Schedule of Tobacco Products, Cigarette Papers, or Tubes Withdrawn from the Market

ICR 202102-1513-007

OMB: 1513-0034

Federal Form Document

Forms and Documents
ICR Details
1513-0034 202102-1513-007
Received in OIRA 201710-1513-004
TREAS/TTB ICN 81 - 5/11
Schedule of Tobacco Products, Cigarette Papers, or Tubes Withdrawn from the Market
Extension without change of a currently approved collection   No
Regular 02/22/2021
  Requested Previously Approved
36 Months From Approved 02/28/2021
250 250
188 188
250 0

The Internal Revenue Code (IRC) at 26 U.S.C. 5705 provides that a manufacturer or importer may receive credit for or refund of the Federal excise taxes paid on tobacco products, cigarette papers, or cigarette tubes withdrawn from the market if the Secretary of the Treasury is provided with satisfactory proof of the withdrawal. Under that IRC authority, the TTB regulations provide for the use of TTB F 5200.7 to identify tobacco products, cigarette papers, or cigarette tubes to be withdrawn from the market and the location of those articles. The form also documents the taxpayer’s planned disposition of the articles (destroyed, reduced to materials, or returned to bond), and TTB’s decision to witness or not witness that disposition. Taxpayers then file the completed TTB F 5200.7 to support their subsequent claim for credit or refund of the excise taxes paid on the withdrawn articles. The collected information is necessary to protect the revenue as it allows TTB to determine if such claims are valid.

US Code: 26 USC 5705 Name of Law: Internal Revenue Code
  
None

Not associated with rulemaking

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

  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 250 250 0 0 0 0
Annual Time Burden (Hours) 188 188 0 0 0 0
Annual Cost Burden (Dollars) 250 0 0 0 250 0
No
No

$7,942
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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