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OMB Control No: 1513-0123	ICR Reference No: 201612-1513-007
Status: Historical Inactive	Previous ICR Reference No: 201606-1513-002
Agency/Subagency: TREAS/TTB	Agency Tracking No: PATH (Bonds) 7/9
Title: Application, Permit, and Report - Wine and Beer (Puerto Rico) and Application, Permit and Report - Distilled Spirits Products (Puerto Rico)
Type of Information Collection: Revision of a currently approved collection	Common Form ICR: No
Type of Review Request: Emergency	Approval Requested By: 12/30/2016
OIRA Conclusion Action: Preapproved	Conclusion Date: 12/29/2016
	Date Received in OIRA: 12/22/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2017	6 Months From Approved	02/28/2017
Responses	35	0	35
Time Burden (Hours)	35	0	35
Cost Burden (Dollars)	0	0	0

Abstract: In general, under the Internal Revenue Code at 26 U.S.C. 7652(a)(1), merchandise manufactured in Puerto Rico and shipped to the United States for consumption or sale is subject to a tax equal to the internal revenue tax imposed in the United States upon like articles of merchandise of domestic manufacture. Under this authority, in order to protect the revenue, the TTB regulations require, among other things, the use of TTB F 5100.21 and TTB F 5110.51 by persons shipping wine, beer, and certain distilled spirits products produced in Puerto Rico to the United States for domestic consumption or sale. TTB F 5100.21 is an application and permit to compute the Federal excise tax on, taxpay, and withdraw wine or beer for shipment to the United States. TTB F 5110.51 is an application and permit to compute the tax on, taxpay, and withdraw for shipment to the United States certain distilled spirits products.

Emergency Justfication: This information collection is being revised in relation to a TTB temporary rule that we are issuing in response to the Protecting Americans from Tax Hikes Act of 2015 (PATH Act; Division Q of Pub. Law 114–113). This rulemaking implements section 332 of the PATH Act, which amends the Internal Revenue Code to change Federal excise tax return due dates and remove bond requirements for certain eligible taxpayers. These statutory changes are effective January 1, 2017, and as a result, TTB is requesting emergency approval of this revised information collection.

Authorizing Statute(s): US Code: 26 USC 7652 Name of Law: Internal Revenue Code

Citations for New Statutory Requirements: PL: Pub.L. 114 - 113 332 (Div. Q) Name of Law: PATH Act

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1513-AC30	Final or interim final rulemaking

Federal Register Notices & Comments
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
Application, Permit, and Report -- Distilled Spirits Products (Puerto Rico)	TTB F 5110.51
Application, Permit, and Report -- Wine and Beer (Puerto Rico)	TTB F 5100.21

ICR Summary of Burden

	Total Request	Previously Approved
Annual Number of Responses	35	35
Annual Time Burden (Hours)	35	35
Annual Cost Burden (Dollars)	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:

Annual Cost to Federal Government: $275

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? 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: Benjamin Birkhill 202 453-2268 benjamin.birkhill@ttb.gov

View ICR - OIRA Conclusion