Under the authority of chapter 51 of
the Internal Revenue Code of 1986, as amended (IRC, 26 U.S.C.
chapter 51), the Alcohol and Tobacco Tax and Trade Bureau (TTB)
regulations in 27 CFR Part 25, Beer, require brewers to place
certain marks, signs, and measuring devices on their equipment and
structures, and to place certain brands, labels, and marks on bulk
and consumer containers of beer and other brewery products. The
required information allows TTB to identify the use, capacity, and
contents of brewery equipment and structures, as well as identify
taxable brewery products and the responsible taxpayer. As such, the
required information is necessary to protect the revenue and ensure
effective administration of the IRC’s provisions regarding brewery
operations and products. The required information also allows other
industry member and the general public to identify the contents of
bulk and consumer containers of beer and other brewery products.
However, for the purposes of inventory control, cost accounting,
equipment utilization, and product identification, TTB believes the
placement by brewers of the required information on their equipment
and structures, and on their bulk and consumers containers of beer
and other brewery products is a usual and customary practice under
taken during the normal course of business, regardless of any TTB
regulatory requirements to do so.
There are no program changes
associated with this information collection. As for adjustments,
due to changes in agency estimates resulting from continued growth
in the number of breweries in the United States, TTB is reporting
an increase in the number of annual respondents and responses to
this information collection, from 6,700 to 10,000. However, as the
placement by brewers of the required information on their equipment
and structures, and on their bulk and consumer containers of
brewery products, is a usual and customary business practice, there
is no annual burden associated with this third-party disclosure
information collection per 5 CFR 1320.3(b)(2). As such, there is no
increase in this information collection's estimated annual burden
of zero hours. (TTB is removing the previously-reported one hour of
total annual burden, which was reported only as a place holder in
the ROCIS system.)
$0
No
No
No
No
No
No
No
Curtis Eilers 202 453-1039 ext.
041
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.
1513-0086 Supporting Statement (03-2020).docx
Marks on Equipment and Structures (TTB REC 5130/3), and Marks and Labels on Containers of Beer (TTB REC 5130/4)