[Federal Register: February 28, 2005 (Volume 70, Number 38)]
[Notices]
[Page 9698-9701]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr28fe05-143]
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
Proposed Information Collections; Comment Request
AGENCY: Alcohol and Tobacco Tax and Trade Bureau, 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, 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 April 29,
2005.
ADDRESSES: You may send comments to Mary A. Wood, Alcohol and Tobacco
Tax and Trade Bureau, at any of these addresses:
P.O. Box 14412, Washington, DC 20044-4412;
202-927-8525 (facsimile); or
formcomments@ttb.gov (e-mail).
Please send separate comments for each specific information
collection listed below. You must reference the information
collection's title, form or recordkeeping requirement number, and OMB
number (if any) in your comment. If you submit your comment via
facsimile, send no more than five 8.5 x 11 inch pages in order to
ensure electronic access to our equipment.
FOR FURTHER INFORMATION CONTACT: To obtain additional information,
copies of any information collection and its instructions, or copies of
any comments received, contact Mary A. Wood, Alcohol and Tobacco Tax
and Trade Bureau, P.O. Box 14412, Washington, DC 20044-4412; or phone
202-927-8210.
SUPPLEMENTARY INFORMATION:
Request for Comments
The Department of the Treasury and its Alcohol and Tobacco Tax and
Trade Bureau, as part of their continuing effort to reduce paperwork
and respondent burden, invite the public and other Federal agencies to
comment on the proposed or continuing information collections listed 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 not do include
any confidential or inappropriate material in your comments.
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 forms and
recordkeeping requirements:
Title: Applications--Volatile Fruit-Flavor Concentrate Plants.
OMB Number: 1513-0006.
TTB Form Number: 5520.3.
TTB Recordkeeping Requirement Number: 5520/2.
Abstract: Persons who wish to establish premises to manufacture
volatile fruit-flavor concentrates are required to file an application
to do so using TTB F 5520.3. TTB uses the application information to
identify persons responsible for such manufacture since these products
contain ethyl alcohol and have potential for use as alcoholic beverages
with consequent loss of revenue. The application constitutes registry
of a still, a statutory requirement. The record retention requirement
for this information collection is 98 years.
Current Actions: There are no changes to this information
collection and it is
[[Page 9699]]
being submitted for extension purposes only.
Type of Review: Extension.
Affected Public: Business or other for-profit.
Estimated Number of Respondents: 10.
Estimated Total Annual Burden Hours: 30.
Title: Application for Basic Permit under the Federal Alcohol
Administration Act.
OMB Number: 1513-0018.
TTB Form Number: 5100.24.
Abstract: TTB F 5100.24 is completed by persons intending to engage
in a business involving beverage alcohol operations at a distilled
spirits plant or bonded winery, or to wholesale or import beverage
alcohol. The information allows TTB to identify the application and the
location of the business and to determine whether the applicant
qualifies for a basic permit under the Federal Alcohol Administration
Act.
Current Actions: There are no changes to this information
collection and it is being submitted for extension purposes only.
Type of Review: Extension.
Affected Public: Business or other for-profit.
Estimated Number of Respondents: 1,600.
Estimated Total Annual Burden Hours: 2,800.
Title: Application for Amended Basic Permit under the Federal
Alcohol Administration Act.
OMB Number: 1513-0019.
TTB Form Number: 5100.18.
Abstract: TTB F 5100.18 is completed by permittees who have changes
in their operations that require a new permit to be issued or notice to
be received by TTB. The permittees are businesses involved with
beverage alcohol operations as distilled spirits plants, bonded
wineries, wholesalers, or importers. The information allows TTB to
identify the permittee, the changes to the permit or business
operations, and to determine whether the applicant qualifies for an
amended basic permit under the Federal Alcohol Administration Act.
Current Actions: There are no changes to this information
collection and it is being submitted for extension purposes only.
Type of Review: Extension.
Affected Public: Business or other for-profit.
Estimated Number of Respondents: 1,200.
Estimated Total Annual Burden Hours: 600.
Title: Formula and Process for Nonbeverage Product.
OMB Number: 1513-0021.
TTB Form Number: 5154.1.
Abstract: Businesses that use taxpaid alcohol to manufacture
nonbeverage products may file a claim for drawback (refund or
remittance) if they can substantiate, by using TTB F 5154.1, that the
spirits were used in the manufacture of products unfit for beverage
use. This determination is based on the formula for the product.
Current Actions: There are no changes to this information
collection and it is being submitted for extension purposes only.
Type of Review: Extension.
Affected Public: Business or other for-profit.
Estimated Number of Respondents: 611.
Estimated Total Annual Burden Hours: 2,500.
Title: Annual Report of Concentrate Manufacturers and Usual and
Customary Business Records--Volatile Fruit-Flavor Concentrate.
OMB Number: 1513-0022.
TTB Form Number: 5520.2.
