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.
Inventory as of this Action
Requested
Previously Approved
05/31/2019
36 Months From Approved
08/31/2019
4,100
0
4,100
4,140
0
4,140
0
0
0
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. 97â424) (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.
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
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
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.
$0
No
No
No
No
No
No
Uncollected
Celia Gabrysh 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.
2019-02-05_SS_1545-0745r.doc
Reporting and Recordkeeping Requirements