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Federal forms, ICRs, and supporting documents

Information Collection Request

Usual and Customary Business Records Relating to Denatured Spirits (TTB REC 5150/1)

ICR 202309-1513-007 · OMB 1513-0062 · Received in OIRA

Forms and Documents
DocumentTypeStatusAvailability
OMB No. 1513-0062 Supporting Statement (10-2023).docx Supporting Statement A Uploaded 2023-10-06 Missing upstream
IC Document Collections
IC IDCollectionTypeStatusForm
184101 Usual and Customary Business Records Relating to Denatured Spirits TTB REC 5150/1 Modified
16058 Usual and Customary Business Records Relating to Denatured Spirits TTB REC 5150/1 Modified
ICR Details
1513-0062 202309-1513-007
Received in OIRA 202008-1513-003
TREAS/TTB ICN 90 - 5/9
Usual and Customary Business Records Relating to Denatured Spirits (TTB REC 5150/1)
Extension without change of a currently approved collection   No
Regular 10/27/2023
  Requested Previously Approved
36 Months From Approved 10/31/2023
3,100 3,100
0 0
0 0
Denatured distilled spirits, which generally are not subject to Federal excise tax, may be used for industrial purposes in the manufacture of nonbeverage products. To prevent diversion of denatured spirits to taxable beverage use, the Internal Revenue Code (IRC) at 26 U.S.C. 5271–5275 imposes a system of permits, bonds, recordkeeping, and reporting requirements on persons that procure or use such alcohol. Those IRC sections also authorize the Secretary of the Treasury to issue regulations regarding those matters. Under those IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 20 require industrial alcohol users to keep certain usual and customary business records regarding the distribution, procurement, and use of denatured spirits. TTB uses the required records to account for denatured spirits and ensure compliance with statutory and regulatory requirements.
US Code: 26 USC 5271 - 5275 Name of Law: Internal Revenue Code
  
None
Not associated with rulemaking
  88 FR 47235 07/21/2023
88 FR 73941 10/27/2023
No
  Total Request Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 3,100 3,100 0 0 0 0
Annual Time Burden (Hours) 0 0 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
    No
    No
No
No
No
No
Christopher Forster-Smith 202 453-1039 ext. 150 [email protected]
  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.
10/27/2023