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Federal Register / Vol. 86, No. 32 / Friday, February 19, 2021 / Notices beverages for resale at wholesale. The FAA Act, at 27 U.S.C. 204, also imposes certain requirements for basic permits and authorizes the Secretary of the Treasury the Secretary to prescribe the manner and form of all applications for basic permits. The TTB regulations in 27 CFR part 1 provide for the amendment of a basic permit using form TTB F 5100.18 when changes occur to the name, trade name, address, ownership, management, or control of the business. The collected information assists TTB in maintaining accurate information identifying the business and its location; and determining whether an applicant for an amended basic permit meets the statutory criteria for holding such a permit under the FAA Act.
Form: TTB F 5100.18.
Affected Public: Business or other forprofits.
Estimated Number of Respondents:
8,550.
Frequency of Response: Once.
Estimated Total Number of Annual Responses: 8,550.
Estimated Time per Response: 23
minutes.
Estimated Total Annual Burden Hours: 3,278 hours.
2. Title: Application for an Industrial Alcohol User Permit.
OMB Control Number: 15130028.
Type of Review: Extension of a currently approved collection.
Description: The Internal Revenue Code IRC at 26 U.S.C. 5271 authorizes the Secretary to prescribe regulations requiring persons using tax-free alcohol for certain non-beverage 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. Under that authority, the TTB
regulations specify the use of TTB F
5150.22 as the application form for permits to deal in or use specially denatured spirits alcohol/rum see 27
CFR 20.41, or to use tax-free alcohol for non-beverage purposes see 27 CFR
22.41. TTB uses the collected information to identify the applicant and the location of their business or entity, and to determine if the applicant is eligible to deal in or use specially denatured or use tax-free alcohol, and if the proposed operations conform to Federal laws and regulations.
Form: TTB F 5150.22.
Affected Public: Business or other forprofits.
Estimated Number of Respondents:
2,710.
Frequency of Response: Once.
Estimated Total Number of Annual Responses: 2,710.

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Estimated Time per Response: 0.7
hour.
Estimated Total Annual Burden Hours: 2,168 hours.
3. Title: ReportManufacturer of Tobacco Products or Cigarette Papers and Tubes; ReportManufacturer of Processed Tobacco.
OMB Control Number: 15130033.
Type of Review: Extension of a currently approved collection.
Description: The IRC at 26 U.S.C.
5722 requires manufacturers of tobacco products, cigarette papers and tubes, or processed tobacco to make reports containing such information, in such form, at such times, and for such periods as the Secretary prescribes by regulation. The TTB regulations at 27
CFR 40.202, 40.422, and 40.522
prescribe the use of TTB F 5210.5 to report information about tobacco products and cigarette papers and tubes manufactured, received, and removed per month, and the use of TTB F 5250.1
to report information about processed tobacco manufactured, received, and removed per month. TTB uses the collected information to ensure that manufacturers have properly paid Federal excise taxes and are in compliance with applicable Federal law and regulations.
Form: TTB F 5210.5 and TTB F
5250.1.
Affected Public: Business or other forprofits.
Estimated Number of Respondents:
235.
Frequency of Response: Monthly.
Estimated Total Number of Annual Responses: 2,820.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 2,820 hours.
4. Title: Schedule of Tobacco Products, Cigarette Papers or Tubes Withdrawn From the Market.
OMB Control Number: 15130034.
Type of Review: Extension of a currently approved collection.
Description: The IRC at 26 U.S.C.
5705 provides that a manufacturer or importer may receive credit for or refund of the Federal excise taxes paid on tobacco products, cigarette papers, or cigarette tubes withdrawn from the market if the Secretary is provided with satisfactory proof of the withdrawal.
Under that IRC authority, the TTB
regulations provide for the use of TTB
F 5200.7 to identify tobacco products, cigarette papers, or cigarette tubes to be withdrawn from the market and the location of those articles. The form also documents the taxpayers planned disposition of the articles destroyed, reduced to materials, or returned to bond, and TTBs decision to witness or
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not witness that disposition. Taxpayers then file the completed TTB F 5200.7 to support their subsequent claim for credit or refund of the excise taxes paid on the withdrawn articles. The collected information is necessary to protect the revenue as it allows TTB to determine if such a claim is valid.
Form: TTB F 5200.7.
Affected Public: Business or other forprofits.
Estimated Number of Respondents:
50.
Frequency of Response: 5 times per year.
Estimated Total Number of Annual Responses: 250.
Estimated Time per Response: 0.75
hour.
Estimated Total Annual Burden Hours: 188 hours.
5. Title: Tobacco Products ManufacturersSupporting Records for Removals for the Use of the United States.
OMB Control Number: 15130069.
Type of Review: Extension of a currently approved collection.
Description: Under the IRC at 26
U.S.C. 5701, tobacco products and cigarette papers and tubes manufactured in or imported into the United States are subject to a Federal excise tax, and, under 26 U.S.C. 5741, all such manufacturers and importers must keep the records the Secretary prescribes by regulation. The IRC at 26 U.S.C. 5704b provides that manufacturers may remove such articles, without payment of tax, for use of the United States under regulations issued by the Secretary. Under those IRC authorities, the TTB regulations at 27 CFR 45.51
requires manufacturers to keep records that include information regarding the date of removal, the name and address of the receiving Federal agency, the kind and quantity of products removed, and, for large cigars, the sale price. The required records also must detail any such items that the agency returns to the manufacturer. The required records are necessary to ensure that products removed without payment of tax are delivered to a Federal agency for the authorized tax-exempt use.
Form: None.
Affected Public: Business or other forprofits.
Estimated Number of Respondents:
205.
Frequency of Response: Once.
Estimated Total Number of Annual Responses: 205.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 205 hours.
6. Title: Manufacturers of Nonbeverage ProductsRecords To Support Claims for Drawback TTB REC 5530/2.

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