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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:
1513-0045
ICR Reference No:
201908-1513-010
Status:
Historical Active
Previous ICR Reference No:
201603-1513-009
Agency/Subagency:
TREAS/TTB
Agency Tracking No:
ICN 74 - 3/12
Title:
Distilled Spirits Plants - Excise Taxes (TTB REC 5110/06)
Type of Information Collection:
Extension without change of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
10/29/2019
Retrieve Notice of Action (NOA)
Date Received in OIRA:
08/29/2019
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
10/31/2022
36 Months From Approved
10/31/2019
Responses
43,660
0
57,148
Time Burden (Hours)
43,660
0
57,148
Cost Burden (Dollars)
0
0
0
Abstract:
Under chapter 51 of the Internal Revenue Code (IRC), distilled spirits produced or imported into the United States are subject to Federal excise tax, which is determined at the time the spirits are withdrawn from bond and which is paid by return, subject to regulations prescribed by the Secretary of the Treasury. In addition, a credit may be taken against that tax for the portion of a distilled spirits product’s alcohol content derived from wine or flavors. The Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR parts 19 and 26 require distilled spirits excise taxpayers to keep certain records in support of the information provided on their excise tax returns, including information on the distilled spirits removed from their premises and the products’ applicable tax rates, as well as records related to nontaxable removals, shortages, and losses. The required records are necessary to protect the revenue as TTB uses the data collected to ensure the appropriate amount of tax is paid, to verify claims for refunds or remission of tax, and to account for the transfer of certain distilled spirits excise taxes to the governments of Puerto Rico and the U.S. Virgin Islands.
Authorizing Statute(s):
US Code:
26 USC 5001, 5006, 5010, & 5061
Name of Law: Internal Revenue Code
Citations for New Statutory Requirements:
PL: Pub.L. 114 - 113 332 of Division Q Name of Law: Division Q - Protecting Americans from Tax Hikes Act
PL: Pub.L. 109 - 59 11127(a) Name of Law: SAFETEA–LU
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:
84 FR 23157
05/21/2019
30-day Notice:
Federal Register Citation:
Citation Date:
84 FR 45622
08/29/2019
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
1
IC Title
Form No.
Form Name
TTB REC 5110/06: Distilled Spirits Plants - Excise Taxes
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
43,660
57,148
-26,779
0
13,291
0
Annual Time Burden (Hours)
43,660
57,148
-26,779
0
13,291
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
No
Burden Increase Due to:
Burden decreases because of Program Change due to Agency Discretion:
No
Burden Reduction Due to:
Short Statement:
Program changes: In general, under the IRC at 26 U.S.C. 5061(d), Federal alcohol excise taxpayers are required to file returns on a semi-monthly basis. However, in 2005, section 11127(a) of Public Law 109–59 amended 26 U.S.C. 5061(d) to add a quarterly filing option for certain small Federal alcohol excise taxpayers (in general, those with tax liabilities under $50,000 in a calendar year). In addition, in beginning in 2017, section 332 of Division Q of Public Law 114–113 amended 26 U.S.C. 5061(d) to add an annual filing option for certain very small Federal alcohol excise tax payers (in general, those with tax liabilities of under $1,000 in a calendar year). TTB has not previously accounted for these statutory amendments and the resulting program changes on this information collection. Based on the 2,198 annual respondents previously reported for this information collection, these program changes result in decreases to the average number of annual responses per respondent, from 26 to 13.8165, which results in decreases in the estimated number of annual responses and burden hours for this collection, from 57,148 to 30,369, a decrease of 26,779. Adjustments: Due to changes in agency estimates resulting from continued growth in the number of DSPs in the United States, TTB is increasing the number of respondents to this information collection, from 2,198 to 3,160. Based on the new average number of annual responses per respondent (13.8165) resulting from the statutory changes noted above, this change in agency estimates results in an increase of 13,291 annual responses and burden hours for this information collection. (The estimated burden per respondent remains unchanged at 1 hour per response). Overall changes and adjustments: Taken together, the program changes and adjustments noted above result in an increase in the number of respondents to this information collection, from 2,198 to 3,160, but a decrease in its average number of annual responses per respondent, from 26 to 13.1865. As a result, while the 1 hour per-response burden for this collection is unchanged, the combined changes result in a decrease in the number of annual responses and burden hours for this information collection, from 57,148 to 43,660 (an overall decrease of 13,488).
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:
08/29/2019
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