TTB Recordkeeping Requirement Number: 5520/1.
Abstract: Manufacturers of volatile fruit-flavor concentrate must
provide reports as necessary to insure the protection of the revenue.
The report accounts for all concentrates manufactured, removed, or
treated so as to be unfit for beverage use. The information is required
to verify that alcohol is not being diverted thereby jeopardizing tax
revenues. The proprietor retains the records and report for 3 years
from the date they were prepared, or 3 years from the date of last
entry, whichever is later.
Current Actions: There are no changes to this information
collection and it is being submitted for extension purposes only.
Type of Review: Extension.
Affected Public: Business or other for-profit.
Estimated Number of Respondents: 91.
Estimated Total Annual Burden Hours: 30.
Title: ``Environmental Information'' and ``Supplemental Information
on Water Quality Considerations under 33 U.S.C. 1341(a).''
OMB Number: 1513-0023.
TTB Form Numbers: 5000.29 and 5000.30, respectively.
Abstract: The environmental forms are necessary in order to comply
with the provisions of the National Environmental Policy Act, 42 U.S.C.
4332 (TTB F 5000.29) and the Clean Water Act, 33 U.S.C. 1341(a) (TTB F
5000.30). Information regarding solid and liquid waste, air pollution,
noise, etc. as collected on TTB F 5000.29 is evaluated to determine if
a formal environmental impact statement or an environmental permit is
necessary for a proposed operation. The environmental type information
is collected from manufacturers such as distilled spirits plants,
wineries, breweries, and tobacco products factories. Those
manufacturers who discharge a solid or liquid effluent into navigable
waters submit TTB F 5000.30. Applicants are required to describe any
biological, chemical thermal, or other characteristic of the discharge
as well as any methods or equipment used to monitor the condition of
the discharge. Based upon this data, TTB makes a determination as to
whether a certification or waiver by the applicable State water quality
agency is required. Should a manufacturer be required to submit both
forms (TTB F 5000.29 and TTB F 5000.30) they may incorporate by
reference any redundant information especially regarding solid and
waste. The record retention period for this information collection is
15 years after discontinuance of business for distilled spirits plants
having production facilities. For all others, the retention period is 4
years after discontinuance of business.
Current Actions: There are no changes to this information
collection and it is being submitted for extension purposes only.
Type of Review: Extension.
Affected Public: Business and other for-profit.
Estimated Number of Respondents: 8,000.
Estimated Total Annual Burden Hours: 4,400.
Title: Specific and Continuing Transportation Bond--Distilled
Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded
Warehouse--Class Six; and Specific and Continuing Transportation Bond--
Distilled Spirits and Wines Withdrawn for Transportation to
Manufacturing Bonded Warehouse--Class Six.
OMB Number: 1513-0031.
TTB Form Numbers: 5100.12 and 5110.67, respectively.
Abstract: TTB F 5100.12 and TTB F 5110.67 are specific bonds which
protect the tax liability on distilled spirits and wine while in
transit from one type of bonded facility to another. The bonds identify
the shipment, the parties, the date, and the amount of bond coverage.
The record retention
[[Page 9700]]
requirement for this information collection is 2 years.
Current Actions: There are no changes to this information
collection and it is being submitted for extension purposes only.
Type of Review: Extension.
Affected Public: Business and other for-profit.
Estimated Number of Respondents: One (1).
Estimated Total Annual Burden Hours: One (1).
Title: Offer in Compromise of Liability Incurred under Federal
Alcohol Administration Act.
OMB Number: 1513-0055.
TTB Form Number: 5640.2.
Abstract: Persons who have committed violations of the FAA Act may
submit an offer in compromise. The offer is a request by the party in
violation to compromise penalties for the violations in lieu of civil
or criminal action. TTB F 5640.2 identifies the violation(s) to be
compromised by the person committing them, amount of offer plus
justification for acceptance of the offer.
Current Actions: There are not changes to this information
collection and it is being submitted for extension purposes only.
Type of Review: Extension.
Affected Public: Business or other for-profit.
Estimated Number of Respondents: 12.
Estimated Total Annual Burden Hours: 24.
Title: Wholesale Dealers Records of Receipt of Alcoholic Beverages,
Disposition of Distilled Spirits, and Monthly Summary Report.
OMB Number: 1513-0065.
TTB Recordkeeping Requirement Number: 5170/2.
Abstract: TTB uses these records and reports as an accounting tool
to ensure protection of the revenue. Records of receipt and disposition
are the basic documents that describe the activities of wholesale
dealers, and they provide an audit trail of taxable commodities from
point of production to point of sale. Records of disposition are
required only for distilled spirits. TTB requires the monthly report
only in exceptional circumstances to ensure that a particular wholesale
dealer is maintaining the required records. The records retention
requirement is 3 years.
Current Actions: There are no changes to this information
collection and it is being submitted for extension purposes only.
Type of Review: Extension.
Affected Public: Business and other for-profit.
