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[Federal Register Volume 89, Number 230 (Friday, November 29, 2024)]
[Notices]
[Pages 94871-94877]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-28008]

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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

[Docket No. TTB-2024-0003]

Proposed Information Collections; Comment Request (No. 94)

AGENCY: Alcohol and Tobacco Tax and Trade Bureau (TTB); Treasury.

ACTION: Notice and request for comments.

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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 28, 
2025.

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-2024-0003.

[[Page 94872]]

     Mail--Send comments to the Paperwork Reduction Act 
Officer, Regulations and Rulings Division, Alcohol and Tobacco Tax and 
Trade Bureau, 1310 G Street NW, Box 12, Washington, DC 20005.
    Please submit separate comments for each specific information 
collection described in this document. You must reference the 
information collection's title, form number or recordkeeping 
requirement number (if any), and OMB control number in your comment.
    You may view copies of this document, the relevant TTB forms, and 
any comments received at https://www.regulations.gov within Docket No. 
TTB-2024-0003. TTB has posted a link to that docket on its website at 
https://www.ttb.gov/rrd/information-collection-notices. You also may 
obtain paper copies of this document, the listed forms, and any 
comments received by contacting TTB's Paperwork Reduction Act Officer 
at the addresses or telephone number shown below.

FOR FURTHER INFORMATION CONTACT: Michael Hoover, Regulations and 
Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G 
Street NW, Box 12, Washington, DC 20005; 202-453-1039, ext. 135; or 
complete the Regulations and Rulings Division contact form at 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) 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. 1513-0007

    Title: Brewer's Report of Operations and Quarterly Brewer's Report 
of Operations.
    TTB Form Numbers: TTB F 5130.9 and 5130.26.
    Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5415 
requires that all brewers furnish reports of operations and 
transactions as the Secretary of the Treasury (the Secretary) 
prescribes by regulation. Under that authority, the TTB regulations in 
27 CFR part 25 require brewers to file monthly operations reports using 
TTB F 5130.9, Brewer's Report of Operations, if they anticipate an 
annual excise tax liability of $50,000 or more for beer in a given 
calendar year. Taxpayers who anticipate a liability of less than 
$50,000 for such taxes in a given year and had such liability the 
previous year may file quarterly operations reports using TTB F 5130.9 
or the simplified TTB F 5130.26, Quarterly Brewer's Report of 
Operations. TTB provides a ``smart form'' version of the TTB F 5130.26, 
identified as TTB F 5130.26sm. The information collected from brewers 
on these reports regarding the amount of beer they produce, receive, 
return, remove, transfer, destroy, or otherwise gain or dispose of is 
necessary to ensure the tax provisions of the IRC are appropriately 
applied.
    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 number of annual respondents and increasing the number 
of responses and burden hours associated with this collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.

Estimated Annual Burden

     Number of Respondents: 3,470.
     Average Responses per Respondent: 9.67.
     Number of Responses: 33,560.
     Average Per-Response Burden: 0.75 hour.
     Total Burden: 25,170 hours.

OMB Control No. 1513-0008

    Title: Application and Permit to Ship Liquors and Articles of 
Puerto Rican Manufacture Taxpaid to the United States.
    TTB Form Number: TTB F 5170.7.
    Abstract: The IRC at 26 U.S.C. 7652 provides that products made in 
Puerto Rico, shipped to the United States, and withdrawn for 
consumption or sale are subject to a tax equal to the internal revenue 
tax imposed on like products made in the United States. In addition, 
that section provides that the taxes collected on such Puerto Rican 
products are transferred into the Treasury of Puerto Rico. Under the 
TTB regulations in 27 CFR part 26, applicants use TTB F 5170.7 to apply 
for authorization for, and to document, the shipment of tax-paid or 
tax-determined Puerto Rican spirits to the United States. The collected 
information documents the specific spirits and articles, the amounts 
shipped and received, and the amount of tax, and it identifies the 
consignor in Puerto Rico and consignee in the United States. TTB uses 
the information to verify the accuracy of prepayments of excise tax and 
semimonthly payments of deferred excise taxes, and to determine the 
amount of revenue to be transferred into the Treasury of Puerto Rico.
    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.

Estimated Annual Burden

     Number of Respondents: 20.
     Average Responses per Respondent: 106.
     Number of Responses: 2,120.
     Average Per-Response Burden: 0.5 hour.
     Total Burden: 1,060 hours.

