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

<NOTICE> DEPARTMENT OF THE TREASURY <SUBJECT>Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests</SUBJECT> <HD SOURCE="HED">AGENCY:</HD> Departmental Offices, Department of the Treasury. <HD SOURCE="HED">ACTION:</HD> Notice of information collection; request for comment. <SUM> <HD SOURCE="HED">SUMMARY:</HD> 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. </SUM> <DATES> <HD SOURCE="HED">DATES:</HD> Comments should be received on or before January 29, 2025 to be assured of consideration. </DATES> <HD SOURCE="HED">ADDRESSES:</HD> Written comments and recommendations for the proposed information collection should be sent within 30 days of publication of this notice to <E T="03">www.reginfo.gov/public/do/PRAMain.</E> Find this particular information collection by selecting “Currently under 30-day Review—Open for Public Comments” or by using the search function. <FURINF> <HD SOURCE="HED">FOR FURTHER INFORMATION CONTACT:</HD> Copies of the submissions may be obtained from Spencer W. Clark by emailing <E T="03">PRA@treasury.gov,</E> calling (202) 927-5331, or viewing the entire information collection request at <E T="03">www.reginfo.gov.</E> </FURINF> <SUPLINF> <HD SOURCE="HED">SUPPLEMENTARY INFORMATION:</HD> <HD SOURCE="HD1">Alcohol and Tobacco Tax and Trade Bureau (TTB)</HD> <E T="03">1. Title:</E> Drawback on Distilled Spirits Exported. <E T="03">OMB Control Number:</E> 1513-0042. <E T="03">Type of Request:</E> Extension without change of a currently approved collection. <E T="03">Description:</E> 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. <E T="03">Form:</E> TTB F 5110.30. <E T="03">Affected Public:</E> Businesses or other for-profits. <E T="03">Estimated Number of Respondents:</E> 20. <E T="03">Frequency of Response:</E> On occasion. <E T="03">Estimated Total Number of Annual Responses:</E> 360. <E T="03">Estimated Time per Response:</E> 2 hours. <E T="03">Estimated Total Annual Burden Hours:</E> 720. <E T="03">2. Title:</E> Application and Permit to Ship Puerto Rican Spirits to the United States Without Payment of Tax. <E T="03">OMB Control Number:</E> 1513-0043. <E T="03">Type of Request:</E> Extension without change of a currently approved collection. <E T="03">Description:</E> 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. 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. <E T="03">Form:</E> TTB F 5110.31. <E T="03">Affected Public:</E> Businesses or other for-profits. <E T="03">Estimated Number of Respondents:</E> 10. <E T="03">Frequency of Response:</E> On occasion. <E T="03">Estimated Total Number of Annual Responses:</E> 600. <E T="03">Estimated Time per Response:</E> 45 minutes. <E T="03">Estimated Total Annual Burden Hours:</E> 450. <E T="03">3. Title:</E> Distilled Spirits Production Records (TTB REC 5110/01), and Monthly Report of Production Operations. <E T="03">OMB Control Number:</E> 1513-0047. <E T="03">Type of Request:</E> Extension without change of a currently approved collection. <E T="03">Description:</E> 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. <E T="03">Form:</E> TTB F 5110.40. <E T="03">Affected Public:</E> Businesses or other for-profits. <E T="03">Estimated Number of Respondents:</E> 4,800. <E T="03">Frequency of Response:</E> Monthly. <E T="03">Estimated Total Number of Annual Responses:</E> 57,600. <E T="03">Estimated Time per Response:</E> 2 hours. <E T="03">Estimated Total Annual Burden Hours:</E> 115,200. <E T="03">4. Title:</E> Wholesale Dealers Records of Receipt of Alcoholic Beverages, Disposition of Distilled Spirits, and Monthly Summary Report, TTB REC 5170/2. <E T="03">OMB Control Number:</E> 1513-0065. <E T="03">Type of Request:</E> Extension without change of a currently approved collection. <E T="03">Description:</E> 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. <E T="03">Form:</E> None. <E T="03">Affected Public:</E> Businesses or other for-profits. <E T="03">Estimated Number of Respondents:</E> 36,500. <E T="03">Frequency of Response:</E> On occasion, Monthly. <E T="03">Estimated Total Number of Annual Responses:</E> 37,100. <E T="03">Estimated Time per Response:</E> 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. <E T="03">Estimated Total Annual Burden Hours:</E> 1,200. <E T="03">5. Title:</E> Alcohol, Tobacco, and Firearms Related Documents for Tax Returns and Claims (TTB REC 5000/24). <E T="03">OMB Control Number:</E> 1513-0088. <E T="03">Type of Request:</E> Extension without change of a currently approved collection. <E T="0 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ Preview showing 10k of 18k characters. Full document text is stored and available for version comparison. ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━