Special (Occupational) Tax Registration and Returns

Forms and Documents

Document Name	Status
Form TTB F 5630.5d Alcohol Dealer Registration - For Use On and After July 1, 2008 Form and Instruction	Modified
Form TTB F 5630.5a Alcohol Special (Occupational) Tax Registration and Return – For Periods Ending On or Before June 30, 2008 Form and Instruction	Modified
Form TTB F 5630.5a Alcohol Special (Occupational) Tax Registration and Return – For Periods Ending On or Before June 30, 2008 Form and Instruction	Modified
Form TTB F 5630.5a Alcohol Special (Occupational) Tax Registration and Return – For Periods Ending On or Before June 30, 2008 Form and Instruction	Modified
Form TTB F 5630.5t Special Tax Registration and Return - Tobacco Form and Instruction	Modified
1513-0112 Supporting Statement (11-2018).docx Supporting Statement A	2018-11-11
Section 11125 of Public Law 109-59.txt Supplementary Document	2018-11-11

IC Document Collections

IC ID	Document Title	Status
185327	Alcohol Dealer Registration - For Use On and After July 1, 2008 Form and Instruction	Modified
185326	Alcohol Special (Occupational) Tax Registration and Return – For Periods Ending On or Before June 30, 2008 Form and Instruction	Modified
185325	Alcohol Special (Occupational) Tax Registration and Return – For Periods Ending On or Before June 30, 2008 Form and Instruction	Modified
185323	Alcohol Special (Occupational) Tax Registration and Return – For Periods Ending On or Before June 30, 2008 Form and Instruction	Modified
185301	Special Tax Registration and Return - Tobacco Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0112	ICR Reference No: 201811-1513-001
Status: Active	Previous ICR Reference No: 201505-1513-002
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 71 - 9/10
Title: Special (Occupational) Tax Registration and Returns
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 01/30/2019
	Date Received in OIRA: 11/30/2018
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2022	36 Months From Approved	02/28/2019
Responses	8,310	0	8,350
Time Burden (Hours)	3,462	0	3,478
Cost Burden (Dollars)	0	0	0

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Abstract: Before July 1, 2008, various sections of chapter 51 of the Internal Revenue Code (IRC) required alcohol industry members to register for and pay an annual special occupational tax (SOT). However, section 11125 of Public Law 109–59 permanently repealed, effective July 1, 2008, the SOT on alcohol beverage producers and marketers, non-beverage product manufacturers, tax-free alcohol users, and specially denatured spirits users and dealers. However, any SOT liabilities incurred for periods before the law’s 2008 effective date remain. Also, while most alcohol industry SOT registration and payment provisions in the IRC have been repealed, 26 U.S.C. 5124 continues to require wholesale and retail alcohol dealers to register with the Secretary when commencing or ending business or when certain changes to existing registration information are necessary. In addition, the IRC at 26 U.S.C. 5731 and 5732 continues to require manufacturers of tobacco products, manufacturers of cigarette papers and tubes, and export warehouse proprietors to register and pay an annual SOT on the basis of a return under such regulations as the Secretary shall prescribe. The registration and SOT for such entities is due on or before the date of commencing business, and on or before July 1 of every year after that. Under the TTB regulations in 27 CFR part 31, alcohol industry members with pre-July 1, 2008, SOT liabilities use TTB F 5630.5a as the return for such liabilities, while wholesale and retail alcohol dealers register or report registration changes on TTB F 5630.5d. Under the TTB regulations in 27 CFR parts 40, 44, and 46, tobacco industry members use TTB F 5630.5t to register and pay SOT.

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Authorizing Statute(s): PL: Pub.L. 109 - 59 11125 Name of Law: Safe, Accountable, Flexible, Efficient Transportation Equity Act
   US Code: 26 USC 5124 Name of Law: Internal Revenue Code
   US Code: 26 USC 5731 & 5732 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:
	83 FR 42975	08/24/2018
30-day Notice:	Federal Register Citation:	Citation Date:
	83 FR 61402	11/29/2018
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 5

IC Title	Form No.	Form Name
Special Tax Registration and Return - Tobacco	TTB F 5630.5t	Special Tax Registration and Return – Tobacco
Alcohol Dealer Registration - For Use On and After July 1, 2008	TTB F 5630.5d	Alcohol Dealer Registration – For Use On and After July 1, 2008
Alcohol Special (Occupational) Tax Registration and Return – For Periods Ending On or Before June 30, 2008	TTB F 5630.5a	Alcohol Special (Occupational) Tax Registration and Return – For Periods Ending On or Before June 30, 2008
Alcohol Special (Occupational) Tax Registration and Return – For Periods Ending On or Before June 30, 2008	TTB F 5630.5a	Alcohol Special (Occupational) Tax Registration and Return – For Periods Ending On or Before June 30, 2008
Alcohol Special (Occupational) Tax Registration and Return – For Periods Ending On or Before June 30, 2008	TTB F 5630.5a	Alcohol Special (Occupational) Tax Registration and Return – For Periods Ending On or Before June 30, 2008

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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	8,310	8,350	0	0	-40	0
Annual Time Burden (Hours)	3,462	3,478	0	0	-16	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: As for adjustments, due to changes in agency estimates, TTB is decreasing the estimated number of respondents, responses, and burden hours for submissions of TTB F 5630.5a by private sector for profit businesses and also for private sector not-for-profit institutions. Given that almost all alcohol industry members with SOT liabilities for periods ending on or before June 30, 2008, have resolved such liabilities, TTB is decreasing the estimated number of such respondents from 20 to 10 for each type of respondent, and is decreasing the total estimated number of burden hours from 8 to 4 for each type of respondent. In addition, due to a change in agency estimates resulting from the large, previously reported decrease in the number of alcohol industry members subject to SOT, TTB is decreasing the estimated annual cost to the Federal government for this information collection request, from $175,000 to $20,610.

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Annual Cost to Federal Government: $20,610

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.     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: 11/30/2018

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