Prior to
renewal, to further minimize burden, TTB will evaluate whether a
reduction in reporting frequency is possible.
Inventory as of this Action
Requested
Previously Approved
06/30/2020
36 Months From Approved
06/30/2017
27,312
0
11,940
54,624
0
23,884
0
0
0
Distilled spirits, other than those
used for certain authorized nonbeverage purposes, are taxed at a
rate of $13.50 a proof gallon. Pursuant to 26 U.S.C. 5207, the
proprietor of a distilled spirits plant must maintain records of
production, storage, denaturation, and processing activities and
submit reports covering those operations. The TTB regulations in 27
CFR part 19 require distilled spirit proprietors to keep records
regarding processing operations, and processing records must also
be maintained for any wholesale liquor dealer operations or taxpaid
storeroom operations conducted by a proprietor. In addition, the
TTB regulations at 27 CFR 19.632 require proprietors to file a
monthly report of processing operations on TTB F 5110.28. The
information collected accounts for the processing of distilled
spirits, and TTB uses the information to monitor proprietor
activities to ensure appropriate taxes are paid. The information is
also aggregated and provided publicly through statistical
reports.
US Code:
26
USC 5207 Name of Law: Internal Revenue Code
There are no program changes
associated with this collection. As for adjustments, TTB is
reporting an increase in the number of respondents, responses, and
annual burden hours due to significant growth in the number of
distilled spirits plants, particularly in the number of small
“craft” distillers, all of which are required by the TTB
regulations to respond to this information collection. Therefore,
for this information collection, we are reporting an increase of
1,281 respondents, 15,372 annual responses, and 30,744 annual
burden hours.
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.