Under the authority of 26 U.S.C. 5132, TTB regulations require that letterhead applications and notices be submitted by manufacturers of nonbeverage products who are using distilled spirits on which drawback will be claimed. TTB uses this information to ensure that operations are in compliance with the law, to prevent spirits from being diverted to beverage use, and to protect the revenue.
US Code:
26 USC 5112
Name of Law: Internal Revenue Code
As for adjustments, we are increasing the number of respondents from 510 to 515, an increase of 5 respondents, due to an increase in the number of manufacturers of nonbeverage products regulated by TTB. In turn, this results in an increase in the total number of annual responses from 1,020 to 1,030, an increase of 10 responses, as well as an increase in the annual burden hours from 510 to 515, an increase of 5 hours.
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.
1513-0072 Supporting Statement (2016-04-25).docx
Applications and Notices--Manufacturers of Nonbeverage Products (TTB REC 5530/1)