Tobacco Products Manufacturers - Supporting Records for Removals for the Use of the United States
Extension without change of a currently approved collection
No
Regular
02/22/2021
Requested
Previously Approved
36 Months From Approved
02/28/2021
205
205
205
205
0
0
Under the Internal Revenue Code (IRC) at 26 U.S.C. 5701, tobacco products, cigarette papers, and cigarette tubes manufactured in or imported into the United States are subject to a Federal excise tax. Also, under the IRC at 26 U.S.C. 5741, manufacturers and importers of such articles must keep records as the Secretary of the Treasury prescribes by regulation. In addition, the IRC at 26 U.S.C. 5704(b) provides that manufacturers may remove tobacco products and cigarette papers and tubes without payment of tax "for use of the United States" under regulations issued by the Secretary. Under those IRC authorities, the TTB regulations at 27 CFR 45.51 require manufacturers removing such articles for use of the United States to keep records documenting the articles' date of removal, the name and address of the receiving Federal agency, the kind and quantity of articles removed, and, for large cigars, the sale price. The required records also must detail any such articles that an agency returns to the manufacturer. The required records, which may consist of usual and customary commercial records such as invoices, are necessary to ensure that tobacco products and cigarette papers and tubes removed without payment of tax are delivered to a Federal agency for the authorized tax-exempt use.
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.
1513-0069 Supporting Statement (02-2021).docx
Tobacco Products Manufacturers - Supporting Records for Removals for the Use of the United States