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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1513-0044
ICR Reference No:
201707-1513-004
Status:
Historical Active
Previous ICR Reference No:
201405-1513-004
Agency/Subagency:
TREAS/TTB
Agency Tracking No:
ICN 63 - 3/6
Title:
Distilled Spirits Plants—Notices of Alternations and Changes in Production Status, and Alternating Premises Records.
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
11/25/2017
Retrieve Notice of Action (NOA)
Date Received in OIRA:
07/28/2017
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
11/30/2020
36 Months From Approved
11/30/2017
Responses
6,250
0
500
Time Burden (Hours)
3,125
0
500
Cost Burden (Dollars)
0
0
0
Abstract:
Under the Internal Revenue Code (IRC) at 26 U.S.C. 5178(a), a distilled spirits plant (DSP) is a delineated place on which only certain authorized activities may be conducted. However, under section 5178(b), the Secretary of the Treasury may authorize other businesses on a DSP’s premises upon application under certain circumstances. Also, under the IRC at 26 U.S.C. 5221, DSP proprietors are required give written notification, in the form and manner prescribed by regulation, when they begin, suspend, or resume production of spirits. In addition, the IRC at 26 U.S.C. 5555 requires those liable for any tax imposed by chapter 51 of the IRC to keep such records, submit such returns and statements, and comply with such rules and regulations as the Secretary may prescribe. Under these authorities, TTB has issued regulations in 27 CFR part 19 requiring DSP proprietors to provide written notification regarding alternations of DSPs between proprietors or for customs purposes, and regarding changes to the production status of spirits. TTB also has issued regulations requiring DSP proprietors to keep alternating premises records when alternating operations at DSPs, including with an adjacent bonded wine cellar, taxpaid wine bottling house or brewery, as a manufacturer of eligible flavors, or as general premises.
Authorizing Statute(s):
US Code:
26 USC 5178
Name of Law: Internal Revenue Code
US Code:
26 USC 5221
Name of Law: Internal Revenue Code
US Code:
26 USC 5555
Name of Law: Internal Revenue Code
Citations for New Statutory Requirements:
None
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
82 FR 16471
04/04/2017
30-day Notice:
Federal Register Citation:
Citation Date:
82 FR 35265
07/28/2017
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
2
IC Title
Form No.
Form Name
Alternating Premises Records for Distilled Spirits Plants
Notices of Alternations and Changes in Production Status at Distilled Spirits Plants
ICR Summary of Burden
Total Approved
Previously Approved
Change Due to New Statute
Change Due to Agency Discretion
Change Due to Adjustment in Estimate
Change Due to Potential Violation of the PRA
Annual Number of Responses
6,250
500
0
0
5,750
0
Annual Time Burden (Hours)
3,125
500
0
0
2,625
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
Yes
Burden Increase Due to:
Miscellaneous Actions
Burden decreases because of Program Change due to Agency Discretion:
Yes
Burden Reduction Due to:
Miscellaneous Actions
Short Statement:
Regarding program changes, in the past, TTB has reported the notice and recordkeeping requirements approved under this information collection request as a single information collection. However, as a matter of agency discretion, TTB is now clarifying that these are two separate information collections, one for notifications and one for recordkeeping, each of which is required by different regulatory sections in 27 CFR part 19. Therefore, TTB is modifying the title of the existing notification information collection associated with this request and is adding a recordkeeping information collection to this request to reflect the separate nature and burdens of the two collections. As a result, TTB is dividing the previously-reported burden for this request between the notification and recordkeeping information collections. In addition, TTB is modifying the title of this information collection request to clarify that it contains separate notice and record collection requirements. As for adjustments, while TTB is dividing the previously-reported burden for this information collection request between the notice and record collection requirements, TTB is increasing the overall estimated number of annual respondents, responses, and burden hours associated with this request due to an increase in the number of DSPs regulated by TTB, resulting from recent growth in the distilled spirits industry. The average number of annual responses and the average response time per respondent remains the same.
Annual Cost to Federal Government:
$0
Does this IC contain surveys, censuses, or employ statistical methods?
No
Does this ICR request any personally identifiable information (see
OMB Circular No. A-130
for an explanation of this term)? Please consult with your agency's privacy program when making this determination.
No
Does this ICR include a form that requires a Privacy Act Statement (see
5 U.S.C. §552a(e)(3)
)? Please consult with your agency's privacy program when making this determination.
No
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
No
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
No
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
No
Is this ICR related to the Pandemic Response?
Uncollected
Agency Contact:
Christopher Thiemann 202 453-1039 ext. 138 christopher.thiemann@ttb.gov
Common Form ICR:
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Certification Date:
07/28/2017
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