OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Volatile Fruit-Flavor Concentrate Manufacturers—Annual Report, and Usual and Customary Business Records (TTB REC 5520/1)

ICR 202411-1513-001 · OMB 1513-0022 · Received in OIRA

Forms and Documents
DocumentTypeStatusAvailability
Form TTB F 5520.2 Volatile Fruit-Flavor Concentrate--Report, and Usual and Customary Business Records (TTB REC 5520/1) Form and Instruction Modified Repair queued
OMB No. 1513-0022 Supporting Statement (11-2024)-Final.docx Supporting Statement A Uploaded 2024-11-02 Repair queued
IC Document Collections
IC IDCollectionTypeStatusForm
15978 Volatile Fruit-Flavor Concentrate--Report, and Usual and Customary Business Records (TTB REC 5520/1) Form and Instruction Modified
ICR Details
1513-0022 202411-1513-001
Received in OIRA 202105-1513-012
TREAS/TTB ICN 93 - 02/11
Volatile Fruit-Flavor Concentrate Manufacturers—Annual Report, and Usual and Customary Business Records (TTB REC 5520/1)
Revision of a currently approved collection   No
Regular 12/02/2024
  Requested Previously Approved
36 Months From Approved 12/31/2024
55 55
18 18
110 110
Volatile fruit-flavor concentrates contain alcohol when made by an evaporative process from the mash or juice of a fruit. However, under the Internal Revenue Code (IRC) at 26 U.S.C. 5511, alcohol excise taxes and most other provisions of chapter 51 of the IRC do not apply to such concentrates if the manufacturers meet certain statutory and regulatory requirements. Under that IRC authority, the TTB regulations in 27 CFR part 18 require manufacturers of volatile fruit-flavor concentrates to submit an annual summary report using form TTB F 5520.2 in order to account for all volatile fruit-flavor concentrates produced, removed, or made unfit for beverage use. Such manufacturers compile this report from usual and customary business records, which, under the regulations, respondents must retain for 3 years. TTB uses the collected information to ensure that the tax provisions of the IRC are appropriately applied.
US Code: 26 USC 5511 Name of Law: Internal Revenue Code
  
None
Not associated with rulemaking
  89 FR 64039 08/06/2024
89 FR 95358 12/02/2024
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 55 55 0 0 0 0
Annual Time Burden (Hours) 18 18 0 0 0 0
Annual Cost Burden (Dollars) 110 110 0 0 0 0
No
No
$2,833
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.
12/02/2024