Excise Tax; Tractors, Trailers, Trucks, and Tires; Reporting & Recordkeeping Requirements

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
2019-02-05_SS_1545-0745r.doc	Supporting Statement A	Uploaded 2019-02-05	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
43860	Reporting and Recordkeeping Requirements		Modified
222329	Excise Tax; Tractors, Trailers, Trucks, and Tires; Definition of Highway Vehicle		Modified

ICR Details

OMB Control No: 1545-0745	ICR Reference No: 201902-1545-003
Status: Historical Inactive	Previous ICR Reference No: 201607-1545-001
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Excise Tax; Tractors, Trailers, Trucks, and Tires; Reporting & Recordkeeping Requirements
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Comment filed on proposed rule and continue	Conclusion Date: 08/07/2019
	Date Received in OIRA: 05/31/2019
Terms of Clearance: OMB files this comment in accordance with 5 CFR 1320.11(c). This OMB action is not an approval to conduct or sponsor an information collection under the Paperwork Reduction Act of 1995. This action has no effect on any current approvals. If OMB has assigned this ICR a new OMB Control Number, the OMB Control Number will not appear in the active inventory. For future submissions of this information collection, reference the OMB Control Number provided. Resubmit when proposed rule is finalized.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	05/31/2019	36 Months From Approved	08/31/2019
Responses	4,100	0	4,100
Time Burden (Hours)	4,140	0	4,140
Cost Burden (Dollars)	0	0	0

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Abstract: This collection contains proposed amendments to the Highway Use Tax Regulations (26 CFR part 41), the Manufacturers and Retailers Excise Tax Regulations (26 CFR part 48), and the Temporary Excise Tax Regulations Under The Highway Revenue Act of 1982 (Pub. L. 97–424) (26 CFR part 145). REG-103380-05 contains proposed regulations relating to the excise taxes imposed on the sale of highway tractors, trailers, trucks, and tires; the use of heavy vehicles on the highway; and the definition of highway vehicle related to these and other taxes. These proposed regulations reflect legislative changes and court decisions regarding these topics. These proposed regulations affect manufacturers, producers, importers, dealers, retailers, and users of certain highway tractors, trailers, trucks, and tires.

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Authorizing Statute(s): US Code: 26 USC 4052 Name of Law: Definitions and special rules.
   US Code: 26 USC 4051 Name of Law: Imposition of tax on heavy trucks and traitors sold at retail
   US Code: 26 USC 7805 Name of Law: Rules and Regulations
  

Citations for New Statutory Requirements: US Code: 26 USC 4152 Name of Law: Definitions and Special Rules
US Code: 26 USC 4151 Name of Law: Imposition of tax on heavy trucks, trailers and tires
US Code: 26 USC 4072(a) Name of Law: Taxable tires

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-BE31	Proposed rulemaking	81 FR 18544	03/31/2016

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	83 FR 56918	11/14/2018
30-day Notice:	Federal Register Citation:	Citation Date:
	84 FR 25122	05/30/2019
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

table that charts list of burden

IC Title	Form No.	Form Name
Reporting and Recordkeeping Requirements
Excise Tax; Tractors, Trailers, Trucks, and Tires; Definition of Highway Vehicle

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Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Changing Regulations

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: REG 103380-05 contained proposed regulations relating to the excise taxes imposed on the sale of highway tractors, trailers, trucks, and tires; the use of heavy vehicles on the highway; and the definition of highway vehicle related to these and other taxes. These proposed regulations reflect legislative changes and court decisions regarding these topics. These proposed regulations affect manufacturers, producers, importers, dealers, retailers, and users of certain highway tractors, trailers, trucks, and tires. This information will be used by the IRS to substantiate claims for tax benefits. This will increase the estimated burden by 750 hours.

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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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:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(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;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

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.

Certification Date: 05/31/2019

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