OMB Control No. 1513-0013

    Title: Change in Bond (Change of Surety).

[[Page 94873]]

    TTB Form Number: TTB F 5000.18.
    Abstract: The IRC at 26 U.S.C. 5114, 5173, 5272, 5354, 5401, and 
5711 requires certain alcohol or tobacco industry proprietors to post a 
bond as the Secretary requires by regulation. The required bond ensures 
payment of alcohol and tobacco excise taxes by a surety if a proprietor 
defaults on those taxes. Changes in the terms of bonds are effectuated 
on TTB F 5000.18, Change in Bond (Consent of Surety). Once executed by 
the proprietor and an approved surety company, the proprietor files the 
form with TTB, which retains it as long as the revised bond agreement 
remains in force. This collection is necessary to protect the revenue 
generated by the tax provisions of the IRC.
    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.

Estimated Annual Burden

     Number of Respondents: 120.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 120.
     Average Per-Response Burden: 1 hour.
     Total Burden: 120 hours.

OMB Control No. 1513-0018

    Title: Application for Basic Permit under the Federal Alcohol 
Administration Act.
    TTB Form Number: TTB F 5100.24.
    Abstract: Section 103 of the Federal Alcohol Administration Act 
(FAA Act, 27 U.S.C. 203) requires that a person apply to the Secretary 
for a ``basic permit'' before beginning business as: (1) An importer 
into the United States of distilled spirits, wine, or malt beverages, 
(2) a producer of distilled spirits or wine, or (3) a wholesaler of 
distilled spirits, wine, or malt beverages. In addition, the FAA Act 
prescribes who is entitled to a basic permit (27 U.S.C. 204(a)), and it 
authorizes the Secretary to prescribe the manner and form of, and the 
information required in, basic permit applications (27 U.S.C. 204(c)). 
Under these authorities, the TTB regulations in 27 CFR part 1 require 
that applicants use TTB F 5100.24 to apply for new FAA Act basic 
permits. That application enables TTB to determine the location of the 
proposed business, the extent of its operations, and if the applicant 
is qualified under the FAA Act for a basic permit.
    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 
increasing the number of annual respondents and responses to this 
information collection but is decreasing its average per-response 
burden and total burden hours due to an increase in the number of 
applications submitted electronically via TTB's Permits Online (PONL) 
system.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.

Estimated Annual Burden

     Number of Respondents: 11,300.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 11,300.
     Average Per-Response Burden: 1.015 hours.
     Total Burden: 11,475 hours.

OMB Control No. 1513-0020

    Title: Application for and Certification/Exemption of Label/Bottle 
Approval.
    TTB Form Number: TTB F 5100.31.
    Abstract: The FAA Act at 27 U.S.C. 205(e) requires that alcohol 
beverages sold or introduced into interstate or foreign commerce be 
labeled in conformity with regulations issued by the Secretary to 
prevent consumer deception, misleading or false statements, and provide 
the consumer with ``adequate information'' as to the identity and 
quality of the product. Further, under the FAA Act, prior to an alcohol 
beverage product's introduction into interstate or foreign commerce, 
the producer, bottler, or importer of the product must apply for and 
receive TTB approval of the product's label. For wines and distilled 
spirits, such respondents also may apply for exemption from label 
approval for products not sold or entered into interstate or foreign 
commerce. For distilled spirits, the TTB regulations also require 
approval of distinctive liquor bottles. Respondents use form TTB F 
5100.31 or its electronic equivalent, COLAs Online, to request and 
obtain such approvals. If approved by TTB, the form also serves as a 
certificate of label approval (COLA), a certificate of exemption from 
label approval, or distinctive liquor bottle approval. This collection 
of information and its related form implement these statutory and 
regulatory provisions.
    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 
increasing the 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.

Estimated Annual Burden

     Number of Respondents: 13,000.
     Average Responses per Respondent: 16.4.
     Number of Responses: 213,200.
     Average Per-Response Burden: 31 minutes.
     Total Burden: 110,153 hours.

