Rev. Proc. 2022-26: Superfund; Imported Substances; Procedures for Filing a Petition; Section 4662(e) – Proof of Export and Related Superfund Tax Certificates
ICR 202601-1545-018 · OMB 1545-2304 · Received in OIRA
Rev. Proc. 2022-26: Superfund; Imported Substances; Procedures for Filing a Petition; Section 4662(e) â Proof of Export and Related Superfund Tax Certificates
Revision of a currently approved collection
No
Regular
05/29/2026
Requested
Previously Approved
36 Months From Approved
06/30/2026
32,000
1,000
105,250
75,000
0
0
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 prior submission revised the OMB approval to include the third-party disclosure and recordkeeping requirements for the registration certificate and model certificates. There are no changes to the burden previously approved. This submission is to renew approval until final regulations are released.
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.
Supporting Statement-1545-2304 - MS (2026-May-22).docx
Exemption Certificates