This Announcement provides guidance to
taxpayers regarding the filing of a claim for refund of the coal
tax paid on exported coal. The guidance includes the form on which
the claim is to be filed and the additional information needed to
substantiate a claim.
The energy legislation
enacted on Oct 3 includes a provision providing for coal excise tax
refunds on exported coal. The claim for refund is required to be
filed by November 3 so we need to get out guidance on the content
of the claim very quickly.
US Code:
26
USC 4121 Name of Law: Imposition of tax.
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.