83_FR_61191 83 FR 60963 - Proposed Information Collections; Comment Request (No. 72)

83 FR 60963 - Proposed Information Collections; Comment Request (No. 72)

DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau

Federal Register Volume 83, Issue 228 (November 27, 2018)

Page Range60963-60965
FR Document2018-25530

As part of our continuing effort to reduce paperwork and respondent burden, and as required by the Paperwork Reduction Act of 1995, we invite comments on the proposed or continuing information collections listed below in this notice.

Federal Register, Volume 83 Issue 228 (Tuesday, November 27, 2018)
[Federal Register Volume 83, Number 228 (Tuesday, November 27, 2018)]
[Notices]
[Pages 60963-60965]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-25530]


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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. 72)

AGENCY: Alcohol and Tobacco Tax and Trade Bureau (TTB); Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

SUMMARY: As part of our continuing effort to reduce paperwork and 
respondent burden, and as required by the Paperwork Reduction Act of 
1995, we invite comments on the proposed or continuing information 
collections listed below in this notice.

DATES: We must receive your written comments on or before January 28, 
2019.

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.
     http://www.regulations.gov: Use the comment form for this 
document posted within Docket No. TTB-2018-0001 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 http://www.regulations.gov. A link to that docket is posted on the TTB website 
at http://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 this 
notice 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 their 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 your comments.
    We invite comments on: (a) Whether this 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 forms, 
recordkeeping requirements, or questionnaires:
    Title: Authorization to Furnish Financial Information and 
Certificate of Compliance.
    OMB Number: 1513-0004.
    TTB Form Number: TTB F 5030.6.
    Abstract: The TTB regulations require applicants for alcohol and 
tobacco permits to provide certain information regarding the funds used 
to finance the proposed business. The Right to Financial Privacy Act of 
1978 (the Act; 12 U.S.C. 3401 et seq.) limits government access to 
records held by financial institutions, provides for certain procedures 
to gain access to such information, and requires that government 
agencies certify to a financial institution that the agency has 
complied with the Act's provisions. To comply with the Act's 
requirements, TTB uses TTB F 5030.6 as both a customer's authorization 
to their financial institution allowing it to disclose their financial 
information to TTB and as the required certification by TTB to the 
financial institution that TTB has complied with the Act's provisions.
    Current Actions: This information collection and its estimated 
burden remain unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits; Individuals or 
households.
    Estimated Number of Annual Respondents: 240.
    Frequency of Response: On occasion.
    Estimated Number of Annual Responses: 240.
    Estimated Per-response Burden: 15 minutes.
    Estimated Total Annual Burden Hours: 60 hours.

[[Page 60964]]

