Federal Register / Vol. 88, No. 224 / Wednesday, November 22, 2023 / Notices 81531 

(a) The identity of the unmanned 

aircraft consisting of the serial number 

assigned to the remote identification 

broadcast module by the person 

responsible for the production of the 

remote identification broadcast module. 

(b) An indication of the latitude and 

longitude of the unmanned aircraft. 

(c) An indication of the geometric 

altitude of the unmanned aircraft. 

(d) An indication of the velocity of the 

unmanned aircraft. 

(e) An indication of the latitude and 

longitude of the take-off location of the 

unmanned aircraft. 

(f) An indication of the geometric 

altitude of the take-off location of the 

unmanned aircraft. 

(g) A time mark identifying the 

Coordinated Universal Time (UTC) time 

of applicability of a position source 

output. 

The collection of this information in 

the remote identification message 

elements is necessary to comply with 

the FAA’s statutory requirement to 

develop and implement standards for 

remotely identifying operators and 

owners of unmanned aircraft. The 

collection of this information will also 

provide airspace awareness to enable 

the FAA, national security agencies, and 

law enforcement entities to distinguish 

compliant airspace users from those 

potentially posing a safety or security 

risk. 

The remote identification message 

elements that unmanned aircraft 

operators are required to broadcast 

under Part 89 are considered publicly 

available information. The remote 

identification message elements 

broadcast directly from the unmanned 

can be received by anyone who has the 

appropriate equipment, such as a 

personal wireless device, that can 

receive broadcast messages. 

Respondents: The collection of 

information through the broadcasting of 

message elements from a standard 

remote identification unmanned aircraft 

or remote identification broadcast 

module is entirely automatic. The 

collection uses automated, electronic, 

and related technological collection 

techniques. This framework makes it 

relatively simple and straightforward for 

individuals to comply with the 

broadcast requirements by operating 

unmanned aircraft that are standard 

remote identification unmanned aircraft 

or unmanned aircraft equipped with a 

remote identification broadcast module. 

Frequency: Operators of unmanned 

aircraft with remote identification are 

required to broadcast the remote 

identification message elements 

addressed in this information collection 

on occasion (when the unmanned 

aircraft with remote identification is 

operated in the airspace of the United 

States). 

Estimated Average Burden per 

Response: To transmit remote 

identification message elements, each 

remote pilot is required to operate either 

a standard remote identification 

unmanned aircraft or unmanned aircraft 

equipped with a remote identification 

broadcast module. The collection of 

information through the broadcasting of 

the remote identification message 

elements is entirely automatic, therefore 

there is no average burden associated 

with the broadcast of the remote 

identification message elements. 

Estimated Total Annual Burden: The 

collection of information through the 

broadcasting of the remote identification 

message elements is entirely automatic, 

therefore there is no annual burden 

associated with the broadcast of the 

remote identification message elements. 

Issued in Washington, DC, on November 

17, 2023. 

Joseph Morra, 

Manager, Emerging Technologies Division, 

AFS–700. 

[FR Doc. 2023–25839 Filed 11–21–23; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Alcohol and Tobacco Tax and Trade 

Bureau 

[Docket No. TTB–2023–0005] 

Proposed Information Collections; 

Comment Request (No. 91) 

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 continuing 

or proposed information collections 

listed below in this document. 

DATES: We must receive your written 

comments on or before January 22, 

2024. 

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 https://www.regulations.gov within 

Docket No. TTB–2023–0005. 

• 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 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 https://

www.regulations.gov within Docket No. 

TTB–2023–0005. TTB has posted a link 

to that docket on its website at https:// 

www.ttb.gov/rrd/information-collectionnotices. 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 https://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. 3501 

et 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) 


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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. 1513–0009 

Title: Application to Establish and 

Operate Wine Premises and Wine Bond. 

TTB Form Number: TTB F 5120.25, 

TTB F 5120.36. 

Abstract: The Internal Revenue Code 

(IRC) at 26 U.S.C. 5351 through 5357 

provides for the establishment of 

bonded wine cellars, bonded wineries, 

and taxpaid wine bottling houses and, 

to establish such wine premises, these 

IRC sections require the filing of 

applications and bonds. Under these 

authorities, TTB has issued TTB F 

5120.25, Application to Establish and 

Operate Wine Premises, to collect 

information that TTB uses to determine 

the qualifications of anyone applying to 

establish a new wine premises. 

Proprietors of established wine premises 

also use TTB F 5120.25 to report 

subsequent changes to information such 

as location and ownership. Unless 

exempted by the IRC at 26 U.S.C. 

