Special Tax "Renewal" Registration and Return/Special Tax Location Registration Listing

Forms and Documents

Document Name	Status
Form TTB F 5630.5R Special Tax Renewal Registration and Return/Special Tax Location Registration Listing Form and Instruction	Modified
1513-0113 Supporting Statement (07-2017).docx Supporting Statement A	2017-07-18

IC Document Collections

IC ID	Document Title	Status
16159	Special Tax Renewal Registration and Return/Special Tax Location Registration Listing Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0113	ICR Reference No: 201707-1513-003
Status: Active	Previous ICR Reference No: 201406-1513-003
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 63 - 4/6
Title: Special Tax "Renewal" Registration and Return/Special Tax Location Registration Listing
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: 11/25/2017
	Date Received in OIRA: 07/28/2017
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2020	36 Months From Approved	11/30/2017
Responses	350	0	400
Time Burden (Hours)	88	0	100
Cost Burden (Dollars)	7,800	0	8,000

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Abstract: The Internal Revenue Code at 26 U.S.C. 5731 and 5732 requires manufacturers of tobacco products, manufacturers of cigarette papers and tubes, and export warehouse proprietors to pay an annual special (occupational) tax for each such premises that they operate. The IRC at 26 U.S.C. 5732 requires such taxes to be paid on the basis on a return under regulations issued by the Secretary of the Treasury. Form TTB F 5630.5R, which TTB sends out annually to tobacco industry members that have previously paid the special tax, meets this purpose. Use of TTB F 5630.5R protects the revenue by facilitating the registration of premises subject to special tax and the timely payment of that tax by the businesses subject to it. The information collected on the form is essential to TTB’s collecting, processing, and accounting for these special taxes.

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Authorizing Statute(s): US Code: 26 USC 5731 and 5732 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:
	82 FR 16471	04/04/2017
30-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 35265	07/28/2017
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
Special Tax Renewal Registration and Return/Special Tax Location Registration Listing	TTB F 5630.5R	Special Tax “Renewal” Registration and Return

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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	350	400	0	0	-50	0
Annual Time Burden (Hours)	88	100	0	0	-12	0
Annual Cost Burden (Dollars)	7,800	8,000	0	0	-200	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 are no program changes associated with this information collection. As for adjustments, TTB is decreasing the estimated number of annual respondents, responses, and burden hours due to a decrease in the number of tobacco industry members subject to special (occupational) tax. TTB previously reported 400 respondents, 400 responses, and 100 burden hours. For the 2018 special tax year, TTB estimates there will be 350 respondents to this information collection, each making one annual response, with an estimated total annual burden of 87.5 hours. In addition, on TTB F 5630.5R, TTB is updating the occupational tax year and the TTB mailing address contained in the Paperwork Reduction Act statement.

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Annual Cost to Federal Government: $19,000

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     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: 07/28/2017

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