The Internal Revenue Code (IRC), at 26
U.S.C. 5101 and 5179, allows the Secretary of the Treasury to issue
regulations to require manufacturers of stills to submit notices
regarding the manufacture and setup of stills, and it requires all
persons who possess or have custody of a still to register it with
the Secretary and provide information as to its location, type,
capacity, ownership, and the purpose for which it will be used.
Under those authorities, the Alcohol and Tobacco Tax and Trade
Bureau (TTB) regulations in 27 CFR part 29 require still
manufacturers to provide certain notices and keep certain records
regarding the manufacture and setup of stills. Those regulations
also require still owners to register their stills with TTB and
provide certain notices and keep certain records regarding such
registrations and changes in ownership or location of stills. The
required information is necessary to protect the revenue as TTB
uses the information to identify persons who possess stills used to
produce distilled spirits, which are, in general, subject to
Federal excise tax under the IRC.
There are no program changes
associated with this information collection. As for adjustments,
due to changes in agency estimates resulting from a reevaluation of
this information collection’s requirements, TTB is reducing the
estimated per-response time for this collection from 1.06 hours to
1 hour, resulting in a decrease in its estimated total annual
burden from 42.4 hours to 40 hours. In addition, TTB has previously
reported that this information collection’s burden was evenly
divided between its reporting and recordkeeping requirements.
However, because the required records are usual and customary
business records kept during the normal course of business, and the
keeping of such records imposes no burden on respondents per the
OMB guidelines at 5 CFR 1320.3(b)(2), as a matter of agency
discretion, TTB is now listing this collection’s entire estimated
annual burden of 40 hours as reporting. In addition, due to a
reevaluation of this information collection’s burden, TTB is now
estimating that each respondent will face salary, overhead, and
postage costs of up to $35.10 per response to this collection
($2.00 non-labor and $33.10 labor). TTB also is now estimating that
the Federal Government has $468.00 in total annual overhead,
clerical, and salary costs related to the processing of the notices
received in response to this information collection.
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.