Marks and Notices on Packages of Tobacco Products, TTB REC 5210/13

ICR 202102-1513-002

OMB: 1513-0101

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2021-02-04
Supplementary Document
2017-10-17
IC Document Collections
ICR Details
1513-0101 202102-1513-002
Received in OIRA 201710-1513-002
TREAS/TTB ICN 81 - 10/11
Marks and Notices on Packages of Tobacco Products, TTB REC 5210/13
Revision of a currently approved collection   No
Regular 02/22/2021
  Requested Previously Approved
36 Months From Approved 02/28/2021
724 724
724 1
0 0

The Internal Revenue Code (IRC) at 26 U.S.C. 5723(b) requires packages of tobacco products (cigars, cigarettes, smokeless tobacco (snuff and chewing tobacco), pipe tobacco, and roll-your-own tobacco) and cigarette paper or tubes to bear the marks and notices required by regulation. Under that authority, the TTB regulations in 27 CFR parts 40, 41, 44, and 45 require packages or, in certain cases, containers, of domestic and imported tobacco products and cigarette papers and tubes to bear certain marks identifying the product, its producer, place of production, excise tax class, and its quantity or weight, depending on the basis of the tax. The TTB regulations also require certain tax-exemption notices to appear on packages or shipping containers of tobacco products and cigarette papers or tubes intended for export or for use of the United States as such articles may be removed without tax payment or with benefit of tax drawback. The required marks are necessary to protect the revenue as they identify tobacco-related articles, their tax classes, and the responsible taxpayers. In addition, the required notices on tax-exempt articles help prevent or identify their diversion into the taxable domestic market.

US Code: 26 USC 5723(b) Name of Law: Internal Revenue Code
  
None

Not associated with rulemaking

  85 FR 69680 11/03/2020
86 FR 10434 02/19/2021
No

1
IC Title Form No. Form Name
Marks and Notices on Packages of Tobacco Products, TTB REC 5210/13

  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 724 724 0 0 0 0
Annual Time Burden (Hours) 724 1 0 0 723 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
There are no program changes associated with this information collection at this time. As for adjustments, TTB previously reported that, as a usual and customary business practice, the placement of marks and notices on packages and containers of tobacco-related articles placed no additional burden on respondents, per the OMB regulations at 5 CFR 1320.3(b)(2). However, TTB has determined that the placement by respondents of notices regarding the tax-exempt status of articles intended for export or the use the United States is not a usual and customary business practice. As such, TTB is now reporting 1 hour of burden per respondent for this information collection, resulting in an estimated total annual burden of 724 hours. TTB previously reported 1 hour of total burden as a placeholder, so the total increase in reported burden is 723 hours.

$0
No
    No
    No
No
No
No
No
Jesse Longbrake 202 453-2265

  No

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.
02/22/2021


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