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Federal forms, ICRs, and supporting documents

Information Collection Request

Inventory - Manufacturer of Tobacco Products or Processed Tobacco

ICR 201709-1513-003 · OMB 1513-0032 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Form TTB F 5210.9 Inventory – Manufacturer of Tobacco Products or Processed Tobacco Form and Instruction Modified Available
1513-0032 Supporting Statement (09-2017).docx Supporting Statement A Uploaded 2017-09-19 Available
IC Document Collections
IC IDCollectionTypeStatusForm
15998 Inventory – Manufacturer of Tobacco Products or Processed Tobacco Form and Instruction Modified
ICR Details
1513-0032 201709-1513-003
Historical Active 201406-1513-004
TREAS/TTB ICN 65 - 2/8
Inventory - Manufacturer of Tobacco Products or Processed Tobacco
Extension without change of a currently approved collection   No
Regular
Approved without change 11/25/2017
Retrieve Notice of Action (NOA) 09/27/2017
  Inventory as of this Action Requested Previously Approved
11/30/2020 36 Months From Approved 11/30/2017
100 0 250
200 0 500
1,500 0 3,748
The IRC at 26 U.S.C. 5721 requires manufacturers of tobacco products and processed tobacco to complete an inventory at the commencement of business, the conclusion of business, and at any other time the Secretary by regulation prescribes. Under the IRC at 26 U.S.C. 5741, these manufacturers are also required to keep records and make them available for inspection in the manner the Secretary by regulation prescribes. Under these authorities, the TTB regulations require manufacturers of tobacco products and processed tobacco to provide inventories on TTB F 5210.9 at the commencement of business, the conclusion of business, when changes in business ownership or location occur, and at any other time as directed by the appropriate TTB officer. This information is necessary to protect the revenue. TTB F 5210.9 provides a uniform format for recording certain inventories, which TTB uses to ensure that a manufacturer’s Federal excise tax is correctly determined.
US Code: 26 USC 5721 Name of Law: Internal Revenue Code
  
None
Not associated with rulemaking
  82 FR 32441 07/13/2017
82 FR 45111 09/27/2017
No
  Total Approved 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 100 250 0 0 -150 0
Annual Time Burden (Hours) 200 500 0 0 -300 0
Annual Cost Burden (Dollars) 1,500 3,748 0 0 -2,248 0
No
No
There are no program changes associated with this collection. As for adjustments, based on recent data from TTB staff involved in processing tobacco-related inventory reports, TTB is decreasing the estimated number of annual respondents to this information collection from 250 to 100, which results in a corresponding decrease in annual responses from 250 to 100, and a decrease in total estimated annual burden hours from 500 to 200. TTB has found that not all tobacco product and processed tobacco manufacturers are required to complete an inventory each year, as has been previously reported.
$620
No
    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.
09/27/2017