Distilled Spirits Plants â Records and Monthly Reports of Processing Operations, TTB REC 5110/03.
Extension without change of a currently approved collection
No
Regular
Approved without change
12/11/2023
08/10/2023
table that charts list comparision
Inventory as of this Action
Requested
Previously Approved
12/31/2026
36 Months From Approved
12/31/2023
58,800
0
44,400
117,600
0
88,800
23,520
0
62,160
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.
US Code:
26 USC 5207
Name of Law: Internal Revenue Code
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.
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 5110.28 Monthly Report of Processing Operations
1513-0041 Supporting Statement (08-2023)-Final.docx
Records of Processing Operations (TTB REC 5110/03), and Monthly Reports of Processing Operations (State & Local Governments)