The Children's Health Insurance Program Reauthorization Act of 2009 (Public Law 111-3), enacted February 4, 2009, imposed a floor stocks tax on tobacco products (except large cigars) and cigarette papers and tubes held for sale on April 1, 2009. Persons holding taxable articles on that date must take an inventory and file a return and pay any tax due.
PL:
Pub.L. 111 - 3 701
Name of Law: Children's Health Insurance Program Reauthorization Act of 2009
PL: Pub.L. 111 - 3 701 Name of Law: Children's Health Insurance Program Reauthorization Act of 2009
There is an adjustment because of an increase in the projected number of respondents. Previously we projected 200,000 respondents based on prior Floor Stocks Taxes. Now that we have had a chance to process the returns and based on the returns still left to process we have increase our projected number of respondents by 50,000, resulting in an increase in the burden.
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.