Notice2022-24853
Proposed Collection; Comment Request for Environmental Taxes
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
November 15, 2022
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning environmental taxes.
Full Text
<html>
<head>
<title>Federal Register, Volume 87 Issue 219 (Tuesday, November 15, 2022)</title>
</head>
<body><pre>
[Federal Register Volume 87, Number 219 (Tuesday, November 15, 2022)]
[Notices]
[Page 68583]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-24853]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Environmental Taxes
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service, as part of its continuing effort
to reduce paperwork and respondent burden, invites the general public
and other Federal agencies to take this opportunity to comment on
continuing information collections, as required by the Paperwork
Reduction Act of 1995. The IRS is soliciting comments concerning
environmental taxes.
DATES: Written comments should be received on or before January 16,
2023 to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#2e5e5c4f004d4143434b405a5d6e475c5d00494158"><span class="__cf_email__" data-cfemail="89f9fbe8a7eae6e4e4ece7fdfac9e0fbfaa7eee6ff">[email protected]</span></a>. Include OMB control number
1545-1361 or Environmental Taxes.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form should be directed to Kerry Dennis at (202) 317-
5751, or at Internal Revenue Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or through the internet, at
<a href="/cdn-cgi/l/email-protection#d09bb5a2a2a9fe9cfe94b5bebeb9a390b9a2a3feb7bfa6"><span class="__cf_email__" data-cfemail="f0bb95828289debcdeb4959e9e9983b0998283de979f86">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: Environmental Taxes.
OMB Number: 1545-1361.
Regulation Project Number: TD 8662.
Abstract: These regulations impose reporting and recordkeeping
requirements necessary to implement Internal Revenue Code sections 4681
and 4682 relating to the tax on chemicals that deplete the ozone layer
and on products containing such chemicals. The regulation affects
manufacturers and importers of ozone-depleting chemicals, manufacturers
of rigid foam insulation, and importers of products containing or
manufactured with ozone-depleting chemicals manufacture, import,
export, sell, or use ODCs. In addition, the regulation affects persons,
other than manufacturers and importers of ozone-depleting chemicals,
holding such chemicals for sale or for use in further manufacture on
January 1, 1990, and on subsequent tax-increase dates. This regulation
provides reporting and recordkeeping rules relating to taxes imposed on
exports of ozone-depleting chemicals (ODCs), taxes imposed on ODCs used
as medical sterilant or propellants in metered-dose inhalers, and floor
stocks taxes on ODCs. The rules affect persons, other than
manufacturers and importers of ozone-depleting chemicals, holding such
chemicals for sale or for use in further manufacture on January 1,
1990, and on subsequent tax-increase dates. This regulation provides
reporting and recordkeeping rules relating to taxes imposed on exports
of ozone-depleting chemicals (ODCs), taxes imposed on ODCs used as
medical sterilants or propellants in metered-dose inhalers, and floor
stocks taxes on ODCs.
Current Actions: There is no change to the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for profit organizations.
Estimated Number of Respondents: 150,350.
Estimated Time per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 75,265 hours.
The following paragraph applies to all the collections of
information covered by this notice.
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number. Books or records
relating to a collection of information must be retained if their
contents may become material in the administration of any internal
revenue law. Generally, tax returns and tax return information are
confidential, as required by 26 U.S.C. 6103.
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in the request for OMB approval. All
comments will become a matter of public record. Comments are invited
on: (a) whether the collection of information is necessary for the
proper performance of the functions of the agency, including whether
the information shall have practical utility; (b) the accuracy of the
agency's estimate of the burden of the collection of information; (c)
ways to enhance the quality, utility, and clarity of the information to
be collected; (d) ways to minimize the burden of the collection of
information on respondents, including through the use of automated
collection techniques or other forms of information technology; and (e)
estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of services to provide information.
Approved: November 9, 2022.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2022-24853 Filed 11-14-22; 8:45 am]
BILLING CODE 4830-01-P
</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>Indexed from Federal Register on November 15, 2022.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.