    Title: Letterhead Applications and Notices Relating to Wine (TTB 
REC 5120/2).
    OMB Number: 1513-0057.
    TTB Recordkeeping Number: TTB REC 5120/2.
    Abstract: Provisions of chapter 51 of the Internal Revenue Code 
(IRC; 26 U.S.C. chapter 51) require regulation of certain aspects of 
wine production and treatment. The IRC also imposes standards for 
natural wine, cellar treatment of natural wine, agricultural wine, and 
the labeling of all wines. Under those IRC authorities, the TTB 
regulations require proprietors to file letterhead applications and 
notices relating to certain wine production and treatment activities to 
ensure that the intended activity are performed in compliance with the 
law. Under those regulations, activities posing greater jeopardy to the 
revenue are regulated by letterhead applications subject to TTB 
approval, while activities posing less jeopardy to the revenue are 
regulated by a notice requirements that do not require TTB pre-
approval.
    Current Actions: This information collection and its estimated 
burden remain unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Annual Respondents: 1,650.
    Frequency of Response: On occasion.
    Estimated Number of Annual Responses: 1,650.
    Estimated Per-response Burden: 30 minutes.
    Estimated Total Annual Burden Hours: 825 hours.
    Title: Airlines Withdrawing Stock from Customs Custody (TTB REC 
5620/2).
    OMB Number: 1513-0074.
    TTB Recordkeeping Number: TTB REC 5620/2.
    Abstract: Under provisions of the IRC in 26 U.S.C. chapter 51, 
distilled spirits and wine produced in or imported into the United 
States are subject to Federal excise tax. However, under the IRC at 26 
U.S.C. 5214 and 5362, and subject to such regulations as the Secretary 
may prescribe, distilled spirits and wine may be removed without 
payment of tax for use on certain aircraft. In addition, under 19 
U.S.C. 1309, and subject to such regulations as the Secretary may 
prescribe, distilled spirits and wine may be withdrawn from customs 
custody without payment of tax for use as supplies on aircraft engaged 
in flights to locations outside the United States. Under those 
authorities, the TTB regulations require airlines to account for 
distilled spirits and wine withdrawn from their stocks held in customs 
custody at airports for use as supplies on aircraft engaged in foreign 
flights. Accounting for the withdrawals of such products is necessary 
to protect the revenue by detecting and preventing diversion of the 
products into the domestic market.
    Current Actions: This information collection and its estimated 
burden remain unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Annual Respondents: 25.
    Frequency of Response: On occasion.
    Estimated Number of Annual Responses: 25.
    Estimated Per-response Burden: 100 hours.
    Estimated Total Annual Burden Hours: 2,500.
    Title: Alcohol, Tobacco, and Firearms Related Documents for Tax 
Returns and Claims (TTB REC 5000/24).
    OMB Number: 1513-0088.
    TTB Recordkeeping Number: TTB REC 5000/24.
    Abstract: Chapters 51 and 52 and sections 4181 and 4182 of the IRC 
impose Federal excise taxes on distilled spirits, wine, beer, tobacco 
products, cigarette papers and tubes, and firearms and ammunition, and 
also impose special occupational taxes related to tobacco products and 
cigarette papers and tubes. The IRC requires that these excise and 
special occupational taxes be collected on the basis of a return. The 
IRC also allows for the filing of claims for the abatement, allowance, 
credit, drawback, refund, or remission of those taxes under certain 
circumstances.
    The IRC at 26 U.S.C. 5555, 5741, and 5843 authorizes the Secretary 
of the Treasury to issue regulations to require the keeping of records 
to document and substantiate the information provided in excise and 
special occupational tax returns and claims. TTB uses the information 
contained in such records to determine the appropriate tax liability 
and verify the correctness of claims and other adjustments to tax 
liability. The required records may consist of affidavits and effective 
tax rate determinations, and usual and customary business records such 
as insurance records, invoices, inventories, production records, 
shipping records, and other documents that support the information 
provided on tax returns and claims.
    Current Actions: This information collection remains unchanged. 
However, TTB is increasing the estimated number of annual respondents, 
responses, and burden hours associated with this collection. These 
increases result from continued growth in the number of TTB-regulated 
industry members, particularly in the number of small entities 
producing alcohol beverages.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits; Not-for-profit 
institutions; Individuals or households.
    Estimated Number of Annual Respondents: 81,000.
    Frequency of Response: Bi-monthly, monthly, quarterly, or annually, 
depending on the taxpayer's circumstances.
    Estimated Number of Annual Responses: 8.
    Estimated Per-response Burden: 1 hour.
    Estimated Total Annual Burden Hours: 648,000 hours.
    Title: Records Supporting Drawback Claims on Eligible Articles 
Brought into the United States from Puerto Rico or the Virgin Islands.
    OMB Number: 1513-0089.
    TTB Recordkeeping Number: TTB REC 5530/3.
    Abstract: The IRC at 26 U.S.C. 7652(g) authorizes the drawback of 
the Federal excise taxes paid on certain nonbeverage products 
containing distilled spirits (medicines, medicinal preparations, food 
products, flavors, flavoring extracts, and perfumes) brought into the 
United States from Puerto Rico or the U.S. Virgin Islands. Under 26 
U.S.C. 7652(g), the drawback provisions of the IRC at 26 U.S.C. 5111-
5114 are applicable to such products at the time of entry into the 
United States. In particular, 26 U.S.C. 5112 authorizes the Secretary 
to require the keeping of records that are necessary to document 
nonbeverage product drawback claims. Under this IRC authority, the TTB 
regulations at 27 CFR 26.174 (for Puerto Rico) and 27 CFR 26.310 (for 
the U.S. Virgin Islands) require the keeping of certain business 
records to document and substantiate the data supplied for such 
nonbeverage product drawback claims so that TTB can verify the claims 
to protect the revenue.
    Current Actions: This information collection remains unchanged. 
However, TTB is decreasing the estimated number of annual respondents, 
responses, and burden hours associated with this collection due to a 
decrease in respondents filing the drawback claims covered under this 
collection and a decrease in the number of responses filed by each 
respondent.

