6184 Federal Register / Vol. 89, No. 21 / Wednesday, January 31, 2024 / Notices 

Current Actions: There are no changes 

to the burden previously approved by 

OMB. 

Type of Review: Extension of a 

previously approved collection. 

Affected Public: Individuals or 

households, Business or other for-profit 

groups, Not-for-profit institutions, 

Farms, Federal Government, State, 

Local, or Tribal Governments. 

Estimated Number of Responses: 150. 

Estimated Time per Respondent: 4 

hours. 

Estimated Total Annual Burden 

Hours: 613. 

24. Title: Certificate of Foreign 

Contracting Party Receiving Federal 

Procurement Payments. 

OMB Number: 1545–2263. 

Form Project Number: Form W–14. 

Abstract: Form W–14 is completed by 

foreign contracting parties and is used 

to claim an exemption from 

withholding, in whole or in part, from 

the 2% tax imposed by section 5000C. 

Section 5000C imposes a 2% tax on the 

gross amount of specified Federal 

procurement payments that foreign 

persons receive pursuant to certain 

contracts with the U.S. Government. 

Form W–14 is completed by foreign 

contracting parties and is used to claim 

an exemption from withholding, in 

whole or in part, from the 2% tax. Form 

W–14 is provided to the government 

department or agency that is a party to 

the contract. 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, Federal Government. 

Estimated Number of Responses: 

2,000. 

Estimated Time per Respondent: 5 

hrs., 55 min. 

Estimated Total Annual Burden 

Hours: 11,840. 

25. Title: Application for Security 

Summit Membership. 

OMB Number: 1545–2295. 

Form Number: Form 15320. 

Abstract: The IRS has joined with 

representatives of the software industry, 

tax preparation firms, payroll and tax 

financial product processors and state 

tax administrators to combat identity 

theft refund fraud to protect the nation’s 

taxpayers. The Security Summit 

consists of IRS, state tax agencies and 

the tax community, including tax 

preparation firms, software developers, 

payroll and tax financial product 

processors, tax professional 

organizations and financial institutions. 

Applicants use Form 15320 to apply for 

membership. 

Current Actions: There is no change to 

the existing collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: State, Local, and 

Tribal Governments, and business or 

other for-profit organizations. 

Estimated Number of Responses: 62. 

Estimated Time per Respondent: 5 

minutes. 

Estimated Total Annual Burden 

Hours: 5. 

26. Title: Wage and Investment 

Strategies and Solutions Behavioral 

Laboratory Customer Surveys and 

Support. 

OMB Number: 1545–2274. 

Regulatory Number: N/A. 

Abstract: As outlined in the Internal 

Revenue Service (IRS) Strategic Plan, 

the Agency is working towards 

allocating IRS resources strategically to 

address the evolving scope and 

increasing complexity of tax 

administration. In order to do this, IRS 

must realize their operational 

efficiencies and effectively manage costs 

by improving enterprise-wide resource 

allocation and streamlining processes 

using feedback from various behavioral 

research techniques. To assist the 

Agency is accomplishing the goal 

outlined in the Strategic Plan, the Wage 

and Investment Division continuously 

maintains a ‘‘customer-first’’ focus 

through routinely soliciting information 

concerning the needs and characteristics 

of its customers and implementing 

programs based on the information 

received. W&I Strategies and Solutions 

(WISS), is developing the 

implementation of a Behavioral 

Laboratory to identify, plan and deliver 

business improvement processes that 

support fulfillment of the IRS strategic 

goals. The collection of information 

through the Behavioral Laboratory is 

necessary to enable the Agency to garner 

customer and stakeholder feedback in 

an efficient, timely manner, in 

accordance with the commitment to 

improving taxpayer service delivery. 

Improving agency programs requires 

ongoing assessment of service delivery. 

WISS, through the Behavioral 

Laboratory, will collect, analyze, and 

interpret information gathered through 

this generic clearance to identify 

strengths and weaknesses of current 

services and make improvements in 

service delivery based on feedback 

provided by taxpayers and employees of 

the Internal Revenue Service. 

