Volatile Fruit-Flavor Concentrate Plants--Applications and Related Records (TTB REC 5520/2)

ICR 201802-1513-013

OMB: 1513-0006

Federal Form Document

ICR Details
1513-0006 201802-1513-013
Active 201412-1513-001
TREAS/TTB ICN 67 - 1/5
Volatile Fruit-Flavor Concentrate Plants--Applications and Related Records (TTB REC 5520/2)
Extension without change of a currently approved collection   No
Regular
Approved without change 09/04/2018
Retrieve Notice of Action (NOA) 03/29/2018
  Inventory as of this Action Requested Previously Approved
09/30/2021 36 Months From Approved 08/31/2018
55 0 80
110 0 160
0 0 0

In general, chapter 51 of the Internal Revenue Code (IRC; 26 U.S.C.) sets forth Federal excise tax rates and application, permit, and other requirements related to alcohol products produced in or imported into the United States. However, while volatile fruit-flavor concentrates contain alcohol when they are manufactured from the mash or juice of a fruit by an evaporative process, under the IRC at 26 U.S.C. 5511, alcohol excise tax and most other provisions of chapter 51 do not apply to such concentrates if their manufacturers file applications, keep records, and meet certain other requirements prescribed by regulation for the protection of the revenue. Under the TTB regulations in 27 CFR part 18, respondents apply to register volatile fruit-flavor plants using form TTB F 5520.3. The TTB regulations also require the filing of an amended TTB F 5520.3 to report any change affecting the accuracy of the original application, as well as the filing of letterhead applications regarding certain volatile fruit-flavor concentrate plant matters not covered by TTB F 5520.3. In addition, volatile fruit-flavor concentrate manufacturers are required to maintain an ongoing record file of all approved applications forms and letters and any related supporting documents on or convenient to their plant premises. TTB uses the application information and record file to identify the persons responsible for, the location of, the distilling equipment in, and operations conducted at a concentrate plant in order to protect the revenue since volatile fruit-flavors could be diverted for use as taxable alcohol beverages.

US Code: 26 USC 5511 and 5179 Name of Law: Internal Revenue Code
  
None

Not associated with rulemaking

  83 FR 205 01/02/2018
83 FR 13586 03/29/2018
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 55 80 0 0 -25 0
Annual Time Burden (Hours) 110 160 0 0 -50 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
There are no program changes associated with this information collection. As for adjustments, due to a decrease in the number of volatile fruit-flavor concentrate plants, TTB is decreasing the estimated number of annual respondents and responses for this information collection from 80 to 55, and is decreasing the estimated total annual burden hours from 160 to 110. In addition, for clarity and consistency, TTB is revising the title of this information collection request from “Applications—Volatile Fruit-Flavor Concentrate Plants, TTB REC 5520/2” to “Volatile Fruit-Flavor Concentrate Plants—Applications and Related Records (TTB REC 5520/2).”

$733
No
    Yes
    Yes
No
No
No
Uncollected
Christopher Forster-Smith 202 453-1039 ext. 150 [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.
03/29/2018


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