To safeguard Federal alcohol excise
tax revenue, 26 U.S.C. 5181 and 5207 require that a proprietor of
an alcohol fuel plant (AFP) make such application, maintain such
records, and render such reports as the Secretary of the Treasury
shall prescribe. The TTB regulations in 27 CFR, part 19, subpart X,
implement those statutory requirements. The information collected
under these regulations is necessary to identify and determine that
persons are qualified to produce alcohol for fuel purposes, to
account for distilled spirits produced and verify its proper
disposition, to keep registrations current, and to evaluate
permissible variations from prescribed procedures.
US Code:
26
USC 5181 Name of Law: Internal Revenue Code
US Code: 26
USC 5201 Name of Law: Internal Revenue Code
US Code: 26
USC 5207 Name of Law: Internal Revenue Code
US Code: 26
USC 5171 Name of Law: Internal Revenue Code
US Code: 26
USC 5204 Name of Law: Internal Revenue Code
US Code: 26
USC 5212 Name of Law: Internal Revenue Code
US Code: 26
USC 5223 Name of Law: Internal Revenue Code
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.