Current Actions: The IRS will be 

revising and replacing various surveys. 

The survey scope is expanded to 

include burden for surveys associated 

with all taxpayer segments. This effort 

represents a continuation of the IRS’s 

strategy to gather taxpayer burden data 

for all types of tax returns and 

information reporting documents in 

order to support Wage and Investment’s 

OMB Improvement Strategy to 

transition burden estimates for all 

taxpayers to the preferred RAAS burden 

estimation methodology. These surveys 

will allow RAAS to update and validate 

the IRS Taxpayer Burden Model which 

will be used to provide estimates for 

consolidated taxpayer segments, like 

what is currently done for OMB 

numbers 1545–0074, 1545–0123, and 

1545–0047. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individual, Business, 

or other for-profit organizations. 

Estimated Number of Respondents: 

150,000. 

Estimated Time per Respondent: 1 

hour. 

Estimated Total Annual Burden 

Hours: 150,000 hours. 

27. Title: Clean Hydrogen Production 

Credit. 

OMB Number: 1545–New. 

Form Project Number: Form 7210. 

Abstract: Section 13204 of the 

Inflation Reduction Act of 2022 (IRA 

2022), Public Law 117–169, created the 

new clean hydrogen production credit 

in new Internal Revenue Code section 

45V. For 2023 and subsequent years, 

new Form 7210 will be used to claim 

the credit. The clean hydrogen 

production credit provides a perkilogram (kg) credit for qualified clean 

hydrogen produced at a qualified clean 

hydrogen facility. This form is attached 

to 2023 tax returns. 

Current Actions: This is a request for 

new OMB approval. 

Type of Review: New Form. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Responses: 50. 

Estimated Time per Respondent: 5.47 

hours. 

Estimated Total Annual Burden 

Hours: 274. 

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

Melody Braswell, 

Treasury PRA Clearance Officer. 

[FR Doc. 2024–01882 Filed 1–30–24; 8:45 am] 

BILLING CODE 4810–01–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. 


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Federal Register / Vol. 89, No. 21 / Wednesday, January 31, 2024 / Notices 6185 

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 March 1, 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 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 to Establish and 

Operate Wine Premises and Wine Bond. 

OMB Control Number: 1513–0009. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: 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 as required by 

regulations issued by the Secretary of 

the Treasury. Under those IRC 

authorities, the Alcohol and Tobacco 

Tax and Trade Bureau (TTB) has issued 

TTB F 5120.25, Application to Establish 

and Operate Wine Premises, to collect 

information that it uses to determine the 

qualifications under the IRC of an 

applicant applying to establish and 

operate a new wine premises. 

Proprietors of established wine premises 

also use TTB F 5120.25 to report 

changes to certain required information 

such as location and ownership. Wine 

premises proprietors use TTB F 5120.36, 

Wine Bond, to file bond coverage with 

TTB, unless they are exempt from the 

bond requirement as described in the 

IRC at 26 U.S.C. 5551(d). The bond may 

be secured through a surety company, or 

it may be secured with collateral 

(Treasury securities or notes or by cash). 

The required bond protects the revenue 

by ensuring payment of delinquent 

Federal wine excise tax liabilities. 

Form: TTB F 5120.25, 5120.36 and 

5120.36w. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

5,800. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 5,800. 

Estimated Time per Response: 58 

minutes. 

Estimated Total Annual Burden 

Hours: 5,600. 

2. Title: Brewer’s Bond and Brewer’s 

Bond Continuation Certificate; Brewer’s 

Collateral Bond and Brewer’s Collateral 

Bond Continuation Certificate. 

OMB Control Number: 1513–0015. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: In general, the Internal 

Revenue Code (IRC) at 26 U.S.C. 5401(b) 

requires brewers to execute a bond 

before starting business, subject to 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) and to 

regulations issued by the Secretary of 

the Treasury. Also under that section, 

brewer’s 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 a collateral 

bond backed by United States Treasury 

securities or notes. 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 protect the 

revenue as the required bonds ensure 

payment of any delinquent excise tax 

liabilities. 