[[Page 60965]]

    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Annual Respondents: 10.
    Frequency of Response: On occasion.
    Estimated Number of Annual Responses: 50.
    Estimated Per-response Burden: 1 hour.
    Estimated Total Annual Burden Hours: 50 hours.
    Title: Beer for Exportation.
    OMB Number: 1513-0114.
    TTB Form Number: TTB F 5130.12.
    Abstract: Under the IRC at 26 U.S.C. 5051, Federal excise tax is 
imposed on beer removed from domestic breweries for consumption or 
sale. However, under the IRC at 26 U.S.C. 5053, beer may be removed 
from the brewery without payment of tax for export or for use as 
supplies on certain vessels and aircraft, subject to the prescribed 
regulations. Under that authority, TTB requires brewers to give notice 
of such removals on form TTB F 5130.12. Alternatively, respondents may 
apply to TTB to use an alternative method to report beer removed for 
export via a monthly summary report, provided that the respondent 
completes TTB F 5130.12 for each export shipment and maintains that 
form and the related supporting export records, such as bills of 
lading, at the respondent's premises. TTB requires this information to 
ensure that exportation of the beer took place as claimed and that 
untaxpaid beer is not diverted into the domestic market.
    Current Actions: This information collection and its estimated 
burden remain unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Annual Respondents: 175.
    Frequency of Response: On occasion.
    Estimated Number of Annual Responses: 6,020.
    Estimated Per-response Burden: 1.65 hours.
    Estimated Total Annual Burden Hours: 9,933.
    Title: Bond for Drawback Under 26 U.S.C. 5111.
    OMB Number: 1513-0116.
    TTB Form Number: TTB F 5154.3.
    Abstract: The IRC at 26 U.S.C. 5111-5114 authorizes drawback 
(refund) of all but $1.00 per gallon of the Federal excise tax paid on 
distilled spirits, if the spirits are subsequently used in the 
manufacture of certain nonbeverage products such as medicines, food 
products, flavors, and perfumes. Persons making such products must file 
claims proving their eligibility for drawback, and such claims may be 
filed on either a monthly or a quarterly basis. However, the IRC at 26 
U.S.C. 5114(b) authorizes the Secretary of the Treasury to require 
persons filing monthly claims to file a bond in order to protect the 
revenue. Under the TTB regulations, monthly claimants file their bond 
with TTB using form TTB F 5154.3.
    Current Actions: This information collection remains unchanged, and 
TTB is submitting it only for extension purposes. However, due to a 
change in agency estimates, TTB is decreasing the number of annual 
respondents, responses, and burden hours associated with this 
information collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Annual Respondents: 10.
    Frequency of Response: On occasion.
    Estimated Number of Annual Responses: 10.
    Estimated Per-response Burden: 24 minutes.
    Estimated Total Annual Burden Hours: 4 hours.
    Title: Certificate of Taxpaid Alcohol.
    OMB Number: 1513-0131.
    TTB Form Number: TTB F 5100.4.
    Abstract: Under the TTB regulations at 27 CFR 17.181, flavoring 
extracts and medicinal preparations produced in the United States and 
then exported are eligible for drawback of all Federal alcohol excise 
taxes paid on the distilled spirits used to make the product, as 
provided in 19 U.S.C. 1313(d). These export drawback claims are made to 
U.S. Customs and Border Protection (CBP) and may cover either the full 
rate of the distilled spirits excise tax paid on the alcohol if the 
respondent has made no nonbeverage drawback claim to TTB under 26 
U.S.C. 5114 (see OMB control number 1513-0030), or may cover the 
remainder of the excise tax paid on the spirits if a claim under 26 
U.S.C. 5114 was previously made. When such a drawback claim is to be 
made, the industry member submits TTB F 5100.4 to TTB, and TTB 
certifies the form to show that the excise taxes claimed for drawback 
were paid and not previously refunded. TTB returns the certified form 
to the respondent, who then submits it to CBP as part of the 
respondent's export drawback claim.
    Current Actions: This information collection remains unchanged, and 
TTB is submitting it only for extension purposes. However, due to a 
change in agency estimates, TTB is decreasing the number of annual 
responses and burden hours associated with this information collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Annual Respondents: 10.
    Frequency of Response: On occasion.
    Estimated Number of Annual Responses: 10.
    Estimated Per-response Burden: 0.5 hour.
    Estimated Total Annual Burden Hours: 5 hours.

