The Internal Revenue Code (IRC) at 26 U.S.C. 5704(a) 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 usual and customary business records regarding the description, shipment, use, and disposition of tobacco products removed for experimental purposes outside of the factory. These records are subject to TTB inspection and are necessary to protect the revenue, as they allow TTB to account for the lawful experimental use and disposition of nontaxpaid tobacco products, and to detect diversion of such products into the domestic market.
There are no program changes associated with this information collection. As for adjustments, TTB is removing the one hour of respondent burden previously reported for this information collection as a place holder because, under the OMB regulations at 5 CFR 1320.3(b)(2), there is no respondent burden associated with information collections, such as this collection, that consist of usual and customary records kept by respondents at their premises during the normal course of business.
$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.
1513-0110 Supporting Statement (12-2019).docx
Recordkeeping for Tobacco Products Removed in Bond from a Manufacturer's Premises for Experimental Purposes -- 27 CFR 40.232(e)