Chapter 51 of the Internal Revenue
Code (IRC) imposes Federal excise taxes on alcohol beverages
imported into the United States, but exports of such products from
the United States are generally not taxes. In addition, the IRC at
26 U.S.C. 7652 applies an equal tax to such products from Puerto
Rico or the U.S. Virgin Islands imported into the United States,
but that section also requires the return of most of the taxes
collected on such products to the treasuries of the two
governments. Under its IRC authorities, the Alcohol and Tobacco Tax
and Trade Bureau (TTB) regulations in 27 parts 26, 27, and 28
require persons exporting or importing alcohol beverages from
Puerto Rico and the U.S. Virgin Islands to file certain letterhead
applications and notices, and to keep certain records, regarding
such activities. The collected information is necessary to protect
the revenue and ensure compliance with Federal laws and
regulations. For alcohol beverages exported or imported from Puerto
Rico or the U.S. Virgin Islands, the required information allows
TTB to trace shipments of such products, verify excise tax payments
and claims for refunds, and calculate payments due to the
treasuries of Puerto Rico and the U.S. Virgin Islands.
Michael Hoover 202 453-2135 ext.
135 michael.hoover@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.