[Federal Register Volume 82, Number 174 (Monday, September 11, 2017)]
[Notices]
[Pages 42722-42724]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-19166]


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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

[Docket No. TTB-2017-0003]


Proposed Information Collections; Comment Request (No. 66)

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 notice.

DATES: We must receive your written comments on or before November 13, 
2017.

ADDRESSES: As described below, you may send comments on the information 
collections listed in this document using the ``Regulations.gov'' 
online comment form for this document, or you may send written comments 
via U.S. mail or hand delivery. TTB no longer accepts public comments 
via email or fax.
    <bullet> https://www.regulations.gov: Use the comment form for this 
document posted within Docket No. TTB-2017-0003 on ``Regulations.gov,'' 
the Federal e-rulemaking portal, to submit comments via the Internet;
    <bullet> U.S. Mail: Michael Hoover, Regulations and Rulings 
Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW., 
Box 12, Washington, DC 20005.
    <bullet> Hand Delivery/Courier in Lieu of Mail: Michael Hoover, 
Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW., Suite 400, 
Washington, DC 20005.
    Please submit separate comments for each specific information 
collection listed in this document. You must reference the information 
collection's title, form or recordkeeping requirement number, and OMB 
number (if any) in your comment.
    You may view copies of this document, the information collections 
listed in it and any associated instructions, and all comments received 
in response to this document within Docket No. TTB-2017-0003 at https://www.regulations.gov. A link to that docket is posted on the TTB Web 
site at https://www.ttb.gov/forms/comment-on-form.shtml. You may also 
obtain paper copies of this document, the information collections 
described in it and any associated instructions, and any comments 
received in response to this document by contacting Michael Hoover at 
the addresses or telephone number shown below.

FOR FURTHER INFORMATION CONTACT: Michael Hoover, Alcohol and Tobacco 
Tax and Trade Bureau, 1310 G Street NW., Box 12, Washington, DC 20005; 
telephone (202) 453-1039, ext. 135; or email 
<a href="/cdn-cgi/l/email-protection#3851565e574a55594c5157565b5754545d5b4c5157564b784c4c5a165f574e"><span class="__cf_email__" data-cfemail="650c0b030a170804110c0a0b060a09090006110c0a0b16251111074b020a13">[email protected]</span></a> (please do not submit comments on this 
notice to this email address).

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 listed below in this notice, as required by the Paperwork 
Reduction Act of 1995 (44 U.S.C. 3501 et seq.).
    Comments submitted in response to this notice 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 comments.
    For each information collection listed below, we invite comments 
on: (a) Whether the 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.

Information Collections Open for Comment

    Currently, we are seeking comments on the following information 
collections (forms, recordkeeping requirements, or questionnaires):

    Title: Application for Amended Basic Permit under the Federal 
Alcohol Administration Act.
    OMB Number: 1513-0019.
    TTB Form Number: F 5100.18.
    Abstract: The Federal Alcohol Administration Act (FAA Act) at 27 
U.S.C. 203 requires that a person apply for and receive a permit (known 
as a ``basic permit'') to engage in the business of importing distilled 
spirits, wine, or malt beverages into the United States; to engage in 
the business of distilling spirits or producing wine; and to engage in 
the business of purchasing for resale at wholesale distilled spirits, 
wine, or malt beverages. Section 204 of the FAA Act imposes minimum 
requirements for basic permits and authorizes the Secretary of the 
Treasury to prescribe the manner and form of all applications for basic 
permits.
    TTB F 5100.18 is completed by a person who has a basic permit under 
the FAA Act and wants to amend that permit. Amendment of a basic permit 
may become necessary when changes

[[Page 42723]]

occur in name, ownership, location, or activities of the permittee. The 
furnished information enables TTB to determine whether an applicant for 
an amended basic permit meets the statutory requirements in 27 U.S.C. 
204.
    Current Actions: TTB is submitting this information collection as a 
revision. While the information collection remains unchanged, TTB is 
increasing the estimated number of respondents and burden hours due to 
an increase in the number of beverage alcohol industry members applying 
for amended basic permits under the FAA Act.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 3,035.
    Estimated Total Annual Burden Hours: 1,396.

    Title: Application for an Industrial Alcohol User Permit.
    OMB Number: 1513-0028.
    TTB Form Number: F 5150.22.
    Abstract: The Internal Revenue Code of 1986 (IRC) at 26 U.S.C. 5271 
authorizes the Secretary of the Treasury to prescribe regulations 
requiring persons using tax-free alcohol for certain nonbeverage 
purposes (hospitals, laboratories, research centers, etc.) and persons 
using or dealing in specially denatured spirits (alcohol and/or rum) to 
apply for and receive a permit to do so prior to commencing business.
    The TTB regulations prescribe the use of TTB F 5150.22 as the 
application form for users or dealers of specially denatured spirits 
(alcohol/rum) and for users of tax-free alcohol. Respondents use TTB F 
5150.22 to apply for or amend a permit to withdraw and deal in 
specially denatured alcohol under 27 CFR 20.41, or to use tax-free 
alcohol under 27 CFR 22.41. TTB uses the information reported on the 
form to, among other things, determine the eligibility of the applicant 
to engage in certain operations, the location of the business, and 
whether the operations will be in conformance with Federal laws and 
regulations.
    Current Actions: TTB is submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated number of burden hours remain unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits; Not-for-profit 
institutions.
    Estimated Number of Respondents: 575.
    Estimated Total Annual Burden Hours: 435.

