TTB requires that tobacco products be
identified by statements of information on packages, cases, and
containers of tobacco products. TTB uses this information to
validate the receipt of excise tax revenue, the determination of
tax liability, and the verification of claims.
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 701 of the Act included amendments to the
Internal Revenue Code of 1986 (IRC) that increased the rates of
Federal excise taxes on tobacco products and cigarette papers and
tubes removed from the factory, or from internal revenue bond, or
from Customs custody, on or after April 1, 2009. We are requesting
an emergency approval of 1513-0101 to adhere to the change in the
law. This information collection is being amended to reflect the
new requirements related to the notice requirement on tobacco
products as a means of determining the classification of certain
tobacco products, where the definition includes a consideration of
how a product is likely to be offered to or purchased by consumers.
In T.D. TTB-78, published in the Federal Register on June 22, 2009,
TTB amended its regulations regarding the marks and notices
requirement on certain tobacco products so that the products could
be distinguished from each other and the proper tax rate could be
applied to the products in question. TTB is currently in the
process of issuing a new temporary rule that will amend the
regulations promulgated in T.D. TTB-78. This new temporary rule
will ease the collection of information burden on a small group of
industry members by extending the use-up date for existing
packaging, and in certain instances delay the application of the
new classification rule. The emergency approval is needed as soon
as possible. Thank you for your assistance.
PL:
Pub.L. 111 - 3 701 Name of Law: Children's Health Insurance
Program Reauthorization Act of 2009
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.
Marks and Notices on Packages of Tobacco Products, TTB REC 5210/13