Form: TTB F 5130.22, 5130.23, 

5130.25 and 5130.27. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

150. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 150. 

Estimated Time per Response: 54 

minutes. 

Estimated Total Annual Burden 

Hours: 134. 

3. Title: Drawback on Beer Exported. 

OMB Control Number: 1513–0017. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: Under the IRC at 26 

U.S.C. 5051, all beer produced in or 

imported into the United States is 

subject to Federal excise tax, but, under 

26 U.S.C. 5053(a), beer exported from 

the United States is not subject to that 

tax. As such, under the IRC at 26 U.S.C. 

5055, brewers may receive drawback 

(refund) of the excise tax paid on 

domestically produced beer when it is 

subsequently exported or delivered for 

use as supplies on certain vessels or 

aircraft if the brewer provides proof of 

such action as the Secretary requires by 

regulation. Under the authority of 26 

U.S.C. 5055, the TTB regulations in 27 

CFR part 28 allow the brewer or their 

agent to file a claim for drawback 

(refund) of the excise taxes paid on beer 

when the beer is exported to a foreign 

country, delivered to the U.S. Armed 

Forces for export, delivered for use as 

supplies on certain vessels or aircraft, or 

transferred to a foreign trade zone for 

export. The regulations require such 

export drawback claims to be made on 

form TTB F 5130.6. The collected 

information is necessary to protect the 

revenue as it allows TTB to verify the 

accuracy of export drawback claims for 

beer, which prevents payment of 

incorrect and fraudulent export 

drawback claims. 

Form: TTB F 5130.6. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

725. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 8,700. 

Estimated Time per Response: 1 hour. 

Estimated Total Annual Burden 

Hours: 8,700. 

4. Title: Notice of Release of Tobacco 

Products, Cigarette Papers, or Cigarette 

Tubes. 

OMB Control Number: 1513–0025. 

Type of Review: Extension without 

change of a currently approved 

collection. 


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Description: The Internal Revenue 

Code (IRC) at 26 U.S.C. 5704(c) provides 

for the release of imported tobacco 

products and cigarette papers and tubes 

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, while the IRC at 26 U.S.C. 

5704(d) provides that tobacco products 

and cigarette papers and tubes 

previously exported and then returned 

to customs custody may be released, 

without payment of tax, to their original 

manufacturer or an authorized export 

warehouse proprietor. In addition, the 

IRC at 26 U.S.C. 5741 requires 

manufactures of tobacco products, 

processed tobacco, or cigarette papers 

and tubes, importers, and export 

warehouse proprietors to keep records 

as the Secretary prescribes by 

regulation. Under those IRC sections, all 

such releases and records must be made 

in accordance with regulations issued 

by the Secretary of the Treasury. 

Therefore, under those IRC authorities, 

the TTB tobacco-related import 

regulations in 27 CFR part 41 require 

industry members 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 from customs custody. At 

importation or return, 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.) 

Form: TTB F 5200.11. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

10. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 60. 

Estimated Time per Response: 15 

minutes. 

Estimated Total Annual Burden 

Hours: 15. 

5. Title: Inventory—Manufacturer of 

Tobacco Products or Processed Tobacco. 

OMB Control Number: 1513–0032. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: The Internal Revenue 

Code (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 of 

the Treasury prescribes by regulation. 

Under the IRC at 26 U.S.C. 5741, such 

manufacturers are also required to keep 

records and make them available for 

inspection in the manner the Secretary 

prescribes by regulation. 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 

TTB directs. The use of TTB F 5210.9 

provides a uniform format for recording 

those inventories. The collected 

information is necessary to protect the 

revenue as it allows TTB 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. 

Form: TTB F 5210.9. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

100. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 100. 

Estimated Time per Response: 5 

hours. 