5551(d), wine premises proprietors use 

TTB F 5120.36, Wine Bond, to file bond 

coverage with TTB. The bond may be 

secured through a surety company, or it 

may be secured with collateral (cash, 

Treasury Bonds or Treasury Notes). 

Current Actions: There are no 

program changes to this information 

collection, and TTB is submitting for 

extension purposes only. As for 

adjustments, due to a change in agency 

estimates, TTB is decreasing the 

estimated number of annual 

respondents, total 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. 

• Number of Respondents: 5,800. 

• Average Responses per Respondent: 

1 (one per year). 

• Number of Responses: 5,800. 

• Average per-response Burden: 0.97 

hours. 

• Total Burden: 5,626 hours. 

OMB Control No. 1513–0015 

Title: Brewer’s Bond and Brewer’s 

Bond Continuation Certificate; Brewer’s 

Collateral Bond and Brewer’s Bond 

Collateral Bond Continuation 

Certificate. 

TTB Form Number: TTB F 5130.22, 

TTB F 5130.23, TTB F 5130.25 and TTB 

F 5130.27. 

Abstract: In general, the IRC at 26 

U.S.C. 5401(b) requires brewers to 

execute a bond before starting business, 

subject to regulations issued by the 

Secretary of the Treasury (the Secretary) 

and the exemptions for certain small 

brewers that are eligible to pay excise 

taxes on an annual or quarterly basis as 

provided under 26 U.S.C. 5551(d). Also 

under section 5401, brewers’ bonds 

expire every four years, and a brewer 

must provide a new bond or a 

continuation certificate extending the 

terms of an existing bond. Additionally, 

under the IRC at 26 U.S.C. 7101 and 

subject to regulations prescribed by the 

Secretary, a brewer may furnish a surety 

bond under which a surety company 

guarantees payment of the proprietor’s 

unpaid tax liabilities, or a brewer may 

submit other obligations, such as United 

States Treasury securities. Under those 

IRC authorities, the TTB regulations in 

27 CFR part 25 require brewers to file 

a surety bond using TTB F 5130.22, 

Brewer’s Bond, or a collateral bond 

backed by U.S. Treasury securities, 

notes, or cash using TTB F 5130.25, 

Brewer’s Collateral Bond. To continue 

an existing bond, a brewer may furnish 

a surety bond continuation certificate 

using TTB F 5130.23 or a collateral 

bond continuation certificate using TTB 

F 5130.27, as appropriate. The collected 

information is necessary to document 

the required bonds. 

Current Actions: There are no 

program changes associated with this 

information collection, 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 and responses to this 

information collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits. 

• Number of Respondents: 150. 

• Average Responses per Respondent: 

1 (one) per year. 

• Number of Responses: 150. 

• Average per-response Burden: 0.84. 

• Total Burden: 126 hours. 

OMB Control No. 1513–0017 

Title: Drawback on Beer Exported. 

TTB Form Number: TTB F 5130.6. 

Abstract: Under the IRC at 26 U.S.C. 

5055, brewers may receive drawback 

(refund) of the Federal excise tax paid 

on beer produced in the United States 

when such beer is subsequently 

exported or delivered for use as supplies 

on vessels and aircraft if proof of such 

action is provided as the Secretary may 

by regulation require. Under this 

authority, after taxpaid domestic beer is 

exported to a foreign country, delivered 

to the U.S. Armed Forces for export, 

delivered for use as supplies on vessels 

or aircraft, or transferred to a foreign 

trade zone for export, the TTB 

regulations allow the brewer or exporter 

to file a claim for drawback of the excise 

taxes paid on such beer using TTB F 

5130.6. The required information is 

necessary as it provides documentation 

through which TTB can determine that 

beer for which export drawback is 

claimed is eligible for such drawback. 

Current Actions: There are no 

program changes associated with this 

information collection, 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 and responses to this 

information collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses and other 

for-profits. 

• Number of Respondents: 725. 

• Average Responses per Respondent: 

20 per year. 

• Number of Responses: 14,500. 

• Average per-response Burden: 1 

hour. 

• Total Burden: 14,500 hours. 

OMB Control No. 1513–0025 

Title: Notice of Release of Tobacco 

Products, Cigarette Papers, or Cigarette 

Tubes. 

TTB Form Number: TTB F 5200.11 

Abstract: The IRC at 26 U.S.C. 5704 

provides, among other things, that 

tobacco products and cigarette papers 

and tubes that have been imported or 

exported and then returned may be 

released from customs custody, without 

payment of tax, for delivery to an export 

warehouse proprietor or a manufacturer 

of tobacco products or cigarette papers 

and tubes, in accordance with 

regulations issued by the Secretary. 

