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[Federal Register Volume 89, Number 231 (Monday, December 2, 2024)]
[Notices]
[Pages 95358-95359]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-28101]

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DEPARTMENT OF THE TREASURY

Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple Tax and Trade Bureau Information 
Collection Requests

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice of information collection; request for comment.

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

DATES: Comments should be received on or before January 2, 2025 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 [email protected], 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: Volatile Fruit-Flavor Concentrate Plants--Applications 
and Related Records (TTB REC 5520/2).
    OMB Control Number: 1513-0006.
    Type of Request: Extension without change of a currently approved 
collection.
    Description: Volatile fruit-flavor concentrates contain alcohol 
when made by an evaporative process from the mash or juice of a fruit. 
However, under the Internal Revenue Code (IRC) at 26 U.S.C. 5511, 
alcohol excise taxes and most other provisions of chapter 51 of the IRC 
do not apply to such concentrates if the manufacturers file 
applications, keep records, and meet certain statutory and regulatory 
requirements. Under that IRC authority, the Alcohol and Tobacco Tax and 
Trade Bureau (TTB) regulations in 27 CFR part 18 require volatile 
fruit-flavor concentrate manufacturers to register using form TTB F 
5520.3 and file amendments to their registrations using that form or a 
letterhead application (depending on circumstances). Additionally, the 
regulations require concentrate manufacturers to maintain a record file 
of all approved registrations and related supporting documents. TTB 
uses the collected information to identify concentrate manufacturers 
and their operations to ensure that the tax provisions of the IRC are 
appropriately applied.
    Form: TTB F 5520.3.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 55.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 55.
    Estimated Time per Response: 2 hours.
    Estimated Total Annual Burden Hours: 110.
    2. Title: Volatile Fruit-Flavor Concentrate Manufacturers--Annual 
Report, and Usual and Customary Business Records (TTB REC 5520/1).
    OMB Control Number: 1513-0022.
    Type of Request: Extension without change of a currently approved 
collection.
    Description: Volatile fruit-flavor concentrates contain alcohol 
when made by an evaporative process from the mash or juice of a fruit. 
However, under the Internal Revenue Code (IRC) at 26 U.S.C. 5511, 
alcohol excise taxes and most other provisions of chapter 51 of the IRC 
do not apply to such concentrates if the manufacturers meet certain 
statutory and regulatory requirements. Under that IRC authority, the 
TTB regulations in 27 CFR part 18 require manufacturers of volatile 
fruit-flavor concentrates to submit an annual summary report using form 
TTB F 5520.2 in order to account for all volatile fruit-flavor 
concentrates produced, removed, or made unfit for beverage use. Such 
manufacturers compile this report from usual and

[[Page 95359]]

customary business records, which, under the regulations, respondents 
must retain for 3 years. TTB uses the collected information to ensure 
that the tax provisions of the IRC are appropriately applied.
    Form: TTB F 5520.2.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 55.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 55.
    Estimated Time per Response: 20 minutes.
    Estimated Total Annual Burden Hours: 18.
    Authority: 44 U.S.C. 3501 et seq.

Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2024-28101 Filed 11-29-24; 8:45 am]
BILLING CODE 4810-31-P
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