26 CFR Part 52, Environmental Taxes

ICR 201610-1545-025

OMB: 1545-1361

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2014-12-29
Supplementary Document
2014-12-29
Supplementary Document
2014-04-28
Supporting Statement A
2016-11-17
IC Document Collections
IC ID
Document
Title
Status
18189
Modified
ICR Details
1545-1361 201610-1545-025
Historical Active 201402-1545-023
TREAS/IRS
26 CFR Part 52, Environmental Taxes
Extension without change of a currently approved collection   No
Regular
Approved without change 12/27/2016
Retrieve Notice of Action (NOA) 11/22/2016
  Inventory as of this Action Requested Previously Approved
12/31/2019 36 Months From Approved 12/31/2016
150,350 0 150,350
75,265 0 75,265
0 0 0

Section 4681 imposes a tax on ozone-depleting chemicals sold or used by a manufacturer or importer thereof. Section 4681 also imposes a tax on ozone-depleting chemicals sold or used by a manufacturer or importer thereof and imported taxable products sold or used by an importer thereof. A floor stocks tax is also imposed. Section 4682 provides exemptions and reduced rates of tax for certain uses of ozone-depleting chemicals. These regulations provide reporting and recordkeeping rules and have been codified under 26 CFR part 52.

US Code: 26 USC 4682-3 Name of Law: Imported taxable products.
   US Code: 26 USC 4682-4 Name of Law: Floor Stocks tax
   US Code: 26 USC 4682 Name of Law: Ozone Depleting Chemicals
   US Code: 26 USC 4682-5 Name of Law: Exports
   US Code: 26 USC 4682-1 Name of Law: Taxes imposed with respect to ozone-depleting chemicals.
   US Code: 26 USC 4681 Name of Law: Imposition of Tax
  
None

Not associated with rulemaking

  81 FR 60123 08/31/2016
81 FR 83929 11/22/2016
No

1
IC Title Form No. Form Name
Title 26 CFR Part 52, Environmental Taxes

  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 150,350 150,350 0 0 0 0
Annual Time Burden (Hours) 75,265 75,265 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.
11/22/2016


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