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)

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 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