Form 8934, an application form, will
allow the IRS to evaluate whether a refinery or terminal operator
that handles diesel 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.
US Code:
26
USC 4082 Name of Law: Exemptions for diesel fuel and
kerosene
US Code: 26 USC 4082 Name of Law: Exemptions
for diesel fuel and kerosene
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.