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	New
Form TTB F 5200.26 Tobacco Bond - Surety Form and Instruction	Modified
1513-0103_SS_(TTB_F_5200_29)_REV.doc Supporting Statement A	2012-06-07

IC Document Collections

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

ICR Details

OMB Control No: 1513-0103	ICR Reference No: 201204-1513-005
Status: Historical Active	Previous ICR Reference No: 201109-1513-009
Agency/Subagency: TREAS/TTB	Agency Tracking No:
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: 08/09/2012
	Date Received in OIRA: 06/07/2012
Terms of Clearance: With the expectation that within this 3 year period, Forms 5200.25 and 5200.26 will be eliminated, in favor of the consolidated Form 5200.29 which is available via this collection. If forms .25 & .26 are eliminated within 3 years and form .29 is fully instituted under a new rule, please discontinue this ICR and resubmit, with revised burden estimates, for usage by industry solely under form .29.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	08/31/2015	36 Months From Approved	12/31/2014
Responses	81	0	15
Time Burden (Hours)	111	0	25
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 (TP) and cigarette paper and tubes (CP&T) removed from the factory or warehouse. These TTB forms identify the agreement to pay and the person from which TTB will attempt to collect any unpaid excise tax. Manufactures of TP or CP&T, export warehouse proprietors, and corporate sureties, if applicable, are the respondents for these forms.

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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:
	76 FR 47297	08/04/2011
30-day Notice:	Federal Register Citation:	Citation Date:
	77 FR 29458	05/17/2012
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	81	15	0	15	51	0
Annual Time Burden (Hours)	111	25	0	5	81	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Changing Forms

Short Statement: We are amending 1513-0103 to add TTB F 5200.29 to this collection. TTB F 5200.29 is a combination of the 2 existing forms (TTB F 5200.25 and TTB F 5200.26). Until the regulations can be amended to replace the existing forms with TTB F 5200.29, this form can be completed on a voluntary bases. The goal is to discontinue the 2 existing form and replace them with TTB F 5200.29. There is an adjustment in the number of respondents for TTB F 5200.25 & 5200.26 due to an increase in annual submissions. This increase is off-set by the predicted use of the new consolidated TTB F 5200.29 and is reflected as a program change due to agency discretion. Total burden requested is 111 hours.

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Annual Cost to Federal Government: $5,685

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: 06/07/2012

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