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
OMB No. 1513-0103 Supporting Statement (02-2025).docx Supporting Statement A	2025-02-13

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: 202502-1513-004
Status: Received in OIRA	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	Date Submitted to OIRA: 02/28/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	02/28/2025
Responses	215	120
Time Burden (Hours)	215	120
Cost Burden (Dollars)	559	312

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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when the amount of an existing bond is found to be insufficient and require a superseding bond when a current bond is no longer valid for reasons specified in the regulations.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.

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Authorizing Statute(s): US Code: 26 USC 5711 & 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:
	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

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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--Collateral	TTB F 5200.25	Tobacco Bond - Collateral
Tobacco Bond--Surety	TTB F 5200.26	Tobacco Bond - Surety

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ICR Summary of Burden

	Total Request	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.

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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

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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: 02/28/2025

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