OMB Control No. 1513-0021

    Title: Formula and Process for Nonbeverage Products.
    TTB Form Number: TTB F 5154.1.
    Abstract: The IRC at 26 U.S.C. 5111-5114 authorizes drawback 
(refund) of excise tax paid on distilled spirits used in the 
manufacture of medicines, medicinal preparations, food products, 
flavors, flavoring extracts, or perfume that are unfit for beverage 
purposes, and it authorizes the Secretary to prescribe regulations to 
ensure that drawback is not paid for unauthorized purposes. Under those 
authorities, TTB has issued regulations to require that nonbeverage 
drawback claimants show that the taxpaid distilled spirits for which a 
claimant makes a drawback claim were used in the manufacture of a 
product unfit for beverage use. Respondents base this showing on the 
product's formula and manufacturing process, which they describe using 
TTB F 5154.1 or its electronic equivalent in Formulas Online. The 
collected information allows TTB to ensure that the tax provisions of 
the IRC regarding drawback are appropriately applied. This information 
collection also is beneficial to respondents as TTB's determination 
regarding the described product allows claimants to know in advance of 
actual manufacture if the product is or is not fit for beverage 
purposes and thus eligible or not eligible for 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 number of annual respondents, responses, and burden 
hours associated with this collection.
    Type of Review: Extension of a currently approved collection.

[[Page 94874]]

    Affected Public: Businesses or other for-profits.

Estimated Annual Burden

     Number of Respondents: 350.
     Average Responses per Respondent: 39.085.
     Number of Responses: 13,680.
     Average Per-Response Burden: 0.6033 hour.
     Total Burden: 8,253 hours.

OMB Control No. 1513-0026

    Title: Claims for Drawback of Tax on Tobacco Products, Cigarette 
Papers, and Cigarette Tubes Exported from the United States.
    TTB Form Numbers: TTB F 5200.17 and TTB F 5620.7.
    Abstract: The IRC at 26 U.S.C. 5706 provides for the drawback 
(refund) of Federal excise taxes paid on tobacco products, and on 
cigarette papers and tubes, when such articles are subsequently 
exported in accordance with the bond and regulatory requirements 
prescribed by the Secretary. Under that authority, the TTB regulations 
in 27 CFR part 44 provide for drawback of excise taxes paid on such 
products shipped to a foreign country, Puerto Rico, the Virgin Islands, 
or a possession of the United States when the person who paid the tax 
files the prescribed claim and bond. The regulations require that 
respondents file such claims and certain supporting documentation using 
TTB F 5620.7, while the required bond is filed using TTB F 5200.17. In 
addition, respondents may file letterhead applications for relief from 
certain regulatory requirements regarding filing of supporting 
documentation showing export or loss. This collection ensures drawback 
is provided consistent with the statutory provisions.
    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.

Estimated Annual Burden

     Number of Respondents: 13.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 13.
     Average Per-Response Burden: 1.385 hours.
     Total Burden: 18 hours.

OMB Control No. 1513-0027

    Title: Removals of Tobacco Products and Cigarette Papers and Tubes 
without Payment of Tax.
    TTB Form Number: TTB F 5200.14.
    Abstract: The IRC at 26 U.S.C. 5704(b) provides that a manufacturer 
or export warehouse proprietor, in accordance with regulations 
prescribed by the Secretary, may remove tobacco products and cigarette 
papers and tubes, without payment of tax, for export or consumption 
beyond the jurisdiction of the internal revenue laws of the United 
States. That IRC section also provides that such persons may transfer 
such articles, without payment of tax, to the bonded premises of 
another such entity. In addition, the IRC at 26 U.S.C. 5722 requires 
such persons to make reports as required by regulation. Under those 
authorities, the TTB regulations in 27 CFR part 44 require tobacco 
product and cigarette paper and tube manufacturers and export warehouse 
proprietors to report such removals on TTB F 5200.14. Alternatively, 
under the alternate procedure described in TTB Industry Circular 2004-
3, respondents may submit a Monthly Summary Report of such removals if 
records maintained at the respondent's premises document the export of 
each removal. Under this information collection, respondents also 
submit letterhead notices to modify previously submitted information, 
and they submit letterhead applications to obtain authorization to use 
an alternative Monthly Summary Report procedure. The collected 
information ensures products removed or transferred without payment of 
tax are appropriately accounted for and, therefore, protect the revenue 
generated by the tax provisions of the IRC.
    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.

Estimated Annual Burden

     Number of Respondents: 300.
     Average Responses per Respondent: 73.23.
     Number of Responses: 21,970.
     Average Per-Response Burden: 1.26 hours.
     Total Burden: 27,730 hours.

