Distilled Spirits Plants Warehousing Records (TTB REC 5110/02), and Monthly Report of Storage Operations

Forms and Documents

Document Name	Status
Form TTB F 5110.11 Distilled Spirits Plants Warehousing Records (TTB REC 5110/02) and Monthly Report of Storage Operations Form and Instruction	Modified
1513-0039 Supporting Statement (2016-03-24).docx Supporting Statement A	2016-03-28

IC Document Collections

IC ID	Document Title	Status
16012	Distilled Spirits Plants Warehousing Records (TTB REC 5110/02) and Monthly Report of Storage Operations Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0039	ICR Reference No: 201603-1513-016
Status: Historical Active	Previous ICR Reference No: 201301-1513-018
Agency/Subagency: TREAS/TTB	Agency Tracking No: IC 57 - 14/19
Title: Distilled Spirits Plants Warehousing Records (TTB REC 5110/02), and Monthly Report of Storage Operations
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 06/03/2016
	Date Received in OIRA: 03/31/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2019	36 Months From Approved	06/30/2016
Responses	26,376	0	2,760
Time Burden (Hours)	52,752	0	5,520
Cost Burden (Dollars)	0	0	0

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Abstract: The Internal Revenue Code at 26 U.S.C. 5005(c) provides that the proprietor of a distilled spirits plant is liable for the Federal excise taxes on all spirits stored on the plant’s premises, and the records and reports required under this information collection are used by TTB to protect that revenue. TTB uses the collected information to account for a proprietor's tax liability, to verify the quantity and kind of distilled spirits and wine in storage, and to determine the adequacy of a proprietor’s bond coverage. TTB also uses this information to monitor industry activities and compliance.

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Authorizing Statute(s): US Code: 26 USC 5005(c) Name of Law: Internal Revenue Code
   US Code: 26 USC 5207 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:
	81 FR 1679	01/13/2016
30-day Notice:	Federal Register Citation:	Citation Date:
	81 FR 18692	03/31/2016
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
Distilled Spirits Plants Warehousing Records (TTB REC 5110/02) and Monthly Report of Storage Operations	TTB F 5110.11	Monthly Report of Storage Operations

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ICR Summary 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	26,376	2,760	0	0	23,616	0
Annual Time Burden (Hours)	52,752	5,520	0	0	47,232	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: There are no program changes associated with this collection. As adjustments, we are reporting an increase in the number of respondents, responses, and annual burden hours due to significant growth in the number of distilled spirits plants, all of which are required by the TTB regulations to respond to this information collection. For this information collection, we are reporting an increase of 1,968 respondents, 23,616 annual responses, and 47,232 annual burden hours.

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Annual Cost to Federal Government: $21,100

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? 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? Uncollected

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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: 03/31/2016

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