    Dated: November 19, 2018.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2018-25530 Filed 11-26-18; 8:45 am]
 BILLING CODE 4810-31-P



                                                                         Federal Register / Vol. 83, No. 228 / Tuesday, November 27, 2018 / Notices                                           60963

                                                If your request is seeking records                    within Docket No. TTB–2018–0001 on                    or inappropriate material in your
                                              pertaining to another living individual,                ‘‘Regulations.gov,’’ the Federal e-                   comments.
                                              you must include a statement from that                  rulemaking portal, to submit comments                   We invite comments on: (a) Whether
                                              individual certifying his/her agreement                 via the internet;                                     this information collection is necessary
                                              for you to access his/her records.                         • U.S. Mail: Michael Hoover,                       for the proper performance of the
                                                Without this bulleted information the                 Regulations and Rulings Division,                     agency’s functions, including whether
                                              component(s) may not be able to                         Alcohol and Tobacco Tax and Trade                     the information has practical utility; (b)
                                              conduct an effective search, and your                   Bureau, 1310 G Street NW, Box 12,                     the accuracy of the agency’s estimate of
                                              request may be denied due to lack of                    Washington, DC 20005.                                 the information collection’s burden; (c)
                                              specificity or lack of compliance with                     • Hand Delivery/Courier in Lieu of                 ways to enhance the quality, utility, and
                                              applicable regulations.                                 Mail: Michael Hoover, Alcohol and                     clarity of the information collected; (d)
                                                                                                      Tobacco Tax and Trade Bureau, 1310 G                  ways to minimize the information
                                              CONTESTING RECORD PROCEDURES:
                                                                                                      Street NW, Suite 400, Washington, DC                  collection’s burden on respondents,
                                                See ‘‘Record Access Procedures’’                      20005.                                                including through the use of automated
                                              above.                                                     Please submit separate comments for                collection techniques or other forms of
                                                                                                      each specific information collection                  information technology; and (e)
                                              NOTIFICATION PROCEDURE:
                                                                                                      listed in this document. You must                     estimates of capital or start-up costs and
                                                See ‘‘Record Access Procedures’’                      reference the information collection’s                costs of operation, maintenance, and
                                              above.                                                  title, form or recordkeeping requirement              purchase of services to provide the
                                              EXEMPTIONS CLAIMED FOR THE SYSTEM:                      number, and OMB number (if any) in                    requested information.
                                                                                                      your comment.
                                                 None.                                                                                                      Information Collections Open for
                                                                                                         You may view copies of this
                                                                                                                                                            Comment
                                              HISTORY:                                                document, the information collections
                                                 Not applicable.                                      listed in it and any associated                          Currently, we are seeking comments
                                                                                                      instructions, and all comments received               on the following forms, recordkeeping
                                                Issued in Washington, DC on November 21,                                                                    requirements, or questionnaires:
                                                                                                      in response to this document within
                                              2018,                                                                                                            Title: Authorization to Furnish
                                                                                                      Docket No. TTB–2018–0001 at http://
                                              Claire W. Barrett,                                                                                            Financial Information and Certificate of
                                                                                                      www.regulations.gov. A link to that
                                              Departmental Chief Privacy Officer.                     docket is posted on the TTB website at                Compliance.
                                              [FR Doc. 2018–25818 Filed 11–26–18; 8:45 am]            http://www.ttb.gov/forms/comment-on-                     OMB Number: 1513–0004.
                                              BILLING CODE 4910–9X–P                                  form.shtml. You may also obtain paper                    TTB Form Number: TTB F 5030.6.
                                                                                                      copies of this document, the                             Abstract: The TTB regulations require
                                                                                                      information collections described in it               applicants for alcohol and tobacco
                                              DEPARTMENT OF THE TREASURY                              and any associated instructions, and any              permits to provide certain information
                                                                                                      comments received in response to this                 regarding the funds used to finance the
                                              Alcohol and Tobacco Tax and Trade                       document by contacting Michael Hoover                 proposed business. The Right to
                                              Bureau                                                  at the addresses or telephone number                  Financial Privacy Act of 1978 (the Act;
                                                                                                      shown below.                                          12 U.S.C. 3401 et seq.) limits
                                              [Docket No. TTB–2018–0001]                                                                                    government access to records held by
                                                                                                      FOR FURTHER INFORMATION CONTACT:
                                                                                                                                                            financial institutions, provides for
                                              Proposed Information Collections;                       Michael Hoover, Alcohol and Tobacco
                                                                                                                                                            certain procedures to gain access to
                                              Comment Request (No. 72)                                Tax and Trade Bureau, 1310 G Street
                                                                                                                                                            such information, and requires that
                                                                                                      NW, Box 12, Washington, DC 20005;
                                              AGENCY: Alcohol and Tobacco Tax and                                                                           government agencies certify to a
                                                                                                      telephone 202–453–1039, ext. 135; or
                                              Trade Bureau (TTB); Treasury.                                                                                 financial institution that the agency has
                                                                                                      email informationcollections@ttb.gov
                                              ACTION: Notice and request for                                                                                complied with the Act’s provisions. To
                                                                                                      (please do not submit comments on this
                                              comments.                                                                                                     comply with the Act’s requirements,
                                                                                                      notice to this email address).
                                                                                                                                                            TTB uses TTB F 5030.6 as both a
                                              SUMMARY:    As part of our continuing                   SUPPLEMENTARY INFORMATION:                            customer’s authorization to their
                                              effort to reduce paperwork and                          Request for Comments                                  financial institution allowing it to
                                              respondent burden, and as required by                                                                         disclose their financial information to
                                              the Paperwork Reduction Act of 1995,                       The Department of the Treasury and                 TTB and as the required certification by
                                              we invite comments on the proposed or                   its Alcohol and Tobacco Tax and Trade                 TTB to the financial institution that TTB
                                              continuing information collections                      Bureau (TTB), as part of their                        has complied with the Act’s provisions.
                                              listed below in this notice.                            continuing effort to reduce paperwork                    Current Actions: This information
                                                                                                      and respondent burden, invite the                     collection and its estimated burden
                                              DATES: We must receive your written
                                                                                                      general public and other Federal                      remain unchanged.
                                              comments on or before January 28,                       agencies to comment on the proposed or
                                              2019.                                                                                                            Type of Review: Extension of a
                                                                                                      continuing information collections                    currently approved collection.
                                              ADDRESSES:   As described below, you                    listed below in this notice, as required                 Affected Public: Businesses and other
                                              may send comments on the information                    by the Paperwork Reduction Act of 1995                for-profits; Individuals or households.
                                              collections listed in this document                     (44 U.S.C. 3501 et seq.).                                Estimated Number of Annual
                                              using the ‘‘Regulations.gov’’ online                       Comments submitted in response to                  Respondents: 240.
amozie on DSK3GDR082PROD with NOTICES1