Under that IRC authority, the TTB 

tobacco-related import regulations in 27 

CFR part 41 require industry members 


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who do not file customs entries 

electronically to use TTB F 5200.11 to 

give notice of release of tobacco 

products, cigarette papers, or cigarette 

tubes. At importation, industry 

members, TTB, and customs bonded 

warehouse proprietors or government 

officials use TTB F 5200.11 to, 

respectively, request, authorize, and 

document the release of such products 

from customs custody, without payment 

of tax, to a manufacturer or export 

warehouse proprietor authorized to 

receive such articles. (The electronic 

submission of import data and notices 

of release to TTB through Customs and 

Border Protection systems is approved 

under OMB Number 1513–0064, 

Importer’s Records and Reports.) 

Current Actions: There are no 

program changes or adjustments 

associated with this information 

collection, and TTB is submitting it for 

extension purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits. 

• Number of Respondents: 10. 

• Average Responses per Respondent: 

6 (one) per year. 

• Number of Responses: 60. 

• Average per-response Burden: 0.25 

hours. 

• Total Burden: 15 hours. 

OMB Control No. 1513–0032 

Title: Inventory—Manufacturer of 

Tobacco Products or Processed Tobacco. 

TTB Form Number: TTB F 5210.9. 

Abstract: The IRC at 26 U.S.C. 5721 

requires manufacturers of tobacco 

products and processed tobacco to 

complete an inventory at the 

commencement of business, the 

conclusion of business, and at any other 

time the Secretary by regulation 

prescribes. Under the IRC at 26 U.S.C. 

5741, these manufacturers are also 

required to keep records and make them 

available for inspection in the manner 

the Secretary by regulation prescribes. 

Under these authorities, the TTB 

regulations in 27 CFR part 40 require 

manufacturers of tobacco products and 

processed tobacco to provide 

inventories on TTB F 5210.9 at the 

commencement of business, the 

conclusion of business, when changes 

in business ownership or factory 

location occur, and at any other time as 

directed by the appropriate TTB officer. 

The use of TTB F 5210.9 provides a 

uniform format for recording 

inventories. The collected information 

is necessary to ensure that 

manufacturers of tobacco products pay 

the appropriate amount of Federal 

excise tax, and that processed tobacco, 

which is not subject to that tax, is not 

diverted to the illegal manufacture of 

otherwise taxable tobacco products. 

Current Actions: There are no 

program changes or adjustments 

associated with this information 

collection at this time, and TTB is 

submitting it for extension purposes 

only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses and other 

for-profits. 

• Number of Respondents: 100. 

• Average Responses per Respondent: 

1 (one) per year. 

• Number of Responses: 100. 

• Average per-response Burden: 5 

hours. 

• Total Burden: 500 hours. 

OMB Control No. 1513–0036 

Title: Signing Authority for Corporate 

and LLC Officials. 

TTB Form Number: TTB F 5100.1. 

Abstract: Under the IRC at 26 U.S.C. 

6061, any return, statement, or other 

document required to be made under 

internal revenue laws or regulations 

‘‘shall be signed in accordance with 

forms or regulations’’ prescribed by the 

Secretary. Under that section’s 

authority, TTB provides form TTB F 

5100.1, which corporations and limited 

liability companies (LLCs) may use to 

identify the specific officials or 

employees, by name or by position title, 

authorized by their articles of 

incorporation, bylaws, or governing 

officials to act on behalf of, or sign 

documents for, the entity in TTB 

matters. This information collection 

allows TTB to identify the corporate and 

LLC officials or employees authorized to 

act on an entity’s behalf in TTB matters. 

Current Actions: There are no 

program changes associated with this 

information collection, 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 burden 

hours associated with this collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits. 

• Number of Respondents: 2,150. 

• Average Responses per Respondent: 

1 per year. 

• Number of Responses: 2,150. 

• Average per-response Burden: 11.47 

minutes. 

• Total Burden: 411 hours. 

OMB Control No. 1513–0037 

Title: Withdrawal of Spirits, Specially 

Denatured Spirits, or Wines for 

Exportation. 

TTB Form Number: TTB F 5100.11. 

Abstract: The IRC at 26 U.S.C. 5066, 

5214, and 5362 provides that distilled 

spirits, denatured spirits, and wines 

may be withdrawn from bonded 

premises, without payment of excise 

tax, for export, for transfer to a foreign 

trade zone or a customs bonded 

warehouse, or for use as supplies on 

certain vessels or aircraft, subject to 

regulations prescribed by the Secretary. 

