Pre-approval
contingent upon no substantive changes to this collection after
adoption of the final rule. Otherwise this collection should be
re-submitted to OMB for review.
Inventory as of this Action
Requested
Previously Approved
12/31/2009
6 Months From Approved
03/31/2010
193
0
170
386
0
850
2,613
0
0
This form is necessary to determine
the beginning and ending inventories of tobacco products and
processed tobacco at the premises of a tobacco products or
processed tobacco manufacturer. The information is recorded on this
form by the proprietor and is used to determine tax liability,
compliance with regulations, and for protection of the
revenue.
On February 4, 2009,
President Obama signed into law the Childrens Health Insurance
Program Reauthorization Act of 2009, Pub. L. 111-3, 123 Stat. 8
(the Act). Section 702 of the Act included amendments to the
Internal Revenue Code of 1986 (IRC) to extend permit, inventory,
reporting, and recordkeeping requirements to include processed
tobacco, even though such processed tobacco is not subject to
excise tax under the IRC. We are requesting an emergency approval
of 1513-0032 to adhere to the change in the law. ICR are being
amended or created to reflect the new requirements related to
permits, inventory, reporting, and recordkeeping associated with
processed tobacco. TTB plans to issue regulation amendments to
implement the changes as soon as possible. Corresponding changes
will be made throughout the Alcohol and Tobacco Tax and Trade
Bureau website as appropriate. Thank you for your assistance.
US Code:
26
USC 5741 Name of Law: null
PL:
Pub.L. 111 - 3 702 Name of Law: Childrens Health Insurance
Program Reauthorization Act of 2009
US Code: 26
USC 5721 Name of Law: null
PL: Pub.L. 111 - 3 702 Name of Law:
Childrens Health Insurance Program Reauthorization Act of
2009
The program change reported in
Item 13 of the OMB Form 83-I is made in the implementation of the
Act. There is an decrease of 464 hours associated with this
collection due to a reevaluation of annual hours as a result of a
decrease in the number of hours necessary to complete this form.
The change in item 14 reflects the estimated costs associated with
this collection.
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.
Inventory - Manufacturer of Tobacco Products, Processed Tobacco, or Cigarette Papers and Tubes