Records of Operations - Manufacturer of Tobacco Products or Processed Tobacco TTB REC 5210/1

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability

No forms / supporting documents in this ICR. Check IC Document Collections.

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
16070	Records of Operations - Manufacturer of Tobacco Products or Processed Tobacco TTB REC 5210/1		Modified

ICR Details

OMB Control No: 1513-0068	ICR Reference No: 200905-1513-008
Status: Historical Inactive	Previous ICR Reference No: 200612-1513-004
Agency/Subagency: TREAS/TTB	Agency Tracking No:
Title: Records of Operations - Manufacturer of Tobacco Products or Processed Tobacco TTB REC 5210/1
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 06/05/2009
OIRA Conclusion Action: Preapproved	Conclusion Date: 06/12/2009
	Date Received in OIRA: 06/03/2009
Terms of Clearance: 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.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2009	6 Months From Approved	03/31/2010
Responses	193	0	170
Time Burden (Hours)	386	0	25,500
Cost Burden (Dollars)	0	0	0

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Abstract: 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.

Emergency Justfication: On February 4, 2009, President Obama signed into law the Children’s 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.

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Authorizing Statute(s): PL: Pub.L. 111 - 3 702 Name of Law: Children’s Health Insurance Program Reauthorization Act of 2009
   US Code: 26 USC 5741 Name of Law: null
  

Citations for New Statutory Requirements: PL: Pub.L. 111 - 3 702 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:
1513-AB72	Final or interim final 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: 1

table that charts list of burden

IC Title	Form No.	Form Name
Records of Operations - Manufacturer of Tobacco Products or Processed Tobacco TTB REC 5210/1

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ICR Summary of Burden

table that charts list of burden

	Total Request	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	193	170	23	0	0	0
Annual Time Burden (Hours)	386	25,500	46	0	-25,160	0
Annual Cost Burden (Dollars)	0	0	0	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: 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.

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Annual Cost to Federal Government: $0

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)? No

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: 06/03/2009

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