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[Federal Register Volume 89, Number 249 (Monday, December 30, 2024)]
[Notices]
[Pages 106751-106753]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-31097]

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DEPARTMENT OF THE TREASURY

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

AGENCY: Departmental Offices, 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 29, 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: Drawback on Distilled Spirits Exported.
    OMB Control Number: 1513-0042.
    Type of Request: Extension without change of a currently approved 
collection.
    Description: Under the Internal Revenue Code (IRC) at 26 U.S.C. 
5062, persons who export tax-paid or tax-determined distilled spirits 
may claim drawback (refund) of the Federal alcohol excise tax paid on 
those spirits, as the Secretary of the Treasury prescribes by 
regulation. Under the TTB regulations in 27 CFR part 28, distilled 
spirits exporters use TTB F 5110.30 to submit such claims to TTB. The 
form collects information regarding the claimant, the identity and 
amount of the distilled spirits exported, and the amount of drawback 
claimed. This collection is necessary to protect the revenue as TTB 
uses the information on TTB F 5110.30 and its attached documents to 
verify distilled spirits export drawback claims, prevent fraudulent or 
mistaken drawback payments, and identify unusual activities, errors, or 
omissions regarding such claims.
    Form: TTB F 5110.30.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 20.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 360.
    Estimated Time per Response: 2 hours.
    Estimated Total Annual Burden Hours: 720.
    2. Title: Application and Permit to Ship Puerto Rican Spirits to 
the United States Without Payment of Tax.
    OMB Control Number: 1513-0043.
    Type of Request: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 7652 
imposes on Puerto Rican distilled spirits shipped to the United States 
for consumption or sale a tax equal to the internal revenue (excise) 
tax imposed in the United States on distilled spirits of domestic 
manufacture. However, the IRC at 26 U.S.C. 5232 provides that distilled 
spirits imported or brought into the United States in bulk containers 
may, under regulations prescribed by the Secretary, be withdrawn from 
Customs custody and transferred to the bonded premises of a domestic 
distilled spirits plant without payment of the internal revenue tax 
imposed on such spirits. The IRC at 26 U.S.C. 5314 also states that 
spirits may be withdrawn from the bonded premises of a distilled 
spirits plant in Puerto Rico pursuant to an authorization issued under 
the laws of Puerto Rico. Under those IRC authorities, TTB has issued 
regulations in 27 CFR part 26, Liquors and Articles from Puerto Rico 
and the Virgin Islands, which require respondents to use form TTB F 
5110.31 to apply for and receive permission to ship Puerto Rican 
distilled spirits to the United States without payment of Federal 
excise tax.

[[Page 106752]]