Under those IRC authorities, the TTB 

alcohol export regulations in 27 CFR 

part 28 require exporters to use TTB F 

5100.11 to report and document 

removals of distilled spirits, denatured 

spirits, and wines, without payment of 

tax, for export purposes. Those purposes 

include direct export to a foreign 

country or United States armed forces 

stationed overseas; transfer to a foreign 

trade zone, a customs manufacturing 

bonded warehouse, or a customs 

bonded warehouse for subsequent 

export; or for use as supplies on 

international vessels or aircraft. The 

collected information is necessary as it 

allows TTB to determine that exporters 

of spirits and wines withdrawn without 

payment of tax possess the appropriate 

bond coverage, and the form provides 

certification that the products in 

question were, in fact, exported or laden 

and not diverted into domestic 

commerce, which would make the 

products subject to tax. 

Current Actions: There are no 

program changes associated with this 

information collection, and TTB is 

submitting it for extension purposes 

only. As for adjustments, TTB is 

increasing the estimated number of 

annual respondents, total responses, 

and burden hours associated with this 

information collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits. 

• Number of Respondents: 370. 

• Average Responses per Respondent: 

20. 

• Number of Responses: 7,400. 

• Average per-response Burden: 0.5 

hour (30 minutes). 

• Total Burden: 3,700 hours. 

OMB Control No. 1513–0038 

Title: Application for Transfer of 

Spirits and/or Denatured Spirits in 

Bond. 

TTB Form Number: TTB F 5100.16. 

Abstract: Under the IRC at 26 U.S.C. 

5005(c), when a proprietor of a distilled 

spirits plant (DSP) or an alcohol fuel 

plant (AFP, a type of DSP) desires to 

have spirits or denatured spirits 

transferred to its plant from another 

domestic plant, the proprietor must 


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make an application to receive such 

spirits in bond. Under that IRC 

authority, the TTB regulations in 27 

CFR part 19 require the receiving 

proprietor to file an application for the 

transfer on TTB F 5100.16, Application 

for Transfer of Spirits and/or Denatured 

Spirits in Bond. TTB must approve the 

application before the transfer may 

occur. The collected information is 

necessary to ensure that the receiving 

plant has adequate bond coverage, as 

required. 

Current Actions: There are no 

program changes to this information 

collection, and TTB is submitting for 

extension purposes only. As for 

adjustments, due to a change in agency 

estimates resulting from continued 

growth in the number of DSPs in the 

United States, TTB is increasing the 

estimated number of annual 

respondents, total 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. 

• Number of Respondents: 505. 

• Average Responses per Respondent: 

6 per year. 

• Number of Responses: 3,030. 

• Average per-response Burden: 0.152 

hours. 

• Total Burden: 461 hours. 

OMB Control No. 1513–0044 

Title: Distilled Spirits Plants—Notices 

of Alternations and Changes in 

Production Status, and Alternating 

Premises Records. 

Abstract: Under the IRC at 26 U.S.C. 

5178(a), a DSP is a delineated place on 

which only certain authorized activities 

may be conducted. However, under 

section 5178(b), the Secretary may 

authorize other businesses on a DSP’s 

premises upon application under 

certain circumstances. Also, under the 

IRC at 26 U.S.C. 5221, DSP proprietors 

are required to give written notification, 

in the form and manner prescribed by 

regulation, when they begin, suspend, 

or resume production of spirits. In 

addition, the IRC at 26 U.S.C. 5555 

requires those liable for any tax imposed 

by chapter 51 of the IRC to keep such 

records, submit such returns and 

statements, and comply with such rules 

and regulations as the Secretary may 

prescribe. Under these authorities, TTB 

has issued regulations in 27 CFR part 19 

requiring DSP proprietors to provide 

written notification regarding 

alternations of DSPs between 

proprietors or for customs purposes, and 

regarding changes to the production 

status of spirits. TTB also has issued 

regulations requiring DSP proprietors to 

keep alternating premises records when 

alternating operations at DSPs, 

including with an adjacent bonded wine 

cellar, taxpaid wine bottling house or 

brewery, as a manufacturer of eligible 

flavors, or as general premises. The 

collected information is necessary to 

ensure compliance with the statutory 

provisions regarding authorized 

activities and the applicable Federal 

excise tax. 

Current Actions: There are no 

program changes to this information 

collection, and TTB is submitting for 

extension purposes only. As for 

adjustments, TTB is increasing the 

estimated number of annual 

respondents, total 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. 

• Number of Respondents: 1,560. 

• Average Responses per Respondent: 

5 per year. 

• Number of Responses: 7,800. 

• Average per-response Burden: 0.5 

hours (30 minutes). 

• Total Burden: 3,900 hours. 

