Usual and Customary Business Records Relating to Wine, TTB REC 5120/1

Forms and Documents

Document Name	Status
1513-0115 Supporting Statement (Wine Permit Mod 09-2024).docx Supporting Statement A	2024-10-02

IC Document Collections

IC ID	Document Title	Status
16163	Usual and Customary Business Records Relating to Wine (TTB REC 5120/1)	Modified

ICR Details

OMB Control No: 1513-0115	ICR Reference No: 202409-1513-007
Status: Received in OIRA	Previous ICR Reference No: 202401-1513-004
Agency/Subagency: TREAS/TTB	Agency Tracking No: Wine Permit Mod. 3/3
Title: Usual and Customary Business Records Relating to Wine, TTB REC 5120/1
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 10/02/2024

	Requested	Previously Approved
Expiration Date	36 Months From Approved	04/30/2027
Responses	17,000	17,000
Time Burden (Hours)	0	0
Cost Burden (Dollars)	0	0

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Abstract: Under the authority of the Internal Revenue Code (IRC) at 26 U.S.C. 5041, 5362, 5367, 5369, 5370, and 5555, the TTB regulations require wineries, taxpaid wine bottling houses, and vinegar plants to keep certain usual and customary business records. These records include purchase, sales, and other internal records related to their production and processing of wine, and their packaging, storage, and shipping operations. TTB routinely inspects these records to verify proper payment of Federal wine excise taxes on the six tax classes of wine and to ensure that proprietors produce, package, store, ship, and transfer wine in compliance with the applicable Federal statutory and regulatory requirements. In a proposed rule titled “Modernization of Permit Application Requirements for Wine Premises,” TTB is proposing deregulatory amendments to its regulations to streamline the requirements for an application to establish and operate a wine premises and to relax reporting requirements associated with certain changes to the business or operations of a wine premises proprietor. The proposed amendments are intended to reduce the overall respondent burden associated with OMB No. 1513–0009, Application to Establish and Operate Wine Premise, and Wine Bond. In addition, certain proposed amendments will also affect OMB No. 1513–0057, Letterhead Applications and Notices Relating to Wine (TTB REC 5120/2), and this information collection request, OMB No. 1513–0115, Usual and Customary Business Records Relating to Wine (TTB REC 5120/1). In relation to this information collection request, TTB generally requires wine premises proprietors to maintain records required under 27 CFR part 24 at their wine premises, but proprietors may request to maintain those records off-premises by submitting a letterhead application to do so under 27 CFR 24.22, Alternate method or procedure, as approved under OMB No. 1513–0057. Such letterhead applications must be approved by TTB before the proprietor can begin to maintain records at the specified off-premises location. In the proposed rule, TTB is proposing amendments to paragraph (e) of § 24.300 to allow proprietors to maintain required records at a location other than the wine premises by merely submitting a letterhead notification to TTB reporting the alternate location. Such letterhead notices do not require TTB approval but merely inform TTB of the reported action or operation. Thus, the information collection requirement regarding alternate location for wine premises record maintenance would be transferred from § 24.22 to § 24.300(e), but the required letterhead notice will remain accounted for under OMB No. 1513–0057. The overall recordkeeping requirements of § 24.300 will remain under OMB No. 1513–0115.

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Authorizing Statute(s): US Code: 26 USC 5041, 5362, 5367 Name of Law: Internal Revenue Ciode
   US Code: 26 USC 5369, 5370, 5555 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:
1513-AC47	Proposed rulemaking	89 FR 80160	10/02/2024

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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

IC Title	Form No.	Form Name
Usual and Customary Business Records Relating to Wine (TTB REC 5120/1)

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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	17,000	17,000	0	0	0	0
Annual Time Burden (Hours)	0	0	0	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	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:

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Annual Cost to Federal Government: $0

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: 10/02/2024

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