In general, under the Internal Revenue Code at 26 U.S.C. 7652(a)(1), merchandise manufactured in Puerto Rico and shipped to the United States for consumption or sale is subject to a tax equal to the internal revenue tax imposed in the United States upon like articles of merchandise of domestic manufacture. Under this authority, in order to protect the revenue, the TTB regulations require, among other things, the use of TTB F 5100.21 and TTB F 5110.51 by persons shipping wine, beer, and certain distilled spirits products produced in Puerto Rico to the United States for domestic consumption or sale. TTB F 5100.21 is an application and permit to compute the Federal excise tax on, taxpay, and withdraw wine or beer for shipment to the United States. TTB F 5110.51 is an application and permit to compute the tax on, taxpay, and withdraw for shipment to the United States certain distilled spirits products.
The Department of the Treasury requests OMB approval to submit this information collection as an emergency review request. The Alcohol and Tobacco Tax and Trade Bureau published a notice in the Federal Register in February providing for 60 days of public comment. The Department is publishing the 30-day notice, but because it will publish after the collectionâs expiration, approval for emergency processing with a three-month extension is respectfully requested.
US Code:
26 USC 7652
Name of Law: Internal Revenue Code
There are no program changes associated with this collection. As for adjustments, we are increasing the per-respondent burden for this collection from the previously reported 10 minutes per response to 1 hour, which is the burden stated in the Paperwork Reduction Act notices shown on the two forms. Therefore, the estimated annual burden for this information collection is being increased 29 hours, from 6 hours to 35 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.
Form TTB F 5110.51 Application, Permit, and Report -- Distilled Spirits Products (Puerto Rico)
1513-0123 Supporting Statement (2016-06-14).docx
Application, Permit, and Report -- Distilled Spirits Products (Puerto Rico)