T.D. 8043 - Manufacturers Excise Taxes and Sporting Goods and Firearms and Other Administrative Provisions of Special Application to Manufacturers and Retailers Excise Taxes

ICR 201109-1545-023

OMB: 1545-0723

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2008-05-05
Supporting Statement A
2011-09-22
ICR Details
1545-0723 201109-1545-023
Historical Active 200804-1545-026
TREAS/IRS jg-0723-023
T.D. 8043 - Manufacturers Excise Taxes and Sporting Goods and Firearms and Other Administrative Provisions of Special Application to Manufacturers and Retailers Excise Taxes
Extension without change of a currently approved collection   No
Regular
Approved without change 12/12/2011
Retrieve Notice of Action (NOA) 10/27/2011
  Inventory as of this Action Requested Previously Approved
12/31/2014 36 Months From Approved 12/31/2011
1,500,000 0 1,500,000
475,000 0 475,000
0 0 0

This document contains final regulations which revise and update the regulations on manufacturers excise taxes on sporting goods and firearms and other administrative provisions especially applicable to manufacturers and retailers excise taxes. The IRS requires information relating to the sale and use of specified articles be retained by persons claiming credits and refunds of tax. In addition, information must be reported to claimants by purchasers of those articles, and claimants must file claims with the IRS and supply supporting information with the claims. The information is necessary to verify that claims submitted are correct and that the claimants are entitled to receive a credit or refund of tax from the IRS.

US Code: 26 USC 6420 Name of Law: Gasoline used on farms
   US Code: 26 USC 6416 Name of Law: Certain taxes on sales and services
   US Code: 26 USC 6421 Name of Law: Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain ex
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 6427 Name of Law: Fuels not used for taxable purposes
  
None

Not associated with rulemaking

  76 FR 21428 04/15/2011
76 FR 66355 10/26/2011
No

  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 1,500,000 1,500,000 0 0 0 0
Annual Time Burden (Hours) 475,000 475,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Susan Athy 202 622-3130

  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:
 
 
 
 
 
 
 
    (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.
10/27/2011


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