenue Code at 26 U.S.C. 5722 requires 
importers and manufacturers 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 under the IRC, tobacco products subject to such 
taxes may be manufactured using processed tobacco. To protect the 
revenue by minimizing diversion of processed tobacco to illegal 
manufacturers, TTB has issued regulations that require persons holding 
TTB permits as importers or manufacturers of processed tobacco or 
tobacco products to report all removals, transfers, or sales of 
processed tobacco made for export or for shipment to any domestic 
entity that does not hold a such a permit or a permit to operate as an 
export warehouse proprietor. In general, respondents must report each 
such shipment by the close of the next business day using form TTB F 
5250.2. However, exporters may apply to TTB to report removals made for 
export using a monthly summary report. TTB F 5250.2 and the monthly 
summary report require information identifying the TTB permit holder 
making the processed tobacco shipment, the type and quantity of 
processed tobacco shipped, the person(s) purchasing (or receiving) and 
delivering the processed tobacco, and the destination address of the 
shipment.
    Form: TTB F 5250.2.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 1,613.


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

    Dated: August 10, 2018.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2018-17581 Filed 8-14-18; 8:45 am]
 BILLING CODE 4810-31-P

$40652 Federal Register / Vol. 83, No. 158 / Wednesday, August 15, 2018 / Notices paid on those spirits, under regulations plant without payment of the internal to Federal excise tax under the IRC, prescribed by the Secretary of the revenue tax imposed on such spirits. tobacco products subject to such taxes Treasury (the Secretary). Under the TTB The IRC at 26 U.S.C. 5314 also states may be manufactured using processed regulations, persons use TTB F 5110.30 that spirits may be withdrawn from the tobacco. To protect the revenue by to claim drawback of the Federal bonded premises of a distilled spirits minimizing diversion of processed alcohol excise taxes paid on exported plant in Puerto Rico pursuant to an tobacco to illegal manufacturers, TTB distilled spirits. The form requests, authorization issued under the laws of has issued regulations that require among other information, data regarding Puerto Rico. Under those IRC persons holding TTB permits as the claimant, the tax-paid spirits authorities, TTB has issued regulations importers or manufacturers of processed exported, and the amount of tax to be in 27 CFR part 26, Liquors and Articles tobacco or tobacco products to report all refunded. This information collection is from Puerto Rico and the Virgin Islands, removals, transfers, or sales of processed necessary to protect the revenue as it which require respondents to use form tobacco made for export or for shipment allows TTB to verify that the excise tax TTB F 5110.31 to apply for and receive to any domestic entity that does not has been paid on the spirits and that the permission to ship Puerto Rican hold a such a permit or a permit to spirits have been exported. distilled spirits to the United States operate as an export warehouse Form: TTB F 5110.30. without payment of Federal excise tax. proprietor. In general, respondents must Affected Public: Businesses or other The form identifies the specific spirits report each such shipment by the close for-profits. to be shipped, the amount of spirits of the next business day using form TTB Estimated Total Annual Burden shipped and received, and the F 5250.2. However, exporters may apply Hours: 800. shipment’s consignor in Puerto Rico and to TTB to report removals made for Title: Application and Permit to Ship consignee in the United States. The export using a monthly summary report. Puerto Rican Spirits to the United States collected information is necessary to TTB F 5250.2 and the monthly summary without Payment of Tax. protect the revenue. report require information identifying OMB Control Number: 1513–0043. Form: TTB F 5110.31. the TTB permit holder making the Type of Review: Extension without Affected Public: Businesses or other processed tobacco shipment, the type change of a currently approved for-profits. and quantity of processed tobacco collection. Estimated Total Annual Burden shipped, the person(s) purchasing (or Abstract: The Internal Revenue Code Hours: 375. receiving) and delivering the processed (IRC) at 26 U.S.C. 7652 imposes on Title: Reports of Removal, Transfer, or tobacco, and the destination address of Puerto Rican distilled spirits shipped to Sale of Processed Tobacco. the shipment. the United States for consumption or OMB Control Number: 1513–0130. Form: TTB F 5250.2. sale a tax equal to the internal revenue Type of Review: Revision of a Affected Public: Businesses or other tax (excise tax) imposed in the United currently approved collection. for-profits. States on distilled spirits of domestic Abstract: The Internal Revenue Code Estimated Total Annual Burden manufacture. However, the IRC at 26 at 26 U.S.C. 5722 requires importers and Hours: 1,613. U.S.C. 5232 provides that distilled manufacturers of tobacco products, Authority: 44 U.S.C. 3501 et seq. spirits imported or brought into the processed tobacco, or cigarette papers United States in bulk containers may, and tubes to make reports containing Dated: August 10, 2018. under regulations prescribed by the such information, in such form, at such Spencer W. Clark, Secretary, be withdrawn from Customs times, and for such periods as the Treasury PRA Clearance Officer. custody and transferred to the bonded Secretary by regulation prescribes. [FR Doc. 2018–17581 Filed 8–14–18; 8:45 am] premises of a domestic distilled spirits While processed tobacco is not subject BILLING CODE 4810–31–P daltland on DSKBBV9HB2PROD with NOTICES VerDate Sep<11>2014 18:28 Aug 14, 2018 Jkt 244001 PO 00000 Frm 00154 Fmt 4703 Sfmt 9990 E:\FR\FM\15AUN1.SGM 15AUN1$

Document Created: 2018-08-15 01:25:31
Document Modified: 2018-08-15 01:25:31

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 September 14, 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 40651