Application for Operating Permit Under 26 U.S.C. 5171(d)

ICR 201808-1513-011

OMB: 1513-0040

Federal Form Document

Forms and Documents
IC Document Collections
ICR Details
1513-0040 201808-1513-011
Active 201504-1513-005
TREAS/TTB ICN 69 - 6/11
Application for Operating Permit Under 26 U.S.C. 5171(d)
Extension without change of a currently approved collection   No
Regular
Approved without change 12/06/2018
Retrieve Notice of Action (NOA) 10/25/2018
  Inventory as of this Action Requested Previously Approved
12/31/2021 36 Months From Approved 12/31/2018
100 0 100
100 0 25
400 0 0

As required by the Internal Revenue Code (IRC) at 26 U.S.C. 5171(d), before beginning production or operations, persons who, for industrial use, intend to distill spirits, denature spirits, bottle or package, or warehouse spirits must apply for and obtain a distilled spirits plant (DSP) operating permit. That IRC section also requires persons who intend to manufacture articles using distilled spirits, and persons who intend to warehouse bulk spirits for non industrial use without bottling, to obtain a DSP operating permit. Each individual DSP requires an operating permit, which specifies its authorized activities. Under that IRC authority, the TTB regulations in 27 CFR Part 19, Distilled Spirits Plants, require persons to apply for, and receive an operating permit using form TTB F 5110.25 before beginning operations. The form identifies the name and principal business address of the applicant, the DSP’s location (if different from the business address), and the operations to be conducted at the plant. The form's instructions also require the applicant to submit a statement of business organization, information regarding the persons with significant interest in the business, and a list of trade names to be used in connection with the specified operations. Collection of this information by TTB is necessary to protect the revenue as it allows TTB to determine if an applicant is qualified under the IRC to receive an operating basic permit. This helps ensure that DSP proprietors are likely to operate their businesses in conformity with Federal laws and regulations, and limits the illicit manufacture and sale of non-taxpaid distilled spirits and/or the diversion of industrial alcohol to taxable beverage use.

US Code: 26 USC 5171(d) Name of Law: Internal Revenue Code
  
None

Not associated with rulemaking

  83 FR 24842 05/30/2018
83 FR 53954 10/25/2018
No

  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 100 100 0 0 0 0
Annual Time Burden (Hours) 100 25 0 0 75 0
Annual Cost Burden (Dollars) 400 0 0 0 400 0
No
No
There are no program changes associated with this collection. As for adjustments, due to a change in agency estimates, TTB is increasing the estimated time to complete a response to this information collection from 15 minutes to one hour in order to properly account for the operating permit application’s supplemental information requirements, which are included as attachments to the TTB F 5110.25 form or the PONL operating permit applications. As part of their operating permit application, instructions 2(a) and (b) on TTB F 5110.25 and in PONL require respondents to provide TTB with a statement of business organization and of the persons interested in the business, along with a list of trade names used by the business in connection with the operations specified in the application. This will increase the estimated total burden for this information collection from 25 hours to 100 hours. The total number of annual respondents and responses to this collection remain the same as previously reported, 100 respondents each making one annual response.

$4,000
No
    Yes
    Yes
No
No
No
Uncollected
Christopher Forster-Smith 202 453-1039 ext. 150 christopher.forster-smith@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.
10/25/2018


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