CHAPTERS 31 AND 32 OF THE INTERNAL
REVENUE CODE IMPOSE EXCISE TAXES ON THE SALE OR USE OF CERTAIN
ARTICLES. SECTION 6416 ALLOWS A REFUND OR CREDIT OF THE TAX TO
MANUFACTURERS IN CERTAIN CASES. SECTION 6420, 6421, 6424, AND 6427
ALLOW REFUNDS OR CREDITS OF THE TAX TO CERTAIN USERS OF THE
ARTICLES. SECTION 6412 ALLOWS A CREDIT OR REFUND FOR CERTAIN FLOOR
STOCK.
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:
(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;
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.