Distilled Spirits Plants — Records and Monthly Reports of Processing Operations, TTB REC 5110/03.

ICR 201704-1513-004

OMB: 1513-0041

Federal Form Document

ICR Details
1513-0041 201704-1513-004
Historical Active 201312-1513-001
TREAS/TTB ICN 62 1/8
Distilled Spirits Plants — Records and Monthly Reports of Processing Operations, TTB REC 5110/03.
Extension without change of a currently approved collection   No
Regular
Approved without change 06/29/2017
Retrieve Notice of Action (NOA) 04/27/2017
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
  
None

Not associated with rulemaking

  82 FR 10630 02/14/2017
82 FR 19456 04/27/2017
No

  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 27,312 11,940 0 0 15,372 0
Annual Time Burden (Hours) 54,624 23,884 0 0 30,740 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
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.

$21,100
No
No
No
No
No
Uncollected
Christopher Thiemann 202 453-1039 ext. 138 [email protected]

  No

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.
04/27/2017


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