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

Forms and Documents

Document Name	Status
1513-0069 Supporting Statement (02-2021).docx Supporting Statement A	2021-02-04

IC Document Collections

IC ID	Document Title	Status
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: 202102-1513-006
Status: Received in OIRA	Previous ICR Reference No: 201710-1513-003
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 81 - 6/11
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	Date Submitted to OIRA: 02/22/2021

	Requested	Previously Approved
Expiration Date	36 Months From Approved	02/28/2021
Responses	205	205
Time Burden (Hours)	205	205
Cost Burden (Dollars)	0	0

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Abstract: Under the Internal Revenue Code (IRC) at 26 U.S.C. 5701, tobacco products, cigarette papers, and cigarette tubes manufactured in or imported into the United States are subject to a Federal excise tax. Also, under the IRC at 26 U.S.C. 5741, manufacturers and importers of such articles must keep records as the Secretary of the Treasury prescribes by regulation. In addition, the IRC at 26 U.S.C. 5704(b) provides that manufacturers may remove tobacco products and cigarette papers and tubes without payment of tax "for use of the United States" under regulations issued by the Secretary. Under those IRC authorities, the TTB regulations at 27 CFR 45.51 require manufacturers removing such articles for use of the United States to keep records documenting the articles' date of removal, the name and address of the receiving Federal agency, the kind and quantity of articles removed, and, for large cigars, the sale price. The required records also must detail any such articles that an agency returns to the manufacturer. The required records, which may consist of usual and customary commercial records such as invoices, are necessary to ensure that tobacco products and cigarette papers and tubes removed without payment of tax are delivered to a Federal agency for the authorized tax-exempt use.

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Authorizing Statute(s): US Code: 26 USC 5704(b) and 5741 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 69680	11/03/2020
30-day Notice:	Federal Register Citation:	Citation Date:
	86 FR 10434	02/19/2021
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
Tobacco Products Manufacturers - Supporting Records for Removals for the Use of the United States

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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	205	205	0	0	0	0
Annual Time Burden (Hours)	205	205	0	0	0	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:

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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? 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: 02/22/2021

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