Businesses using taxpaid distilled
spirits to manufacture non-beverage products may receive drawback
(i.e., a refund or remittance) of tax, if they can show that the
spirits were used in the manufacture of products unfit for beverage
use. This showing is based on the formula for the product, which is
submitted on TTB Form 5154.1.
US Code:
26
USC 5131 Name of Law: Internal Revenue Code
US Code: 26
USC 5133 Name of Law: Internal Revenue Code
US Code: 26
USC 5134 Name of Law: Internal Revenue Code
US Code: 26
USC 5132 Name of Law: Internal Revenue Code
In decrease of 106 burden hours
is due to the use of the FONL electronic filing system. The program
change reflects a decrease in the time it takes to provide the
information electronically.
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:
(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;
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.