Estimated Number of Respondents: 50.
Estimated Total Annual Burden Hours: 1,200.
Title: Manufacturers of Nonbeverage Products--Records to Support
Claims for Drawback.
OMB Number: 1513-0073.
TTB Recordkeeping Requirement Number: 5530/2.
Abstract: The recordkeeping requirements included in TTB REC 5530/2
are part of the system necessary to prevent diversion of drawback
spirits to beverage use. The records are necessary to maintain
accountability over these spirits. The record retention requirement for
this information collection is 3 years.
Current Actions: There are no changes to this information
collection and it is being submitted for extension purposes only.
Type of Review: Extension.
Affected Public: Business or other for-profit.
Estimated Number of Respondents: 611.
Estimated Total Annual Burden Hours: 12,831.
Title: Proprietors or Claimants Exporting Liquors.
OMB Number: 1513-0075.
TTB Recordkeeping Requirement Number: 5900/1.
Abstract: Distilled spirits, wine and beer may be exported from
bonded premises without payment of excise taxes, or they may be
exported if their taxes have been paid and the exporters may claim
drawback of the taxes paid. This recordkeeping requirement is needed to
allow the amounts exported to be verified and to maintain
accountability over products. The records retention requirement for
this information collection is 2 years.
Current Actions: There are no changes to this information
collection and it is being submitted for extension purposes only.
Type of Review: Extension.
Affected Public: Business or other for-profit.
Estimated Number of Respondents: 120.
Estimated Total Annual Burden Hours: 7,200.
Title: Federal Firearms and Ammunition Excise Tax.
OMB Number: 1513-0094.
TTB Form Number: 5300.26.
Abstract: A Federal excise tax is imposed by 26 U.S.C. 4181 on the
sale of pistols and revolvers, other firearms, shells, and cartridges
(ammunition) sold by firearms manufacturers, producers, and importers.
The information on the form is necessary to establish the taxpayer's
identity, the amount and type of taxes due, and the amount of payments
made.
Current Actions: There are no changes to this information
collection and it is being submitted for extension purposes only.
Type of Review: Extension.
Affected Public: Business or other for-profit.
Estimated Number of Respondents: 965.
Estimated Total Annual Burden Hours: 27,020.
Title: Administrative Remedies, Closing Agreements.
OMB Number: 1513-0099.
Abstract: 26 U.S.C. 7121 authorizes the Alcohol and Tobacco Tax and
Trade Bureau to prescribe regulations for entering into an agreement in
writing with any person relating to any tax liability of such person
imposed under 26 U.S.C. which is enforced and administered by TTB.
Closing agreements may be related to the total tax liability of the
taxpayer or to one or more separate items affecting the tax liability.
Current Actions: There are no changes to this information
collection and it is being submitted for extension purposes only.
Type of Review: Extension.
Affected Public: Business or other for-profit.
Estimated Number of Respondents: One (1).
Estimated Total Annual Burden Hours: One (1).
Title: Marks and Notices on Packages of Tobacco Products.
OMB Number: 1513-0101.
TTB Recordkeeping Requirement Number: 5210/13.
Abstract: This information collection requires the manufacturer or
exporter to place a mark and notice indicating a product's tax
classification and quantity on packages, cases, or containers.
Statutory authority for labeling and marking requirements pertaining to
tobacco products is set forth in 26 U.S.C. 5723. The printing of this
information on packages of tobacco products ensures effective
administration of the Federal excise taxes imposed on tobacco products.
There is no recordkeeping or reporting burden imposed on the
proprietors.
Current Actions: There are no changes to this information
collection and it is being submitted for extension purposes only.
Type of Review: Extension.
Affected Public: Business and other for-profit.
[[Page 9701]]
Estimated Number of Respondents: 120.
Estimated Total Annual Burden Hours: One (1).
Title: Drawback of Tax on Tobacco Products and Cigarette Papers and
Tubes-Export Shipment.
OMB Number: 1513-0102.
TTB Recordkeeping Requirement Number: 5210/2.
Abstract: Tobacco products have historically been a major source of
excise tax revenue for the Federal government. In order to safeguard
these taxes, tobacco products manufacturers are required to maintain a
system of records designed to establish accountability over the tobacco
products and cigarette papers and tubes. Exporters of tobacco products
and cigarette papers and tubes on which they have paid tax may claim
drawback of tax by complying with the requirements of laws and
regulations. The records retention period is 3 years.
Current Actions: There are not changes to this information
collection and it is being submitted for extension purposes only.
Type of Review: Extension.
Affected Public: Business or other for-profit.
Estimated Number of Respondents: One (1).
Estimated Total Annual Burden Hours: 5.
Dated: February 16, 2005.
Marjorie D. Ruhf,
Acting Chief, Regulations and Procedures Division.
[FR Doc. 05-3713 Filed 2-25-05; 8:45 am]
BILLING CODE 4810-31-P