TTB is responsible for the collection of the excise taxes on firearms, ammunition, distilled spirits, wine, beer, cigars, cigarettes, chewing tobacco, snuff, cigarette papers and tubes and pipe tobacco. Alcohol, tobacco, firearms and ammunition excise taxes are required to be collected on the basis of a return, and required to maintain appropriate records that support the information in the return.
US Code:
26 USC 5005
Name of Law: United States Code
US Code:
26 USC 5124
Name of Law: United States Code
US Code:
26 USC 5207
Name of Law: United States Code
US Code:
26 USC 5367
Name of Law: United States Code
US Code:
26 USC 5134
Name of Law: United States Code
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.