OMB Control No. 1513-0030

    Title: Claims--Alcohol, Tobacco, and Firearms Taxes.
    TTB Form Number: TTB F 5620.8.
    Abstract: The IRC at 26 U.S.C. 5008, 5056, 5370, and 5705 
authorizes the Secretary to provide for claims for relief from excise 
taxes paid on distilled spirits, wine, beer, and tobacco products lost 
or destroyed by theft or disaster, voluntarily destroyed, or returned 
or withdrawn from the market. The IRC at 26 U.S.C. 5044 also allows for 
the refund of tax for wine returned to bond. In addition, the IRC at 26 
U.S.C. 5111-5114, authorizes the Secretary to issue drawback (refunds) 
for a portion of the excise taxes paid on distilled spirits used in the 
manufacture of certain nonbeverage products. Finally, the IRC at U.S.C. 
6402-6404 provides that taxpayers may be refunded on certain 
overpayments, while section 6423 sets conditions on such claims for 
alcohol and tobacco excise taxes. Under those IRC authorities, the TTB 
regulations require taxpayers to make claims using TTB F 5620.8. On 
that form, the respondent states the amount of and the reasons and 
circumstances for the claim. This collected information is necessary to 
ensure the tax provisions of the IRC are appropriately applied as it 
allows TTB to determine if submitted claims meet the statutory and 
regulatory criteria.
    Current Actions: There are no program changes or adjustments 
associated with this information collection, and TTB is submitting it 
for extension purposes only. As for adjustments, due to a change in 
agency estimates, TTB is increasing the number of respondents, 
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; Individuals or 
households; and Not-for profit institutions.

Estimated Annual Burden

     Number of Respondents: 15,300.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 15,300.
     Average Per-Response Burden: 1 hour.
     Total Burden: 15,300 hours.

OMB Control No. 1513-0040

    Title: Application for Operating Permit Under 26 U.S.C. 5171(d).
    TTB Form Number: TTB F 5110.25.
    Abstract: As required by the IRC at 26 U.S.C. 5171(d), persons who 
intend to distill, process, or warehouse distilled spirits for non-
beverage use, or who intend to manufacture articles using distilled 
spirits or warehouse bulk spirits for non-industrial use without 
bottling, are required to apply for and

[[Page 94875]]

obtain a distilled spirits plant (DSP) operating permit before 
beginning such operations. Under that IRC authority, the TTB 
regulations in 27 CFR part 19 require such persons to apply for a DSP 
operating permit using TTB F 5110.25. The form identifies the name and 
business address of the applicant, the DSP's location, and the 
operations to be conducted at the plant. Applicants also must submit a 
statement of business organization information regarding the persons 
with significant interest in the business, and a list of trade names 
the applicant will use in connection with the specified operations. The 
collected information allows TTB to determine if an applicant is 
qualified under the IRC to receive a DSP operating permit.
    Current Actions: There are no program changes or adjustments 
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 increasing the 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.

Estimated Annual Burden

     Number of Respondents: 160.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 160.
     Average Per-Response Burden: 1 hour.
     Total Burden: 160 hours.

OMB Control No. 1513-0052

    Title: Alcohol Fuel Plant (AFP) Reports and Miscellaneous 
Letterhead Applications, and Notices, Marks, and Records.
    TTB Form Number: TTB F 5110.75.
    Abstract: While distilled spirits produced or imported into the 
United States are normally subject to excise tax under the IRC at 26 
U.S.C. 5001, the IRC at 26 U.S.C. 5214(a)(12) allows distilled spirits 
used for fuel purposes to be withdrawn free of that tax. As such, the 
IRC at 26 U.S.C. 5181 and 5207 requires a proprietor of a distilled 
spirits plant established as an alcohol fuel plant (AFP) to make 
applications, maintain records, and render reports as the Secretary 
prescribes by regulation. Under those IRC authorities, TTB has issued 
AFP regulations in 27 CFR part 19 that require proprietors to keep 
certain records, provide certain notices, place certain marks on 
alcohol fuel containers, and make an annual operations report on TTB F 
5110.75. TTB uses the collected information to ensure that the tax 
provisions of the IRC are appropriately applied and to help prevent 
diversion of alcohol fuel to taxable beverage use.
    Current Actions: There are no program changes or adjustments 
associated with this information collection, and TTB is submitting it 
for extension purposes only. As for adjustments, due to a change in 
agency estimates, TTB is decreasing the number of respondents, 
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; Not-for-profit 
institutions; and Individuals or households.

