Formula and Process for Domestic and Imported Alcohol Beverages

Forms and Documents

Document Name	Status
Form TTB F 5100.51 Formula and Process for Domestic and Imported Alcohol Beverages Form and Instruction	Modified
1513-0122 Supporting Statement (12-2021).docx Supporting Statement A	2021-12-22

IC Document Collections

IC ID	Document Title	Status
218055	Formula and Process for Domestic and Imported Alcohol Beverages Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0122	ICR Reference No: 202111-1513-002
Status: Received in OIRA	Previous ICR Reference No: 201808-1513-006
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 83 - 10/10
Title: Formula and Process for Domestic and Imported Alcohol Beverages
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 12/29/2021

	Requested	Previously Approved
Expiration Date	36 Months From Approved	12/31/2021
Responses	28,545	14,485
Time Burden (Hours)	57,090	28,970
Cost Burden (Dollars)	1,650	28,970

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Abstract: Chapter 51 of the Internal Revenue Code (IRC; 26 U.S.C. chapter 51) governs the production, classification, and taxation of alcohol products, and the Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 205(e) requires alcohol beverage labels to provide consumers with adequate information as to the identity and quality of alcohol beverages. Each statute also authorizes the Secretary to issue regulations related to such activities. As such, the TTB regulations require alcohol beverage producers and importers to obtain formula approval for certain non-standard or non-traditional products to ensure that such products are properly classified for excise tax purposes under the IRC and properly labeled under the FAA Act. Currently, in lieu of the formula forms and letterhead notices specified in the TTB regulations for each alcohol commodity (distilled spirits, wine, and beer/malt beverages), which are approved under separate OMB control numbers, respondents, as an alternate procedure, may submit TTB F 5100.51 or its electronic equivalent in Formulas Online (FONL), as approved under this OMB control number.

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Authorizing Statute(s): US Code: 26 USC 5201, 5222(c), 5223, 5232 Name of Law: Internal Revenue Code
   US Code: 26 USC 5361, 5362(d), 5386 Name of Law: Internal Revenue Code
   US Code: 26 USC 5387, 5388(b) Name of Law: Internal Revenue Code
   US Code: 26 USC 5415, 5555, 7805 Name of Law: Internal Revenue Code
   US Code: 27 USC 205(e) Name of Law: Federal Alcohol Administration Act
  

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:
	86 FR 51720	09/16/2021
30-day Notice:	Federal Register Citation:	Citation Date:
	86 FR 73856	12/28/2021
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
Formula and Process for Domestic and Imported Alcohol Beverages	TTB F 5100.51, None	Formula and Process for Domestic and Imported Alcohol Beveages ,   Formulas Online - Formula and Process for Domestic and Imported Alcohol Beverages

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ICR Summary of Burden

	Total Request	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	28,545	14,485	0	0	14,060	0
Annual Time Burden (Hours)	57,090	28,970	0	0	28,120	0
Annual Cost Burden (Dollars)	1,650	28,970	0	0	-27,320	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 information collection at this time. As for adjustments, due to changes in agency estimates, TTB is increasing the estimated number of annual respondents, responses, and burden hours for this information collection because of continued growth in the number of alcohol beverage importers and producers, and in the number of products that require formula approval. TTB has increased the estimated number of annual respondents from 2,937 to 4,325, the number of responses from 14,485 to 28,545, and the number of burden hours from 28,970 to 57,090.

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Annual Cost to Federal Government: $511,652

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

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     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? No

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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: 12/29/2021

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