OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Notice 2005-4, Fuel Tax Guidance, as modified by Notice 2005-24

ICR 201104-1545-001 · OMB 1545-1915 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Notice 2005-24.pdf Supplementary Document Uploaded 2011-06-02 Available
Sup Stmnt NOT 2005-4 as modified by Notice 2005-24.doc Supporting Statement A Uploaded 2011-06-02 Available
IC Document Collections
IC IDCollectionTypeStatusForm
41186 Notice 2005-4, Fuel Tax Guidance, as modified by Notice 2005-24 Modified
ICR Details
1545-1915 201104-1545-001
Historical Active 200801-1545-018
TREAS/IRS jg-1915-001
Notice 2005-4, Fuel Tax Guidance, as modified by Notice 2005-24
Extension without change of a currently approved collection   No
Regular
Approved without change 07/15/2011
Retrieve Notice of Action (NOA) 06/13/2011
  Inventory as of this Action Requested Previously Approved
07/31/2014 36 Months From Approved 07/31/2011
157,963 0 157,963
76,190 0 76,190
0 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. Notice 2005-24 modifies Notice 2005–4,by extending the transitional rule related to sales of gasoline on oil company credit cards and by making several corrections to Notice 2005–4.
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
  75 FR 77045 12/10/2010
76 FR 34291 06/13/2011
No
1
IC Title Form No. Form Name
Notice 2005-4, Fuel Tax Guidance, as modified by Notice 2005-24
  Total Approved 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
Uncollected
Frank Boland 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.
06/13/2011