Estimated Total Annual Burden 

Hours: 500. 

6. Title: Signing Authority for 

Corporate and LLC Officials. 

OMB Control Number: 1513–0036. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: Under the Internal 

Revenue Code (IRC) at 26 U.S.C. 6061, 

any return, statement, or other 

document required to be submitted 

under internal revenue laws or 

regulations ‘‘shall be signed in 

accordance with forms or regulations’’ 

prescribed by the Secretary of the 

Treasury. 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 voluntary information 

collection allows TTB to identify the 

corporate and LLC officials or 

employees authorized to act on an 

entity’s behalf in TTB matters. 

Form: TTB F 5100.1. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

2,150. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 2,150. 

Estimated Time per Response: 12 

minutes. 

Estimated Total Annual Burden 

Hours: 411. 

7. Title: Withdrawal of Spirits, 

Specially Denatured Spirits, or Wines 

for Exportation. 

OMB Control Number: 1513–0037. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: The Internal Revenue 

Code (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 Federal alcohol 

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. These IRC 

sections also state that such 

withdrawals are subject to regulations 

prescribed by the Secretary of the 

Treasury. 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 to 

protect the revenue as the information 

provided on TTB F 5100.11 allows TTB 

to determine that exporters of spirits 

and wines withdrawn without payment 

of tax possess the appropriate bond 

coverage for any resulting excise tax 

liabilities, and the form provides 

certification that the untaxed products 

in question were, in fact, exported, 

transferred, or laden on a qualified 

vessel or aircraft and not diverted into 

domestic commerce, which is subject to 

tax. 

Form: TTB F 5100.11. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

370. 

Frequency of Response: On occasion. 


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Estimated Total Number of Annual 

Responses: 7,400. 

Estimated Time per Response: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 3,700. 

8. Title: Application for Transfer of 

Spirits and/or Denatured Spirits in 

Bond. 

OMB Control Number: 1513–0038. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: Under provisions of the 

Internal Revenue Code (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 distilled spirits or 

denatured spirits transferred to its plant 

from another domestic DSP, the 

receiving proprietor must make an 

application to receive such spirits in 

bond as the excise tax liability for the 

transferred spirits passes to the 

receiving DSP during transit. Under that 

IRC authority, the TTB regulations in 27 

CFR part 19 require the receiving DSP 

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 protect the revenue as it 

allows TTB to ensure that the receiving 

plant has adequate bond coverage to 

cover the excise taxes attached to the 

transferred spirits or, for certain small 

alcohol excise taxpayers, is exempt from 

such bond coverage. 

Form: TTB F 5100.16. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

505. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 3,030. 

Estimated Time per Response: 7 

minutes. 

Estimated Total Annual Burden 

Hours: 366. 

9. Title: Distilled Spirits Plants— 

Notices of Alternations and Changes in 

Production Status, and Alternating 

Premises Records. 

OMB Control Number: 1513–0044. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: Under the Internal 

Revenue Code (IRC) at 26 U.S.C. 

5178(a), a distilled spirits plant (DSP) is 

a delineated place on which only 

certain authorized activities may be 

conducted. However, under section 

5178(b), the Secretary of the Treasury 

(the Secretary) may authorize other 

businesses on a DSP’s premises under 

certain circumstances upon application. 

Also, under the IRC at 26 U.S.C. 5221, 

DSP proprietors are required give 

written notification, in the form and 

manner as the Secretary prescribes 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 by regulation. Under those IRC 

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 

distilled 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, a manufacturer of eligible 

flavors, or a general premises. 

Form: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

1,560. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 7,800. 

Estimated Time per Response: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 3,900. 

10. Title: Registrations and 

Miscellaneous Requests and Notices for 

Distilled Spirits Plants; Distilled Spirits 

Related Requests and Notices for NonDistilled Spirits Plants. 

