Under the authority of the Internal
Revenue Code (IRC) at 26 U.S.C. 5412 and the Federal Alcohol
Administration Act (FAA Act) at 27 U.S.C. 205(e), the TTB
regulations require consumer containers of beer to be marked with
the name and address of the brewer. In the case of brewers that
operate multiple breweries, the TTB regulations in 27 CFR parts 7
and 25 allow brewers to label beer containers with their principal
place of business, provided that the brewer also places a code on
each beer container indicating its actual place of production. This
option allows multi-plant brewers to use an identical label at all
of their breweries. The labeling of beer containers with the
producer’s name and place of production is a usual and customary
business practice undertaken by brewers to identify their products
to consumers and facilitate recall of adulterated products. In
addition, TTB uses the required information to verify tax refund
claims for the loss or destruction of beer.
US Code:
26
USC 5412 Name of Law: Internal Revenue Code
US Code: 27
USC 205(e) Name of Law: Federal Alcohol Administration Act
There are no program changes
associated with this information collection, and TTB is submitting
it for extension purposes only. As for adjustments, TTB is removing
the one hour of annual burden previously reported for this
information collection as a place holder since, under the OMB
regulations at 5 CFR 1320.3(b)(2), regulatory requirements to
related to usual and customary businesses practices, such as
labeling a consumer product with the name and address of its
producer and its place of production, place no annual burden on
respondents.
$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.