Under the authority of chapter 51 of
the Internal Revenue Code of 1986, as amended (26 U.S.C. chapter
51), the TTB regulations require marks, signs, and suitable
measuring devices on brewery equipment and structures in order to
identify the use and capacity of brewery equipment and structures,
tank contents, and to identify taxpaid and nontaxpaid beer. To
identify products for purposes of administering the IRC’s excise
tax provisions, the TTB regulations also require marks, brands, and
labels on kegs, cans, bottles, and cases of beer. These marks,
brands, and labels identify the name or trade name of the brewer,
the place of production of the beer, the contents of the container,
and the nature of the product (beer, ale, etc.).
US Code:
26
USC 5053 Name of Law: Internal Revenue Code
US Code:
26 USC 5412 - 5415 Name of Law: Internal Revenue Code
US Code: 26
USC 5552 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.