Federal Register - September 16, 2021
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Source: Federal Register
Federal Register / Vol. 86, No. 177 / Thursday, September 16, 2021 / Notices specified by regulation. Respondents may provide a surety bond using TTB F
5000.25, a collateral bond using TTB F
5000.26, or they may use TTB F 5200.29
for either type of bond as an approved alternate procedure.
Current Actions: There are no program changes or adjustments associated with this information collection, and TTB is submitting it for extension purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits, and individuals.
Estimated Annual Burden Number of Respondents: 215.
Average Responses per Respondent:
1 one.
Number of Responses: 215.
Average per-Response Burden: 1
hour.
Total Burden: 215 hours.
OMB Control No. 15130107
Title: Monthly ReportImporter of Tobacco Products or Processed Tobacco.
TTB Form Number: TTB F 5220.6.
Abstract: Under the IRC at 26 U.S.C.
5722, importers of tobacco products and of processed tobacco are required to make reports containing such information, in such form, at such times, and for such periods as the Secretary shall prescribe by regulation.
Under that authority, the TTB
regulations in 27 CFR part 41 require importers of tobacco products and importers of processed tobacco to submit a monthly report on TTB F
5220.6 to account for such products on hand, received, and removed. TTB uses the collected information to help prevent diversion of tobacco products and processed tobacco into the illegal market.
Current Actions: There are no program changes or adjustments associated with this information collection, and TTB is submitting it for extension purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden Number of Respondents: 280.
Average Responses per Respondent:
12.
Number of Responses: 3,360.
Average per-Response Burden: 1
hour.
Total Burden: 3,360.
OMB Control No. 15130118
Title: Formulas for Fermented Beverage Products, TTB REC 5052/1.
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TTB Recordkeeping Number: TTB
REC 5052/1.
Abstract: Under the authority of the IRC at 26 U.S.C. 5051, 5052, and 7805, and of the FAA Act at 27 U.S.C. 205e, the TTB regulations in 27 CFR parts 7
and 25 require beer and malt beverage producers and importers to file a formula when certain non-exempted ingredients, flavors, colors, or processes are used to produce a non-traditional fermented beverage product. This information collection, which respondents submit to TTB as a written notice, is necessary to ensure that the tax provisions of the IRC are appropriately applied, and that the alcohol beverage labeling provisions of the FAA Act are met for imported products that meet that Acts definition of malt beverage.
Current Actions: There are no program changes or adjustments associated with this information collection, and TTB is submitting it for extension purposes only.
Type of Review: Revision of a currently approved collection.
Affected Public: Businesses or other for-profits; Individuals.
Estimated Annual Burden Number of Respondents: 550.
Average Responses per Respondent:
3.
Number of Responses: 1,650.
Average per-Response Burden: 1
hour.
Total Burden: 1,650.
OMB Control No. 15130122
Title: Formula and Process for Domestic and Imported Alcohol Beverages.
TTB Form Number: TTB F 5100.51.
Abstract: Chapter 51 of the IRC 26
U.S.C. chapter 51 governs the production, classification, and taxation of alcohol products, and the Federal Alcohol Administration Act FAA Act at 27 U.S.C. 205e requires alcohol beverage labels to provide consumers with adequate information as to the identity and quality of alcohol beverages. Each statute also authorizes the Secretary to issue regulations related to such activities. As such, the TTB
regulations require alcohol beverage producers and importers to obtain formula approval for certain nonstandard products to ensure that such products are properly classified for excise tax purposes under the IRC and properly labeled under the FAA Act.
Currently, in lieu of the formula forms and letterhead notices specified in the TTB regulations for each alcohol commodity distilled spirits, wine, and beer/malt beverages, which are
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approved under separate OMB control numbers, respondents, as an alternate procedure, may submit TTB F 5100.51
or its electronic equivalent in Formulas Online FONL, as approved under this OMB control number.
Current Actions: 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 increasing the number of annual respondents, responses, and burden hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden Number of Respondents: 3,200.
Average Responses per Respondent:
6.
Number of Responses: 19,200.
Average per-Response Burden: 2
hours.
Total Burden: 38,400.
OMB Control No. 1513NEW
Title: Combined Alcohol Excise Tax Return and Simplified Operations ReportPilot Test.
TTB Form Numbers: To be determined.
Abstract: Under the IRC at 26 U.S.C.
5061, the Federal excise tax on wine, distilled spirits, and beer is collected on the basis of a return, which taxpayers file on a semi-monthly, quarterly, or annual basis, depending on the amount of their annual tax liability see 26
U.S.C. 5061d4. In addition, under the IRC at 26 U.S.C. 5207, 5367, and 5415, distilled spirits, wine, and beer taxpayers, respectively, must furnish reports of operations and transactions as the Secretary prescribes by regulation.
Currently, under those IRC
authorities, the TTB regulations in 27
CFR chapter I require alcohol excise taxpayers to report their excise tax liability using form TTB F 5000.24, Excise Tax Return, approved under OMB No. 15130083. In addition, alcohol excise taxpayers must file operations reports accounting for their production, removals, losses, and certain other matters that effect their excise tax liability. Distilled spirits plant proprietors file up to four separate operations reports on a monthly basis:
TTB F 5110.11, TTB F 5110.28, TTB F
5110.40, TTB F 5110.43, approved under OMB Nos. 15130039, 1513
0041, 15130047, and 15130049, and concerning, respectively, storage, processing, production, and denaturing operations. Wine premises proprietors
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