Tobacco Products Importer or Manufacturer - Records of Large Cigar Wholesale Prices (TTB REC 5230/1)

Forms and Documents

Document Name	Status
1513-0071 Supporting Statement (08-2023)-Final1.docx Supporting Statement A	2023-07-17

IC Document Collections

IC ID	Document Title	Status
16076	Tobacco Products Importer or Manufacturer - Records of Large Cigar Wholesale Prices (TTB REC 5230/1)	Modified

ICR Details

OMB Control No: 1513-0071	ICR Reference No: 202307-1513-001
Status: Received in OIRA	Previous ICR Reference No: 202006-1513-003
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 89 - 6/6
Title: Tobacco Products Importer or Manufacturer - Records of Large Cigar Wholesale Prices (TTB REC 5230/1)
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: 08/10/2023

	Requested	Previously Approved
Expiration Date	36 Months From Approved	08/31/2023
Responses	300	300
Time Burden (Hours)	699	699
Cost Burden (Dollars)	0	0

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Abstract: In general, the Internal Revenue Code (IRC) at 26 U.S.C. 5701 imposes Federal excise taxes on tobacco products and cigarette papers and tubes. As described at 26 U.S.C. 5701(a)(2), the excise tax on large cigars, defined as those weighing more than 3 pounds per thousand, is based on a percentage of the price at which such cigars are sold by the manufacturer or importer. That tax is calculated as 52.75 percent of the sale price but is limited to not more than 40.26 cents per cigar. In addition, the IRC at 26 U.S.C. 5741, requires every manufacturer and importer of tobacco products to keep records as the Secretary of the Treasury prescribes by regulation. Under those IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations at 27 CFR 40.187 and 41.181 respectively require domestic manufacturers and importers of tobacco products to keep records of their sale prices for large cigars. The required records must establish and verify the prices for which large cigars are sold by brand and size, and, if pertinent, by packaging. The required sale price records are necessary to protect the revenue as they allow TTB to ensure that respondents have correctly calculated and paid their excise tax liability for large cigars.

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Authorizing Statute(s): US Code: 26 USC 5701 & 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:
	88 FR 19711	04/03/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 54399	08/10/2023
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 Importer or Manufacturer - Records of Large Cigar Wholesale Prices (TTB REC 5230/1)

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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	300	300	0	0	0	0
Annual Time Burden (Hours)	699	699	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: 08/10/2023

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