Notice 2005-4, Fuel Tax Guidance, as modified

ICR 202008-1545-001

OMB: 1545-1915

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2014-06-30
Supplementary Document
2014-06-30
Supplementary Document
2014-05-09
Supplementary Document
2011-06-02
Supporting Statement A
2020-11-16
IC Document Collections
ICR Details
1545-1915 202008-1545-001
Received in OIRA 201707-1545-006
TREAS/IRS
Notice 2005-4, Fuel Tax Guidance, as modified
Extension without change of a currently approved collection   No
Regular 11/25/2020
  Requested Previously Approved
36 Months From Approved 01/31/2021
157,963 157,963
76,190 76,190
0 0

Notice 2005-4 provides guidance on certain excise tax provisions in the Internal Revenue Code that were added or affected by the American Jobs Creation Act of 2004 (Pub. L. 108–357)(Act). These provisions relate to: alcohol and biodiesel fuels; the definition of off-highway vehicles; aviation-grade kerosene; claims related to diesel fuel used in certain buses; the display of registration on certain vessels; claims related to sales of gasoline to state and local governments and nonprofit educational organizations; two party exchanges of taxable fuel; and the classification of transmix and certain diesel fuel blendstocks as diesel fuel. Subsequent modifications were made to Notice 2005-4, by Notice 2005-24 and 2005-62 to make corrections and provide additional guidance. Notice 2005-80 modifies 2005-4 to provide guidance on certain excise tax provisions added or affected by the Energy Policy Act of 2005 (Pub. L 109-58) and the Safe, Accountable, Flexible, Efficient Transportation Equity Act (Pub. L. 109-59).

US Code: 26 USC 6426 Name of Law: Credit for alcohol fuel, biodiesel, and alternative fuel
   US Code: 26 USC 40 Name of Law: Alcohol used as fuel
   PL: Pub.L. 108 - 357 The Act Name of Law: American Jobs Creation Act of 2004
   US Code: 26 USC 4041 Name of Law: Imposition of tax
  
None

Not associated with rulemaking

  85 FR 43649 07/17/2020
85 FR 75414 11/25/2020
No

1
IC Title Form No. Form Name
Notice 2005-4, Fuel Tax Guidance, as modified

  Total Request 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 157,963 157,963 0 0 0 0
Annual Time Burden (Hours) 76,190 76,190 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
    No
    No
No
No
No
No
Stephanie Bland 202 317-6855

  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.
11/25/2020


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