                                              comment form for this document, or you                  this notice will be included or                          Frequency of Response: On occasion.
                                              may send written comments via U.S.                      summarized in our request for Office of                  Estimated Number of Annual
                                              mail or hand delivery. TTB no longer                    Management and Budget (OMB)                           Responses: 240.
                                              accepts public comments via email or                    approval of the relevant information                     Estimated Per-response Burden: 15
                                              fax.                                                    collection. All comments are part of the              minutes.
                                                • http://www.regulations.gov: Use the                 public record and subject to disclosure.                 Estimated Total Annual Burden
                                              comment form for this document posted                   Please do not include any confidential                Hours: 60 hours.


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                                              60964                      Federal Register / Vol. 83, No. 228 / Tuesday, November 27, 2018 / Notices

                                                 Title: Letterhead Applications and                   for distilled spirits and wine withdrawn              estimated number of annual
                                              Notices Relating to Wine (TTB REC                       from their stocks held in customs                     respondents, responses, and burden
                                              5120/2).                                                custody at airports for use as supplies               hours associated with this collection.
                                                 OMB Number: 1513–0057.                               on aircraft engaged in foreign flights.               These increases result from continued
                                                 TTB Recordkeeping Number: TTB                        Accounting for the withdrawals of such                growth in the number of TTB-regulated
                                              REC 5120/2.                                             products is necessary to protect the                  industry members, particularly in the
                                                 Abstract: Provisions of chapter 51 of                revenue by detecting and preventing                   number of small entities producing
                                              the Internal Revenue Code (IRC; 26                      diversion of the products into the                    alcohol beverages.
                                              U.S.C. chapter 51) require regulation of                domestic market.                                         Type of Review: Extension of a
                                              certain aspects of wine production and                     Current Actions: This information                  currently approved collection.
                                              treatment. The IRC also imposes                         collection and its estimated burden                      Affected Public: Businesses and other
                                              standards for natural wine, cellar                      remain unchanged.                                     for-profits; Not-for-profit institutions;
                                              treatment of natural wine, agricultural                    Type of Review: Extension of a                     Individuals or households.
                                              wine, and the labeling of all wines.                    currently approved collection.                           Estimated Number of Annual
                                              Under those IRC authorities, the TTB                       Affected Public: Businesses and other              Respondents: 81,000.
                                              regulations require proprietors to file                 for-profits.                                             Frequency of Response: Bi-monthly,
                                              letterhead applications and notices                        Estimated Number of Annual                         monthly, quarterly, or annually,
                                              relating to certain wine production and                 Respondents: 25.                                      depending on the taxpayer’s
                                              treatment activities to ensure that the                    Frequency of Response: On occasion.                circumstances.
                                              intended activity are performed in                         Estimated Number of Annual
                                                                                                                                                               Estimated Number of Annual
                                              compliance with the law. Under those                    Responses: 25.
                                                                                                                                                            Responses: 8.
                                              regulations, activities posing greater                     Estimated Per-response Burden: 100
                                                                                                                                                               Estimated Per-response Burden: 1
                                              jeopardy to the revenue are regulated by                hours.
                                                                                                         Estimated Total Annual Burden                      hour.
                                              letterhead applications subject to TTB                                                                           Estimated Total Annual Burden
                                              approval, while activities posing less                  Hours: 2,500.
                                                                                                         Title: Alcohol, Tobacco, and Firearms              Hours: 648,000 hours.
                                              jeopardy to the revenue are regulated by                                                                         Title: Records Supporting Drawback
                                              a notice requirements that do not                       Related Documents for Tax Returns and
                                                                                                      Claims (TTB REC 5000/24).                             Claims on Eligible Articles Brought into
                                              require TTB pre-approval.                                                                                     the United States from Puerto Rico or
                                                 Current Actions: This information                       OMB Number: 1513–0088.
                                                                                                         TTB Recordkeeping Number: TTB                      the Virgin Islands.
                                              collection and its estimated burden                                                                              OMB Number: 1513–0089.
