Distilled Spirits Plants - Transaction and Supporting Records (TTB REC 5110/05)

ICR 201603-1513-010

OMB: 1513-0056

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2016-03-28
IC Document Collections
ICR Details
1513-0056 201603-1513-010
Historical Active 201301-1513-015
TREAS/TTB IC 57 - 08/19
Distilled Spirits Plants - Transaction and Supporting Records (TTB REC 5110/05)
Extension without change of a currently approved collection   No
Regular
Approved without change 06/03/2016
Retrieve Notice of Action (NOA) 03/31/2016
  Inventory as of this Action Requested Previously Approved
06/30/2019 36 Months From Approved 06/30/2016
2,198 0 620
47,916 0 13,516
0 0 0

A tax is imposed on distilled spirits other than those used for certain authorized nonbeverage purposes. The Internal Revenue Code at 26 U.S.C. 5207 provides that the proprietor of a distilled spirits plant (DSP) must maintain records of production activities, storage activities, denaturing activities, and processing activities, and must render reports covering those activities. This collection of information are those transaction records which a DSP proprietor must maintain as source documents for each of the activities listed above. The information contained in these records are used by distilled spirits plant proprietors to account for spirits and by TTB to verify those accounts and consequent tax liabilities. These records also account for spirits eligible for credit or drawback of Federal excise tax.

US Code: 26 USC 5207 Name of Law: Internal Revenue Code
  
None

Not associated with rulemaking

  81 FR 1679 01/13/2016
81 FR 18692 03/31/2016
No

1
IC Title Form No. Form Name
TTB REC 5110/05: Distilled Spirits Plants - Transaction and Supporting Records

  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 2,198 620 0 0 1,578 0
Annual Time Burden (Hours) 47,916 13,516 0 0 34,400 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
There are no program changes associated with this collection. As for adjustments, TTB is increasing the collection’s estimated number of respondents and the resulting total annual responses and burden hours due to growth in the distilled spirits industry, which has resulted in an increase in the number of distilled spirits plants regulated by TTB.

$0
No
No
No
No
No
Uncollected
Christopher Thiemann 202 453-1039 ext. 138 [email protected]

  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:
 
 
 
 
 
 
 
    (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.
03/31/2016


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