National Firearms Act (NFA) - Special Occupational Taxes (SOT)
Revision of a currently approved collection
No
Regular
09/29/2023
Requested
Previously Approved
36 Months From Approved
09/30/2023
16,659
20,000
4,165
6,416
10,495
12,000
ATF has been collecting Special Occupational Taxes (SOT) under the National Firearms Act (NFA) (Title 26, USC Chapter 53). Firearms dealers, manufacturers, and importers must pay this tax in order to conduct multiple transfers of specified weapons (such as machine guns) within the tax year.
The adjustments associated with the collection includes a decrease in the total respondents by 341 and total burden hour decrease by 2,251, since the last renewal in 2020. Due to less respondents, the public cost burden has also decreased by $ 1,504. Also, in June 2021 ATF deployed the ability to submit and pay on the pay.gov website. January 2022 ATF discontinued the use of ATF F 5630.5R as well as the ATF F 5630.RC.
$3,331
No
No
No
No
No
No
No
Melissa Mason 304 616-4569
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 ATF F 5630.7 National Firearms Act (NFA) - Special Occupation Taxes (SOT)
26 USC 5801 Imposition of Tax 12.31.2018.pdf
National Firearms Act (NFA) - Special Occupation Taxes (SOT)