Distilled Spirits Bond

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
AFP Bond Section - PONL AFP Application	Form and Instruction	Modified	Available
DSP Bond Section - PONL DSP Registration Application	Form and Instruction	Modified	Available
Form TTB 5110.56 Distilled Spirits Bond	Form and Instruction	Modified	Repair queued
Form TTB 5110.56 Distilled Spirits Bond	Form and Instruction	Modified	Repair queued
OMB No. 1513-0125 Supporting Statement (01-2024).docx	Supporting Statement A	Uploaded 2024-01-15	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
179500	Distilled Spirits Bond	Form and Instruction	Modified	AFP Bond Section - PONL AFP Application
179500	Distilled Spirits Bond	Form and Instruction	Modified	DSP Bond Section - PONL DSP Registration Application
179500	Distilled Spirits Bond	Form and Instruction	Modified	Distilled Spirits Bond
179500	Distilled Spirits Bond	Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0125	ICR Reference No: 202401-1513-002
Status: Active	Previous ICR Reference No: 202010-1513-003
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 91 - 18/20
Title: Distilled Spirits Bond
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 04/11/2024
Retrieve Notice of Action (NOA)	Date Received in OIRA: 01/31/2024
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2027	36 Months From Approved	04/30/2024
Responses	400	0	310
Time Burden (Hours)	400	0	310
Cost Burden (Dollars)	800	0	620

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Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5173 and 5181 requires distilled spirits plants (DSPs) and alcohol fuel plants (AFPs), respectively, to furnish a bond unless exempted from doing so under the IRC at 26 U.S.C. 5551(d) or 5181(c)(3). Under those IRC authorities, the TTB regulations in 27 CFR part 19 require proprietors of such plants that are required to submit a bond to use TTB F 5110.56, Distilled Spirits Bond, to file with TTB either a surety bond or a collateral bond using cash or U.S. securities. Using that same form, proprietors also may withdraw coverage for one or more plants, and DSP proprietors may provide operations coverage for adjacent wine cellars. The collected information is necessary to protect the revenue as the required bonds ensure payment of any delinquent Federal alcohol excise tax liabilities.

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Authorizing Statute(s): US Code: 26 USC 5173 & 5181 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 81531	11/22/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 6184	01/31/2024
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Distilled Spirits Bond	TTB 5110.56, None, None	Distilled Spirits Bond ,   DSP Bond Section - PONL DSP Registration Application ,   AFP Bond Section - PONL AFP Application

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ICR Summary of Burden

table that charts list of burden

	Total Approved	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	400	310	0	0	90	0
Annual Time Burden (Hours)	400	310	0	0	90	0
Annual Cost Burden (Dollars)	800	620	0	0	180	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 information collection. As for adjustments, due to a change in agency estimates resulting from continued growth in the number of DSPs in the United States, particularly small “craft” distilled spirits producers, TTB is increasing the estimated number of annual respondents, total responses, and burden hours associated with this information collection, from 310 to 400 respondents, 310 responses to 400, and 310 total burden hours to 400. The number of annual responses per respondent, one, and the per-response burden, one hour, remain unchanged.

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Annual Cost to Federal Government: $9,580

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: 01/31/2024

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