[Federal Register Volume 87, Number 104 (Tuesday, May 31, 2022)]
[Notices]
[Pages 32508-32509]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-11639]


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DEPARTMENT OF THE TREASURY


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

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

ACTION: Notice.

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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 June 30, 2022 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 <a href="/cdn-cgi/l/email-protection#5c0c0e1d1c282e393d2f292e25723b332a"><span class="__cf_email__" data-cfemail="4717150607333522263432353e69202831">[email protected]</span></a>, 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: Authorization to Furnish Financial Information and 
Certificate of Compliance.
    OMB Control Number: 1513-0004.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under its statutory and regulatory authorities, during 
an alcohol or tobacco permit investigation, the Alcohol and Tobacco Tax 
and Trade Bureau (TTB) may require such applicants to show that they 
have the financial standing necessary to conduct their operations in 
compliance with Federal law. However, the Right to Financial Privacy 
Act of 1978 (the Act; 12 U.S.C. 3401 et seq.) limits the Federal 
Government's access to the records of individuals held by financial 
institutions. The Act provides that a person may authorize a financial 
institution to disclose their individual records to a Federal agency, 
but it also requires the agency to certify to the institution that the 
agency has complied with the Act. To meet the Act's requirements, a 
permit applicant uses TTB F 5030.6, Authorization to Furnish Financial 
Information and Certificate of Compliance, to authorize a financial 
institution to disclose their individual records to TTB, and TTB uses 
the form to certify to the institution that the agency has complied 
with the Act.
    Form: TTB F 5030.6.
    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: 20 minutes.
    Estimated Total Annual Burden Hours: 3.
    2. Title: Records Supporting Drawback Claims on Eligible Articles 
Brought into the United States from Puerto Rico or the Virgin Islands 
(TTB REC 5530/3).
    OMB Control Number: 1513-0089.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under the Internal Revenue Code (IRC) at 26 U.S.C. 
7652(g), the provisions of 26 U.S.C. 5111-5114 providing for 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--also apply to such 
articles brought into the United States from Puerto Rico or the U.S. 
Virgin Islands. In particular, 26 U.S.C. 5112 requires nonbeverage 
product drawback claimants to keep the records necessary to document 
the information provided in such claims, subject to regulations 
prescribed by the Secretary of the Treasury. Based on those IRC 
authorities, the TTB regulations at 27 CFR 26.174 and 26.310 require 
persons making nonbeverage product drawback

[[Page 32509]]

claims on eligible articles brought into the United States from Puerto 
Rico or the U.S. Virgin Islands to keep certain business, formula, and 
taxpayment records documenting the data regarding the distilled spirits 
and articles in question provided in such claims. Those persons must 
maintain the required records at their business premises for at least 3 
years, during which time TTB may inspect the records to verify the data 
provided in their claims. TTB's verification of such nonbeverage 
product drawback claims is necessary to protect the revenue and ensure 
compliance with relevant statutory and regulatory requirements.
    Form: None.
    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.
    3. Title: Beer for Exportation.
    OMB Control Number: 1513-0114.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under the Internal Revenue Code (IRC) at 26 U.S.C. 
5051, Federal excise tax is imposed on beer removed from domestic 
breweries for consumption or sale. However, under the IRC at 26 U.S.C. 
5053, brewers may remove beer without payment of tax for export 
purposes, subject to regulations prescribed by the Secretary of the 
Treasury. 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 also 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 request is necessary to protect the 
revenue as TTB uses the required information to account for beer 
removed without payment of tax for export purposes and ensure that such 
beer is not diverted into the taxable domestic market.
    Form: TTB F 5130.12.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 4,400.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 4,400.
    Estimated Time per Response: 2 hours, 23 minutes.
    Estimated Total Annual Burden Hours: 10,500.

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

Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2022-11639 Filed 5-27-22; 8:45 am]
BILLING CODE 4810-31-P


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