[Federal Register Volume 87, Number 34 (Friday, February 18, 2022)]
[Notices]
[Pages 9420-9423]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-03569]


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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

[Docket No. TTB-2022-0002]


Proposed Information Collections; Comment Request (No. 85)

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 proposed or continuing information 
collections listed below in this document.

DATES: We must receive your written comments on or before April 19, 
2022.

ADDRESSES: You may send comments on the information collections 
described in this document using one of these two methods:
    <bullet> 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-2022-0002.
    <bullet> 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-2022-0002. 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

[[Page 9421]]

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. 1513-0004

    Title: Authorization to Furnish Financial Information and 
Certificate of Compliance.
    TTB Form Number: TTB F 5030.6.
    Abstract: As authorized by law, the Alcohol and Tobacco Tax and 
Trade Bureau (TTB) regulations require applicants for certain permits 
to provide information regarding the financing of their proposed 
businesses. However, the Right to Financial Privacy Act of 1978 (the 
Act) limits Federal government access to records of individuals held by 
financial institutions. See 12 U.S.C. 3401 et seq. The Act also 
provides for certain procedures to gain access to such information, and 
it requires government agencies to certify to the financial institution 
that the agency has complied with the Act's provisions. To comply with 
the Act, TTB uses TTB F 5030.6 as both the permit applicant's 
authorization to their financial institution allowing it to disclose 
their financial information to TTB and as the required certification by 
TTB to the financial institution that the Bureau has complied with the 
Act's provisions.
    Current Actions: There are no program changes associated with this 
information collection at this time. 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. The use of this collection by respondents has declined in 
recent years as almost all applicants provide requested financial 
information directly to TTB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits; Individuals or 
households.
Estimated Annual Burden
    <bullet> Number of Respondents: 10.
    <bullet> Average Responses per Respondent: 1 (one).
    <bullet> Number of Responses: 10.
    <bullet> Average Per-Response Burden: 15 minutes.
    <bullet> Total Burden: 2.5 hours.

OMB Control No. 1513-0057

    Title: Letterhead Applications and Notices Relating to Wine.
    TTB Recordkeeping Number: TTB REC 5120/2.
    Abstract: The Internal Revenue Code (IRC) authorizes the Secretary 
of the Treasury (the Secretary) to issue regulations regarding certain 
aspects of wine production and treatment, and it imposes standards for 
natural and agricultural wines, the cellar treatment of natural wine, 
and the labeling of wines. See 26 U.S.C. chapter 51. Under those 
authorities, the TTB regulations in 27 CFR part 24 require wine 
premises proprietors to submit letterhead applications or notices to 
TTB before or when undertaking certain operations. TTB requires such 
applications or notices when proprietors propose to use alternate 
compliance methods or when they propose or undertake certain 
operations, particularly those that affect the kind, tax rate, or 
volume of wine produced or removed. TTB uses the collected information 
to ensure that the proposed alternative method or wine operations 
comply with relevant laws and regulations.
    Current Actions: There are no program changes associated with this 
information collection at this time. 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. Those increases result from continued growth in the number 
of wine premises in the United States.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
Estimated Annual Burden
    <bullet> Number of Respondents: 2,000.
    <bullet> Average Responses per Respondent: 1 (one).
    <bullet> Number of Responses: 2,000.
    <bullet> Average Per-Response Burden: 30 minutes.
    <bullet> Total Burden: 1,000 hours.

