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
25,500
0
0
0
Tobacco products or processed tobacco
manufactures must maintain records that provide accountability over
the tobacco products or processed tobacco received and produced.
These records ensure that each tobacco products or processed
tobacco transaction can be traced, and ensure that tax liabilities
are totally satisfied.
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 1513-0068 to adhere to the change in the law. ICRs 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.
PL:
Pub.L. 111 - 3 702 Name of Law: Childrens Health Insurance
Program Reauthorization Act of 2009
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
The program change reported in
Items 13 of the OMB Form 83-I is made in the implementation of the
Act. There is an increase in the number of respondents, with the
addition of the Processed Tobacco Manufacturers, but a decrease in
the number of hours needed to prepare this recordkeeping
requirement, due to a reevaluation of annual burden hours.
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.
Records of Operations - Manufacturer of Tobacco Products or Processed Tobacco TTB REC 5210/1