OMB Control No. 1513–0048 

Title: Registrations and Miscellaneous 

Requests and Notices for Distilled 

Spirits Plants; Distilled Spirits Related 

Requests and Notices. 

TTB Form Number: TTB F 5110.41. 

Abstract: The IRC at 26 U.S.C. 5171 

and 5172, provides than an application 

to register a DSP must be made in 

conformity with regulations issued by 

the Secretary, while 26 U.S.C. 5201 

requires DSPs to operate in conformity 

with such regulations. The IRC at 26 

U.S.C. 5312 also authorizes the 

Secretary to issue regulations regarding 

the use of distilled spirits by certain 

educational and scientific institutions 

for experimental or research use, and 

that section authorizes the 

establishment and regulation of 

experimental DSPs. Under those 

authorities, the TTB regulations in 27 

CFR part 19 prescribe the use of TTB F 

5110.41 to register a DSP or to make 

certain amendments to an existing DSP 

registration. The TTB regulations in part 

19 also require DSP operators to submit 

various miscellaneous notices or 

requests to vary their operations from 

the requirements of that part. In 

addition, the regulations in part 19 

require persons who are neither 

registered DSPs nor applicants for 

registration to submit applications or 

notices related to certain distilled spirits 

activities, such as the establishment of 

an experimental DSP or the use of 

spirits for research purposes. The 

required information assists TTB in 

determining a person’s eligibility to 

establish and operate a DSP, whether a 

variance from TTB’s regulatory 

requirements should be approved, and 

whether entities that are not DSPs are 

eligible to engage in certain distilled 

spirits-related activities. 

Current Actions: There are no 

program changes to this information 

collection, and TTB is submitting for 

extension purposes only. As for 

adjustments, TTB is increasing the 

estimated number of annual 

respondents, total 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. 

• Number of Respondents: 4,600. 

• Average Responses per Respondent: 

1.1944 per year. 

• Number of Responses: 5,495. 

• Average per-response Burden: 

1.7047 hours. 

• Total Burden: 9,367 hours. 

OMB Control No. 1513–0050 

Title: Tax Deferral Bond—Distilled 

Spirits (Puerto Rico). 

TTB Form Number: TTB F 5110.50. 

Abstract: Under the IRC at 26 U.S.C. 

7652, beverage distilled spirits, as well 

as nonbeverage products containing 

spirits subject to tax, produced in Puerto 

Rico and brought into the United States, 

are subject to a tax equal to that 

imposed by the IRC on domestically 

produced spirits. That section also 

authorizes the Secretary to prescribe 

regulations regarding the mode and time 

for the collection of such taxes. In 

addition, the IRC at 26 U.S.C. 7101 and 

7102 authorizes the Secretary to issue 

regulations regarding bonds required 

under the IRC or its related regulations. 

Under those IRC authorities, the TTB 

regulations in 27 CFR part 26 allow 

respondents who ship taxable distilled 

spirits products produced in Puerto 

Rico to the United States to either pay 

the required tax prior to shipment or to 

file a bond to defer payment of the tax 

due until the submission of the 

respondent’s next excise tax return. The 

regulations require those who elect to 

defer tax payment on such shipments to 

file a bond on TTB F 5110.50 to 

guarantee payment of the taxes due in 

case of default. The information 

collected administers these statutory 

provisions. 

Current Actions: There are no 

program changes or adjustments to this 


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information collection, and TTB is 

submitting for extension purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses and other 

for-profits. 

• Number of Respondents: 10. 

• Average Responses per Respondent: 

1 (1 per year). 

• Number of Responses: 10. 

• Average per-response Burden: 1 

hour. 

• Total Burden: 10 hours. 

OMB Control No. 1513–0053 

Title: Report of Wine Premises 

Operations. 

TTB Form Number: TTB F 5120.17. 

Abstract: The IRC at 26 U.S.C. 5367 

authorizes the Secretary to issue 

regulations requiring the keeping of 

records and the filing of returns related 

to wine cellar and bottling house 

operations. Section 5555 of the IRC also 

generally requires any person liable for 

tax under chapter 51 of the IRC to keep 

records, provide statements, and make 

returns as the Secretary prescribes by 

regulation. Under those IRC authorities, 

the TTB wine regulations in 27 CFR part 

24 require wine premises proprietors to 

file periodic operations reports on form 

TTB F 5120.17. TTB uses the collected 

information to verify excise tax 

liabilities and ensure that respondents 

operate wine premises in accordance 

with applicable Federal law and 

regulations. TTB also uses this report to 

collect raw data on wine premises 

activity for its generalized monthly 

statistical report on wine operations, 

which TTB makes public on its website. 

