Federal Register - September 16, 2021
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Source: Federal Register
Federal Register / Vol. 86, No. 177 / Thursday, September 16, 2021 / Notices SUPPLEMENTARY INFORMATION:
Request for Comments 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
et seq..
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.
We invite comments on: a Whether an information collection is necessary for the proper performance of the agencys functions, including whether the information has practical utility; b the accuracy of the agencys estimate of the information collections burden; c ways to enhance the quality, utility, and clarity of the information collected; d ways to minimize the information collections 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.
Information Collections Open for Comment Currently, we are seeking comments on the following forms, letterhead applications or notices, recordkeeping requirements, questionnaires, or surveys:
OMB Control No. 15130007
Title: Brewers Report of Operations and Quarterly Brewers Report of Operations.
TTB Form Number: TTB F 5130.9 and 5130.26.
Abstract: 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
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require brewers to file monthly operations reports using TTB F 5130.9, Brewers 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 Brewers Report of Operations. 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.
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: 6,000.
Average Responses per Respondent:
5.4.
Number of Responses: 32,400.
Average per-Response Burden: 0.75
hour.
Total Burden: 24,300 hours.
OMB Control No. 15130008
Title: Application and Permit to Ship Liquors and Articles of Puerto Rican Manufacture Taxpaid to the United States.
TTB Form Number: TTB F 5170.7.
Abstract: 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 covered over transferred into the Treasury of Puerto Rico. Under the TTB
regulations in 27 CFR part 26, applicants use form 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
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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. This information is necessary to ensure the tax provisions of the IRC are appropriately applied.
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: 20.
Average Responses per Respondent:
106.
Number of Responses: 2,120.
Average per-Response Burden: 0.5
hour.
Total Burden: 1,060 hours.
OMB Control No. 15130018
Title: Application for Basic Permit under the Federal Alcohol Administration Act.
TTB Form Number: TTB F 5100.24.
Abstract: Section 103 of the Federal Alcohol Administration Act FAA Act, 27 U.S.C. 203 requires that a person must apply to the Secretary for a basic permit before beginning business as:
1 An importer into the United States of distilled spirits, wine, or malt beverages, 2 a producer of distilled spirits or wine, or 3 a wholesaler of distilled spirits, wine, or malt beverages.
In addition, section 104 of the FAA Act 27 U.S.C. 204c prescribes who is entitled to a basic permit, and it authorizes the Secretary to prescribe the manner and form of, and the information required in, basic permit applications. Under these authorities, the TTB regulations in 27 CFR part 1
require that applicants use TTB F
5100.24 to apply for new FAA Act basic permits. That application enables TTB
to determine the location of the proposed business, the extent of its operations, and if the applicant is qualified under the FAA Act to receive a basic permit.
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.
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