Federal Register / Vol. 88, No. 208 / Monday, October 30, 2023 / Notices 74243 

Last name First name Middle name/initials 

ZIEBA ................................................................. RENATA.

ZOMERDIJK ....................................................... MARIA .............................................................. ALIDA 

ZUCCALA ........................................................... ALEXANDRA ................................................... KATHERINE 

ZUCCALA ........................................................... ANDREW ......................................................... GREGORY 

Dated: October 24, 2023. 

Steven B. Levine, 

Manager Team 1940, CSDC—Compliance 

Support, Development & Communications. 

[FR Doc. 2023–23807 Filed 10–27–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Multiple 

Alcohol and Tobacco Tax and Trade 

Bureau Information Collection 

Requests 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 

ACTION: Notice of information collection; 

request for comment. 

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 November 29, 2023 to be 

assured of consideration. 

ADDRESSES: Written comments and 

recommendations for the proposed 

information collection should be sent 

within 30 days of publication of this 

notice to www.reginfo.gov/public/do/ 

PRAMain. Find this particular 

information collection by selecting 

‘‘Currently under 30-day Review—Open 

for Public Comments’’ or by using the 

search function. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Spencer W. Clark by 

emailing PRA@treasury.gov, calling 

(202) 927–5331, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Alcohol and Tobacco Tax and Trade 

Bureau (TTB) 

1. Title: Application for Registration 

for Tax-Free Firearms and Ammunition 

Transactions Under 26 U.S.C. 4221. 

OMB Control Number: 1513–0095. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: The Internal Revenue 

Code (IRC) at 26 U.S.C. 4181 imposes a 

Federal excise tax on the sale of firearms 

and ammunition sold by manufacturers, 

producers, and importers. Under the 

IRC at 26 U.S.C. 4221, no excise tax is 

imposed on certain sales of firearms and 

ammunition, provided that the seller 

and purchaser of the articles (with 

certain exceptions) are registered as 

required by 26 U.S.C. 4222 and the 

related regulations issued by the 

Secretary of the Treasury. Under that 

IRC authority, the Alcohol and Tobacco 

Tax and Trade Bureau (TTB) regulations 

at 27 CFR 53.140 prescribe the use of 

form TTB F 5300.28 as the application 

to obtain an approved Certificate of 

Registry to sell or purchase firearms and 

ammunition tax free. TTB uses the 

collected information to determine if the 

respondent is qualified to engage in taxfree sales and issue the required 

certificate. In addition, once registered, 

persons registered make certain 

amendments to their previously 

provided information by filing an 

amended TTB F 5300.28 or by filing a 

letterhead notice. 

Form: TTB F 5300.28. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

110. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 110. 

Estimated Time per Response: 3 

hours. 

Estimated Total Annual Burden 

Hours: 330. 

2. Title: Record of Carbon Dioxide 

Measurement in Effervescent Products 

Taxed as Hard Cider. 

OMB Control Number: 1513–0139. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: The Internal Revenue 

Code (IRC), at 26 U.S.C. 5041, defines 

and imposes six Federal excise tax rates 

on wine, which vary by the wine’s 

alcohol and carbon dioxide content. 

Wines with no more than 0.392 grams 

of carbon dioxide per 100 milliliters are 

taxed as still wine at $1.07, $1.57, or 

$3.15 per gallon, depending on their 

alcohol content, while wines with more 

than 0.392 grams of carbon dioxide per 

100 milliliters are taxed as effervescent 

wine at $3.30 per gallon if artificially 

carbonated or $3.40 per gallon if 

naturally carbonated. However, under 

those IRC provisions, certain apple- and 

pear-based wines are subject to the 

‘‘hard cider’’ tax rate of $0.226 per 

gallon if the product contains no more 

than 0.64 grams of carbon dioxide per 

100 milliliters of wine and does not 

exceed 8.5 percent alcohol by volume. 

Given the significant difference in those 

excise tax rates which, in part, depend 

on the level of a wine’s effervescence, 

the Alcohol and Tobacco Tax and Trade 

Bureau (TTB) regulations at 27 CFR 

24.302 require proprietors who produce 

or receive effervescent hard cider to 

record the amount of carbon dioxide in 

the product. This recordkeeping 

requirement is necessary to protect the 

revenue as it allows TTB to verify 

during field audits a respondent’s 

compliance with the statutory definition 

of wine eligible for the hard cider tax 

rate. 

Form: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

400. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 400. 

Estimated Time per Response: 2.5 

hours. 

Estimated Total Annual Burden 

Hours: 1,000 hours. 

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

Spencer W. Clark, 

Treasury PRA Clearance Officer. 

[FR Doc. 2023–23819 Filed 10–27–23; 8:45 am] 

BILLING CODE 4810–31–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Multiple 

Internal Revenue Service (IRS) 

Information Collection Requests. 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 

ACTION: Notice. 

SUMMARY: The Department of the 

Treasury will submit the following 

information collection requests to the 


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