Under the IRC at 26 U.S.C. 5001, distilled spirits produced or imported into the United States are subject to an excise tax of up to $13.50 per proof gallon. However, under 26 U.S.C. 5214(a)(12) distilled spirits used for fuel purposes may be withdrawn from a distilled spirits plant (DSP) free of tax. To protect the revenue and help prevent diversion of alcohol fuel to taxable beverage use, 26 U.S.C. 5181 and 5207 require a proprietor of a DSP established as an alcohol fuel plant (AFP) to make applications, maintain records, and render reports as the Secretary of the Treasury prescribes by regulation. Under those IRC authorities, TTB has issued AFP fuel regulations in 27 CFR, part 19, subpart X, which require AFP proprietors to keep certain records, provide certain notices, place certain marks on alcohol fuel containers, and make annual operations reports using form TTB F 5110.75. The information collected under these regulations is necessary to keep AFP permits current, to account for distilled spirits produced for fuel purposes and verify the spiritsâ disposition, and to evaluate requested variations from prescribed AFP procedures.
There are no program changes associated with this information collection. As a result of changes in agency estimates, TTB is making adjustments to the information collection requestâs annual estimated burden. While TTB is increasing the number of AFPs from 1,663 to 1,900, and is therefore increasing the number of AFP annual reports submitted to TTB on TTB F 5110.75, TTB is decreasing the number of responses to the Miscellaneous Letterhead Applications and Notices, Marks, and Records information collection due to a decrease in the number of letterhead applications and notices received, from 955 to 62. In addition, we are decreasing the estimated time to complete a TTB F 5110.75 from 1.1 hours to 1.0 hour. Therefore, the overall number of respondents and responses to this information collection request has decreased from 2,618 to 1,962, and the estimated annual burden hours have decreased from 2,784 to 1,962. TTB also is adding respondent costs to its reported burden estimate. In addition, for clarity, TTB is altering the title of this information collection request to read âAlcohol Fuel Plants (AFP) Reports, and Miscellaneous Letterhead Applications and Notices, Marks, and Records.â
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 5110.75 Alcohol Fuel Plant Reports (TTB F 5110.75)
1513-0052 Supporting Statement (2018-08-30).doc
Alcohol Fuel Plants - Miscellaneous Letterhead Applications and Notices, Marks, and Records (REC 5110/10)