Form 637 is used to apply for excise
tax registration. The registration applies to a person required to
be registered under IRC section 4101 for purposes of the federal
excise tax on taxable fuel imposed by IRC 4041 and 4081; and to
certain manufacturers or sellers and purchasers that must register
under IRC 4222 to be exempt from the excise tax on taxable
articles. The data is used to determine if the applicant qualifies
for exemption. Taxable fuel producers are required by IRC 4101 to
register with the Service before incurring any tax
liability.
US Code:
26
USC 4081 Name of Law: Imposition of tax.
US Code: 26
USC 4222 Name of Law: Registration.
US Code: 26
USC 4101 Name of Law: Registration and bond.
US Code: 26
USC 4041 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.