Tobacco Products and Cigarette Papers and Tubes, 2009 Tax Increase and Floor Stocks Tax

Forms and Documents

Document Name	Status
Form TTB F 5000.28T09 Tobacco Products and Cigarette Papers and Tubes, 2009 Tax Increase and Floor Stocks Tax Form	New
Form TTB F 5000.28T09 Tobacco Products and Cigarette Papers and Tubes, 2009 Tax Increase and Floor Stocks Tax Form	New
Form TTB F 5000.28T09 Tobacco Products and Cigarette Papers and Tubes, 2009 Tax Increase and Floor Stocks Tax Form	New
1513-XXXX FST Message from the Administrator.pdf Supplementary Document	2009-03-04
1513-XXXX FST Statutory Authority.doc Supplementary Document	2009-03-04
1513-XXXX FST SS.doc Supporting Statement A	2009-03-10

IC Document Collections

IC ID	Document Title	Status
188233	Tobacco Products and Cigarette Papers and Tubes, 2009 Tax Increase and Floor Stocks Tax Form	New
188232	Tobacco Products and Cigarette Papers and Tubes, 2009 Tax Increase and Floor Stocks Tax Form	New
188231	Tobacco Products and Cigarette Papers and Tubes, 2009 Tax Increase and Floor Stocks Tax Form	New

ICR Details

OMB Control No: 1513-0129	ICR Reference No: 200903-1513-001
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/TTB	Agency Tracking No:
Title: Tobacco Products and Cigarette Papers and Tubes, 2009 Tax Increase and Floor Stocks Tax
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 03/13/2009
OIRA Conclusion Action: Approved with change	Conclusion Date: 03/12/2009
	Date Received in OIRA: 03/05/2009
Terms of Clearance: Treasury modified cost burden estimates to address computation error.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	09/30/2009	6 Months From Approved
Responses	200,000	0	0
Time Burden (Hours)	960,000	0	0
Cost Burden (Dollars)	19,399,998	0	0

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Abstract: The Children's Health Insurance Program Reauthorization Act of 2009 (Public Law 111-3), enacted February 4, 2009, imposed a floor stocks tax on tobacco products (except large cigars) and cigarette papers and tubes held for sale on April 1, 2009. Persons holding taxable articles on that date must take an inventory and file a return and pay any tax due. TTB will submit implementing regulations under separate cover.

Emergency Justfication: The Children’s Health Insurance Program Reauthorization Act of 2009 (Public Law 111-3, “the Act”), was signed into law on February 4, 2009. The Act increases the Federal excise tax on all tobacco products and cigarette papers and cigarette tubes, effective April 1, 2009. In addition, the Act imposes a floor stocks tax on all tobacco products (except large cigars), cigarette papers, and cigarette tubes held for sale on April 1, 2009. Affected parties must take an inventory of tobacco products and cigarette papers and tubes to determine the quantity held for sale on April 1, 2009. They must then complete and submit a Floor Stocks Tax Return and pay any tax due by July 31, 2009. The Alcohol and Tobacco Tax and Trade Bureau (TTB) must print and mail these forms to inform potential taxpayers of the floor stocks tax inventory requirement and provide the necessary forms and instructions before the start of the inventory period, which runs from March 26 to April 10, 2009. We request emergency approval of the paperwork by March 13, 2009. TTB will issue regulations to implement the 2009 floor stocks tax on tobacco products, and cigarette papers and tubes as soon as possible. We will request OMB approval of the regulations under separate cover.

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Authorizing Statute(s): PL: Pub.L. 111 - 3 701 Name of Law: Children's Health Insurance Program Reauthorization Act of 2009
  

Citations for New Statutory Requirements: PL: Pub.L. 111 - 3 701 Name of Law: Children's Health Insurance Program Reauthorization Act of 2009

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 3

IC Title	Form No.	Form Name
Tobacco Products and Cigarette Papers and Tubes, 2009 Tax Increase and Floor Stocks Tax	TTB F 5000.28T09	2009 Floor Stocks Tax Return - Tobacco Products and Cigarette Papers and Tubes
Tobacco Products and Cigarette Papers and Tubes, 2009 Tax Increase and Floor Stocks Tax	TTB F 5000.28T09	2009 Floor Stocks Tax Return - Tobacco Products and Cigarette Papers and Tubes
Tobacco Products and Cigarette Papers and Tubes, 2009 Tax Increase and Floor Stocks Tax	TTB F 5000.28T09	2009 Floor Stocks Tax Return - Tobacco Products and Cigarette Papers and Tubes

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ICR Summary of Burden

	Total Approved	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	200,000	0	200,000	0	0	0
Annual Time Burden (Hours)	960,000	0	960,000	0	0	0
Annual Cost Burden (Dollars)	19,399,998	0	19,399,998	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $1,260,000

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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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:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(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;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

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.

Certification Date: 03/05/2009

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