Under the authority of the Internal Revenue Code (IRC) at 26 U.S.C. 5412 and the Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 205(e), the TTB regulations require consumer containers of beer to be marked with the name and address of the brewer. In the case of brewers that operate multiple breweries, the TTB regulations in 27 CFR parts 7 and 25 allow brewers to label beer containers with their principal place of business, provided that the brewer also places a code on each beer container indicating its actual place of production. This option allows multi-plant brewers to use an identical label at all of their breweries. The labeling of beer containers with the producerâs name and place of production is a usual and customary business practice undertaken by brewers to identify their products to consumers and facilitate recall of adulterated products. In addition, TTB uses the required information to verify tax refund claims for the loss or destruction of beer.
US Code:
26 USC 5412
Name of Law: Internal Revenue Code
US Code:
27 USC 205(e)
Name of Law: Federal Alcohol Administration Act
There are no program changes associated with this information collection, and TTB is submitting it for extension purposes only. As for adjustments, TTB is removing the one hour of annual burden previously reported for this information collection as a place holder since, under the OMB regulations at 5 CFR 1320.3(b)(2), regulatory requirements to related to usual and customary businesses practices, such as labeling a consumer product with the name and address of its producer and its place of production, place no annual burden on respondents.
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No
No
No
No
No
No
No
Curtis Eilers 202 453-1039 ext. 041
No
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.
1513-0085 Supporting Statement (07-2020).docx
Principal Place of Business Address and Place of Production Coding on Beer and Malt Beverage Labels (TTB REC 5130/5).