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.
US Code:
26
USC 5721 Name of Law: Internal Revenue Code
US Code: 26
USC 5741 Name of Law: Internal Revenue Code
The number of respondents
increased and as a result, the number of responses and burden hours
also increased. The increase in respondents occurred because of an
increase in the number of manufacturers operating since our last
submission.
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.