View Information Collection Request (ICR) Package
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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1513-0103
ICR Reference No:
202502-1513-004
Status:
Active
Previous ICR Reference No:
202111-1513-005
Agency/Subagency:
TREAS/TTB
Agency Tracking No:
Title:
Tobacco Bond--Collateral, Tobacco Bond--Surety, and Tobacco Bond
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:
06/02/2025
Retrieve Notice of Action (NOA)
Date Received in OIRA:
02/28/2025
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
06/30/2028
36 Months From Approved
05/31/2025
Responses
215
0
120
Time Burden (Hours)
215
0
120
Cost Burden (Dollars)
559
0
312
Abstract:
To protect the revenue, the Internal Revenue Code (IRC) at 26 U.S.C. 5711 requires every person, before commencing business as a manufacturer of tobacco products or cigarette papers and tubes, or as an export warehouse proprietor, to file a bond in the amount, form, and manner prescribed by the Secretary by regulation. Also, the IRC at 26 U.S.C. 7101 requires that such bonds be guaranteed by a surety company or by the deposit of collateral in the form of United States Treasury bonds or notes. Under those IRC authorities, TTB has issued tobacco bond regulations in 27 CFR parts 40 and 44 for manufacturers and export warehouse proprietors, respectively. Those regulations require the prescribed persons to file a collateral or surety bond with TTB in an amount equivalent to their potential excise tax liability, within a minimum and a maximum amount. The regulations also require a strengthening bond when the amount of an existing bond is found to be insufficient and require a superseding bond when a current bond is no longer valid for reasons specified in the regulations. The regulations specify that respondents provide a collateral bond using form TTB F 5000.25 or a surety bond using TTB F 5000.26, or they may use TTB F 5200.29 for either type of bond as an approved alternate procedure.
Authorizing Statute(s):
US Code:
26 USC 5711 & 7101
Name of Law: Internal Revenue Code
Citations for New Statutory Requirements:
None
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
89 FR 94871
11/29/2024
30-day Notice:
Federal Register Citation:
Citation Date:
90 FR 10990
02/28/2025
Did the Agency receive public comments on this ICR?
No
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--Collateral
TTB F 5200.25
Tobacco Bond - Collateral
Tobacco Bond--Surety
TTB F 5200.26
Tobacco Bond - Surety
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
120
0
0
95
0
Annual Time Burden (Hours)
215
120
0
0
95
0
Annual Cost Burden (Dollars)
559
312
0
0
247
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:
There are no program changes to this information collection request. As for adjustments, due to a change in agency estimates, TTB is increasing the number of annual respondents and responses to this collection, from 120 to 215 in each case. This increase results in a corresponding increase in the total annual estimated burden, from 120 to 215 hours.
Annual Cost to Federal Government:
$3,109
Does this IC contain surveys, censuses, or employ statistical methods?
No
Does this ICR request any personally identifiable information (see
OMB Circular No. A-130
for an explanation of this term)? Please consult with your agency's privacy program when making this determination.
Yes
Does this ICR include a form that requires a Privacy Act Statement (see
5 U.S.C. §552a(e)(3)
)? Please consult with your agency's privacy program when making this determination.
Yes
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?
No
Agency Contact:
Tammy McNeely 202 453-2092 tammy.mcneely@ttb.gov
Common Form ICR:
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:
(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:
02/28/2025
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