Tobacco Products Manufacturers - Supporting Records for Removals for the Use of the United States

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
1513-0069 Supporting Statement (10-2017).docx	Supporting Statement A	Uploaded 2017-10-15	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
16072	Tobacco Products Manufacturers - Supporting Records for Removals for the Use of the United States		Modified

ICR Details

OMB Control No: 1513-0069	ICR Reference No: 201710-1513-003
Status: Active	Previous ICR Reference No: 201405-1513-001
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 65 - 6/8
Title: Tobacco Products Manufacturers - Supporting Records for Removals for the Use of the United States
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: 02/22/2018
	Date Received in OIRA: 10/26/2017
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	02/28/2021	36 Months From Approved	02/28/2018
Responses	205	0	101
Time Burden (Hours)	205	0	505
Cost Burden (Dollars)	0	0	0

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Abstract: Tobacco products and cigarette papers and tubes manufactured in or imported into the United States are subject to a Federal excise tax under the IRC at 26 U.S.C. 5701. However, pursuant to 26 U.S.C. 5704(b), manufacturers of tobacco products or cigarette papers and tubes may remove such articles, without payment of tax, "for use of the United States" under such regulations as the Secretary shall prescribe. In addition, under 26 U.S.C. 5741, all manufacturers and importers of tobacco products or cigarette papers and tubes are required to keep such records in such manner as the Secretary of the Treasury prescribes by regulation. Under these authorities, the TTB regulations require manufacturers to keep records related to the removals of tobacco products or cigarette papers or tubes for use of the United States, including the date of removal, the name and address of the Federal agency to which the products are shipped or delivered, the kind and quantity of products removed and, for large cigars, the sale price. Records must also be kept detailing any items removed for use of the United States and returned to the manufacturer. The required records are necessary to protect the revenue and prevent diversion of tobacco products by ensuring that the tax exemption is applied only to products that are delivered to a Federal agency for government use.

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Authorizing Statute(s): US Code: 26 USC 5741 Name of Law: Internal Revenue Code
   US Code: 26 USC 5704(b) 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 49701	10/26/2017
Did the Agency receive public comments on this ICR? No

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

table that charts list of burden

IC Title	Form No.	Form Name
Tobacco Products Manufacturers - Supporting Records for Removals for the Use of the United States

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ICR Summary of Burden

table that charts list 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	205	101	0	0	104	0
Annual Time Burden (Hours)	205	505	0	0	-300	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: There are no program changes associated with this collection. As for adjustments, TTB is increasing the estimated number of annual respondents and responses for this information collection, but is lowering its estimated total annual burden. In the past, TTB has estimated that approximately one-half of all manufacturers of tobacco products or cigarette papers and tubes removed such articles without payment of tax for use of the United States. However, because TTB does not audit or investigate every such manufacturer each year, TTB cannot accurately estimate the number of annual respondents to this recordkeeping requirement. Therefore, TTB is now reporting that all of the estimated 205 manufacturers of tobacco products and cigarette papers and tubes that TTB regulates respond to this recordkeeping requirement an average of once per year. Therefore, TTB is increasing the annual estimated number of respondents and responses from 101 to 205. However, TTB is decreasing the estimated annual burden associated with this information collection from 505 hours (5 hours per response) to 205 hours (1 hour per response). TTB notes that respondents may use commercial records, including automated and electronic records, to keep the required information. Therefore, TTB believes the use of modern computerized recordkeeping systems has reduced the burden associated with this recordkeeping requirement.

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Annual Cost to Federal Government: $0

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: 10/26/2017

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