Under the authority of the Internal Revenue Code (IRC) at 26 U.S.C. 5122, the TTB regulations in 27 CFR part 31 require retail alcohol beverage dealers to keep records showing the quantities of all distilled spirits, wines, and beer received, including information on from whom and when the products were received, and those regulations also require dealers to keep records of all alcohol beverage sales of 20 or more wine gallons made to the same person at the same time. At the retail dealerâs discretion, those records may consist of commercial invoices or a book containing the required information, which the dealer must maintain at their place of business or at an alternate location under the dealerâs control approved by TTB. In addition, under the authority of the IRC at 26 U.S.C. 5123, the part 31 regulations also require retail dealers to maintain the required records for at least 3 years, during which period they must be made available for TTB inspection during business hours.
There are no program changes associated with this information collection. As for adjustments, TTB is removing the one hour of burden previously reported for this collection as a place holder since this collection consists of usual and customary business records kept during the normal course of business at the respondent's premises, which, under the OMB regulations at 5 CFR 1320.3(b)(2), place no annual burden on its respondents.
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.
1513-0066 Supporting Statement (06-2019 ver. 2).docx
Retail Liquor Dealers Records of Receipts of Alcoholic Beverages and Commerical Invoices (TTB REC 5170/0) (Public Sector)