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

ICR 201601-1513-001

OMB: 1513-0115

Federal Form Document

Forms and Documents
Document
Name
Status
Justification for No Material/Nonsubstantive Change
2016-01-05
Supporting Statement A
2016-01-05
IC Document Collections
IC ID
Document
Title
Status
16163
Unchanged
ICR Details
1513-0115 201601-1513-001
Historical Active 201510-1513-003
TREAS/TTB IC 54 - 03/04
Usual and Customary Business Records Relating to Wine, TTB REC 5120/1
No material or nonsubstantive change to a currently approved collection   No
Regular
Approved without change 02/18/2016
Retrieve Notice of Action (NOA) 02/18/2016
OMB would like the agency to disregard the previous terms of clearance regarding this collection.
  Inventory as of this Action Requested Previously Approved
12/31/2016 12/31/2016 12/31/2016
10,970 0 10,970
1 0 1
0 0 0

Under 26 U.S.C. 5367, 5369, 5370, and 5555, TTB regulations require wineries, taxpaid wine bottling houses, and vinegar plants to keep usual and customary business records relating to wine, including purchase invoices, sales invoices, and internal records, in order to document the flow of ingredients and materials through fermenting, processing, packaging, storing and shipping operations. TTB routinely inspects these records to ensure the proper payment of Federal wine excise taxes by these businesses. (See the attached "Non-substantive Change Statement" regarding the terms of clearance issued for this collection.)

US Code: 26 USC 5362 Name of Law: Internal Revenue Code
   US Code: 26 USC 5367 Name of Law: Internal Revenue Code
   US Code: 26 USC 5369 Name of Law: Internal Revenue Code
   US Code: 26 USC 5370 Name of Law: Internal Revenue Code
   US Code: 26 USC 5555 Name of Law: Internal Revenue Ciode
  
None

Not associated with rulemaking

  80 FR 39481 07/09/2015
80 FR 66976 10/30/2015
No

1
IC Title Form No. Form Name
Usual and Customary Business Records Relating to Wine

  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 10,970 10,970 0 0 0 0
Annual Time Burden (Hours) 1 1 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
As adjustments, we are increasing the estimated number of respondents to reflect an increase in the number of regulated wine industry members. Under 5 CFR 1320.3(b)(2), we also are adjusting the reported total annual burden hours to one hour since this information collection involves usual and customary business records which would be maintained by the regulated businesses even without the regulatory requirements to keep and make these records available for TTB inspection.

$0
No
No
No
No
No
Uncollected
Jennifer Berry 540 344-9333 jennifer.berry@ttb.gov

  No

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.
02/18/2016


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