National Firearms Act (NFA) - Special Occupation Taxes (SOT)

Forms and Documents

Document Name	Status
Form ATF F 5630.5R National Firearms Act (NFA) - Special Occupation Taxes (SOT) Form and Instruction	Modified
26 USC 5801.pdf Supplementary Document	2014-03-25
SOT1140-0090 Justification2014.docx Supporting Statement A	2014-03-25

IC Document Collections

IC ID	Document Title	Status
12883	National Firearms Act (NFA) - Special Occupation Taxes (SOT) Form and Instruction	Modified

ICR Details

OMB Control No: 1140-0090	ICR Reference No: 201403-1140-008
Status: Historical Active	Previous ICR Reference No: 201101-1140-005
Agency/Subagency: DOJ/ATF	Agency Tracking No:
Title: National Firearms Act (NFA) - Special Occupation Taxes (SOT)
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 05/23/2014
	Date Received in OIRA: 03/25/2014
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	05/31/2017	36 Months From Approved	05/31/2014
Responses	6,350	0	3,000
Time Burden (Hours)	2,088	0	983
Cost Burden (Dollars)	3,047	0	1,000

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Abstract: Under Title 26, USC 26 Chapter 53, ATF is responsible for collecting Special Occupational Taxes (SOT) Under the National Firearms Act (NFA). Every importer, manufacturer, and dealer in firearms shall pay a special occupational tax for each place of business. ATF F 5630.5R and ATF F 5630.5RC are populated with existing data and sent to the taxpayer for review, correction, and return with payment; ATF F 5630.7 serves as the taxpayer-completed initial registration and return form for NFA-SOT.

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Authorizing Statute(s): US Code: 26 USC Chapter 53 Part 1 Name of Law: Special (Occupational) Taxes
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	78 FR 77167	12/20/2013
30-day Notice:	Federal Register Citation:	Citation Date:
	79 FR 10562	02/25/2014
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
National Firearms Act (NFA) - Special Occupation Taxes (SOT)	ATF F 5630.5RC, ATF F 5630.7, ATF F 5630.5R	2014 NFA Special Tax Renewal Registration and Return ,   2014 NFA Special Tax Location Registration Listing ,   Special Tax Registration and Return National Firearms Act (NFA)

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	6,350	3,000	0	0	3,350	0
Annual Time Burden (Hours)	2,088	983	0	0	1,105	0
Annual Cost Burden (Dollars)	3,047	1,000	0	0	2,047	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The adjustments to this collection are due to an increase in the number of respondents and a postal rate change.

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Annual Cost to Federal Government: $600

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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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:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(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;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

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.

Certification Date: 03/25/2014

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