Tobacco Bond - Collateral, Tobacco Bond - Surety, and Tobacco Bond

Forms and Documents

Document Name	Status
Form TTB F 5200.25 Tobacco Bond - Collateral Form and Instruction	Modified
Form TTB F 5200.29 Tobacco Bond Form and Instruction	Modified
Form TTB F 5200.26 Tobacco Bond - Surety Form and Instruction	Modified
1513-0103 Supporting Statement (rev083115).docx Supporting Statement A	2015-08-31
PONL Screen Shot for Document Upload Page.docx Supplementary Document	2015-08-25

IC Document Collections

IC ID	Document Title	Status
39133	Tobacco Bond - Collateral Form and Instruction	Modified
202005	Tobacco Bond Form and Instruction	Modified
186545	Tobacco Bond - Surety Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0103	ICR Reference No: 201508-1513-002
Status: Historical Active	Previous ICR Reference No: 201204-1513-005
Agency/Subagency: TREAS/TTB	Agency Tracking No: IC 53 - 2/5
Title: Tobacco Bond - Collateral, Tobacco Bond - Surety, and Tobacco Bond
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 10/15/2015
	Date Received in OIRA: 08/31/2015
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2018	36 Months From Approved	10/31/2015
Responses	215	0	81
Time Burden (Hours)	367	0	111
Cost Burden (Dollars)	0	0	0

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Abstract: TTB requires a corporate surety bond or a collateral bond to ensure payment of the excise tax on tobacco products and cigarette paper and tubes removed from a factory or warehouse. TTB uses these forms to identify the agreement to pay and the person from which TTB will attempt to collect any unpaid excise tax. Manufactures of tobacco products or cigarette papers and tubes, export warehouse proprietors, and corporate sureties, if applicable, are the respondents to this information collection.

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Authorizing Statute(s): US Code: 26 USC 5711 Name of Law: Internal Revenue Code
   US Code: 26 USC 7101 Name of Law: Internal Revenue Code
  

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:
	80 FR 30539	05/28/2015
30-day Notice:	Federal Register Citation:	Citation Date:
	80 FR 52541	08/31/2015
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 3

IC Title	Form No.	Form Name
Tobacco Bond	TTB F 5200.29	Tobacco Bond
Tobacco Bond - Surety	TTB F 5200.26	Tobacco Bond - Surety
Tobacco Bond - Collateral	TTB F 5200.25	Tobacco Bond - Collateral

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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	215	81	0	0	134	0
Annual Time Burden (Hours)	367	111	0	0	256	0
Annual Cost Burden (Dollars)	0	0	0	0	0	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: Adjustments attribute to a net increase of 134 respondents and 256 annual burden hours; total of 367 burden hours requested: TTB F 5200.25 reports an increase in annual burden from 5 hours to 9 hours due to an adjustment in the burden estimate to complete the form, from 1 hour to 1.7 hours; TTB F 5200.26 reports a decrease of 5 respondents and 11 burden hours, and TTB F 5200.29 reports an increase of 139 respondents and 263 burden hours to submit new or amended tobacco bonds due to changes in business ownership or other relevant circumstances.

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Annual Cost to Federal Government: $6,072

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: 08/31/2015

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