The Internal Revenue Code (IRC) at 26 U.S.C. 5741 requires manufacturers of tobacco products, cigarette papers or tubes, or processed tobacco to keep records, subject to Government inspection, as the Secretary of the Treasury prescribes by regulation. Under that authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 40 require such manufacturers to keep daily records regarding raw materials received and products manufactured, removed, returned, consumed, transferred, destroyed, lost, or disclosed as shortages. Those regulations provide that manufacturers may use usual and customary commercial records, where possible, to keep and maintain the required data, provided that TTB may readily ascertain the information. Also, manufacturers must maintain the required records for 3 years and make them available for TTB inspection upon request. This information collection is necessary to protect the revenue as it provides accountability over the receipt, production, and disposition of taxable tobacco products and cigarette papers and tubes, and over processed tobacco that, while not subject to tax, may be diverted to the illegal manufacture of taxable tobacco products.
US Code:
26 USC 5741
Name of Law: Internal Reveue Code
There are no program changes associated with this collection. As for adjustments, due to a change in agency estimates resulting from a decrease in the number of tobacco-related manufacturers in the United States, TTB is decreasing the number of annual respondents to this information collection, from 250 to 235. That decrease results in corresponding decreases in the number of annual responses, from 250 to 235, and in the total annual burden hours, from 500 to 470.
$0
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.
1513-0068 Supporting Statement (08-2019).docx
Records of Operations--Manufacturer of Tobacco Products or Processed Tobacco (TTB REC 5210/1)