The information provided by the
applicants assists TTB in determining eligibility and providing for
registration. These eligibility requirements are for persons who
wish to establish distilled spirits plant operations. In addition,
both statutes and regulations allow variances from regulations, and
the information collected enables TTB to determine whether a
variance can be approved.
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.
To implement the bond exemption
under the PATH Act, TTB is amending its regulations to provide that
an applicant or existing DSP proprietor must state on TTB F 5110.41
whether the proprietor is exempt from bond requirements. TTB is
adding a new item to the form where the applicant or proprietor
selects whether the person is eligible for the bond exemption, and
TTB is amending one of the instructions on the form to reflect this
change. TTB is also adjusting the burden hours associated with this
collection to reflect an increase in the number of applicants and
proprietors, and to account for a one-time increase in the filing
of TTB F 5110.41 in each of the next three years by DSP proprietors
applying for the bond exemption authorized under the PATH Act.
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.
Registration of Distilled Spirits Plants