Proposed Information Collections; Comment Request (No. 94)

<NOTICE> DEPARTMENT OF THE TREASURY <SUBAGY>Alcohol and Tobacco Tax and Trade Bureau</SUBAGY> <DEPDOC>[Docket No. TTB-2024-0003]</DEPDOC> <SUBJECT>Proposed Information Collections; Comment Request (No. 94)</SUBJECT> <HD SOURCE="HED">AGENCY:</HD> Alcohol and Tobacco Tax and Trade Bureau (TTB); Treasury. <HD SOURCE="HED">ACTION:</HD> Notice and request for comments. <SUM> <HD SOURCE="HED">SUMMARY:</HD> 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 continuing or proposed information collections listed below in this document. </SUM> <DATES> <HD SOURCE="HED">DATES:</HD> We must receive your written comments on or before January 28, 2025. </DATES> <HD SOURCE="HED">ADDRESSES:</HD> You may send comments on the information collections described in this document using one of these two methods: • <E T="03">Internet</E> —To submit comments electronically, use the comment form for this document posted on the “ <E T="03">Regulations.gov</E> ” e-rulemaking website at <E T="03">https://www.regulations.gov</E> within Docket No. TTB-2024-0003. • <E T="03">Mail</E> —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 number 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 <E T="03">https://www.regulations.gov</E> within Docket No. TTB-2024-0003. TTB has posted a link to that docket on its website at <E T="03">https://www.ttb.gov/rrd/information-collection-notices.</E> 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. <FURINF> <HD SOURCE="HED">FOR FURTHER INFORMATION CONTACT:</HD> 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 <E T="03">https://www.ttb.gov/contact-rrd.</E> </FURINF> <SUPLINF> <HD SOURCE="HED">SUPPLEMENTARY INFORMATION:</HD> <HD SOURCE="HD1">Request for Comments</HD> 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 <E T="03">et seq.</E> ). Comments submitted in response to this document 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 your comments. <E T="03">We invite comments on:</E> (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. <HD SOURCE="HD1">Information Collections Open for Comment</HD> Currently, we are seeking comments on the following forms, letterhead applications or notices, recordkeeping requirements, questionnaires, or surveys: <HD SOURCE="HD2">OMB Control No. 1513-0007</HD> <E T="03">Title:</E> Brewer's Report of Operations and Quarterly Brewer's Report of Operations. <E T="03">TTB Form Numbers:</E> TTB F 5130.9 and 5130.26. <E T="03">Abstract:</E> The Internal Revenue Code (IRC) at 26 U.S.C. 5415 requires that all brewers furnish reports of operations and transactions as the Secretary of the Treasury (the Secretary) prescribes by regulation. Under that authority, the TTB regulations in 27 CFR part 25 require brewers to file monthly operations reports using TTB F 5130.9, Brewer's Report of Operations, if they anticipate an annual excise tax liability of $50,000 or more for beer in a given calendar year. Taxpayers who anticipate a liability of less than $50,000 for such taxes in a given year and had such liability the previous year may file quarterly operations reports using TTB F 5130.9 or the simplified TTB F 5130.26, Quarterly Brewer's Report of Operations. TTB provides a “smart form” version of the TTB F 5130.26, identified as TTB F 5130.26sm. The information collected from brewers on these reports regarding the amount of beer they produce, receive, return, remove, transfer, destroy, or otherwise gain or dispose of is necessary to ensure the tax provisions of the IRC are appropriately applied. <E T="03">Current Actions:</E> There are no program changes associated with this information collection, and TTB is submitting it for extension purposes only. As for adjustments, due to changes in agency estimates, TTB is decreasing the number of annual respondents and increasing the number of responses and burden hours associated with this collection. <E T="03">Type of Review:</E> Extension of a currently approved collection. <E T="03">Affected Public:</E> Businesses or other for-profits. <HD SOURCE="HD2">Estimated Annual Burden</HD> • <E T="03">Number of Respondents:</E> 3,470. • <E T="03">Average Responses per Respondent:</E> 9.67. • <E T="03">Number of Responses:</E> 33,560. • <E T="03">Average Per-Response Burden:</E> 0.75 hour. • <E T="03">Total Burden:</E> 25,170 hours. <HD SOURCE="HD2">OMB Control No. 1513-0008</HD> <E T="03">Title:</E> Application and Permit to Ship Liquors and Articles of Puerto Rican Manufacture Taxpaid to the United States. <E T="03">TTB Form Number:</E> TTB F 5170.7. <E T="03">Abstract:</E> The IRC at 26 U.S.C. 7652 provides that products made in Puerto Rico, shipped to the United States, and withdrawn for consumption or sale are subject to a tax equal to the internal revenue tax imposed on like products made in the United States. In addition, that section provides that the taxes collected on such Puerto Rican products are transferred into the Treasury of Puerto Rico. Under the TTB regulations in 27 CFR part 26, applicants use TTB F 5170.7 to apply for authorization for, and to document, the shipment of tax-paid or tax-determined Puerto Rican spirits to the United States. The collected information documents the specific spirits and articles, the amounts shipped and received, and the amount of tax, and it identifies the consignor in Puerto Rico and consignee in the United States. TTB uses the information to verify the accuracy of prepayments of excise tax and semimonthly payments of deferred excise taxes, and to determine the amount of revenue to be transferred into the Treasury of Puerto Rico. <E T="03">Current Actions:</E> There are no program changes or adjustments associated with this information collection, and TTB is submitting it for extension purposes only. <E T="03">Type of Review:</E> Extension of a currently approved collection. <E T="03">Affected Public:</E> Businesses or other for-profits. <HD SOURCE="HD2">Estimated Annual Burden</HD> • <E T="03">Number of Respondents:</E> 20. • <E T="03">Average Responses per Respondent:</E> 106. • <E T="03">Number of Responses:</E> 2,120. • <E T="03">Average Per-Response Burden:</E> 0.5 hour. • <E T="03">Total Burden:</E> 1,060 hours. <HD SOURCE="HD2">OMB Control No. 1513-0013</HD> <E T="03">Title:</E> Change in Bond (Change of Surety). <E T="03">TTB Form Number:</E> TTB F 5000.18. <E T="03">Abstract:</E> The IRC at 26 U.S.C. 5114, 5173, 5272, 5354, 5401, and 5711 requires certain alcohol or tobacco industry proprietors to post a bond as the Secretary requires by regulation. The required bond ensures payment of alcohol and tobacco excise taxes by a surety if a proprietor defaults on those taxes. Changes in the terms of bonds are effectuated on TTB F 5000.18, Change in Bond (Consent of Surety). Once executed by the proprietor and an approved surety company, the proprietor files the form with TTB, which retains it as long as the revised bond agreement remains in force. This collection is necessary to protect the revenue generated by the tax provisions of the IRC. <E T="03">Current Actions:</E> There are no program changes or adjustments associated with this information collection, and TTB is submitting it for extension purposes only. <E T="03">Type of Review:</E> Extension of a currently approved collection. <E T="03">Affected Public:</E> Businesses or other for-profits. <HD SOURCE="HD2">Estimated Annual Burden</HD> • <E T="03">Number of Respondents:</E> 120. • <E T="03">Average Responses per Respondent:</E> 1 (one). • <E T="03">Number of Responses:</E> 120. • <E T=" ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ Preview showing 10k of 46k characters. Full document text is stored and available for version comparison. ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━