The form identifies the specific spirits to be shipped, the amount of 
spirits shipped and received, and the shipment's consignor in Puerto 
Rico and consignee in the United States. The collected information is 
necessary to protect the revenue.
    Form: TTB F 5110.31.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 10.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 600.
    Estimated Time per Response: 45 minutes.
    Estimated Total Annual Burden Hours: 450.
    3. Title: Distilled Spirits Production Records (TTB REC 5110/01), 
and Monthly Report of Production Operations.
    OMB Control Number: 1513-0047.
    Type of Request: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5001 sets 
forth, in general, the Federal excise tax rates for distilled spirits 
produced in or imported into the United States. The IRC at 26 U.S.C. 
5207 also requires distilled spirit plant (DSP) proprietors to maintain 
records of production, storage, denaturation, and processing activities 
and to render reports covering those operations, as the Secretary of 
Treasury prescribes by regulation. The TTB regulations in 27 CFR part 
19 require DSP proprietors to keep records regarding the materials used 
to produce distilled spirits, the amount of spirits produced, the 
withdrawal of spirits from the production account, and the production 
of spirits byproducts, which must be maintained for at least 3 years. 
Based on those records, the part 19 regulations also require DSP 
proprietors to submit monthly reports of production operations using 
TTB F 5110.40. This collection is necessary to protect the revenue as 
TTB uses the collected information to account for the amount of 
distilled spirits produced at a DSP, and to determine the proprietor's 
resulting excise tax liability and the amount of bond coverage needed, 
if such coverage is required.
    Form: TTB F 5110.40.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 4,800.
    Frequency of Response: Monthly.
    Estimated Total Number of Annual Responses: 57,600.
    Estimated Time per Response: 2 hours.
    Estimated Total Annual Burden Hours: 115,200.
    4. Title: Wholesale Dealers Records of Receipt of Alcoholic 
Beverages, Disposition of Distilled Spirits, and Monthly Summary 
Report, TTB REC 5170/2.
    OMB Control Number: 1513-0065.
    Type of Request: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5121 
requires wholesale dealers in liquors to keep daily records of all 
distilled spirits received and disposed of, and, at the Secretary of 
the Treasury's discretion, to submit periodic summaries of those daily 
records. That IRC section also requires wholesale dealers in liquors 
and wholesale dealers in beer to keep daily records of all wine and 
beer received. Section 5121 also authorizes the Secretary to issue 
regulations regarding the keeping and submission of these records and 
summary reports by such wholesale dealers. In addition, the IRC at 26 
U.S.C. 5123 sets forth retention and inspection requirements for the 
required wholesale dealer records and reports. Under these IRC 
authorities, TTB has issued regulations applicable to wholesale 
dealers, which are contained in 27 CFR part 31. Those regulations 
require wholesale dealers to keep usual and customary business records, 
such as consignment and purchase invoices, documenting their daily 
receipt and disposition of distilled spirits and their daily receipt of 
wine and beer. TTB, at its discretion, also may require a particular 
wholesale liquor dealer to submit monthly summary reports regarding all 
distilled spirits received and disposed of on a daily basis. In 
addition, the TTB regulations require that wholesaler dealers keep the 
required records and copies of any required monthly summary reports at 
their place of business, available for TTB inspection, for at least 3 
years.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 36,500.
    Frequency of Response: On occasion, Monthly.
    Estimated Total Number of Annual Responses: 37,100.
    Estimated Time per Response: 2 hours per monthly report for 50 
wholesale dealers. No burden for recordkeeping as these are kept as 
part of usual and customary business practice.
    Estimated Total Annual Burden Hours: 1,200.
    5. Title: Alcohol, Tobacco, and Firearms Related Documents for Tax 
Returns and Claims (TTB REC 5000/24).
    OMB Control Number: 1513-0088.
    Type of Request: Extension without change of a currently approved 
collection.
    Description: The Alcohol and Tobacco Tax and Trade Bureau (TTB) is 
responsible for the collection of Federal excise taxes on distilled 
spirits, wine, beer, tobacco products, cigarette papers and tubes, and 
firearms and ammunition, and the collection of special occupational 
taxes related to tobacco products and cigarette papers and tubes. The 
Internal Revenue Code (IRC, 26 U.S.C.) requires that such taxes be 
collected on the basis of a return, and it requires taxpayers to 
maintain records that document the information provided on such 
returns. The IRC also allows for the filing of claims for the 
abatement, credit, remission, or refund (drawback) of taxes under 
certain circumstances, and it requires claimants to maintain records to 
support such claims. TTB uses the collected information to determine 
the amount of excise and special occupational taxes rightly due, and to 
verify respondent computations on tax returns or the correctness of 
claims for refund or other adjustments to tax liabilities.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 67,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 536,000.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 536,000.
    6. Title: Federal Firearms and Ammunition Quarterly Excise Tax 
Return.
    OMB Control Number: 1513-0094.
    Type of Request: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 4181 
imposes a Federal excise tax on the sale of pistols, revolvers, other 
firearms, and shells and cartridges (ammunition) sold by manufacturers, 
producers, and importers of such articles. The IRC, at 26 U.S.C. 6001, 
6011, and 6302, also authorizes the Secretary of the Treasury to issue 
regulations regarding IRC-based taxes, returns and records, including 
the mode and time for collecting taxes due. Under this authority, the 
TTB regulations in 27 CFR part 53 require respondents who have firearms 
and/or ammunition excise tax liability to submit a quarterly tax return 
using form

[[Page 106753]]

