[Federal Register Volume 88, Number 247 (Wednesday, December 27, 2023)]
[Notices]
[Pages 89499-89500]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-28524]


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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.

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SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before January 26, 2024 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 <a href="/cdn-cgi/l/email-protection#5a0a081b1a2e283f3b292f2823743d352c"><span class="__cf_email__" data-cfemail="5e0e0c1f1e2a2c3b3f2d2b2c2770393128">[email protected]</span></a>, 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: Brewer's Notices; and Letterhead Applications and 
Notices Filed by Brewers.
    OMB Control Number: 1513-0005.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5401 
requires brewers to file a notice of intent to operate a brewery, 
containing the information the Secretary of the Treasury prescribes by 
regulation. In addition, the IRC at 26 U.S.C. 5411, 5412, 5414, 5415, 
and 5417, authorizes certain other uses of and operations at breweries 
under regulations issued the Secretary. Under those IRC authorities, 
the TTB regulations in 27 CFR part 25, Beer, require new brewery 
applicants to submit TTB F 5130.10, Brewer's Notice, which provides TTB 
with information similar to that collected on a permit application; 
require brewers to submit an amended Brewer's Notice when certain 
changes occur to the brewery's ownership, control, location, 
description, and bond or operating status; and require brewers to 
submit letterhead applications or notices regarding certain changes in 
brewery operations and the destruction, loss, or return of beer. The 
TTB part 25 regulations also require brewers to maintain a permanent 
file at their premises containing their Brewer's Notice, its 
incorporated supporting documents, and the related letterhead 
applications and notices, available for inspection by TTB officers. 
This information collection request is necessary to protect the revenue 
and ensure that brewers conduct their operations in compliance with 
relevant Federal laws and regulations.
    Form: TTB F 5130.10.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 7,820.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 10,320.
    Estimated Time per Response: Varies from 30 minutes to 3 hours.
    Estimated Total Annual Burden Hours: 10,870.
    (2.) Title: Application for an Alcohol Fuel Producer Permit Under 
26 U.S.C. 5181.
    OMB Control Number: 1513-0051.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under the authority of the Internal Revenue Code at 26 
U.S.C.

[[Page 89500]]

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 of the 
Treasury may prescribe by regulation. Under this authority, TTB has 
issued regulations concerning the establishment of such alcohol fuel 
plants (AFPs) in 27 CFR part 19, subpart X. Those regulations require 
that a person wishing to establish a new AFP must submit an application 
for an alcohol fuel producer permit using form TTB F 5110.74. The 
regulations also require existing AFP proprietors to use that same form 
to make certain amendments to their permit information. TTB F 5110.74 
and its required supporting documents identify or describe, among other 
things, the applicant, the proposed AFP's location and layout, its 
stills, its size category (small, medium, or large) based on the amount 
of alcohol fuel to be produced annually, and the security measures to 
be taken to prevent theft and diversion of the distilled spirits 
produced. 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 thus 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).
    Form: TTB F 5110.74.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 75.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 75.
    Estimated Time per Response: 1 hour 36 minutes.
    Estimated Total Annual Burden Hours: 96.
    Authority: 44 U.S.C. 3501 et seq.

Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2023-28524 Filed 12-26-23; 8:45 am]
BILLING CODE 4810-31-P


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