TTB uses the information submitted on
TTB F 5120.17 to monitor wine premises operations to ensure
collection of the Federal excise tax due on the wine produced, and
to ensure wine is produced in accordance with Federal law and
regulations. TTB also uses this report to collect raw data on wine
premises activity for its monthly statistical report on wine
operations. The report captures information pertaining to the: (1)
production, receipt, bottling, and removal of wine by tax class;
(2) use of wine spirits; (3) type and quantity of winemaking
materials received and used; (4) receipt and removal of distilling
material and vinegar stock; (5) amount of liquid in fermenters at
the end of the period; (6) production of nonbeverage wine; and (7)
production of special natural wine and other wine.
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 335(b) of the PATH Act, which
the amended definition of hard cider applies to such products
removed on or after January 1, 2017. The PATH Act does not change
the tax rate applicable to wine eligible for the hard cider tax
rate; rather, it broadens the range of products to which the hard
cider tax rate applies. Among other things, the range of products
to which the hard cider tax rate applies will include certain
sparkling and carbonated products and certain products that are
subject to the requirements of the Federal Alcohol Administration
Act. These statutory changes are effective January 1, 2017, and as
a result, TTB is requesting emergency approval of this revised
information collection.
US Code:
27
USC 5367 Name of Law: Internal Revenue Code
PL: Pub.L. 114 - 113 335 (Div. Q) Name of
Law: 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.