Usual and Customary Business Records Relating to Tax-Free Alcohol (TTB REC 5150/3)

Forms and Documents

Document Name	Status
1513-0059 Supporting Statement (ITDS final rule).docx Supporting Statement A	2016-11-14

IC Document Collections

IC ID	Document Title	Status
46339	Usual and Customary Business Records Relating to Tax-Free Alcohol (TTB REC 5150/3)	Modified
46338	Usual and Customary Business Records Relating to Tax-Free Alcohol (TTB REC 5150/3)	Modified
16052	Usual and Customary Business Records Relating to Tax-Free Alcohol (TTB REC 5150/3)	Modified

ICR Details

OMB Control No: 1513-0059	ICR Reference No: 201704-1513-003
Status: Historical Active	Previous ICR Reference No: 201305-1513-001
Agency/Subagency: TREAS/TTB	Agency Tracking No:
Title: Usual and Customary Business Records Relating to Tax-Free Alcohol (TTB REC 5150/3)
Type of Information Collection: Reinstatement with change of a previously approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 04/13/2017
	Date Received in OIRA: 04/13/2017
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2020	36 Months From Approved
Responses	5,268	0	0
Time Burden (Hours)	1	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: Under the Internal Revenue Code at 26 U.S.C. 5214, distilled spirits may be withdrawn free of tax for nonbeverage purposes by educational organizations, hospitals, laboratories, and similar institutions. Pursuant to section 5214, TTB has set forth recordkeeping requirements in 27 CFR part 22 to maintain accountability of tax-free spirits in order to protect the revenue.

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Authorizing Statute(s): US Code: 26 USC 5271-5275 Name of Law: Internal Revenue Code
   US Code: 26 USC 5214 Name of Law: Internal Revenue Code
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1513-AC15	Final or interim final rulemaking	81 FR 94186	12/22/2016

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 3

IC Title	Form No.	Form Name
Usual and Customary Business Records Relating to Tax-Free Alcohol (TTB REC 5150/3)
Usual and Customary Business Records Relating to Tax-Free Alcohol (TTB REC 5150/3)
Usual and Customary Business Records Relating to Tax-Free Alcohol (TTB REC 5150/3)

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ICR Summary of Burden

	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	5,268	0	0	0	0	5,268
Annual Time Burden (Hours)	1	0	0	0	0	1
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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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:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(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;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

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.

Certification Date: 11/30/2016

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