Certificate of Taxpaid Alcohol

ICR 202204-1513-002

OMB: 1513-0131

Federal Form Document

Forms and Documents
Document
Name
Status
Form and Instruction
Modified
Supporting Statement A
2022-04-28
IC Document Collections
IC ID
Document
Title
Status
187802 Modified
ICR Details
1513-0131 202204-1513-002
Received in OIRA 201902-1513-001
TREAS/TTB ICN 85 - 2/10
Certificate of Taxpaid Alcohol
Extension without change of a currently approved collection   No
Regular 04/28/2022
  Requested Previously Approved
36 Months From Approved 04/30/2022
10 10
5 5
20 0

The Internal Revenue Code (IRC) authorizes drawback (refund) of all but $1.00 per gallon of the Federal excise tax paid on distilled spirits subsequently used in the manufacture of certain nonbeverage products such as medicines, food products, flavors, and perfumes. See 26 U.S.C. 5111–5114. In addition, nonbeverage products produced in the United States and then exported are also eligible for drawback of all excise taxes paid on the distilled spirits used to make those products. See 19 U.S.C. 1313(d). Under the TTB regulations in part 17, a respondent may make an export drawback claim to U.S. Customs and Border Protection (CBP) for the full amount of tax paid if they have previously made no claim to TTB. Alternatively, a respondent may claim the remaining $1.00 per proof gallon of excise tax paid if they have or will file a claim with TTB under 26 U.S.C. 5114. When a respondent wishes to make a full or partial export drawback claim to CBP, they first submit form TTB F 5100.4, Certificate of Taxpaid Alcohol, to TTB, listing the source and amount of distilled spirits eligible for drawback and the amount of excise taxes claimed. TTB verifies the provided information and certifies on the form that it has issued no previous certificate for the described distilled spirits. As such, the collected information is necessary to ensure that export drawback is provided consistent with the relevant statutory provisions.

US Code: 26 USC 5114 Name of Law: Internal Revenue Code
   US Code: 19 USC 1313(d)
  
None

Not associated with rulemaking

  87 FR 9420 02/18/2022
87 FR 25358 04/28/2022
No

1
IC Title Form No. Form Name
Certificate of Taxpaid Alcohol TTB F 5100.4 Certificate of Taxpaid Alcohol

  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 10 10 0 0 0 0
Annual Time Burden (Hours) 5 5 0 0 0 0
Annual Cost Burden (Dollars) 20 0 0 0 20 0
No
No

$534
No
    No
    No
No
No
No
No
Benjamin Birkhill 202 453-2268 benjamin.birkhill@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.
04/28/2022


© 2024 OMB.report | Privacy Policy