Alcohol Fuel Plants (AFP) Reports, and Miscellaneous Letterhead Applications and Notices, Marks, and Records
Extension without change of a currently approved collection
No
Regular
02/28/2025
Requested
Previously Approved
36 Months From Approved
02/28/2025
600
2,150
600
2,150
1,200
4,300
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 However, under 26 U.S.C. 5214(a)(12) distilled spirits used for fuel purposes may be withdrawn from a distilled spirits plant (DSP) free of tax.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 content and warning 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, evaluate requested variations from prescribed AFP procedures, provide public disclosure of alcohol fuel container contents and poisonous nature, and account for distilled spirits produced for fuel purposes and verify the spiritsâ disposition.
There are no program changes associated with the two information collections included under this collection request, and TTB is submitting it for extension purposes only. As for adjustments, due to changes in agency estimates, TTB is decreasing this information collection requestâs overall annual estimated burden, from 2,100 to 300 respondents, from 2,150 to 600 responses, and from 2,150 to 1,200 burden hours. Those decreases result from a decrease in the number of alcohol fuel plants and the resulting decrease in the number of annual respondents and responses to the Alcohol Fuel Plant Reports information collection included under this request. For the Miscellaneous Applications, Notices, Marks, & Records (TTB REC 5110/10) information collection included under this collection request, TTB is increasing its annual burden estimate, from 50 to 300 respondents, from 50 to 300 responses, and from 50 to 300 hours. Those increases result from changes in agency estimates as TTB now finds that the estimated 300 alcohol fuel plant proprietors will annually submit, on average, one miscellaneous letterhead application or notice to TTB at a burden of 1 hour per response. However, TTB notes the keeping of the inventory, production, removal, and other records and the placement of the required content and poison warning marks on alcohol fuel containers required under this information collection are usual and customary business practices undertaken by respondents regardless of any regulatory requirement to do so. As such, under the OMB regulations at 5 CFR 1320(b)(2), such usual and customary practices, do not impose any burden on respondents as defined by the Paperwork Reduction Act.
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)
OMB No. 1513-0052 Supporting Statement (02-2025).docx
Alcohol Fuel Plants - Miscellaneous Letterhead Applications and Notices, Marks, and Records (REC 5110/10)