Distilled Spirits Plants — Records and Monthly Reports of Processing Operations, TTB REC 5110/03.

Forms and Documents

Document Name	Status
Form TTB F 5110.28 Records of Processing Operations (TTB REC 5110/03), and Monthly Reports of Processing Operations (State & Local Governments) Form and Instruction	Modified
Form TTB F 5110.28 Records of Processing Operations (TTB REC 5110/03), and Monthly Reports of Processing Operations (Private Sector) Form and Instruction	Modified
1513-0041 Supporting Statement (08-2023)-Final.docx Supporting Statement A	2023-07-27

IC Document Collections

IC ID	Document Title	Status
181685	Records of Processing Operations (TTB REC 5110/03), and Monthly Reports of Processing Operations (State & Local Governments) Form and Instruction	Modified
16016	Records of Processing Operations (TTB REC 5110/03), and Monthly Reports of Processing Operations (Private Sector) Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0041	ICR Reference No: 202307-1513-003
Status: Received in OIRA	Previous ICR Reference No: 202006-1513-001
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 89 - 4/6
Title: Distilled Spirits Plants — Records and Monthly Reports of Processing Operations, TTB REC 5110/03.
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 08/10/2023

	Requested	Previously Approved
Expiration Date	36 Months From Approved	08/31/2023
Responses	58,800	44,400
Time Burden (Hours)	117,600	88,800
Cost Burden (Dollars)	23,520	62,160

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Abstract: In general, the Internal Revenue Code (IRC) at 26 U.S.C. 5001 imposes a Federal excise tax on distilled spirits produced or imported into the United States. Additionally, the IRC at 26 U.S.C. 5207 requires that distilled spirits plant (DSP) proprietors keep records and submit reports regarding their production, storage, denaturation, and processing operations in as the Secretary of the Treasury prescribes by regulation. As defined in section 5207, DSP processing activities include receipt or transfer of alcoholic ingredients used in spirits production, bottling and packaging of distilled spirits, and removal of distilled spirits from the DSP premises. Under that IRC authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 19 require DSP proprietors to keep certain daily or transaction records related to their processing operations, including processing records related to rums from Puerto Rico, the U.S. Virgin Islands, and other locations, as well as records related to any wholesale liquor dealer operations or taxpaid storeroom operations they conduct. Based on those records, the part 19 regulations also require DSP proprietors to submit summary monthly reports of their processing operations using form TTB F 5110.28. TTB uses the collected information to ensure proper tax collection. TTB also aggregates the collected information to produce generalized distilled spirits statistical reports for release to the public.

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Authorizing Statute(s): US Code: 26 USC 5207 Name of Law: Internal Revenue Code
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 19711	04/03/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 54399	08/10/2023
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Records of Processing Operations (TTB REC 5110/03), and Monthly Reports of Processing Operations (Private Sector)	TTB F 5110.28	Monthly Report of Processing Operations
Records of Processing Operations (TTB REC 5110/03), and Monthly Reports of Processing Operations (State & Local Governments)	TTB F 5110.28	Monthly Report of Processing Operations

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	58,800	44,400	0	0	14,400	0
Annual Time Burden (Hours)	117,600	88,800	0	0	28,800	0
Annual Cost Burden (Dollars)	23,520	62,160	0	0	-38,640	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: There are no program changes associated with this collection. However, due to changes in agency estimates resulting from continued growth in the number of DSPs in the United States, particularly small distilleries TTB is increasing the number of annual respondents, responses, and burden hours reported for this collection, from 3,700 respondents to 4,900, from 44,400 responses to 58,800, and from 88,800 hours to 117,600. However, due to changes in agency estimates resulting from more DSP respondents using Pay.gov to submit their monthly processing operations reports at no cost to themselves, TTB is decreasing the mailing costs associated with this information collection.

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Annual Cost to Federal Government: $671,790

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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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:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(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;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

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.

Certification Date: 08/10/2023

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