Report - Manufacturer of Tobacco Products or Cigarette Papers and Tubes; Report - Manufacturer of Processed Tobacco
Extension without change of a currently approved collection
No
Regular
02/22/2021
Requested
Previously Approved
36 Months From Approved
02/28/2021
2,820
2,820
2,820
2,820
5,640
22,560
The Internal Revenue Code (IRC) at 26 U.S.C. 5722 requires manufacturers of tobacco products, cigarette papers and tubes, and processed tobacco to make reports containing such information, in such form, at such times, and for such periods as the Secretary of the Treasury prescribes by regulation. The TTB regulations at 27 CFR 40.202, 40.422, and 40.522 prescribe the use of TTB F 5210.5 to report information about tobacco products and cigarette papers and tubes manufactured, received, and removed each month, and the use of TTB F 5250.1 to report information about processed tobacco manufactured, received, and removed each month. TTB uses the collected information to ensure that manufacturers of such articles properly pay Federal excise taxes and are in compliance with applicable Federal law and regulations.
US Code:
27 USC 5722
Name of Law: Internal Revenue Code
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.