Form 637 is used to apply for excise tax registration. The registration applies to a person required to be registered under IRC section 4101 for purposes of the federal excise tax on taxable fuel imposed by IRC 4041 and 4081; and to certain manufacturers or sellers and purchasers that must register under IRC 4222 to be exempt from the excise tax on taxable articles. The data is used to determine if the applicant qualifies for exemption. Taxable fuel producers are required by IRC 4101 to register with the Service before incurring any tax liability.
US Code:
26 USC 4222
Name of Law: Registration.
US Code:
26 USC 4081
Name of Law: Imposition of tax.
US Code:
26 USC 4101
Name of Law: Registration and bond.
US Code:
26 USC 4041
Name of Law: Imposition of tax.
Lines recounted. there is a net decrease of 11 line itmes and an increase of 2 attachments.
$1,500
No
No
Uncollected
Uncollected
Uncollected
Uncollected
Michael Ecker 202 622-3144
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.