To safeguard Federal alcohol excise tax revenue, 26 U.S.C. 5181 and 5207 require that a proprietor of an alcohol fuel plant (AFP) make such application, maintain such records, and render such reports as the Secretary of the Treasury shall prescribe. The TTB regulations in 27 CFR, part 19, subpart X, implement those statutory requirements. The information collected under these regulations is necessary to identify and determine that persons are qualified to produce alcohol for fuel purposes, to account for distilled spirits produced and verify its proper disposition, to keep registrations current, and to evaluate permissible variations from prescribed procedures.
US Code:
26 USC 5181
Name of Law: Internal Revenue Code
US Code:
26 USC 5201
Name of Law: Internal Revenue Code
US Code:
26 USC 5207
Name of Law: Internal Revenue Code
US Code:
26 USC 5171
Name of Law: Internal Revenue Code
US Code:
26 USC 5204
Name of Law: Internal Revenue Code
US Code:
26 USC 5212
Name of Law: Internal Revenue Code
US Code:
26 USC 5223
Name of Law: Internal Revenue Code
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.
Form F 5110.75 Alcohol Fuel Plants Reports
1513-0052 Supporting Statement (2015-07-23).doc
Alcohol Fuel Plants (AFP) Records and Notices (REC 5110/10)