                                              remain unchanged.                                       REC 5000/24.
                                                                                                         Abstract: Chapters 51 and 52 and                      TTB Recordkeeping Number: TTB
                                                 Type of Review: Extension of a
                                                                                                      sections 4181 and 4182 of the IRC                     REC 5530/3.
                                              currently approved collection.
                                                                                                      impose Federal excise taxes on distilled                 Abstract: The IRC at 26 U.S.C. 7652(g)
                                                 Affected Public: Businesses and other
                                                                                                      spirits, wine, beer, tobacco products,                authorizes the drawback of the Federal
                                              for-profits.
                                                 Estimated Number of Annual                           cigarette papers and tubes, and firearms              excise taxes paid on certain
                                              Respondents: 1,650.                                     and ammunition, and also impose                       nonbeverage products containing
                                                 Frequency of Response: On occasion.                  special occupational taxes related to                 distilled spirits (medicines, medicinal
                                                 Estimated Number of Annual                           tobacco products and cigarette papers                 preparations, food products, flavors,
                                              Responses: 1,650.                                       and tubes. The IRC requires that these                flavoring extracts, and perfumes)
                                                 Estimated Per-response Burden: 30                    excise and special occupational taxes be              brought into the United States from
                                              minutes.                                                collected on the basis of a return. The               Puerto Rico or the U.S. Virgin Islands.
                                                 Estimated Total Annual Burden                        IRC also allows for the filing of claims              Under 26 U.S.C. 7652(g), the drawback
                                              Hours: 825 hours.                                       for the abatement, allowance, credit,                 provisions of the IRC at 26 U.S.C. 5111–
                                                 Title: Airlines Withdrawing Stock                    drawback, refund, or remission of those               5114 are applicable to such products at
                                              from Customs Custody (TTB REC                           taxes under certain circumstances.                    the time of entry into the United States.
                                              5620/2).                                                   The IRC at 26 U.S.C. 5555, 5741, and               In particular, 26 U.S.C. 5112 authorizes
                                                 OMB Number: 1513–0074.                               5843 authorizes the Secretary of the                  the Secretary to require the keeping of
                                                 TTB Recordkeeping Number: TTB                        Treasury to issue regulations to require              records that are necessary to document
                                              REC 5620/2.                                             the keeping of records to document and                nonbeverage product drawback claims.
                                                 Abstract: Under provisions of the IRC                substantiate the information provided in              Under this IRC authority, the TTB
                                              in 26 U.S.C. chapter 51, distilled spirits              excise and special occupational tax                   regulations at 27 CFR 26.174 (for Puerto
                                              and wine produced in or imported into                   returns and claims. TTB uses the                      Rico) and 27 CFR 26.310 (for the U.S.
                                              the United States are subject to Federal                information contained in such records                 Virgin Islands) require the keeping of
                                              excise tax. However, under the IRC at 26                to determine the appropriate tax                      certain business records to document
                                              U.S.C. 5214 and 5362, and subject to                    liability and verify the correctness of               and substantiate the data supplied for
                                              such regulations as the Secretary may                   claims and other adjustments to tax                   such nonbeverage product drawback
                                              prescribe, distilled spirits and wine may               liability. The required records may                   claims so that TTB can verify the claims
                                              be removed without payment of tax for                   consist of affidavits and effective tax               to protect the revenue.
                                              use on certain aircraft. In addition,                   rate determinations, and usual and                       Current Actions: This information
                                              under 19 U.S.C. 1309, and subject to                    customary business records such as                    collection remains unchanged.
                                              such regulations as the Secretary may                   insurance records, invoices, inventories,             However, TTB is decreasing the
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                                              prescribe, distilled spirits and wine may               production records, shipping records,                 estimated number of annual
                                              be withdrawn from customs custody                       and other documents that support the                  respondents, responses, and burden
                                              without payment of tax for use as                       information provided on tax returns and               hours associated with this collection
                                              supplies on aircraft engaged in flights to              claims.                                               due to a decrease in respondents filing
                                              locations outside the United States.                       Current Actions: This information                  the drawback claims covered under this
                                              Under those authorities, the TTB                        collection remains unchanged.                         collection and a decrease in the number
                                              regulations require airlines to account                 However, TTB is increasing the                        of responses filed by each respondent.


