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 (11-2020)-1.docx Supporting Statement A	2020-11-16

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: 202010-1513-007
Status: Received in OIRA	Previous ICR Reference No: 201707-1513-003
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 80 - 14/19
Title: Special Tax "Renewal" Registration and Return/Special Tax Location Registration Listing
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 11/25/2020

	Requested	Previously Approved
Expiration Date	36 Months From Approved	01/31/2021
Responses	220	350
Time Burden (Hours)	55	88
Cost Burden (Dollars)	242	7,800

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Abstract: The Internal Revenue Code (IRC) 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 (SOT) for each such premises that they operate, on the basis of a return and under regulations issued by the Secretary of the Treasury. As a service to tobacco industry members, TTB annually sends a SOT return and premises registration form, TTB F 5630.5R, with pre-populated premises data to tobacco industry members that have previously paid special tax. TTB’s use of TTB F 5630.5R protects the revenue by facilitating the registration of premises subject to SOT and the timely payment of that tax by businesses subject to it. The information collected on that form is essential to TTB’s collecting, processing, and accounting for the special occupational taxes imposed on tobacco industry members by the IRC.

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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:
	85 FR 55067	09/03/2020
30-day Notice:	Federal Register Citation:	Citation Date:
	85 FR 75409	11/25/2020
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 Request	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	220	350	0	0	-130	0
Annual Time Burden (Hours)	55	88	0	0	-33	0
Annual Cost Burden (Dollars)	242	7,800	0	0	-7,558	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, due changes in agency estimates, TTB is decreasing the estimated annual burden associated with this collection, from 350 respondents and responses and 88 hours of burden, to 220 respondents and responses and 55 hours of burden. This change in agency estimates is due to a decrease in the number of tobacco industry members subject to SOT, and a decrease in the number of such respondents returning TTB F 5630.5R to TTB.

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Annual Cost to Federal Government: $1,854

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? No

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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: 11/25/2020

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