| #1545-1361 |
26 CFR Part 52, Enviornmental Taxes |
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| Summary of Burden |
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APRIL 2016 |
| 26 CFR Part |
Description of information collection from Supporting Statement |
REPORTING |
RECORDKEEPING |
| #Repondents |
#Responses Per Respondent |
Total Respondents |
Hours Per Response |
Total Reporting |
#Record keepers |
Hours Per |
Total Recordkeeping |
| 52.4682-1(b)(2)(iii) |
Permits a manufacturer or importer to elect to treat the sale or use of mixtures containing zone‑depleting chemicals as the first sale or use of the ozone‑depleting chemicals contained in the mixtures. An election is made on Form 6627. |
Form 6627, Enviormental Taxes (#1545-0245) |
| 52.4682-2(b) and 2(d) |
Seller must get a certificate described in section 52.4682-2(d) from the buyer in order for a sale to be free from the tax on ozone-depleting chemicals. |
Reporting (Third-party disclosure) cleared under 1545-1466 |
200 |
0.1 |
20 |
| 52.4682‑2(b)(3) |
Manufacturers of ODCs to obtain and retain certificates provided by purchasers of chemicals for use as medical sterilants. |
Reporting (Third-party disclosure) cleared under 1545-1466 |
100 |
0.1 |
10 |
| 52.4682‑2(b)(4) |
Manufacturers of ODCs to obtain and retain certificates provided by purchasers of chemicals for use as propellants in metered‑dose inhalers. |
100 |
0.1 |
10 |
52.4682-3(c)(2) |
Importers to elect to treat the entry of products into the United States as the use of such products. An election is made on Form 6627. The burden for this reporting requirement is reflected on Form 6627. |
Form 6627, Enviormental Taxes (#1545-0245) |
| 52.4682-3(g) |
Manufacturer or importers request to modify the Imported Products Table. |
100 |
1 |
100 |
1 |
100 |
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| 52.4682-4(f) |
Persons liable for floor stocks tax under section 4682(h) of the Code must prepare and retain an inventory. |
150,000 |
1 |
150,000 |
0.4 |
60000 |
150,000 |
0.1 |
15,000 |
| 52.4682‑5(d)(1)(i) |
Manufacturers, importers, and purchasers for export or for resale for export to register with the Service. |
Form 637, Application for Registration (For Certain Excise Tax Activities) (#1545-0014) |
| 52.4682‑5(d)(3) |
Purchasers for export to provide a certificate to the manufacturer of the ODC and to retain records relating to these sales. |
Reporting (Third-party disclosure) cleared under 1545-1466 |
500 |
0.1 |
50 |
| 52.4682‑5(d)(4) |
Purchasers for export to obtain documents relating to proof of export. |
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250 |
0.1 |
25 |
| 52.4682‑5(f)(3) |
Manufacturers and importers of ODCs to obtain the documents required under § 52.4682‑5(d)(4) and to either repay or agree to repay the amount of the tax to the person that exported the ODC or to obtain the written consent of the exporter to the allowance of a credit or the making of a refund. |
Reporting (Third-party disclosure) cleared under 1545-1466 |
500 |
0.1 |
50 |
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Totals |
150,100 |
1 |
150100 |
0.400399733510993 |
60,100 |
150,350 |
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15,165 |
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Total ICR |
150,350 |
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150,350 |
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75,265 |