Application for an Alcohol Fuel Producer Permit Under 26 U.S.C. 5181

Forms and Documents

Document Name	Status
Form TTB F 5110.74 Application for an Alcohol Fuel Producer Permit Under 26 U.S.C. 5181 Form and Instruction	Modified
Form TTB F 5110.74 Application for an Alcohol Fuel Producer Permit Under 26 U.S.C. 5181 Form and Instruction	Modified
1513-0051 Supporting Statement (08-2017).docx Supporting Statement A	2017-08-31

IC Document Collections

IC ID	Document Title	Status
188240	Application for an Alcohol Fuel Producer Permit Under 26 U.S.C. 5181 Form and Instruction	Modified
188239	Application for an Alcohol Fuel Producer Permit Under 26 U.S.C. 5181 Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0051	ICR Reference No: 201705-1513-003
Status: Historical Active	Previous ICR Reference No: 201308-1513-004
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 62 6/8
Title: Application for an Alcohol Fuel Producer Permit Under 26 U.S.C. 5181
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 10/20/2017
	Date Received in OIRA: 05/30/2017
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2020	36 Months From Approved	10/31/2017
Responses	251	0	251
Time Burden (Hours)	377	0	377
Cost Burden (Dollars)	0	0	0

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Abstract: Under the authority of the Internal Revenue Code at 26 U.S.C. 5181(a)(1), persons wishing to establish a distilled spirits plant for the sole purpose of producing and receiving distilled spirits for fuel use must provide an application and bond as the Secretary of the Treasury may prescribe by regulation. Under this authority, TTB has issued regulations concerning the establishment of such alcohol fuel plants (AFPs). These regulations require, among other things, that a person wishing to establish an AFP must submit an application for an alcohol fuel producer permit using form TTB F 5110.74. This application form and its required supporting documents describe, among other things, the person(s) applying for the permit, the proposed AFP’s location, its stills and the type(s) of materials to be distilled, the size category of the operation (small, medium, or large) based on the annual amount of alcohol fuel to be produced, and the security measures to be taken to protect the spirits from diversion and theft. The application also must include a diagram of the plant premises. In addition, existing alcohol fuel producer permit holders use TTB F 5110.74 to make certain amendments to their permit information. The information required on the alcohol fuel producer permit application is necessary to protect the revenue since, when first produced, distilled spirits made at AFPs are potable and are thus subject could to the Federal distilled spirits excise tax of $13.50 per proof gallon imposed by the IRC at 26 U.S.C. 5001. Only when denatured for fuel use as required by 26 U.S.C. 5181(e) may spirits be withdrawn from the AFP free of tax, as authorized by 26 U.S.C. 5214(a)(12).

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Authorizing Statute(s): US Code: 26 USC 5178, 5179, and 5181 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:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 10630	02/14/2017
30-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 24453	05/26/2017
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Application for an Alcohol Fuel Producer Permit Under 26 U.S.C. 5181	TTB F 5110.74, None	Application and Permit for an Alcohol Fuel Producer Under 26 U.S.C. 5181 ,   Application for New Alcohol Fuel Plant (Small, Medium, or Large)
Application for an Alcohol Fuel Producer Permit Under 26 U.S.C. 5181	TTB F 5110.74, None	Application and Permit for an Alcohol Fuel Producer Under 26 U.S.C. 5181 ,   Application for New Alcohol Fuel Plant (Small, Medium, or Large)

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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	251	251	0	0	0	0
Annual Time Burden (Hours)	377	377	0	0	0	0
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: $20,904

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

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

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: 05/30/2017

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