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                                                                         Federal Register / Vol. 83, No. 228 / Tuesday, November 27, 2018 / Notices                                                  60965

                                                Type of Review: Extension of a                        making such products must file claims                 hours associated with this information
                                              currently approved collection.                          proving their eligibility for drawback,               collection.
                                                Affected Public: Businesses and other                 and such claims may be filed on either                  Type of Review: Extension of a
                                              for-profits.                                            a monthly or a quarterly basis. However,              currently approved collection.
                                                Estimated Number of Annual                            the IRC at 26 U.S.C. 5114(b) authorizes                 Affected Public: Businesses and other
                                              Respondents: 10.                                        the Secretary of the Treasury to require              for-profits.
                                                Frequency of Response: On occasion.                   persons filing monthly claims to file a                 Estimated Number of Annual
                                                Estimated Number of Annual                            bond in order to protect the revenue.                 Respondents: 10.
                                              Responses: 50.                                          Under the TTB regulations, monthly                      Frequency of Response: On occasion.
                                                Estimated Per-response Burden: 1                      claimants file their bond with TTB                      Estimated Number of Annual
                                              hour.                                                   using form TTB F 5154.3.                              Responses: 10.
                                                Estimated Total Annual Burden                            Current Actions: This information                    Estimated Per-response Burden: 0.5
                                              Hours: 50 hours.                                        collection remains unchanged, and TTB                 hour.
                                                Title: Beer for Exportation.                          is submitting it only for extension                     Estimated Total Annual Burden
                                                OMB Number: 1513–0114.                                purposes. However, due to a change in                 Hours: 5 hours.
                                                TTB Form Number: TTB F 5130.12.                       agency estimates, TTB is decreasing the
                                                Abstract: Under the IRC at 26 U.S.C.                                                                          Dated: November 19, 2018.
                                                                                                      number of annual respondents,                         Amy R. Greenberg,
                                              5051, Federal excise tax is imposed on                  responses, and burden hours associated
                                              beer removed from domestic breweries                                                                          Director, Regulations and Rulings Division.
                                                                                                      with this information collection.
                                              for consumption or sale. However,                          Type of Review: Extension of a                     [FR Doc. 2018–25530 Filed 11–26–18; 8:45 am]
                                              under the IRC at 26 U.S.C. 5053, beer                   currently approved collection.                        BILLING CODE 4810–31–P
                                              may be removed from the brewery                            Affected Public: Businesses and other
                                              without payment of tax for export or for                for-profits.
                                              use as supplies on certain vessels and                     Estimated Number of Annual                         DEPARTMENT OF VETERANS
                                              aircraft, subject to the prescribed                     Respondents: 10.                                      AFFAIRS
                                              regulations. Under that authority, TTB                     Frequency of Response: On occasion.
                                              requires brewers to give notice of such                    Estimated Number of Annual                         Advisory Committee on Minority
                                              removals on form TTB F 5130.12.                         Responses: 10.                                        Veterans; Notice of Meeting
                                              Alternatively, respondents may apply to                    Estimated Per-response Burden: 24
                                                                                                      minutes.                                                The Department of Veterans Affairs
                                              TTB to use an alternative method to
                                                                                                         Estimated Total Annual Burden                      (VA) gives notice under the Federal
                                              report beer removed for export via a
                                                                                                      Hours: 4 hours.                                       Advisory Committee Act that the
                                              monthly summary report, provided that
                                                                                                         Title: Certificate of Taxpaid Alcohol.             Advisory Committee on Minority
                                              the respondent completes TTB F
                                                                                                         OMB Number: 1513–0131.                             Veterans will meet on December 11–13,
                                              5130.12 for each export shipment and
                                                                                                         TTB Form Number: TTB F 5100.4.                     2018, at the Department of Veterans
                                              maintains that form and the related
