The Internal Revenue Code (IRC), at 26 U.S.C. 5101 and 5179, allows the Secretary of the Treasury to issue regulations to require manufacturers of stills to submit notices regarding the manufacture and setup of stills, and it requires all persons who possess or have custody of a still to register it with the Secretary and provide information as to its location, type, capacity, ownership, and the purpose for which it will be used. Under those authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 29 require still manufacturers to provide certain notices and keep certain records regarding the manufacture and setup of stills. Those regulations also require still owners to register their stills with TTB and provide certain notices and keep certain records regarding such registrations and changes in ownership or location of stills. The required information is necessary to protect the revenue as TTB uses the information to identify persons who possess stills used to produce distilled spirits, which are, in general, subject to Federal excise tax under the IRC.
There are no program changes associated with this information collection. As for adjustments, due to changes in agency estimates resulting from a reevaluation of this information collectionâs requirements, TTB is reducing the estimated per-response time for this collection from 1.06 hours to 1 hour, resulting in a decrease in its estimated total annual burden from 42.4 hours to 40 hours. In addition, TTB has previously reported that this information collectionâs burden was evenly divided between its reporting and recordkeeping requirements. However, because the required records are usual and customary business records kept during the normal course of business, and the keeping of such records imposes no burden on respondents per the OMB guidelines at 5 CFR 1320.3(b)(2), as a matter of agency discretion, TTB is now listing this collectionâs entire estimated annual burden of 40 hours as reporting. In addition, due to a reevaluation of this information collectionâs burden, TTB is now estimating that each respondent will face salary, overhead, and postage costs of up to $35.10 per response to this collection ($2.00 non-labor and $33.10 labor). TTB also is now estimating that the Federal Government has $468.00 in total annual overhead, clerical, and salary costs related to the processing of the notices received in response to this information collection.
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.