Estimated Annual Burden

     Number of Respondents: 300.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 300.
     Average Per-Response Burden: 1 hour.
     Total Burden: 300.

OMB Control No. 1513-0054

    Title: Offer in Compromise of Liability Incurred under the 
Provisions of Title 26 U.S.C. Enforced and Administered by TTB; 
Collection Information Statements for Individuals and Businesses.
    TTB Form Numbers: TTB F 5600.17, TTB F 5600.18, TTB F 5640.1.
    Abstract: The IRC at 26 U.S.C. 7122 provides that the Secretary may 
compromise any civil or criminal case arising under it, including tax 
liabilities, in lieu of civil or criminal action. Under this authority, 
the TTB regulations require persons to submit offers in compromise for 
violations of the IRC on TTB F 5640.1. Submitters use that form to 
identify the tax liabilities or violations being compromised, the 
amount of the compromise offer, and the reason for the offer. To 
support requests for installment payments of compromise offers, TTB may 
require individual and business respondents to supply information 
documenting financial hardship on TTB F 5600.17 and TTB F 5600.18, 
respectively. The collected information allows TTB to consider the 
offer in compromise in relation to the alleged violations of the law 
and the potential for a payment plan to address circumstances in which 
the individual or business is unable to pay an accepted offer in 
compromise immediately in full.
    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; and Individuals 
or households.

Estimated Annual Burden

     Number of Respondents: 40.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 40.
     Average Per-Response Burden: 2.25 hours.
     Total Burden: 90 hours.

OMB Control No. 1513-0055

    Title: Offer in Compromise of Liability Incurred under the Federal 
Alcohol Administration Act.
    TTB Form Number: TTB F 5640.2.
    Abstract: The FAA Act (27 U.S.C. 201 et seq.) requires certain 
alcohol beverage industry members to obtain basic permits from the 
Secretary, and it prohibits unfair trade practices and deceptive 
advertising and labeling of alcohol beverages. Under 27 U.S.C. 207, 
violations of the Act are subject to civil and criminal penalties, but 
the Secretary may accept monetary compromise for such alleged 
violations. Under that authority, the TTB regulations provide that a 
proponent or their agent may submit an offer in compromise to resolve 
alleged FAA Act violations using TTB F 5640.2. The form identifies the 
alleged violation(s) and violator(s), amount of the compromise offer, 
and the reason(s) for the offer. TTB uses the information to evaluate 
the adequacy of the compromise offer in relation to the alleged 
violation(s) of the FAA Act and to make a determination on the offer.
    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; and Individuals 
or households.

Estimated Annual Burden

     Number of Respondents: 20.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 20.
     Average Per-Response Burden: 2 hours.
     Total Burden: 40 hours.

OMB Control No. 1513-0090

    Title: Excise Tax Return--Alcohol and Tobacco (Puerto Rico).
    TTB Form Number: TTB F 5000.25.

[[Page 94876]]

    Abstract: The IRC at 26 U.S.C. 5061(a) and 26 U.S.C. 5703(b) 
requires that excise taxes on alcohol and tobacco products be collected 
on the basis of a return, filed for the periods, at the times, and 
containing the information the Secretary requires by regulation. Under 
the IRC at 26 U.S.C. 7652(a), such taxes, at the same rates, are 
imposed on similar products manufactured in Puerto Rico and brought 
into the United States, and the majority of those taxes are 
subsequently transferred into the treasury of Puerto Rico. The TTB 
regulations in 27 CFR part 26 (for distilled spirits, wine, and beer) 
and part 41 (for tobacco products and cigarette papers and tubes), 
prescribe the use of TTB F 5000.25, Excise Tax Return--Alcohol and 
Tobacco (Puerto Rico) for the collection of the excise taxes imposed by 
26 U.S.C. 7652(a). This collection is necessary to ensure the tax 
provisions of the IRC are appropriately applied.
    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; Individuals and 
households.

Estimated Annual Burden

     Number of Respondents: 24.
     Average Responses per Respondent: 19.75.
     Number of Responses: 474.
     Average Per-Response Burden: 0.75 hour.
     Total Burden: 356 hours.

