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.