The Internal Revenue Code (IRC) at 26 U.S.C. 5207 requires distilled spirits plant (DSP) proprietors to maintain records and submit reports of their production, storage, denaturation, and processing activities as required under regulations prescribed by the Secretary of the Treasury. Under that IRC authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 19 require DSP proprietors to keep certain records regarding their warehousing operations. Those regulations also require DSP proprietors to report a summary of their storage operations, based on the required records, to TTB on a monthly basis using form TTB F 5110.11. Under the IRC at 26 U.S.C. 5005(c), a DSP proprietor is liable for the Federal excise tax for all distilled spirits stored on the plantâs premises, and, as such, the required records and report are necessary to protect the revenue. The required records and reports also allow TTB to ensure compliance with Federal law and regulations.
There are no program changes associated with this information collection. As adjustments, TTB is reporting an increase in the annual burden associated with this information collection, which is the result of continued growth in the number of distilled spirits plants (DSPs), particularly small DSPs, regulated by TTB. Due to this change in agency estimates, TTB is increasing the number of respondents, from 2,198 to 2,300, the number of responses from 26,376 to 27,600, and the estimated number of burden hours from 52,752 to 55,200.
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 5110.11 Distilled Spirits Plants Warehousing Records (TTB REC 5110/02) and Monthly Report of Storage Operations
Instructions and Tutorial for TTB F 5110.11.docx
Distilled Spirits Plants Warehousing Records (TTB REC 5110/02) and Monthly Report of Storage Operations