OMB Control No. 1513-0074

    Title: Airlines Withdrawing Stock from Customs Custody.
    TTB Recordkeeping Number: TTB REC 5620/2.
    Abstract: While domestic and imported distilled spirits and wine 
are usually subject to Federal excise tax, the IRC allows the removal 
of such products without payment of tax in some circumstances, for 
example, for use on certain aircraft. See 26 U.S.C. 5214 and 5362 
Airlines also may withdraw such products from customs custody without 
payment of tax for use as supplies on aircraft engaged in foreign 
flights. See 19 U.S.C. 1309. Under those authorities, the TTB 
regulations in 27 CFR part 28 require airlines to account for distilled 
spirits and wine withdrawn from their stocks held in customs custody at 
airports for use as supplies on aircraft engaged in foreign flights. 
The collected information is necessary to ensure that the tax 
provisions of the IRC are appropriately applied as it allows TTB to 
account for withdrawals of untaxed distilled spirits and wine.
    Current Actions: There are no program or adjustments changes 
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 and other for-profits.
Estimated Annual Burden
    <bullet> Number of Respondents: 25.
    <bullet> Average Responses per Respondent: 1 (one).
    <bullet> Number of Responses: 25.
    <bullet> Average Per-Response Burden: 100 hours.
    <bullet> Total Burden: 2,500 hours.

OMB Control No. 1513-0087

    Title: Labeling and Advertising Requirements Under the Federal 
Alcohol Administration Act.
    Abstract: As required by the Federal Alcohol Administration Act 
(FAA Act), the Secretary has issued regulations regarding the labeling 
and advertising of wine, distilled spirits, and malt beverages. The FAA 
Act provides that

[[Page 9422]]

these regulations should, among other things, prohibit consumer 
deception and the use of misleading statements on labels and ensure 
that labels provide the consumer with adequate information as to the 
identity and quality of the product. See 27 U.S.C. 205(e) and (f). The 
implementing regulations are contained in 27 CFR parts 4 (wine), 5 
(distilled spirits), and 7 (malt beverages). Under those regulations, 
alcohol beverage bottlers and importers must provide certain mandatory 
information on labels and in advertisements of such products, and that 
information must conform to certain presentation standards. TTB uses 
those mandatory information requirements and presentation standards to 
ensure that the provisions of the FAA Act are appropriately applied.
    Current Actions: There are no program changes associated with this 
information collection at this time. As for adjustments, due to changes 
in agency estimates, TTB is increasing the number of annual respondents 
and burden hours associated with this collection. Those increases 
result from continued growth in the number of alcohol beverage bottlers 
and importers in the United States.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
Estimated Annual Burden
    <bullet> Number of Respondents: 13,000.
    <bullet> Average Responses per Respondent: 1 (one).
    <bullet> Number of Responses: 13,000.
    <bullet> Average Per-Response Burden: 1 hour.
    <bullet> Total Burden: 13,000 hours.

OMB Control No. 1513-0089

    Title: Records Supporting Drawback Claims on Eligible Articles 
Brought into the United States from Puerto Rico or the Virgin Islands.
    TTB Recordkeeping Number: TTB REC 5530/3.
    Abstract: As provided in the IRC, taxpayers may claim drawback 
(refund) of Federal excise taxes paid on distilled spirits used in 
certain nonbeverage products--medicines, medicinal preparations, food 
products, flavors, flavoring extracts, and perfumes, provided that such 
claimants keep records to document their claim information, subject to 
regulations prescribed by the Secretary. See 26 U.S.C. 5111-5114. In 
addition, the IRC provides that its nonbeverage product drawback 
provisions apply to such articles brought into the United States from 
Puerto Rico or the U.S. Virgin Islands. See the IRC at 26 U.S.C. 
7652(g). Based on those IRC authorities, the TTB regulations in 27 CFR 
part 26 require persons making nonbeverage product drawback claims on 
eligible articles brought into the United States from Puerto Rico or 
the U.S. Virgin Islands to keep certain business, formula, and tax 
payment records documenting the provided claims data. TTB uses the 
required records to verify the data provided in such drawback claims, 
which is necessary to ensure that TTB provides drawback in a manner 
consistent with 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
    <bullet> Number of Respondents: 10.
    <bullet> Average Responses per Respondent: 1 (one).
    <bullet> Number of Responses: 10.
    <bullet> Average Per-Response Burden: 1 hour.
    <bullet> Total Burden: 10 hours.