Current Actions: There are no 

program changes to this information 

collection, and TTB is submitting for 

extension purposes only. As for 

adjustments, due to changes in agency 

estimates, TTB is increasing the 

estimated number of annual 

respondents, total 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. 

• Number of Respondents: 17,000. 

• Average Responses per Respondent: 

4.34 per year. 

• Number of Responses: 74,460. 

• Average per-response Burden: 1.10 

hours. 

• Total Burden: 81,906 hours. 

OMB Control No. 1513–0064 

Title: Importer’s Records and Reports. 

TTB REC Number: TTB REC 5170/1. 

Abstract: Pursuant to chapters 51 and 

52 of the IRC and the Federal Alcohol 

Administration Act (FAA Act, 27 U.S.C. 

201 et seq.), TTB regulates, among other 

things, the importation of alcohol and 

tobacco products. Under those statutory 

authorities, TTB has issued regulations 

in 27 CFR requiring importers of alcohol 

and tobacco products to provide certain 

information regarding their permits, the 

products imported, and the taxes paid 

on those products or, for products 

released from customs custody without 

payment of tax, the transfer of such 

products to a bonded facility. TTB also 

uses the collected information to ensure 

that imported alcohol beverage labels 

comply with FAA Act labeling 

requirements. Under this information 

collection, importers generally submit 

the required information electronically 

through Customs and Border 

Protection’s interface during the import 

entry process, and the required 

information is then transmitted to TTB. 

In addition, importers may submit 

letterhead applications to TTB to 

request variances from established 

regulatory provisions. The collected 

import and letterhead variance 

information is necessary to ensure that 

importers comply with Federal laws and 

regulations regarding alcohol and 

tobacco products or that TTB can 

authorize alternatives that are not 

contrary to law and are consistent with 

the intent of existing requirements. 

Current Actions: There are no 

program changes or adjustments to this 

information collection, and TTB is 

submitting for extension purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses and other 

for-profits; State and local governments. 

• Number of Respondents: 10,550. 

• Average Responses per Respondent: 

6 per year. 

• Number of Responses: 63,300. 

• Average per-response Burden: 0.33 

hours (20 minutes). 

• Total Burden: 21,100 hours. 

OMB Control No. 1513–0083 

Title: Excise Tax Return. 

TTB Form Number: TTB F 5000.24. 

Abstract: Under the IRC at 26 U.S.C. 

5061(a) and 5703(b), the Federal alcohol 

and tobacco excise taxes imposed by the 

IRC are collected on the basis of a 

return, containing such information as 

the Secretary requires by regulation. 

Under those IRC authorities, the TTB 

regulations require such excise 

taxpayers, other than those in Puerto 

Rico, report their alcohol or tobacco 

excise tax liability using TTB F 5000.24, 

Excise Tax Return. Tobacco taxpayers 

and large alcohol producers file their 

returns and pay their excise taxes on a 

semi-monthly basis, while certain small 

alcohol producers file returns and pay 

taxes on a quarterly or annual basis, 

depending on certain circumstances. 

The collected information is necessary 

to establish a taxpayer’s identity, the 

amount and type of taxes due, and the 

amount of the payment made. 

Current Actions: There are no 

program changes to this information 

collection, and TTB is submitting for 

extension purposes only. As for 

adjustments, due to a change in agency 

estimates, TTB is increasing the 

estimated number of annual 

respondents, total 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. 

• Number of Respondents: 20,382. 

• Average Responses per Respondent: 

6.2. 

• Number of Responses: 126,370. 

• Average per-response Burden: 0.75 

hours (45 minutes). 

• Total Burden: 94,775.5 hours. 

OMB Control No. 1513–0092 

Title: Marks on Wine Containers. 

TTB REC Number: TTB REC 5120/3. 

Abstract: The IRC at 26 U.S.C. 5041 

imposes a per gallon Federal excise tax 

of varying rates on six classes of wine— 

three classes of still wines (based on 

alcohol content), two classes of 

effervescent wines, and one class of 

hard cider. Under the authority of the 

IRC at 26 U.S.C. 5368, 5388, and 5662, 

the TTB regulations in 27 CFR part 24, 

Wine, require wine premises proprietors 

to correctly identify wines kept on or 

removed from their premises by placing 

certain marks, labels, or other 

information on all production, storage, 

and consumer containers of wine. 

Because of the varying excise tax rates 

on wines, and because different tax 

classes of wine may be produced at the 

same premises, the required information 

is necessary to ensure that wines are 

correctly identified for excise tax 

purposes. However, the placement of 

identifying information on wine 

containers is a usual and customary 

business practice carried out by wine 

premises proprietors, regardless of any 

regulatory requirement to do so, in order 

to track their wine production and 

inventory and, ultimately, identify the 

products for the consumer. 

