The IRC at 26 U.S.C. 5723(b) requires
certain marks and notices be placed on packages of tobacco products
and cigarette papers and tubes before removal. Under this
authority, the TTB regulations require that packages of
domestically manufactured or imported tobacco products bear certain
marks to identify the product, its excise tax class, and the
quantity or weight of the product, depending on the basis of the
tax. The TTB regulations also require certain notices on packages
of such articles intended for export or use of the United States.
Tobacco products and cigarette papers and tubes for export or use
of the United States are removed without payment of tax (or are
exported after tax payment with benefit of drawback of the taxes
paid), and the required notices on such packages (or shipping
containers, under some circumstances) are intended to ensure the
product is readily identifiable in order to prevent diversion of
the products into the domestic market.
US Code:
27
USC 5723(b) Name of Law: Internal Revenue Code
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.