OMB control number

Environmental Taxes (26 CFR Part 52)

OMB 1545-1361 ยท TREAS/IRS.

OMB 1545-1361

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.

The latest form for Environmental Taxes (26 CFR Part 52) expires 2029-06-30 and is listed under ICR 202601-1545-023.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
1545-1361 SS 2026-final.docxSupporting Statement A
Title 26 CFR Part 52, Environmental Taxes Information collection