Federal Register - September 16, 2021
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Source: Federal Register
51722
Federal Register / Vol. 86, No. 177 / Thursday, September 16, 2021 / Notices
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Number of Responses: 17,500.
Average per-Response Burden: 0.5
hour.
Total Burden: 8,750 hours.
Annual Burden
OMB Control No. 15130040
Number of Respondents: 10,500.
Average Responses per Respondent:
1 one.
Number of Responses: 10,500.
Average per-Response Burden:
1.125 hours.
Total Burden: 11,813 hours.
Title: Application for Operating Permit Under 26 U.S.C. 5171d.
TTB Form Number: TTB F 5110.25.
Abstract: As required by the IRC at 26
U.S.C. 5171d, persons who intend to distill, process, or warehouse distilled spirits for non-beverage use, or who intend to manufacture articles using distilled spirits or warehouse bulk spirits for non-industrial use without bottling, are required to apply for and obtain a distilled spirits plant DSP
operating permit before beginning such operations. Under that IRC authority, the TTB regulations in 27 CFR part 19
require such persons to apply for a DSP
operating permit using form TTB F
5110.25. The form identifies the name and business address of the applicant, the DSPs location, and the operations to be conducted at the plant. Applicants also must submit a statement of business organization, information regarding the persons with significant interest in the business, and a list of trade names the applicant will use in connection with the specified operations. The collected information allows TTB to determine if an applicant is qualified under the IRC to receive a DSP operating permit.
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.
OMB Control No. 15130021
Title: Formula and Process for Nonbeverage Products.
TTB Form Number: TTB F 5154.1.
Abstract: The IRC at 26 U.S.C. 5111
5114 authorizes drawback refund of excise tax paid on distilled spirits used in the manufacture of medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume that are unfit for beverage purposes, and it authorizes the Secretary to prescribe regulations to ensure that drawback is not paid for unauthorized purposes.
Under those authorities, TTB has issued regulations to require that nonbeverage drawback claimants show that the taxpaid distilled spirits for which a claimant makes a drawback claim were used in the manufacture of a product unfit for beverage use. Respondents base this showing on the products formula and manufacturing process, which they describe using form TTB F 5154.1 or its electronic equivalent in Formulas Online. The collected information allows TTB to ensure that the tax provisions of the IRC regarding drawback are appropriately applied.
This information collection also is beneficial to respondents as TTBs determination regarding the described product allows claimants to know in advance of actual manufacture if the product is or is not fit for beverage purposes and thus eligible or not eligible for drawback.
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: 500.
Average Responses per Respondent:
35.
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Estimated Annual Burden Number of Respondents: 100.
Average Responses per Respondent:
1 one.
Number of Responses: 100.
Average per-Response Burden: 1
hour.
Total Burden: 100 hours.
OMB Control No. 15130052
Title: Alcohol Fuel Plant AFP
Reports and Miscellaneous Letterhead Applications, and Notices, Marks, and Records.
TTB Form Number: TTB F 5110.75.
Abstract: While distilled spirits produced or imported into the United States are normally subject to excise tax under the IRC at 26 U.S.C. 5001, the IRC
at 26 U.S.C. 5214a12 allows distilled spirits used for fuel purposes to be withdrawn free of that tax. As such, the
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IRC at 26 U.S.C. 5181 and 5207 requires a proprietor of a distilled spirits plant DSP established as an alcohol fuel plant AFP to make applications, maintain records, and render reports as the Secretary prescribes by regulation.
Under those IRC authorities, TTB has issued AFP regulations in 27 CFR part 19 that require proprietors to keep certain records, provide certain notices, place certain marks on alcohol fuel containers, and make an annual operations report on form TTB F
5110.75. TTB uses the collected information to ensure that the tax provisions of the IRC are appropriately applied and to help prevent diversion of alcohol fuel to taxable beverage use.
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; Not-for-profit institutions;
and Individuals or households.
Estimated Annual Burden Number of Respondents: 1,900.
Average Responses per Respondent:
1 one.
Number of Responses: 1,900.
Average per-Response Burden: 1
hour.
Total Burden: 1,900.
OMB Control No. 15130103
Title: Tobacco BondCollateral, Tobacco BondSurety, and Tobacco Bond.
TTB Form Numbers: TTB F 5200.25, TTB F 5220.26, and TTB F 5200.29.
Abstract: The IRC at 26 U.S.C. 5711
requires every person, before commencing business as a manufacturer of tobacco products or cigarette papers and tubes, or as an export warehouse proprietor, to file a bond in the amount, form, and manner as prescribed by the Secretary by regulation. Also, the IRC at 26 U.S.C. 7101 requires that such bonds be guaranteed by a surety or by the deposit of collateral in the form of United States Treasury bonds or notes.
Under those IRC authorities, TTB has issued tobacco bond regulations in 27
CFR parts 40 and 44. Those regulations require the prescribed persons to file a surety or collateral bond with TTB in an amount equivalent to the potential tax liability of the person, within a minimum and a maximum amount. The TTB regulations also require a strengthening bond when the amount of an existing bond becomes insufficient or a superseding bond when a current bond is no longer valid for reasons
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