OMB Control No. 1513-0093

    Title: Applications for Extension of Time for Payment of Tax; 
Applications for Installment Agreement.
    TTB Form Numbers: TTB F 5600.31 and TTB F 5600.38.
    Abstract: The IRC authorizes the Secretary to allow installment 
payments of taxes due under the IRC if such payments will facilitate 
full or partial payment, and it allows the Secretary to grant taxpayers 
up to 6 months of additional time to pay such taxes. See 26 U.S.C. 6159 
and 6161. Under those IRC authorities, TTB has issued application forms 
TTB F 5600.31 for installment payment requests and TTB F 5600.38 for 
time extension requests for use by the Federal taxpayers. Using the 
relevant form and supporting documentation, a taxpayer identifies 
themselves, the specific excise tax and amount in question, their 
current financial situation, and the reasons why the requested 
installment payment plan or time extension is necessary. The collected 
information is necessary to ensure that the tax relief provisions of 
the IRC are properly 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.
Estimated Annual Burden
    <bullet> Number of Respondents: 200.
    <bullet> Average Responses per Respondent: 1 (one).
    <bullet> Number of Responses: 200.
    <bullet> Average Per-Response Burden: 1.5 hours.
    <bullet> Total Burden: 300 hours.

OMB Control No. 1513-0104

    Title: Information Collected to Support Transfer of Wine Tax 
Credits.
    TTB Recordkeeping Number: TTB REC 5120/11.
    Abstract: Under the IRC, certain wine producers are eligible for 
tax credits, based on the amount of wine produced and its alcohol 
content, which they may take to reduce the Federal excise tax they pay 
on wines (including hard ciders) removed from their premises during a 
calendar year. In addition, producers can transfer their tax credit to 
other bonded wineries and bonded warehouses (``transferees'') that 
store their wine and ship it on their instructions. See at 26 U.S.C. 
5041(c). Under the TTB regulations in 27 CFR part 24, and specific to 
this collection, a transferee uses information provided by the wine 
producer to take the appropriate tax credit on behalf of the producer, 
and the producer uses the information to monitor its own tax payments 
to ensure it does not exceed the authorized credits. During field 
audits, TTB uses the collected information to verify excise tax 
computations, and to ensure that wines claimed for this credit were 
lawfully produced, stored, shipped, and transferred. As such, the 
collected information is necessary to ensure the tax provisions of the 
IRC are appropriately applied.
    Current Actions: As for program changes, under the Craft Beverage 
Modernization Act, (CBMA;) all domestic wine producers are now entitled 
to certain tax credits on wine they produce, and they may transfer 
those credits to other wineries or wine cellars that receive their wine 
in bond. As for adjustments, due to changes in agency estimates 
resulting from that program change, 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.

[[Page 9423]]

Estimated Annual Burden
    <bullet> Number of Respondents: 3,000.
    <bullet> Average Responses per Respondent: 10.
    <bullet> Number of Responses: 30,000.
    <bullet> Average Per-Response Burden: 1 hour.
    <bullet> Total Burden: 30,000.