OMB Control Number: 1513–0048. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: The Internal Revenue 

Code (IRC), at 26 U.S.C. 5171 and 5172, 

provides that an application to register 

a distilled spirits plant (DSP) must be 

made in conformity with regulations 

issued by the Secretary of the Treasury, 

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 letterhead 

requests or notices to vary their 

operations from the requirements of part 

19 or to request approval or provide 

notification of certain changes in DSP 

activities. In addition, those regulations 

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 is necessary to 

protect the revenue as it assists TTB in 

determining a person’s eligibility to 

establish and operate a DSP under the 

IRC, whether a variance from TTB’s 

regulatory requirements or certain 

activities at a DSP should be approved, 

and whether non-DSP entities are 

eligible to engage in certain distilled 

spirits-related activities. 

Form: TTB F 5110.41. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

7,550. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 7,550. 

Estimated Time per Response: 1 hour 

16 minutes. 

Estimated Total Annual Burden 

Hours: 9,593. 

11. Title: Tax Deferral Bond—Distilled 

Spirits (Puerto Rico). 

OMB Control Number: 1513–0050. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: Under the Internal 

Revenue Code (IRC) at 26 U.S.C. 7652, 

beverage distilled spirits and 

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 of the Treasury (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 


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submission of the respondent’s next 

excise tax return. Those regulations 

require respondents 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. As such, the required 

information is necessary to protect the 

revenue. 

Form: TTB F 5110.50. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

10. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 10. 

Estimated Time per Response: 1 hour. 

Estimated Total Annual Burden 

Hours: 10. 

12. Title: Report of Wine Premises 

Operations. 

OMB Control Number: 1513–0053. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: The Internal Revenue 

Code (IRC) at 26 U.S.C. 5367 authorizes 

the Secretary of the Treasury 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 

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 wine excise tax 

liabilities, ensure that respondents 

operate wine premises in accordance 

with applicable Federal law and 

regulations, and collect raw data for 

generalized monthly statistical reports 

on wine operations published on the 

TTB website. 

Form: TTB F 5120.17sm. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

17,000. 

Frequency of Response: Monthly, 

Quarterly, Annually. 

Estimated Total Number of Annual 

Responses: 64,920. 

Estimated Time per Response: 1 hour 

6 minutes. 

Estimated Total Annual Burden 

Hours: 71,412. 

13. Title: Excise Tax Return. 

OMB Control Number: 1513–0083. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: Under the Internal 

Revenue Code (IRC) at 26 U.S.C. 5061 

and 5703, the Federal alcohol and 

tobacco excise taxes imposed by 

chapters 51 and 52 of the IRC are 

collected on the basis of a return, 

containing such information and 

submitted as the Secretary of the 

Treasury requires by regulation. Under 

those IRC sections, respondents file 

such returns on a semi-monthly basis, 

except for certain small alcohol excise 

taxpayers that may pay on a quarterly or 

annual basis depending on certain 

circumstances. Under those IRC 

authorities, the TTB regulations in 27 

CFR chapter I require alcohol and 

tobacco excise taxpayers, other than 

those in Puerto Rico, to report their tax 

liability using TTB F 5000.24, Excise 

Tax Return. The collected information is 

necessary to protect the revenue as it 

allows TTB to establish a taxpayer’s 

identity, the amount and type of excise 

taxes due, and the amount of payments 

made. 

Form: TTB F 5000.24. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

20,400. 

Frequency of Response: Monthly, 

Quarterly, Annually. 

Estimated Total Number of Annual 

Responses: 126,480. 

Estimated Time per Response: 45 

minutes. 

Estimated Total Annual Burden 

Hours: 94,860. 

14. Title: Marks on Wine Containers. 

OMB Control Number: 1513–0092. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: The Internal Revenue 

Code (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 protect the revenue as it 

ensures 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 inform the public of the content of 

their products. As a usual and 

customary business practice, per the 

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

this information collection places no 

annual burden on respondents. 

Form: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

17,000. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 17,000. 

Estimated Time per Response: None, 

as this is customary and usual business 

practice. 

Estimated Total Annual Burden 

Hours: 0. 

