Notice 89-61, Imported Substances; Rules for Filing a Petition
Extension without change of a currently approved collection
No
Regular
Approved without change
12/04/2013
09/30/2013
table that charts list comparision
Inventory as of this Action
Requested
Previously Approved
12/31/2016
36 Months From Approved
12/31/2013
100
0
100
100
0
100
0
0
0
Section 4671 of the Internal Revenue Code imposes a tax on the sale or use of certain imported taxable substances by the importer. Code section 4672 provides an initial list of taxable substances and provides that importers and exporters may petition the Secretary of the Treasury to modify the list. Notice 89Â61 sets forth the procedures to be followed in petitioning the Secretary.
US Code:
26 USC 4671
Name of Law: Imposition of tax
US Code:
26 USC 4672
Name of Law: Tax on Certain Imported Substances
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.