Inventory - Manufacturer of Tobacco Products or Processed Tobacco
Extension without change of a currently approved collection
No
Regular
11/25/2020
Requested
Previously Approved
36 Months From Approved
01/31/2021
100
100
500
200
100
1,500
The Internal Revenue Code (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 in 27 CFR part 40 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 factory location occur, and at any other time as directed by the appropriate TTB officer. The use of TTB F 5210.9 provides a uniform format for recording certain inventories. The collected information is necessary to protect the revenue as it allows TTB to ensure that manufacturers of tobacco products pay the appropriate amount of Federal excise tax, and that processed tobacco, which is not subject to that tax, is not diverted to the illegal manufacture of otherwise taxable tobacco products.
There are no program changes associated with this collection. As for adjustments, based on a change in agency estimates, TTB is increasing the time required to make one response to this information collection from 2 hours to 5 hours. TTB believes that this increase better accounts for the time it may take a respondent to complete a physical inventory of their premises. However, the number of annual respondents (100), responses per respondent (1), and total responses (100) remains the same. As a result, TTB is reporting an increase of 300 hours of burden for this information collection.
$1,499
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.
Form TTB 5210.9 Inventory – Manufacturer of Tobacco Products or Processed Tobacco
1513-0032 Supporting Statement (11-2020)-1.docx
Inventory – Manufacturer of Tobacco Products or Processed Tobacco