Under the Internal Revenue Code at 26 U.S.C. 5741, manufacturers of tobacco products or processed tobacco are required to keep such records as the Secretary of the Treasury prescribes by regulation. The TTB regulations specify the records that such manufacturers must keep, including records showing the information necessary to provide adequate accountability over the receipt, production, and disposition of these commodities in order to prevent diversion and protect Federal excise tax revenue.
US Code:
26 USC 5741
Name of Law: Internal Reveue Code
As for adjustments, TTB is increasing the number of respondents to this information collection from 193 to 250 due to an increase in the number of tobacco industry members holding TTB-issued permits. This increase has resulted in a corresponding increase in the number of annual responses, from 193 to 250, and the total annual burden hours, from 386 to 500.
$0
No
No
No
No
No
Uncollected
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.
1513-0068 Supporting Statement (2016-04-25).docx
Records of Operations--Manufacturer of Tobacco Products or Processed Tobacco (TTB REC 5210/1)