TTB F 5300.26. The information collected on this return is necessary to 
identify the taxpayer, the amount and type of taxes due, and the amount 
of payments made. TTB uses the return information to determine whether 
the taxpayer has paid the correct amount of tax and to take additional 
action, such as assessment or refund, as necessary.
    Form: TTB F 5300.26.
    Affected Public: Businesses or other for-profits, Individuals.
    Estimated Number of Respondents: 635.
    Frequency of Response: Quarterly.
    Estimated Total Number of Annual Responses: 2,540.
    Estimated Time per Response: 7 hours.
    Estimated Total Annual Burden Hours: 17,780.
    7. Title: Reports of Removal, Transfer, or Sale of Processed 
Tobacco.
    OMB Control Number: 1513-0130.
    Type of Request: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5722 
requires importers and manufacturers of tobacco products, processed 
tobacco, or cigarette papers and tubes to make reports containing such 
information, in such form, at such times, and for such periods as the 
Secretary of the Treasury prescribes by regulation. While processed 
tobacco is not subject to Federal excise tax under the IRC, tobacco 
products subject to such taxes may be manufactured using processed 
tobacco. To protect the revenue by preventing diversion of processed 
tobacco to illegal, unpermitted tobacco product manufacturers, TTB has 
issued regulations that require persons holding TTB permits as 
importers or manufacturers of processed tobacco or tobacco products to 
report all removals, transfers, or sales of processed tobacco made for 
export or for shipment to any domestic entity that does not hold a such 
a permit or a permit to operate as an export warehouse proprietor. In 
general, respondents must report each such shipment by the close of the 
next business day using form TTB F 5250.2. However, exporters may apply 
to TTB to report removals made for export using a monthly summary 
report. TTB F 5250.2 and the monthly summary report require information 
identifying the TTB permit holder making the processed tobacco 
shipment, the type and quantity of processed tobacco shipped, the 
person(s) purchasing (or receiving) and delivering the processed 
tobacco, and the destination address of the shipment.
    Form: TTB F 5250.2.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 50.
    Frequency of Response: Monthly, Daily.
    Estimated Total Number of Annual Responses: 530.
    Estimated Time per Response: 30 minutes for Form 5250.2, 2 hours 
for monthly summary report.
    Estimated Total Annual Burden Hours: 460.
    8. Title: Generic Clearance for the Collection of Qualitative 
Feedback on Agency Service Delivery.
    OMB Control Number: 1513-0132.
    Type of Request: Extension without change of a currently approved 
collection.
    Description: The Alcohol and Tobacco Tax and Trade Bureau (TTB) 
uses the surveys, focus groups, usability tests, and other information 
collections approved under this generic clearance to gather timely 
feedback from its customers and stakeholders regarding its programs and 
services. TTB analyzes the collected information to help improve its 
programs and service delivery to ensure that regulated persons and 
others have effective, efficient, and satisfactory experiences when 
interacting with the agency.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 25,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 25,000.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 25,000.
    9. Title: Specific and Continuing Export Bonds for Distilled 
Spirits or Wine.
    OMB Control Number: 1513-0135.
    Type of Request: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5175, 
5214, and 5362 authorizes exporters (other than proprietors of 
distilled spirits plants or bonded wine premises) to withdraw distilled 
spirits and wine, without payment of tax, for export, use on certain 
vessels or aircraft, transfer to a foreign trade zone, or transfer to a 
customs bonded warehouse pending exportation, subject to such 
regulations as the Secretary of the Treasury. Under that IRC authority, 
to protect the revenue and provide exporters with a degree of 
flexibility based on individual need, the TTB alcohol export 
regulations in 27 CFR part 28 allow exporters to file either a specific 
bond using TTB F 5100.25 to cover a single export shipment or a 
continuing bond using TTB F 5100.30 to cover export shipments made from 
time to time.
    Form: TTB F 5100.25, TTB F 5100.30.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 20.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 20.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 20.
    Authority: 44 U.S.C. 3501 et seq.

Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2024-31097 Filed 12-27-24; 8:45 am]
BILLING CODE 4810-31-P
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