Information Collection Request

Usual and Customary Business Records Relating to Tax-Free Alcohol (TTB REC 5150/3)

ICR 201704-1513-003 · OMB 1513-0059 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
1513-0059 Supporting Statement (ITDS final rule).docx Supporting Statement A Uploaded 2016-11-14 Available
ICR Details
1513-0059 201704-1513-003
Historical Active 201305-1513-001
TREAS/TTB
Usual and Customary Business Records Relating to Tax-Free Alcohol (TTB REC 5150/3)
Reinstatement with change of a previously approved collection   No
Regular
Approved without change 04/13/2017
Retrieve Notice of Action (NOA) 04/13/2017
  Inventory as of this Action Requested Previously Approved
04/30/2020 36 Months From Approved
5,268 0 0
1 0 0
0 0 0

Under the Internal Revenue Code at 26 U.S.C. 5214, distilled spirits may be withdrawn free of tax for nonbeverage purposes by educational organizations, hospitals, laboratories, and similar institutions. Pursuant to section 5214, TTB has set forth recordkeeping requirements in 27 CFR part 22 to maintain accountability of tax-free spirits in order to protect the revenue.

US Code: 26 USC 5271-5275 Name of Law: Internal Revenue Code
   US Code: 26 USC 5214 Name of Law: Internal Revenue Code
  
None

1513-AC15 Final or interim final rulemaking 81 FR 94186 12/22/2016

No

  Total Approved 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 5,268 0 0 0 0 5,268
Annual Time Burden (Hours) 1 0 0 0 0 1
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Benjamin Birkhill 202 453-2268 [email protected]

  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.
11/30/2016