15. Title: Special Tax Renewal 

Registration and Return/Special Tax 

Location Registration Listing. 

OMB Control Number: 1513–0113. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: The Internal Revenue 

Code (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 of the Treasury. As a 

service to tobacco industry members, 

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 SOT. TTB’s use of 

TTB F 5630.5R protects the revenue by 

facilitating the registration of premises 

subject to SOT and the timely payment 

of that tax by businesses subject to it. 

The information collected on that form 

is essential to TTB’s collecting, 

processing, and accounting for the SOT 

imposed on tobacco industry members 

by the IRC. 

Form: TTB F 5630.5R. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

220. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 220. 

Estimated Time per Response: 15 

minutes. 

Estimated Total Annual Burden 

Hours: 55. 

16. Title: Usual and Customary 

Business Records Relating to Wine. 

OMB Control Number: 1513–0115. 


lotter on DSK11XQN23PROD with NOTICES1
Federal Register / Vol. 89, No. 21 / Wednesday, January 31, 2024 / Notices 6189 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: Under the authority of 

the Internal Revenue Code (IRC) at 26 

U.S.C. 5041, 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, sales, and 

other 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 on the six tax 

classes of wine and to ensure that 

proprietors produce, package, store, 

ship, and transfer wine in compliance 

with the applicable Federal statutory 

and regulatory requirements. 

Form: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

17,000. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 17,000. 

Estimated Time per Response: None, 

as this is customary and usual business 

practice. 

Estimated Total Annual Burden 

Hours: 0. 

17. Title: Application, Permit, and 

Report—Wine and Beer (Puerto Rico); 

and Application, Permit, and Report— 

Distilled Spirits Products (Puerto Rico). 

OMB Control Number: 1513–0123. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: In general, under the 

Internal Revenue Code (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 of the 

Treasury 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. The collected 

information is necessary to protect the 

revenue. 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 tax owed to the 

Federal government on such shipments. 

Form: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

35. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 35. 

Estimated Time per Response: 1 hour. 

Estimated Total Annual Burden 

Hours: 35. 

18. Title: Distilled Spirits Bond. 

OMB Control Number: 1513–0125. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: The Internal Revenue 

Code (IRC) at 26 U.S.C. 5173 and 5181 

requires distilled spirits plants (DSPs) 

and alcohol fuel plants (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, Distilled Spirits Bond, 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 

protect the revenue as the required 

bonds ensure payment of any 

delinquent Federal alcohol excise tax 

liabilities. 

Form: TTB F 5110.56. 

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: 1 

hours. 

Estimated Total Annual Burden 

Hours: 400. 

19. Title: Records to Support Tax Free 

and Tax Overpayment Sales of Firearms 

and Ammunition. 

OMB Control Number: 1513–0128. 

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 

tax on the sale of firearms and 

ammunition. However, under the IRC at 

26 U.S.C. 4221(a), certain sales may be 

made tax-free, 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). In order 

to protect the revenue, the TTB 

regulations in 27 CFR part 53 prescribe 

that those persons otherwise subject to 

this tax must maintain records, 

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 

records, statements, or certificates are 

maintained by respondents at their 

business premises, and, to protect the 

revenue, TTB may examine those 

documents during field audits. 

Form: TTB F 5600.33, 5600.34, 

5600.35, 5600.36 and 5600.37. 

Affected Public: Businesses or other 

for-profits and State, Local or Tribal 

Governments. 

Estimated Number of Respondents: 

3,500. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 42,000. 

Estimated Time per Response: 23 

minutes. 

Estimated Total Annual Burden 

Hours: 15,750. 

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

Spencer W. Clark, 

Treasury PRA Clearance Officer. 

[FR Doc. 2024–01922 Filed 1–30–24; 8:45 am] 

BILLING CODE 4810–31–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

Advisory Committee on the 

Readjustment of Veterans, Notice of 

Meeting 

The Department of Veterans Affairs 

(VA) gives notice under the Federal 


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