Tobacco Products Importer or Manufacturer - Records of Large Cigar Wholesale Prices (TTB REC 5230/1)

Forms and Documents

Document Name	Status
1513-0071 Supporting Statement (2016-07-19).docx Supporting Statement A	2016-07-22

IC Document Collections

IC ID	Document Title	Status
16076	Tobacco Products Importer or Manufacturer - Records of Large Cigar Wholesale Prices (TTB REC 5230/1)	Modified

ICR Details

OMB Control No: 1513-0071	ICR Reference No: 201607-1513-004
Status: Historical Active	Previous ICR Reference No: 201305-1513-002
Agency/Subagency: TREAS/TTB	Agency Tracking No: IC 59 - 4/9
Title: Tobacco Products Importer or Manufacturer - Records of Large Cigar Wholesale Prices (TTB REC 5230/1)
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: 06/02/2017
	Date Received in OIRA: 07/28/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2020	36 Months From Approved	06/30/2017
Responses	300	0	818
Time Burden (Hours)	699	0	1,906
Cost Burden (Dollars)	0	0	0

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Abstract: The Internal Revenue Code (IRC), at 26 U.S.C. 5701, imposes a Federal excise tax on large cigars based on a percentage of the price for which such cigars are sold by the manufacturer or importer. Pursuant to the authority provided by the IRC at 26 U.S.C. 5741 to require recordkeeping, TTB has prescribed by regulation that manufacturers and importers maintain a list of large cigar sale prices. This provides TTB a means of verifying that the correct amount of tax was determined and ultimately paid by the manufacturer or importer of large cigars.

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Authorizing Statute(s): US Code: 26 USC 5701 Name of Law: Internal Revenue Code
   US Code: 26 USC 5741 Name of Law: Internal Revenue Code
  

Citations for New Statutory Requirements: None

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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:
	81 FR 29950	05/13/2016
30-day Notice:	Federal Register Citation:	Citation Date:
	81 FR 49715	07/28/2016
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Tobacco Products Importer or Manufacturer - Records of Large Cigar Wholesale Prices (TTB REC 5230/1)

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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	300	818	0	0	-518	0
Annual Time Burden (Hours)	699	1,906	0	0	-1,207	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: As adjustments, TTB is reporting a decrease in the number of annual respondents, responses, and annual burden hours due to a decrease in the number of regulated industry members manufacturing or importing large cigars. The number of respondents and responses has decreased from 818 to 300, and the estimated annual burden hours have decreased from 1,906 to 699.

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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]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

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: 07/28/2016

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