Inventory - Manufacturer of Tobacco Products or Processed Tobacco

Forms and Documents

Document Name	Status
Form TTB F 5210.9 Inventory – Manufacturer of Tobacco Products or Processed Tobacco Form and Instruction	Modified
1513-0032 Supporting Statement (09-2017).docx Supporting Statement A	2017-09-19

IC Document Collections

IC ID	Document Title	Status
15998	Inventory – Manufacturer of Tobacco Products or Processed Tobacco Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0032	ICR Reference No: 201709-1513-003
Status: Historical Active	Previous ICR Reference No: 201406-1513-004
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 65 - 2/8
Title: Inventory - Manufacturer of Tobacco Products or Processed Tobacco
Type of Information Collection: Extension without change 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: 09/27/2017
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2020	36 Months From Approved	11/30/2017
Responses	100	0	250
Time Burden (Hours)	200	0	500
Cost Burden (Dollars)	1,500	0	3,748

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Abstract: The IRC at 26 U.S.C. 5721 requires manufacturers of tobacco products and processed tobacco to complete an inventory at the commencement of business, the conclusion of business, and at any other time the Secretary by regulation prescribes. Under the IRC at 26 U.S.C. 5741, these manufacturers are also required to keep records and make them available for inspection in the manner the Secretary by regulation prescribes. Under these authorities, the TTB regulations require manufacturers of tobacco products and processed tobacco to provide inventories on TTB F 5210.9 at the commencement of business, the conclusion of business, when changes in business ownership or location occur, and at any other time as directed by the appropriate TTB officer. This information is necessary to protect the revenue. TTB F 5210.9 provides a uniform format for recording certain inventories, which TTB uses to ensure that a manufacturer’s Federal excise tax is correctly determined.

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Authorizing Statute(s): US Code: 26 USC 5721 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 32441	07/13/2017
30-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 45111	09/27/2017
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
Inventory – Manufacturer of Tobacco Products or Processed Tobacco	TTB F 5210.9	Inventory – Manufacturer of Tobacco Products or Processed Tobacco

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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	100	250	0	0	-150	0
Annual Time Burden (Hours)	200	500	0	0	-300	0
Annual Cost Burden (Dollars)	1,500	3,748	0	0	-2,248	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 collection. As for adjustments, based on recent data from TTB staff involved in processing tobacco-related inventory reports, TTB is decreasing the estimated number of annual respondents to this information collection from 250 to 100, which results in a corresponding decrease in annual responses from 250 to 100, and a decrease in total estimated annual burden hours from 500 to 200. TTB has found that not all tobacco product and processed tobacco manufacturers are required to complete an inventory each year, as has been previously reported.

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Annual Cost to Federal Government: $620

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: 09/27/2017

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