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

Forms and Documents

Document Name	Status
1513-0129 FST SS (09-09).doc Supporting Statement A	2009-09-23
1513-0129 FR Notice (06-04-09).pdf Supplementary Document	2009-09-16
1513-XXXX FST Message from the Administrator.pdf Supplementary Document	2009-03-04
1513-XXXX FST Statutory Authority.doc Supplementary Document	2009-03-04

IC Document Collections

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

ICR Details

OMB Control No: 1513-0129	ICR Reference No: 200909-1513-010
Status: Historical Active	Previous ICR Reference No: 200903-1513-001
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: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/07/2009
	Date Received in OIRA: 09/29/2009
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2012	36 Months From Approved	12/31/2009
Responses	250,000	0	200,000
Time Burden (Hours)	1,200,000	0	960,000
Cost Burden (Dollars)	24,250,000	0	19,399,998

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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.

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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
60-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 26920	06/04/2009
30-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 49440	09/28/2009
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	250,000	200,000	0	0	50,000	0
Annual Time Burden (Hours)	1,200,000	960,000	0	0	240,000	0
Annual Cost Burden (Dollars)	24,250,000	19,399,998	0	0	4,850,002	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: There is an adjustment because of an increase in the projected number of respondents. Previously we projected 200,000 respondents based on prior Floor Stocks Taxes. Now that we have had a chance to process the returns and based on the returns still left to process we have increase our projected number of respondents by 50,000, resulting in an increase in the burden.

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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)? 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: 09/29/2009

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