Current Actions: There are no 

program changes to this information 

collection, and TTB is submitting for 

extension purposes only. As for 

adjustments, due to a change in agency 

estimates, TTB is increasing the 

estimated number of annual 


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81536 Federal Register / Vol. 88, No. 224 / Wednesday, November 22, 2023 / Notices 

respondents and total responses 

associated with this information 

collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses and other 

for-profits. 

• Number of Respondents: 17,000. 

• Average Responses per Respondent: 

1 (once per year). 

• Number of Responses: 17,000. 

• Average per-response and Total 

Burden: None. This information 

collection consists of usual and 

customary marks and labels on wine 

containers placed by respondents 

during the normal course of business, 

regardless of any regulatory requirement 

to do so. As such, under the Office of 

Management and Budget (OMB) 

regulations at 5 CFR 1320.3(b)(2), this 

information collection imposes no 

additional burden on respondents. 

OMB Control No. 1513–0113 

Title: Special Tax ‘‘Renewal’’ 

Registration and Return/Special Tax 

Location Registration Listing. 

TTB Form Number: TTB F 5630.5R. 

Abstract: The IRC at 26 U.S.C. 5731 

and 5732 requires manufacturers of 

tobacco products, manufacturers of 

cigarette papers and tubes, and export 

warehouse proprietors to pay an annual 

special (occupational) tax (SOT) for 

each such premises that they operate, on 

the basis of a return and under 

regulations issued by the Secretary. TTB 

annually sends a SOT return and 

premises registration form, TTB F 

5630.5R, with pre-populated premises 

data to tobacco industry members that 

have previously paid special tax. TTB’s 

use of TTB F 5630.5R facilitates the 

registration of premises subject to SOT 

and the timely payment of that tax by 

businesses subject to it. 

Current Actions: There are no 

program changes or adjustments to this 

information collection, and TTB is 

submitting for extension purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses and other 

for-profits. 

• Number of Respondents: 220. 

• Average Responses per Respondent: 

1 (one) per year. 

• Number of Responses: 220. 

• Average per-response Burden: 0.25 

hours (15 minutes). 

• Total Burden: 55 hours. 

OMB Control No. 1513–0115 

Title: Usual and Customary Business 

Records Relating to Wine. 

TTB REC Number: TTB REC 5120/1. 

Abstract: Under the authority of the 

IRC at 26 U.S.C. 5362, 5367, 5369, 5370, 

and 5555, the TTB regulations require 

wineries, taxpaid wine bottling houses, 

and vinegar plants to keep certain usual 

and customary business records. These 

records include purchase and sales 

invoices, and internal records related to 

their production and processing of 

wine, and their packaging, storage, and 

shipping operations. TTB routinely 

inspects these records to verify proper 

payment of Federal wine excise taxes, 

and to ensure that proprietors produce, 

package, store, ship, and transfer wine 

in compliance with the applicable 

Federal statutory and regulatory 

requirements. 

Current Actions: There are no 

program changes to this information 

collection, and TTB is submitting for 

extension purposes only. As for 

adjustments, due to a change in agency 

estimates, TTB is increasing the 

estimated number of annual 

respondents, total 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. 

• Number of Respondents: 17,000. 

• Average Responses per Respondent: 

1 (one) per year. 

• Number of Responses: 17,000. 

• Average per-response and Total 

Burden: None. This information 

collection consists of usual and 

customary business records kept by 

wine industry members during the 

normal course of business, regardless of 

any regulatory requirement to do so. As 

such, under the Office of Management 

and Budget (OMB) regulations at 5 CFR 

1320.3(b)(2), this information collection 

imposes no additional burden on 

respondents. 

OMB Control No. 1513–0123 

Title: Application, Permit, and 

Report—Wine and Beer (Puerto Rico); 

and Application, Permit and Report— 

Distilled Spirits Products (Puerto Rico). 

TTB Form Number: TTB F 5110.21, F 

5110.51. 

