Usual and Customary Business Records Maintained by Brewers (TTB REC 5130/1)
Extension without change of a currently approved collection
No
Regular
08/10/2023
Requested
Previously Approved
36 Months From Approved
08/31/2023
14,100
12,000
0
0
0
0
The Internal Revenue Code (IRC) at 26 U.S.C. 5051 imposes Federal excise tax on beer produced for sale or consumption in the United States. To protect that revenue, the IRC at 26 U.S.C. 5415 requires brewers to keep records containing such information as the Secretary of the Treasury (the Secretary) prescribes by regulation and to make such records available for Government inspection. The IRC at 26 U.S.C. 5555 also requires any person liable for Federal excise tax on alcohol beverages to keep records, make returns, render statements, and comply with rules and regulations prescribed by the Secretary. Under those IRC provisions, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR Part 25, Beer, require brewers to keep certain usual and customary business records documenting their operations. The required records document the production and packaging of beer and other brewery products, and inventories, removals, returns, shipments, storage, and transfers of such products. Such records allow TTB to establish a brewerâs excise tax liability and verify their tax claims, and, as such, are necessary to protect the revenue. In addition, the required records allow TTB to verify that beer is produced, packaged, stored, shipped, and transferred in accordance with the relevant Federal laws and regulations.
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.
1513-0058 Supporting Statement (08-2023)-Final.docx
Usual and Customary Business Records Maintained by Brewers (TTB REC 5130/1)