Proposed Information Collections; Comment Request (No. 100)
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 continuing or propo...
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 continuing or proposed information collections listed below in this document.
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DATES:
We must receive your written comments on or before January 12, 2027.
ADDRESSES:
You may send comments on the information collections described in this document using one of these two methods:
Internet
—To submit comments electronically, use the comment form for this document posted on the “
Regulations.gov
” e-rulemaking website at
www.regulations.gov
within Docket No. TTB-2026-0001.
Mail
—Send comments to the Paperwork Reduction Act Officer, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW, Box 12, Washington, DC 20005.
Please submit separate comments for each specific information collection described in this document. You must reference the information collection's title, form number or recordkeeping requirement number (if any), and OMB control number in your comment.
You may view copies of this document, the relevant TTB forms, and any comments received at
www.regulations.gov
within Docket No. TTB-2026-0001. TTB has posted a link to that docket on its website at
www.ttb.gov/rrd/information-collection-notices.
You also may obtain paper copies of this document, the listed forms, and any comments received by contacting TTB's Paperwork Reduction Act Officer at the addresses or telephone number shown below.
FOR FURTHER INFORMATION CONTACT:
Michael Hoover, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW, Box 12, Washington, DC 20005; 202-453-1039, ext. 135; or complete the Regulations and Rulings Division contact form at
www.ttb.gov/contact-rrd.
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 described below, as required by the Paperwork Reduction Act of 1995 (44 U.S.C. 3501et seq.).
Comments submitted in response to this document 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 an 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.
An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information has a valid OMB control number.
Information Collections Open for Comment
Currently, we are seeking comments on the following forms, letterhead applications or notices, recordkeeping requirements, questionnaires, or surveys:
OMB Control No. 1513-0005
Title:
Brewer's Notices; and Letterhead Applications and Notices Filed by Brewers.
TTB Form Number:
TTB F 5130.10.
Abstract:
The Internal Revenue Code (IRC) at 26 U.S.C. 5401 requires brewers to file a notice of intent to operate a brewery and at 26 U.S.C. 5411, 5412, 5414, 5415, and 5417 it authorizes certain other operations at breweries, all under regulations issued by the Secretary of the Treasury (the Secretary). Under those authorities, the TTB regulations in 27 CFR part 25 require new brewers to file a “Brewer's Notice” with TTB prior to commencing operations and to amend their Notice when making certain changes to their business or when there is a change in their eligibility for the exemption from the requirement to maintain a brewer's bond. The part 25 regulations also require brewers to file a letterhead application or notice regarding certain changes or operations at their brewery. This information collection is necessary to protect the revenue and ensure that brewers conduct their operations in compliance with Federal laws and regulations.
Current Actions:
There are no program changes to this information collection at this time, and TTB is submitting it for extension purposes only. As for adjustments, due to changes in agency estimates, TTB is decreasing the estimated number of annual respondents, responses, and total burden hours associated with this collection but is increasing the estimated average number of annual responses per respondent.
Type of Review:
Extension of a currently approved collection.
Affected Public:
Businesses or other for-profits.
Estimated Annual Burden
Number of Respondents:
4,775.
Average Responses per Respondent:
1.6523.
Number of Responses:
7,890.
Average Per-response Burden:
0.8986 hours.
Total Burden:
7,090 hours.
OMB Control No. 1513-0051
Title:
Application for an Alcohol Fuel Producer Permit Under 26 U.S.C. 5181.
TTB Form Number:
TTB F 5110.74.
Abstract:
Under the authority of the IRC at 26 U.S.C. 5181(a)(1), persons wishing to establish a distilled spirits plant for the sole purpose of producing and receiving distilled spirits for fuel use must provide an application and bond as the Secretary prescribes by regulation. Under that authority, TTB has issued regulations concerning alcohol fuel plants (AFPs) in 27 CFR part 19, subpart X. Those regulations require new AFP proprietors to apply for an alcohol fuel producer permit using form TTB F 5110.74 and require existing AFP proprietors to make certain amendments to their permit information using that same form, which identifies or describes the applicant, the proposed AFP's location, layout and stills, its size category (small, medium, or large) based on the amount of alcohol fuel to be produced annually, and its security measures. The collected information allows TTB to determine the applicant's eligibility under the IRC to obtain or modify an alcohol fuel producer permit, and to determine whether the applicant's AFP operations will conform to Federal law and regulations. Such determinations are necessary to protect the revenue as distilled spirits produced at an AFP are potable and subject to Federal excise tax until denatured for fuel use. Once distilled spirits are denatured at an AFP, the resulting alcohol fuel may be withdrawn free of tax as authorized by the IRC at 26 U.S.C. 5214(a)(12).
Current Actions:
There are no program changes to this information collection at this time, and TTB is
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submitting it for extension purposes only. As for adjustments, due to changes in agency estimates, TTB is decreasing the estimated number of annual respondents, responses, and total burden hours associated with this collection but is increasing the estimated average number of annual responses per respondent.
Type of Review:
Extension of a currently approved collection.
Affected Public:
Businesses or other for-profits; Individuals or households.
www.regulations.gov
www.ttb.gov/rrd/information-collection-notices
44 U.S.C. 3501
27 CFR part 25