MANUFACTURERS EXCISE TAXES ON SPORTING GOODS AND FIREARMS AND OTHER ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO MANUFACTURERS & RETAILERS EXCISE TAXES -LR-115-72 FINAL
ICR 199201-1545-025
OMB: 1545-0723
Federal Form Document
⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-0723 can be found here:
MANUFACTURERS EXCISE TAXES ON
SPORTING GOODS AND FIREARMS AND OTHER ADMINISTRATIVE PROVISIONS OF
SPECIAL APPLICATION TO MANUFACTURERS & RETAILERS EXCISE TAXES
-LR-115-72 FINAL
Approved through
April 1993. These regulations impose an appreciable information
collection burden, but according to item 9 of the justification
statement, the public has not been consulted since 1985 concerning
the burden imposed. In the next submission for review unde under
the Paperwork Reduction Act of these collections, the Department
should ensure that IRS has documented consultations with the
affected public. The documentation should include answers to
questions such as 1) to what extent has the information required by
these regulations be used for tax administration, 2) how difficult
has it been for taxpayer to comply with the recordkeeping
requirements, 3) what specific commen have been received from
taxpayers, and 4) when and from whom were they received?
Inventory as of this Action
Requested
Previously Approved
04/30/1993
04/30/1993
04/30/1992
1,967,491
0
1,967,491
655,823
0
655,823
0
0
0
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. SECTIONS 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.