Application for an Alcohol Fuel Producer Permit Under 26 U.S.C. 5181
Extension without change of a currently approved collection
No
Regular
Approved without change
02/08/2024
12/27/2023
table that charts list comparision
Inventory as of this Action
Requested
Previously Approved
02/28/2027
36 Months From Approved
02/29/2024
75
0
240
120
0
355
450
0
340
Under the authority of the Internal Revenue Code at 26 U.S.C. 5181(a)(1), persons wishing to establish a distilled spirits plant for the sole purpose of producing and receiving distilled spirits for fuel use must provide an application and bond as the Secretary of the Treasury may prescribe by regulation. Under this authority, TTB has issued regulations concerning the establishment of such alcohol fuel plants (AFPs) in 27 CFR part 19, subpart X. Those regulations require that a person wishing to establish a new AFP must submit an application for an alcohol fuel producer permit using form TTB F 5110.74. The regulations also require existing AFP proprietors to use that same form to make certain amendments to their permit information. TTB F 5110.74 and its required supporting documents identify or describe, among other things, the applicant, the proposed AFPâs location and layout, its stills, its size category (small, medium, or large) based on the amount of alcohol fuel to be produced annually, and the security measures to be taken to prevent theft and diversion of the distilled spirits produced. The collected information allows TTB to determine the applicant's eligibility under the IRC to obtain or modify an alcohol fuel producer permit, and to determine whether the applicant's AFP operations will conform to Federal law and regulations. Such determinations are necessary to protect the revenue as distilled spirits produced at an AFP are potable and thus subject to Federal excise tax until denatured for fuel use. Once distilled spirits are denatured at an AFP, the resulting alcohol fuel may be withdrawn free of tax as authorized by the IRC at 26 U.S.C. 5214(a)(12).
There are no program changes associated with this information collection at this time, and TTB is submitting it for extension purposes only. As for adjustments due to a change in agency estimates, TTB is decreasing the estimated number of annual respondents, responses, and total burden hours associated with this information collection, from 240 respondents to 75, from 240 responses to 75, and from 355 burden hours to 120. This also results in decreased estimates for respondent and TTB labor costs for this collection regardless of increases in fully-loaded labor rates since 2020. However, TTB is increasing its estimate of non-labor costs to respondents to reflect increases in mailing costs.
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 Alcohol Fuel Producer Permit Under 26 U.S.C. 5181 [Individuals]