OMB Control No. 1513-0114

    Title: Beer for Exportation.
    TTB Form Number: TTB F 5130.12.
    Abstract: In general, the IRC imposes Federal excise tax on beer 
removed from domestic breweries for consumption or sale; however, it 
also authorizes brewers to remove beer without payment of tax for 
export purposes, subject to regulations prescribed by the Secretary. 
See 26 U.S.C. 5051 and 5053. As such, the TTB regulations in 27 CFR 
part 28 allow brewers to remove beer without payment of tax for export 
to a foreign county, use as supplies on certain vessels or aircraft, 
transfer to a foreign trade zone for export, or shipment to U.S. armed 
forces stationed overseas. Those regulations require brewers to give 
notice of each such removal on form TTB F 5130.12. Or, brewers may 
apply to TTB to use an alternative procedure to report beer removed for 
export purposes via a monthly summary report, provided that the brewer 
completes the notification section of TTB F 5130.12 for each removal 
and maintains the form and the related supporting export verification 
records at their premises. This collection is necessary to ensure the 
tax provisions of the IRC are appropriately applied, as it allows TTB 
to account for beer removed without payment of tax for export purposes, 
which helps ensure that such beer is not diverted into the taxable 
domestic market.
    Current Actions: There are no program changes associated with this 
information collection at this time. 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. Those increases result from continued growth in the number 
of breweries in the United States.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
Estimated Annual Burden
    <bullet> Number of Respondents: 300.
    <bullet> Average Responses per Respondent: 15.
    <bullet> Number of Responses: 4,500.
    <bullet> Average Per-Response Burden: 2.4 hours.
    <bullet> Total Burden: 10,800 hours.

OMB Control No. 1513-0116

    Title: Bond for Drawback Under 26 U.S.C. 5111.
    TTB Form Number: TTB F 5154.3.
    Abstract: The IRC authorizes drawback (refund) of all but $1.00 per 
gallon of the Federal excise tax paid on distilled spirits subsequently 
used in the manufacture of certain nonbeverage products such as 
medicines, food products, flavors, and perfumes. Manufacturers making 
such products must file claims proving their eligibility for drawback, 
and respondents may file such claims either a monthly or a quarterly 
basis. The IRC also authorizes the Secretary to require persons filing 
monthly nonbeverage product drawback claims to provide a bond to 
protect the revenue. See 26 U.S.C. 5111-5114. TTB regulations in parts 
17 and 26 require monthly claimants to file a bond on TTB F 5154.3. The 
required bond ensures repayment of paid claims later found to be 
ineligible for drawback in cases when the claimant is unable to repay 
the taxes due.
    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
    <bullet> Number of Respondents: 10.
    <bullet> Average Responses per Respondent: 1 (one).
    <bullet> Number of Responses: 10.
    <bullet> Average Per-Response Burden: 24 minutes.
    <bullet> Total Burden: 4 hours.

OMB Control No. 1513-0131

    Title: Certificate of Taxpaid Alcohol.
    TTB Form Number: TTB F 5100.4.
    Abstract: The IRC authorizes drawback (refund) of all but $1.00 per 
gallon of the Federal excise tax paid on distilled spirits subsequently 
used in the manufacture of certain nonbeverage products such as 
medicines, food products, flavors, and perfumes. See 26 U.S.C. 5111-
5114. In addition, nonbeverage products produced in the United States 
and then exported are also eligible for drawback of all excise taxes 
paid on the distilled spirits used to make those products. See 19 
U.S.C. 1313(d). Under the TTB regulations in part 17, a respondent may 
make an export drawback claim to U.S. Customs and Border Protection 
(CBP) for the full amount of tax paid if they have previously made no 
claim to TTB. Alternatively, a respondent may claim the remaining $1.00 
per proof gallon of excise tax paid if they have or will file a claim 
with TTB under 26 U.S.C. 5114. When a respondent wishes to make a full 
or partial export drawback claim to CBP, they first submit form TTB F 
5100.4, Certificate of Taxpaid Alcohol, to TTB, listing the source and 
amount of distilled spirits eligible for drawback and the amount of 
excise taxes claimed. TTB verifies the provided information and 
certifies on the form that it has issued no previous certificate for 
the described distilled spirits. This is necessary to ensure that 
export drawback is provided consistent with the relevant statutory 
provisions.
    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
    <bullet> Number of Respondents: 10.
    <bullet> Average Responses per Respondent: 1 (one).
    <bullet> Number of Responses: 10.
    <bullet> Average Per-Response Burden: 0.5 hours.
    <bullet> Total Burden: 5 hours.

    Dated: February 15, 2022.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2022-03569 Filed 2-17-22; 8:45 am]
BILLING CODE 4810-31-P