[Federal Register Volume 84, Number 243 (Wednesday, December 18, 2019)]
[Notices]
[Pages 69457-69458]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-27214]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Recordkeeping for Tobacco Products Removed in 
Bond From a Manufacturer's Premises for Experimental Purposes

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

-----------------------------------------------------------------------

SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in

[[Page 69458]]

accordance with the Paperwork Reduction Act of 1995, on or after the 
date of publication of this notice. The public is invited to submit 
comments on these requests.

DATES: Comments should be received on or before January 17, 2020 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, including suggestions for 
reducing the burden, to (1) Office of Information and Regulatory 
Affairs, Office of Management and Budget, Attention: Desk Officer for 
Treasury, New Executive Office Building, Room 10235, Washington, DC 
20503, or email at [email protected] and (2) Treasury PRA 
Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8100, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Spencer W. Clark by emailing [email protected], calling 
(202) 927-5331, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION: 

Tax and Trade Bureau (TTB)

    Title: Recordkeeping for Tobacco Products Removed in Bond from a 
Manufacturer's Premises for Experimental Purposes.
    OMB Control Number: 1513-0110.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5704(a) 
provides that manufacturers of tobacco products may remove tobacco 
products for experimental purposes without payment of Federal excise 
tax, as prescribed by regulation. Under that authority, the TTB 
regulations at 27 CFR 40.232(e) require the keeping of certain usual 
and customary business records regarding the description, shipment, 
use, and disposition of tobacco products removed for experimental 
purposes outside of the factory. These records are subject to TTB 
inspection and are necessary to protect the revenue, as they allow TTB 
to account for the lawful experimental use and disposition of 
nontaxpaid tobacco products, and to detect diversion of such products 
into the domestic market.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 235.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 235.
    Estimated Time per Response: 0 hours. There is no respondent burden 
associated with this information collection because it consists of 
usual and customary records kept by respondents at their premises 
during the normal course of business.
    Estimated Total Annual Burden Hours: 0.

(Authority: 44 U.S.C. 3501 et seq.)

    Dated: December 12, 2019.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2019-27214 Filed 12-17-19; 8:45 am]
 BILLING CODE 4810-31-P