OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Volatile Fruit-Flavor Concentrate Plants--Applications and Related Records (TTB REC 5520/2)

ICR 202411-1513-002 · OMB 1513-0006 · Received in OIRA

Forms and Documents
DocumentTypeStatusAvailability
Form TTB F 5520.3 Volatile Fruit-Flavor Concentrate Plants--Applications and Related Records (TTB REC 5520/2) Form and Instruction Modified Repair queued
OMB No. 1513-0006 Supporting Statement (11-2024)-Final.docx Supporting Statement A Uploaded 2024-11-02 Missing upstream
IC Document Collections
IC IDCollectionTypeStatusForm
15947 Volatile Fruit-Flavor Concentrate Plants--Applications and Related Records (TTB REC 5520/2) Form and Instruction Modified
ICR Details
1513-0006 202411-1513-002
Received in OIRA 202105-1513-013
TREAS/TTB ICN 93 - 01/11
Volatile Fruit-Flavor Concentrate Plants--Applications and Related Records (TTB REC 5520/2)
Revision of a currently approved collection   No
Regular 12/02/2024
  Requested Previously Approved
36 Months From Approved 12/31/2024
55 55
110 110
550 550
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 file applications, keep records, and meet certain statutory and regulatory requirements. Under that IRC authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 18 require volatile fruit-flavor concentrate manufacturers to register using form TTB F 5520.3 and file amendments to their registrations using that form or a letterhead application (depending on circumstances). Additionally, the regulations require concentrate manufacturers to maintain a record file of all approved registrations and related supporting documents. TTB uses the collected information to identify concentrate manufacturers and their operations to ensure that the tax provisions of the IRC are appropriately applied.
US Code: 26 USC 5179 and 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) 110 110 0 0 0 0
Annual Cost Burden (Dollars) 550 550 0 0 0 0
No
No
$5,445
No
    Yes
    Yes
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