Form 8934 - Application for Approval of a Mechanical Dye Injection System

Forms and Documents

Document Name	Status
Form 8934 Form 8934 - Application for Approval of a Mechanical Dye Injection System Form	New
ombat1.doc Supplementary Document	2009-01-13
Supporting Statement for Form 8934.pdf Supporting Statement A	2009-01-13

IC Document Collections

IC ID	Document Title	Status
187786	Form 8934 - Application for Approval of a Mechanical Dye Injection System Form	New

ICR Details

OMB Control No: 1545-2136	ICR Reference No: 200901-1545-016
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No: Requested response by 1/31/2009
Title: Form 8934 - Application for Approval of a Mechanical Dye Injection System
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 01/31/2009
OIRA Conclusion Action: Approved without change	Conclusion Date: 02/19/2009
	Date Received in OIRA: 01/14/2009
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	08/31/2009	6 Months From Approved
Responses	50	0	0
Time Burden (Hours)	383	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: Form 8934, an application form, will allow the IRS to evaluate whether a refinery or terminal operator that handles deisel fuel and kerosene has a properly functioning mechanical dye injection system. A mechanical dye system has to be meet certain specifications in order to be exempt from the excise tax. A dye has to be injected into the fuel and meet certain concentration requirements. Also, the refinery must meet safety standards and maintain required records.

Emergency Justfication: New Proposed Treasury Regulations outline specific requirements that facilites have to meet when they have mechanical dye injections systems. The new law will become effective as soon as the final Regulations are approved by Treasury. The exact date that Treasury will approve the Regulations could not be provided. Without the availability of this form taxpayers will not be able to apply for this credit or understand their tax obligations.

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Authorizing Statute(s): US Code: 26 USC 4082 Name of Law: Exemptions for diesel fuel and kerosene
  

Citations for New Statutory Requirements: US Code: 26 USC 4082 Name of Law: Exemptions for diesel fuel and kerosene

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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

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Form 8934 - Application for Approval of a Mechanical Dye Injection System	8934	Application for Approval of a Mechanical Dye Injection System

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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	50	0	50	0	0	0
Annual Time Burden (Hours)	383	0	383	0	0	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: New Proposed Treasury Regulations outline specific requirements that facilites have to meet when they have mechanical dye injections systems. The Regulations are Section 48.4082-1. The safety standards require automatic shut-off devices, safety seals, and other measures to see that the dye is injected properly in a safe environment. It is new tax law that requires producing this new tax form to allow effected facilites to apply for the tax exemption.

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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]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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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: 01/14/2009

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