The Internal Revenue Code at 26 U.S.C. 5704(e) provides that manufacturers of tobacco products may remove tobacco products for experimental purposes without payment of Federal excise tax, as prescribed by regulation. Under that authority, the TTB regulations at 27 CFR 40.232(e) require the keeping of certain records regarding the shipment, description, use, and disposition of tobacco products removed for experimental purposes outside of the factory. By allowing TTB to account for the lawful experimental use and disposition of nontaxpaid tobacco products, and by detecting and preventing their diversion into the market, these records protect the revenue.
In April 2015, OMB returned this collection's submission for approval to TTB as improperly submitted. Due to a misunderstanding of OMB procedures by a staff member with little experience in this area, TTB did not understand that it had only until the end of April 2015 to resubmit a corrected submission to OMB. As a result of missing that deadline, TTB unknowingly allowed OMB approval of this information collection to expire. TTB has corrected its submission for this information collection by describing this recordkeeping requirement's specific information collection requirements in the supporting statement, as directed by OMB in its last Notice of Action for this collection. TTB requests emergency review of this submission in order to return this recordkeeping requirement to TTB's approved information collection inventory as soon as possible.
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.
1513-0110 Supporting Statement (2015-12-30).docx
Recordkeeping for Tobacco Products Removed in Bond from a Manufacturer's Premises for Experimental Purposes -- 27 CFR 40.232(e)