OMB Control No. 1513-0103

    Title: Tobacco Bond-Collateral, Tobacco Bond-Surety, and Tobacco 
Bond.
    TTB Form Numbers: TTB F 5200.25, TTB F 5200.26, and TTB F 5200.29.
    Abstract: The IRC at 26 U.S.C. 5711 requires every person, before 
commencing business as a manufacturer of tobacco products or cigarette 
papers and tubes, or as an export warehouse proprietor, to file a bond 
in the amount, form, and manner as the Secretary prescribes by 
regulation. Also, the IRC at 26 U.S.C. 7101 requires that such bonds be 
guaranteed by a surety or by the deposit of collateral in the form of 
United States Treasury bonds or notes. Under those IRC authorities, TTB 
has issued tobacco bond regulations in 27 CFR parts 40 and 44. Those 
regulations require the prescribed persons to file a surety or 
collateral bond with TTB in an amount equivalent to the potential tax 
liability of the person, within a minimum and a maximum amount. The TTB 
regulations also require a strengthening bond when the amount of an 
existing bond becomes insufficient or a superseding bond when a current 
bond is no longer valid for reasons specified by regulation. 
Respondents may provide a surety bond using TTB F 5200.25, a collateral 
bond using TTB F 5200.26, or they may use TTB F 5200.29 for either type 
of bond as an approved alternate procedure. TTB uses the collected 
information to ensure the bond provisions of the IRC are implemented 
and, as a result, to protect the revenue generated by the tax 
provisions of the IRC.
    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 
increasing the estimated number of annual respondents, 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, and individuals.

Estimated Annual Burden

     Number of Respondents: 215.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 215.
     Average Per-Response Burden: 1 hour.
     Total Burden: 215 hours.

OMB Control No. 1513-0107

    Title: Monthly Report--Importer of Tobacco Products or Processed 
Tobacco.
    TTB Form Number: TTB F 5220.6.
    Abstract: Under the IRC at 26 U.S.C. 5722, importers of tobacco 
products and of processed tobacco are required to make reports 
containing such information, in such form, at such times, and for such 
periods as the Secretary prescribes by regulation. Under that 
authority, the TTB regulations in 27 CFR part 41 require tobacco 
product and processed tobacco importers to submit a monthly report on 
TTB F 5220.6 to account for such products on hand, received, and 
removed. This collection is necessary to ensure the tax provisions of 
the IRC are appropriately applied and to help prevent diversion of 
tobacco products and processed tobacco into the illegal market.
    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.

Estimated Annual Burden

     Number of Respondents: 280.
     Average Responses per Respondent: 12.
     Number of Responses: 3,360.
     Average Per-Response Burden: 1 hour.
     Total Burden: 3,360.

OMB Control No. 1513-0112

    Title: Special (Occupational) Tax Registration and Returns.
    TTB Form Numbers: TTB F 5630.5a, TTB F 5630.d, and TTB F 5630.5t.
    Abstract: Before July 1, 2008, various sections of chapter 51 of 
the IRC required alcohol industry members to register for and pay an 
annual special occupational tax (SOT). However, section 11125 of Public 
Law 109-59 permanently repealed, effective July 1, 2008, the SOT on 
alcohol beverage producers and marketers, non-beverage product 
manufacturers, tax-free alcohol users, and specially denatured spirits 
users and dealers, but any SOT liabilities incurred for periods before 
that date remain. Also, while most SOT requirements for the alcohol 
industry were repealed, 26 U.S.C. 5124 continues to require wholesale 
and retail alcohol dealers to register with the Secretary when 
commencing or ending business or when certain changes to existing 
registration information are necessary. In addition, the IRC at 26 
U.S.C. 5731 and 5732 continues to require manufacturers of tobacco 
products and cigarette papers and tubes, as well as export warehouse 
proprietors, to register and pay an annual SOT by the use of a return. 
The registrations and SOT payments for such entities are due on or 
before the date of commencing business, and on or before July 1 of 
every year after that. Under the TTB regulations in 27 CFR part 31, 
alcohol industry members with pre-July 1, 2008, SOT liabilities use TTB 
F 5630.5a as the return for such liabilities, while wholesale and 
retail alcohol dealers register or report registration changes on TTB F 
5630.5d. Under the TTB regulations in 27 CFR parts 40, 44, and 46, 
tobacco industry members use TTB F 5630.5t to register and pay SOT. 
This collection is necessary to ensure the registration and SOT 
provisions of the IRC are appropriately applied and SOT revenue is 
collected as required under the IRC.
    Current Actions: There are no program changes with this information 
collection, and TTB is submitting it for

[[Page 94877]]

extension purposes only. As for adjustments, due to changes in agency 
estimates, TTB is increasing the number of 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; Individuals or 
households; and Not-for-profit institutions.

