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:
1545-1361
ICR Reference No:
201402-1545-023
Status:
Historical Active
Previous ICR Reference No:
201012-1545-011
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
KD 1545-023
Title:
26 CFR Part 52, Environmental Taxes
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:
11/20/2015
Retrieve Notice of Action (NOA)
Date Received in OIRA:
04/30/2014
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
11/30/2016
36 Months From Approved
11/30/2015
Responses
150,350
0
1,305
Time Burden (Hours)
75,265
0
201
Cost Burden (Dollars)
0
0
0
Abstract:
Section 4681 imposes a tax on ozone-depleting chemicals sold or used by a manufacturer or importer thereof. Section 4681 also imposes a tax on ozone-depleting chemicals sold or used by a manufacturer or importer thereof and imported taxable products sold or used by an importer thereof. A floor stocks tax is also imposed. Section 4682 provides exemptions and reduced rates of tax for certain uses of ozone-depleting chemicals. These regulations provide reporting and recordkeeping rules and have been codified under 26 CFR part 52.
Authorizing Statute(s):
US Code:
26 USC 4682-4
Name of Law: Floor Stocks tax
US Code:
26 USC 4682
Name of Law: Ozone Depleting Chemicals
US Code:
26 USC 4682-5
Name of Law: Exports
US Code:
26 USC 4682-1
Name of Law: Taxes imposed with respect to ozone-depleting chemicals.
US Code:
26 USC 4681
Name of Law: Imposition of Tax
US Code:
26 USC 4682-3
Name of Law: Imported taxable products.
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:
79 FR 3922
01/24/2014
30-day Notice:
Federal Register Citation:
Citation Date:
79 FR 24063
04/29/2014
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
1
IC Title
Form No.
Form Name
Title 26 CFR Part 52, Environmental Taxes
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
150,350
1,305
0
0
149,045
0
Annual Time Burden (Hours)
75,265
201
0
0
75,064
0
Annual Cost Burden (Dollars)
0
0
0
0
0
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:
Rulemaking requirement previously published separately as TD 8370 (#1545-1361) and TD 8370 (#1545-1153) have been combined and consolidated into a single ICR that encompasses the information collection requirements prescribed by 26 CFR Part 52, Environmental Taxes. Additional adjustments have been made to correspond with third-party disclosure burden cleared under #1545-1466. We combined the two ICR's in order to eliminate redundancy and duplicate reporting of burden. An adjustment of an additional 149,045 responses and 75,064 burden hours is requested; for a total burden 75,265 hours.
Annual Cost to Federal Government:
$0
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
Agency Contact:
Susan Athy 202 622-3130
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:
04/30/2014
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