Special Tax "Renewal" Registration and Return/Special Tax Location Registration Listing
Extension without change of a currently approved collection
No
Regular
11/25/2020
Requested
Previously Approved
36 Months From Approved
01/31/2021
220
350
55
88
242
7,800
The Internal Revenue Code (IRC) at 26 U.S.C. 5731 and 5732 requires manufacturers of tobacco products, manufacturers of cigarette papers and tubes, and export warehouse proprietors to pay an annual special (occupational) tax (SOT) for each such premises that they operate, on the basis of a return and under regulations issued by the Secretary of the Treasury. As a service to tobacco industry members, TTB annually sends a SOT return and premises registration form, TTB F 5630.5R, with pre-populated premises data to tobacco industry members that have previously paid special tax. TTBâs use of TTB F 5630.5R protects the revenue by facilitating the registration of premises subject to SOT and the timely payment of that tax by businesses subject to it. The information collected on that form is essential to TTBâs collecting, processing, and accounting for the special occupational taxes imposed on tobacco industry members by the IRC.
There are no program changes associated with this information collection. As for adjustments, due changes in agency estimates, TTB is decreasing the estimated annual burden associated with this collection, from 350 respondents and responses and 88 hours of burden, to 220 respondents and responses and 55 hours of burden. This change in agency estimates is due to a decrease in the number of tobacco industry members subject to SOT, and a decrease in the number of such respondents returning TTB F 5630.5R to TTB.
$1,854
No
No
No
No
No
No
No
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.