Abstract: In general, under the IRC at 

26 U.S.C. 7652, merchandise 

manufactured in Puerto Rico and 

shipped to the United States for 

consumption or sale is subject to a tax 

equal to the internal revenue tax 

imposed in the United States upon like 

articles of merchandise of domestic 

manufacture. That section also 

authorizes the Secretary to issue 

regulations regarding the collection of 

such taxes, which, as provided in that 

section, are largely transferred to the 

treasury of Puerto Rico. Under that IRC 

authority, the TTB regulations in 27 

CFR part 26 require persons who intend 

to ship alcohol products produced in 

Puerto Rico to the United States for 

consumption or sale to file an 

application and permit to compute the 

tax on, tax-pay, and withdraw those 

products for shipment. As such, the 

TTB regulations prescribe the use of 

TTB F 5100.21 for beer or wine 

products, and TTB F 5110.51 for 

distilled spirits products. In cases where 

the respondent makes the shipment 

taxpaid, TTB uses the required 

information to verify that the 

respondent has paid the correct amount 

of tax. In cases where the respondent is 

eligible to defer the tax payment, TTB 

uses the information to ensure that the 

respondent’s bond coverage is adequate 

to cover the taxes due. If necessary, TTB 

also uses the collected information to 

enforce collection of any Federal excise 

tax owed on such shipments. 

Current Actions: There are no 

program changes or adjustments to this 

information collection, and TTB is 

submitting for extension purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses and other 

for-profits. 

• Number of Respondents: 35. 

• Average Responses per Respondent: 

1 (one) per year. 

• Number of Responses: 35. 

• Average per-response Burden: 1 

hour. 

• Total Burden: 35 hours. 

OMB Control No. 1513–0125 

Title: Distilled Spirits Bond. 

TTB Form Number: TTB F 5110.56. 

Abstract: The IRC at 26 U.S.C. 5173 

and 5181 requires DSPs and AFPs, 

respectively, to furnish a bond, unless 

exempted from doing so under the IRC 

at 26 U.S.C. 5551(d) or 5181(c)(3). 

Under those IRC authorities, the TTB 

regulations in 27 CFR part 19 require 

proprietors of such plants that are 

required to submit a bond to use TTB 

F 5110.56 to file with TTB either a 

surety bond or a collateral bond using 

cash or U.S. securities. Using that same 

form, proprietors also may withdraw 

coverage for one or more plants, and 

DSP proprietors may provide operations 

coverage for adjacent wine cellars. The 

collected information is necessary to 

implement the statutory provisions and 

ensure payment of delinquent Federal 

alcohol excise tax liabilities. 

Current Actions: There are no 

program changes to this information 

collection, and TTB is submitting for 

extension purposes only. As for 

adjustments, due to a change in agency 

estimates resulting from continued 

growth in the number of DSPs in the 


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Federal Register / Vol. 88, No. 224 / Wednesday, November 22, 2023 / Notices 81537 

United States, TTB is increasing the 

estimated number of annual 

respondents, total 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. 

• Number of Respondents: 400. 

• Average Responses per Respondent: 

1 (one) per year. 

• Number of Responses: 400. 

• Average per-response Burden: 1 

hour. 

• Total Burden: 400 hours. 

OMB Control No. 1513–0128 

Title: Records to Support Tax Free 

and Tax Overpayment Sales of Firearms 

and Ammunition. 

TTB Form Number: TTB F 5600.33, 

TTB F 5600.34, TTB F 5600.35, TTB F 

5600.36, TTB F 5600.37. 

Abstract: The Internal Revenue Code 

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

the sale of firearms and ammunition. 

However, under the IRC at 26 U.S.C. 

4221(a), certain sales may be made taxfree, including sales made for further 

manufacture, export, or use as supplies 

on vessels or aircraft, and sales made to 

a State or local government or to a 

nonprofit education organization for 

their exclusive use. In addition, for such 

sales where the tax has been paid, the 

tax is considered an overpayment 

subject to credit or refund under the IRC 

at 26 U.S.C. 6416(b)(2) and (3). The TTB 

regulations in 27 CFR part 53 prescribe 

that those otherwise subject to this tax 

must maintain records, including 

statements or certificates containing 

specified information, documenting the 

tax-free or tax-overpaid nature of such 

sales. Respondents may use commercial 

records or self-generated supporting 

statement or certificates, or, for certain 

transactions, respondents may use TTBprovided forms, which, when 

completed, document the required 

supporting information. The required 

supporting information is maintained by 

respondents at their business premises, 

and TTB may examine these records 

during audits. 

Current Actions: There are no 

program changes or adjustments to this 

information collection, and TTB is 

submitting for extension purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses and other 

for-profits. 

• Number of Respondents: 3,500. 

• Average Responses per Respondent: 

12 (once per month). 

• Number of Responses: 42,000. 

• Average per-response Burden: 0.375 

hours (22.5 minutes). 

• Total Burden: 15,750 hours. 

Dated: November 16, 2023. 

Amy R. Greenberg, 

Director, Regulations and Rulings Division. 

[FR Doc. 2023–25767 Filed 11–21–23; 8:45 am] 

BILLING CODE 4810–31–P 


khammond on DSKJM1Z7X2PROD with NOTICES