Estimated Annual Burden

     Number of Respondents: 6,520.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 6,520.
     Average Per-Response Burden: 25 minutes.
     Total Burden: 2,717 hours.

OMB Control No. 1513-0118

    Title: Formulas for Fermented Beverage Products, TTB REC 5052/1.
    TTB Recordkeeping Number: TTB REC 5052/1.
    Abstract: Under the authority of the IRC excise tax, recordkeeping, 
reporting, and regulatory compliance provisions at 26 U.S.C. 5051, 
5052, 5415, 5555, and 7805, and of the FAA Act at 27 U.S.C. 205(e), the 
TTB regulations in 27 CFR parts 7 and 25 require beer and malt beverage 
producers and importers to file a formula when certain non-exempted 
ingredients, flavors, colors, or processes are used to produce a 
fermented beverage product. This information collection is necessary to 
ensure that the tax provisions of the IRC are appropriately applied, 
and that the alcohol beverage labeling provisions of the FAA Act are 
met for imported products that meet that Act's definition of malt 
beverage.
    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: Revision of a currently approved collection.
    Affected Public: Businesses or other for-profits; Individuals.

Estimated Annual Burden

     Number of Respondents: 550.
     Average Responses per Respondent: 3.
     Number of Responses: 1,650.
     Average Per-Response Burden: 1 hour.
     Total Burden: 1,650.

OMB Control No. 1513-0122

    Title: Formula and Process for Domestic and Imported Alcohol 
Beverages.
    TTB Form Number: TTB F 5100.51.
    Abstract: Chapter 51 of the IRC (26 U.S.C. chapter 51) governs the 
production, classification, and taxation of alcohol products, and the 
Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 205(e) 
requires alcohol beverage labels to provide consumers with adequate 
information as to the identity and quality of alcohol beverages. Each 
statute also authorizes the Secretary to issue regulations related to 
such activities. As such, the TTB regulations require alcohol beverage 
producers and importers to obtain formula approval for certain non-
standard products or products with non-standard ingredients to ensure 
that such products are properly classified for excise tax purposes 
under the IRC and properly labeled under the FAA Act. Currently, in 
lieu of the formula forms and letterhead notices specified in the TTB 
regulations for each alcohol commodity (distilled spirits, wine, and 
beer/malt beverages), which are approved under separate OMB control 
numbers, respondents may submit TTB F 5100.51 or its electronic 
equivalent in Formulas Online (FONL) as an alternate procedure under 
this OMB control number.
    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 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.

Estimated Annual Burden

     Number of Respondents: 3,200.
     Average Responses per Respondent: 6.
     Number of Responses: 19,200.
     Average Per-Response Burden: 2 hours.
     Total Burden: 38,400.

OMB Control No. 1513-0140

    Title: Voluntary Chemist Certification Program Applications, 
Notices, and Records.
    Abstract: TTB offers the Chemist Certification Program as a service 
to the alcohol beverage industry to facilitate export of beverage 
alcohol to foreign markets. Many countries that require testing as a 
condition of entry for alcohol beverages accept a report of analysis of 
those alcohol beverages from a TTB-certified chemist. This 
certification program ensures that chemists, enologists, brewers, and 
technicians generate quality data and have the required proficiencies 
to conduct the required chemical analyses. This information collection 
includes the application, notice, and recordkeeping requirements 
associated with the TTB voluntary chemist certification program, 
including letterhead applications for certification, submission of 
certification test results, requests for TTB-affirmed reports of 
analysis, and notices of changes in chemist employment place or status. 
Under this program, certified chemists and their laboratories must also 
maintain usual and customary records regarding all analytical results 
conducted under the TTB certification, and records related to 
laboratory equipment, quality control policies, procedures and systems, 
and analyst training and competence.
    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 number of annual respondents, responses, and burden 
hours associated with this collection, as well as the average per-
response time, for the information collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.

Estimated Annual Burden

     Number of Respondents: 275.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 275.
     Average Per-Response Burden: 1.00 hours.
     Total Burden: 275 hours.

    Dated: November 22, 2024.
Amy R. Greenberg,
Acting Assistant Administrator, Headquarters Operations.
[FR Doc. 2024-28008 Filed 11-27-24; 8:45 am]
BILLING CODE 4810-31-P
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