Extension without change of a currently approved collection
No
Regular
Approved without change
04/16/2021
02/22/2021
table that charts list comparision
Inventory as of this Action
Requested
Previously Approved
04/30/2024
36 Months From Approved
04/30/2021
2,710
0
510
2,168
0
357
5,420
0
0
The Internal Revenue Code (IRC) at 26 U.S.C. 5271 requires persons to obtain a permit from the Secretary of the Treasury before they: (1) procure or use tax-free distilled spirits; (2) procure, deal in, or use specially denatured distilled spirits; or (3) recover specially denatured or completely denatured distilled spirits. That section also prescribes the reasons the Secretary may deny or suspend such a permit, and it authorizes the Secretary to issue regulations regarding new and amended permit applications. Under that IRC authority, TTB has issued regulations regarding such industrial alcohol user permits, which are contained in 27 CFR Part 20, Distribution and Use of Denatured Alcohol and Rum, and 27 CFR Part 22, Distribution and Use of Tax-Free Alcohol. Specifically, the TTB regulations require persons who desire to withdraw, deal in, use, or recover specially denatured alcohol (alcohol or rum), and those who desire to use tax-free alcohol, to apply for and receive a permit before beginning such activities. Those regulations specify that respondents must apply for such a permit using form TTB F 5150.22, Application for an Industrial Alcohol User Permit. The regulations also prescribe what data and supporting documentation respondents must include with their permit application, and specify when a respondent must amend an existing permit. TTB uses collected information to determine the eligibility of the applicant to engage in operations involving specially denatured or tax-free alcohol, the location of the proposed operations, and whether those operations will be conducted in compliance with Federal laws and regulations. As such, the collected information is necessary to protect the revenue.
US Code:
26 USC 5271
Name of Law: Internal Revenue Code
There are no program changes associated with this information collection, and TTB is submitting it for extension purposes only. As for adjustments, due to changes in agency estimates, TTB is increasing the estimated number of annual respondents and responses, as well as the estimated per-response burden and total annual burden hours, associated with this information collection. Recently, TTB has noted an increase in the number of applications for industrial alcohol user permits it receives, which is largely due to the number of beverage alcohol producers, particularly small producers, who began to produce hand sanitizer and other non-beverage sanitary products in response to the COVIDâ19 public health emergency. In addition, TTB has increased the per-response burden associate with PONL applications for industrial alcohol user permits, from 0.5 hour to 0.75 hour, to better account for the time required to gather and upload the supporting documents required for such permit applications. As a result, TTB is increasing this collectionâs estimated number of annual respondents and responses from 510 to 2,710, its average per-respondent burden from 0.7 to 0.8 hour, and its estimated total annual burden from 357 to 2,168 hours.
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.
Application for an Industrial Alcohol User Permit (Private Sector)