Rev. Proc. 2022-26: Superfund; Imported Substances; Procedures for Filing a Petition; Section 4662(e) – Proof of Export and Related Superfund Tax Certificates

Section 4672(a)(2) provides that a substance is added to the list of taxable substances if the Secretary determines, in consultation with the Administrator of the Environmental Protection Agency and the Commissioner of U.S. Customs and Border Protection, that the substance meets certain criteria. Section 4672(a)(2) provides that, in the case of a request from an importer or exporter for such a determination, the Secretary shall make such determination within 180 days of the request being filed. Sections 4662(b)(10)(C) and 4662(c)(2)(B)) of the IRC require taxpayers to register with the IRS in order to engage in certain transactions tax-free, and to share that registration information with the other party to the transaction at the time prescribed by the Secretary. Section 4662(d) of the IRC requires the Secretary to prescribe rules for the use-based claims for credit or refund, which are provided in that subsection. Section 4662(e)(4) of the IRC requires the Secretary to prescribe regulations necessary to carry out the purposes of section 4662(e), which provides for tax-free sales for export, as well as claims for credit or refund based on the exportation of tax-paid taxable chemicals.

The latest form for Rev. Proc. 2022-26: Superfund; Imported Substances; Procedures for Filing a Petition; Section 4662(e) – Proof of Export and Related Superfund Tax Certificates expires 2029-08-31 and is listed under ICR 202601-1545-018.

Superfund; Imported Substances; Procedures for Filing a Petition

Federal Enterprise Architecture: General Government - Taxation Management