The prescribed records apply to
persons who ship tobacco products or cigarette papers or tubes from
Puerto Rico to the United States. The records verify that the
amount of taxes to be paid and if required, that the bond is
sufficient to cover unpaid liabilities.
US Code:
26
USC 5702 Name of Law: Internal Revenue Code
US Code: 26
USC 5741 Name of Law: Internal Revenue Code
US Code: 26
USC 7652 Name of Law: Internal Revenue Code
US Code: 26
USC 5701 Name of Law: Internal Revenue Code
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.