The Internal Revenue Code (IRC) at 26
U.S.C. 5415 requires brewers to keep records in such form and
containing such information as the Secretary of the Treasury may by
regulation prescribe as necessary to protect the revenue. In
addition, the IRC at 26 U.S.C. 5555 requires any person liable for
Federal excise tax on alcohol beverages, including beer, to keep
records, render statements, make returns, and comply with rules and
regulations as prescribed by the Secretary. Under those IRC
authorities, the TTB regulations in 27 CFR part 25 require brewers
to keep usual and customary business records that allow TTB to
verify various brewer activities, including, for example, the
quantities of raw materials received at a brewery, the quantity of
beer and cereal beverages produced at and removed from a brewery
taxpaid or without payment of tax, and the quantity of beer
previously removed subject to tax that is returned to the
brewery.
Adjustments: Due to a change in
agency estimates resulting from continued growth in the number of
breweries in the United States, TTB is increasing the estimated
number of annual respondents and responses to this information
collection, from 7,190 to 12,000 each. In addition, TTB is removing
the one hour of burden previously reported for this information
collection as a place holder. Under the OMB regulations at 5 CFR
1320.3(b)(2), regulatory requirements to maintain usual and
customary records kept during the normal course of business place
no hour burden on respondents.
$0
No
No
No
No
No
No
No
Ramona Hupp 202 453-2265
ramona.hupp@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.