Alcohol Fuel Plants (AFP) Reports, and Miscellaneous Letterhead Applications and Notices, Marks, and Records

Forms and Documents

Document Name	Status
Form TTB F 5110.75 Alcohol Fuel Plant Reports (TTB F 5110.75) Form and Instruction	Modified
OMB No. 1513-0052 Supporting Statement (02-2025).docx Supporting Statement A	2025-02-18

IC Document Collections

IC ID	Document Title	Status
45567	Alcohol Fuel Plants - Miscellaneous Letterhead Applications and Notices, Marks, and Records (REC 5110/10)	Modified
16038	Alcohol Fuel Plant Reports (TTB F 5110.75) Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0052	ICR Reference No: 202502-1513-005
Status: Received in OIRA	Previous ICR Reference No: 202111-1513-006
Agency/Subagency: TREAS/TTB	Agency Tracking No:
Title: Alcohol Fuel Plants (AFP) Reports, and Miscellaneous Letterhead Applications and Notices, Marks, and Records
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: 02/28/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	02/28/2025
Responses	600	2,150
Time Burden (Hours)	600	2,150
Cost Burden (Dollars)	1,200	4,300

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Abstract: Under the Internal Revenue Code (IRC) at 26 U.S.C. 5001, distilled spirits produced or imported into the United States are subject to an excise tax of up to $13.50 per proof gallon. However, under 26 U.S.C. 5214(a)(12) distilled spirits used for fuel purposes may be withdrawn from a distilled spirits plant (DSP) free of tax. To protect the revenue and help prevent diversion of alcohol fuel to taxable beverage use, 26 U.S.C. 5181 and 5207 require a proprietor of a DSP established as an alcohol fuel plant (AFP) to make applications, maintain records, and render reports as the Secretary of the Treasury prescribes by regulation. Under those IRC authorities, TTB has issued regulations in 27 CFR, part 19, subpart X, which require AFP proprietors to keep certain records, provide certain notices, place certain content and warning marks on alcohol fuel containers, and make annual operations reports using form TTB F 5110.75. The information collected under these regulations is necessary to keep AFP permits current, evaluate requested variations from prescribed AFP procedures, provide public disclosure of alcohol fuel container contents and poisonous nature, and account for distilled spirits produced for fuel purposes and verify the spirits’ disposition.

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Authorizing Statute(s): US Code: 26 USC 5181, 5207, 5214(a)(12) Name of Law: Internal Revenue Code
  

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:
	89 FR 94871	11/29/2024
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 10990	02/28/2025
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Alcohol Fuel Plant Reports (TTB F 5110.75)	TTB F 5110.75	Alcohol Fuel Plant Report
Alcohol Fuel Plants - Miscellaneous Letterhead Applications and Notices, Marks, and Records (REC 5110/10)

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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	600	2,150	0	0	-1,550	0
Annual Time Burden (Hours)	600	2,150	0	0	-1,550	0
Annual Cost Burden (Dollars)	1,200	4,300	0	0	-3,100	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 the two information collections included under this collection request, and TTB is submitting it for extension purposes only. As for adjustments, due to changes in agency estimates, TTB is decreasing this information collection request’s overall annual estimated burden, from 2,100 to 300 respondents, from 2,150 to 600 responses, and from 2,150 to 1,200 burden hours. Those decreases result from a decrease in the number of alcohol fuel plants and the resulting decrease in the number of annual respondents and responses to the Alcohol Fuel Plant Reports information collection included under this request. For the Miscellaneous Applications, Notices, Marks, & Records (TTB REC 5110/10) information collection included under this collection request, TTB is increasing its annual burden estimate, from 50 to 300 respondents, from 50 to 300 responses, and from 50 to 300 hours. Those increases result from changes in agency estimates as TTB now finds that the estimated 300 alcohol fuel plant proprietors will annually submit, on average, one miscellaneous letterhead application or notice to TTB at a burden of 1 hour per response. However, TTB notes the keeping of the inventory, production, removal, and other records and the placement of the required content and poison warning marks on alcohol fuel containers required under this information collection are usual and customary business practices undertaken by respondents regardless of any regulatory requirement to do so. As such, under the OMB regulations at 5 CFR 1320(b)(2), such usual and customary practices, do not impose any burden on respondents as defined by the Paperwork Reduction Act.

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Annual Cost to Federal Government: $11,940

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: 02/28/2025

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