Extension without change of a currently approved collection
No
Regular
02/22/2021
Requested
Previously Approved
36 Months From Approved
02/28/2021
2,710
510
2,168
357
5,420
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 COVID–19 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 collection’s 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.
Form TTB F 5150.22 Application for an Industrial Alcohol User Permit (Private Sector)
1513-0028 Supporting Statement (02-2021).docx
Application for an Industrial Alcohol User Permit (Private Sector)