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 114â113). 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