Under the Internal Revenue Code (IRC) at 26 U.S.C. 5178(a), a distilled spirits plant (DSP) is a delineated place on which only certain authorized activities may be conducted. However, under section 5178(b), the Secretary of the Treasury may authorize other businesses on a DSPâs premises upon application under certain circumstances. Also, under the IRC at 26 U.S.C. 5221, DSP proprietors are required give written notification, in the form and manner prescribed by regulation, when they begin, suspend, or resume production of spirits. In addition, the IRC at 26 U.S.C. 5555 requires those liable for any tax imposed by chapter 51 of the IRC to keep such records, submit such returns and statements, and comply with such rules and regulations as the Secretary may prescribe. Under these authorities, TTB has issued regulations in 27 CFR part 19 requiring DSP proprietors to provide written notification regarding alternations of DSPs between proprietors or for customs purposes, and regarding changes to the production status of spirits. TTB also has issued regulations requiring DSP proprietors to keep alternating premises records when alternating operations at DSPs, including with an adjacent bonded wine cellar, taxpaid wine bottling house or brewery, as a manufacturer of eligible flavors, or as general premises.
US Code:
26 USC 5178
Name of Law: Internal Revenue Code
US Code:
26 USC 5221
Name of Law: Internal Revenue Code
US Code:
26 USC 5555
Name of Law: Internal Revenue Code
Regarding program changes, in the past, TTB has reported the notice and recordkeeping requirements approved under this information collection request as a single information collection. However, as a matter of agency discretion, TTB is now clarifying that these are two separate information collections, one for notifications and one for recordkeeping, each of which is required by different regulatory sections in 27 CFR part 19. Therefore, TTB is modifying the title of the existing notification information collection associated with this request and is adding a recordkeeping information collection to this request to reflect the separate nature and burdens of the two collections. As a result, TTB is dividing the previously-reported burden for this request between the notification and recordkeeping information collections. In addition, TTB is modifying the title of this information collection request to clarify that it contains separate notice and record collection requirements. As for adjustments, while TTB is dividing the previously-reported burden for this information collection request between the notice and record collection requirements, TTB is increasing the overall estimated number of annual respondents, responses, and burden hours associated with this request due to an increase in the number of DSPs regulated by TTB, resulting from recent growth in the distilled spirits industry. The average number of annual responses and the average response time per respondent remains the same.
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.
1513-0044 Supporting Statement (07-2017).docx
Alternating Premises Records for Distilled Spirits Plants