Alcohol Fuel Plants (AFP) Reports, and Miscellaneous Letterhead Applications and Notices, Marks, and Records
Extension without change of a currently approved collection
No
Regular
12/29/2021
Requested
Previously Approved
36 Months From Approved
12/31/2021
2,150
1,962
2,150
1,962
4,300
4,110
Under the Internal Revenue Code (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 However, under 26 U.S.C. 5214(a)(12) distilled spirits used for fuel purposes may be withdrawn from a distilled spirits plant (DSP) free of tax.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 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 request. As for adjustments, due to changes in agency estimates, TTB is increasing the number of respondents, responses, and burden hours associated with the annual AFP report information collection (TTB F 5110.75) approved under this request, from 1,900 to 2,100 each. Those increases result from recent growth in the number of TTB-permitted AFPs in the United States. However, also due to changes in agency estimates, TTB is decreasing the number of respondents, responses, and burden hours for the miscellaneous AFP applications and notices information collection, from 62 to 50 each. Therefore, the overall estimated annual burden for this collection request has increased, from 1,962 respondents, responses, and burden hours, to 2,150. The number of responses per respondent and burden per response is unchanged for this collection request.
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 (12-2021).docx
Alcohol Fuel Plants - Miscellaneous Letterhead Applications and Notices, Marks, and Records (REC 5110/10)