                                                                                                         Abstract: Under the TTB regulations                Affairs, 810 Vermont Avenue NW,
                                              supporting export records, such as bills
                                                                                                      at 27 CFR 17.181, flavoring extracts and              Conference Room 230, Washington, DC.
                                              of lading, at the respondent’s premises.
                                                                                                      medicinal preparations produced in the                The meetings will be held:
                                              TTB requires this information to ensure
                                              that exportation of the beer took place                 United States and then exported are
                                                                                                      eligible for drawback of all Federal                           Date                     Time
                                              as claimed and that untaxpaid beer is
                                              not diverted into the domestic market.                  alcohol excise taxes paid on the
                                                                                                                                                            Tuesday, December        8:00 a.m. to 5:00
                                                Current Actions: This information                     distilled spirits used to make the                      11, 2018.                p.m.
                                              collection and its estimated burden                     product, as provided in 19 U.S.C.                     Wednesday, Decem-        8:00 a.m. to 4:30
                                              remain unchanged.                                       1313(d). These export drawback claims                   ber 12, 2018.            p.m.
                                                Type of Review: Extension of a                        are made to U.S. Customs and Border                   Thursday, December       8:00 a.m. to 1:00
                                              currently approved collection.                          Protection (CBP) and may cover either                   13, 2018.                p.m.
                                                Affected Public: Businesses and other                 the full rate of the distilled spirits excise
                                              for-profits.                                            tax paid on the alcohol if the respondent               This meeting is open to the public.
                                                Estimated Number of Annual                            has made no nonbeverage drawback                        The purposes of the Committee are to:
                                              Respondents: 175.                                       claim to TTB under 26 U.S.C. 5114 (see                Advise the Secretary on the
                                                Frequency of Response: On occasion.                   OMB control number 1513–0030), or                     administration of VA benefits and
                                                Estimated Number of Annual                            may cover the remainder of the excise                 services to minority Veterans; assess the
                                              Responses: 6,020.                                       tax paid on the spirits if a claim under              needs of minority Veterans; and
                                                Estimated Per-response Burden: 1.65                   26 U.S.C. 5114 was previously made.                   evaluate whether VA compensation,
                                              hours.                                                  When such a drawback claim is to be                   medical and rehabilitation services,
                                                Estimated Total Annual Burden                         made, the industry member submits                     outreach, and other programs are
                                              Hours: 9,933.                                           TTB F 5100.4 to TTB, and TTB certifies                meeting those needs. The Committee
                                                Title: Bond for Drawback Under 26                     the form to show that the excise taxes                makes recommendations to the
                                              U.S.C. 5111.                                            claimed for drawback were paid and not                Secretary regarding such activities.
                                                OMB Number: 1513–0116.                                previously refunded. TTB returns the                    On December 11, the Committee will
                                                TTB Form Number: TTB F 5154.3.                        certified form to the respondent, who                 receive briefings and updates from the
                                                Abstract: The IRC at 26 U.S.C. 5111–                  then submits it to CBP as part of the                 Center for Minority Veterans, National
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                                              5114 authorizes drawback (refund) of all                respondent’s export drawback claim.                   Cemetery Administration, Veterans
                                              but $1.00 per gallon of the Federal                        Current Actions: This information                  Experience Office, and Veterans
                                              excise tax paid on distilled spirits, if the            collection remains unchanged, and TTB                 Benefits Administration. On December
                                              spirits are subsequently used in the                    is submitting it only for extension                   12, the Committee will receive briefings
                                              manufacture of certain nonbeverage                      purposes. However, due to a change in                 and updates from the Board of Veterans
                                              products such as medicines, food                        agency estimates, TTB is decreasing the               Appeals, Office of Health Equity, Mental
                                              products, flavors, and perfumes. Persons                number of annual responses and burden                 Health, Center for Women Veterans,


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Document Created: 2018-11-27 01:24:19
Document Modified: 2018-11-27 01:24:19
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
ActionNotice and request for comments.
DatesWe must receive your written comments on or before January 28, 2019.
ContactMichael 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 this
FR Citation83 FR 60963 

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