The Internal Revenue Code at 26 U.S.C. 5722 requires that every manufacturer of tobacco products, cigarette papers and tubes, or processed tobacco make reports containing such information, in such form, at such times, and for such periods as the Secretary of the Treasury shall by regulation prescribe. The TTB regulations at 27 CFR 40.202, 40.422, and 40.522 prescribe, as appropriate, the use of TTB F 5210.5 to report tobacco products and cigarette papers and tubes manufactured, received, and removed per month, and the use of TTB F 5250.1 to report all processed tobacco manufactured, received, and removed per month. TTB uses the collected information to ensure that Federal excise taxes have been properly paid and that manufacturers are in compliance with applicable Federal law and regulations.
US Code:
27 USC 5722
Name of Law: Internal Revenue Code
There are no program changes associated with this information collection request. As for adjustments, due to changes in agency estimates, TTB is decreasing the number of annual respondents, responses, and burden hours, and costs associated with this information collection request. Regarding TTB F 5210.5, ReportâManufacturer of Tobacco Products or Cigarette Papers and Tubes, TTB is decreasing the number of annual respondents from 250 to 205, resulting in a decrease in the number of annual responses and burden hours from 3,000 to 2,460. This change in agency estimate is due to a decrease in the number of such manufacturers regulated by TTB. Regarding TTB F 5250.1, ReportâManufacturer of Processed Tobacco, TTB is decreasing the number of annual respondents from 250 to 30, resulting in a decrease in the number of annual responses and burden hours from 3,000 to 360. This processed tobacco information collection is a recent addition to TTBâs inventory, and when first calculating the new collectionâs burden, TTB had assumed that all tobacco product manufacturers would also manufacture processed tobacco. However, TTB is now able to accurately report that it regulates only 30 manufacturers of processed tobacco, which results in this change in agency estimate. As a result of these decreases in the number of respondents, responses, and burden hours, TTB is also reporting decreases in the estimated costs to respondents and the Federal Government associated with this information collection request, from $44,970 to $22,560 in respondent costs, and from $104,000 to $51,325 in Government costs.
$51,325
No
Yes
Yes
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.
Form TTB F 5250.1 Report - Manufacturer of Processed Tobacco
1513-0033 Supporting Statement (11-2017).docx
Report - Manufacturer of Processed Tobacco