Denatured distilled spirits may be
used for industrial purposes in the manufacture of nonbeverage
products. To prevent diversion of denatured spirits to taxable
beverage use, the Internal Revenue Code (IRC) at 26 U.S.C.
5271–5275 imposes a system of permits, bonds, recordkeeping, and
reporting requirements on persons that procure or use such alcohol.
Those IRC sections also authorize the Secretary of the Treasury to
issue regulations regarding those matters. Under those IRC
authorities, the TTB regulations in 27 CFR part 20 require
industrial alcohol users to keep certain usual and customary
business records regarding the distribution, procurement, and use
of denatured spirits. TTB uses the required records to account for
denatured spirits and ensure compliance with statutory and
regulatory requirements.
There are no program changes
associated with this information collection. As for adjustments,
due to changes in agency estimates, TTB is decreasing the estimated
total number of annual respondents from 3,430 to 3,100, evenly
divided between private sector respondents (1,550) and State,
local, and tribal government respondents (1,550). In turn, this
decreases the total number of annual responses to 3,100, also
evenly divided between the two types of respondents. TTB also is
removing the one hour of annual burden previously reported as a
placeholder for this usual and customary business record collection
because, under the OMB regulations at 5 CFR 1320.3(b)(2), there is
no burden associated with such collections.
$0
No
No
No
No
No
No
No
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.