    Title: Report--Manufacturer of Tobacco Products or Cigarette Papers 
and Tubes; Report--Manufacturer of Processed Tobacco.
    OMB Number: 1513-0033.
    TTB Form Number: F 5210.5 and F 5250.1.
    Abstract: The IRC at 26 U.S.C. 5722 requires that every 
manufacturer of tobacco products, processed tobacco, or cigarette 
papers and tubes make reports containing such information, in such 
form, at such times, and for such periods as the Secretary of the 
Treasury shall by regulation prescribe. The TTB regulations at 27 CFR 
40.202, 40.422, and 40.522 prescribe, as appropriate, the use of TTB F 
5210.5 to report taxable articles manufactured, received, and removed 
per month, and the use of TTB F 5250.1 to report all processed tobacco 
manufactured, received, and removed per month. TTB uses the collected 
information to ensure that Federal excise taxes have been properly paid 
and that manufacturers are in compliance with applicable Federal law 
and regulations.
    Current Actions: TTB is submitting this information collection as a 
revision. While the information collection is unchanged, TTB is 
decreasing the number of annual respondents, responses, and burden 
hours due to a decrease in the number of regulated tobacco industry 
members.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 210.
    Estimated Total Annual Burden Hours: 5,040.

    Title: Manufacturers of Nonbeverage Products--Records to Support 
Claims for Drawback (TTB REC 5530/2).
    OMB Number: 1513-0073.
    TTB Recordkeeping Number: REC 5530/2.
    Abstract: The IRC, at 26 U.S.C. 5111-5114, provides that 
manufacturers using distilled spirits in certain products such as 
medicines, food, flavors, and perfume may receive drawback for the 
Federal excise taxes paid on the distilled spirits used for these 
specified purposes. This drawback on the taxes paid allows the 
manufacturer to recover all but $1.00 per proof gallon of the tax 
imposed on distilled spirits.
    The recordkeeping requirements to support drawback claims included 
in TTB REC 5530/2 are necessary to protect the revenue by preventing 
diversion of such spirits to beverage use. The required source records 
include information about distilled spirits received, gauge records, 
evidence of taxes paid, the date spirits were used, the quantity and 
kind used in each product, receipt and usage of other ingredients (to 
validate formula compliance), inventory records, records of recovered 
alcohol, the quantity of intermediate products transferred to other 
plants, the disposition of each nonbeverage product produced, and the 
purchasers (except for retail sales). Regulations prescribing these 
records are set forth in 27 CFR part 17.
    Current Actions: TTB is submitting this information collection as a 
revision. While the information collection remains unchanged, TTB is 
increasing the number of respondents and burden hours due to an 
increase in the number of manufacturers of non-beverage products who 
submit drawback claims to TTB.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 530.
    Estimated Total Annual Burden Hours: 11,130.

    Title: Proprietors or Claimants Exporting Liquors (TTB REC 5900/1).
    OMB Number: 1513-0075.
    TTB Recordkeeping Number: REC 5900/1.
    Abstract: Under sections 5053, 5214, and 5362 of the IRC (26 U.S.C. 
5053, 5214, and 5362), distilled spirits, wine, and beer may be 
exported without payment of Federal excise tax. In addition, taxpaid 
distilled spirits, wine, and beer may be exported and drawback (refund) 
claimed on the taxes paid. To protect the revenue, exporters must 
complete various TTB and customs forms to show that the products were 
in fact exported. Under the TTB regulations in 27 CFR part 28 and this 
recordkeeping requirement, exporters are required to maintain copies of 
all pertinent forms and commercial records that document exportation, 
and such records must be maintained for not less than 3 years.
    Current Actions: TTB is submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated number of burden hours remain unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 120.

[[Page 42724]]

    Estimated Total Annual Burden Hours: 7,200.

    Title: Administrative Remedies--Closing Agreements.
    OMB Number: 1513-0099.
    Abstract: The IRC at section 7121 (26 U.S.C. 7121) authorizes the 
Secretary of the Treasury to enter into an agreement in writing with 
any person relating to the liability of such person (or of the person 
or estate for whom he or she acts) in respect to any internal revenue 
tax for any taxable period. The TTB regulations pertaining to closing 
agreements, including the requirement for a taxpayer to submit a 
written request to TTB to enter into a closing agreement, are set forth 
at 27 CFR 70.485. TTB uses the information submitted in the request and 
any supporting documentation to begin a review as to whether an 
agreement should be pursued.
    Current Actions: TTB is submitting this information collection as a 
revision. While the information collection remains the same, TTB is 
increasing the number of respondents and burden hours association with 
this collection due to an increase in the number of closing agreements 
entered into by a respondent and TTB.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 5.
    Estimated Total Annual Burden Hours: 5.

    Dated: September 5, 2017.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2017-19166 Filed 9-8-17; 8:45 am]
 BILLING CODE 4810-31-P


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