Pursuant to 5 CFR 1320.11(c), OMB files this comment on this information collection request (ICR. The agency shall examine public comment in response to the NPRM and will describe in the supporting statement of its next collection any public comments received regarding the collection as well as why (or why it did not) incorporate the commenterâs recommendation. The next submission to OMB must include the draft final rule.
Inventory as of this Action
Requested
Previously Approved
05/31/2019
36 Months From Approved
08/31/2019
4,100
0
4,100
4,140
0
4,140
0
0
0
LR-27-83 (TD 7882), requires sellers of trucks, trailers and semitrailers, and tractors to maintain records of the gross vehicle weights of articles sold to verify taxability.
LR-54-85 (TD 8050), requires that if the sale is to be treated as exempt, the seller and the purchaser must be registered and the purchaser must give the seller a resale certificate.
NPRM (REG 103380-05) Contains proposed regulations relating to the excise taxes imposed on the sale of highway tractors, trailers, trucks, and tires; the use of heavy vehicles on the highway; and the definition of highway vehicle related to these and other taxes. These proposed regulations reflect legislative changes and court decisions regarding these topics. These proposed regulations affect manufacturers, producers, importers, dealers, retailers, and users of certain highway tractors, trailers, trucks, and tires.
US Code:
26 USC 4052
Name of Law: Definitions and special rules.
US Code:
26 USC 4051
Name of Law: Imposition of tax on heavy trucks and traitors sold at retail
US Code:
26 USC 7805
Name of Law: Rules and Regulations
US Code: 26 USC 4152 Name of Law: Definitions and Special Rules
US Code: 26 USC 4151 Name of Law: Imposition of tax on heavy trucks, trailers and tires
US Code: 26 USC 4072(a) Name of Law: Taxable tires
There is an increase in the burden previously approved by OMB, due to new proposed regulations imposing tax on heavy trucks, trailers and tires sold at retail. The IRS is adding 3,000 respondents and 750 burden hours to this information collection request.
$0
No
No
No
No
No
Uncollected
Celia Gabrysh 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.
1545-0745 Supporting Statement (2016).docx
LR-27-83 (TD 7882) Floor Stocks Credits or Refunds and Consumer Credits or Refunds With Respect to Certain Tax-Repealed Articles; Excise Tax on Heavy Trucks; LR-54-85 (TD 8050) Excise Tax on