The regulations relate to the diesel
fuel and kerosene excise tax and reflect changes made by the
American Jobs Creation Act of 2004 (Act) regarding mechanical dye
injection systems. Under the Act, diesel fuel and kerosene that are
to be used in a nontaxable use must be indelibly dyed by use of a
mechanical dye injection system that satisfies the requirements set
forth in the regulations.
US Code:
26
USC 4082 Name of Law: Exemptions for diesel fuel and
kerosene.
PL:
Pub.L. 108 - 357 118 Name of Law: American Jobs Creation Act of
2004
The information collection
requirement prescribed by regulation by §48.4082-1T has been
suspended by Notice 2005-80, until such time as prescribed by the
IRS. A placeholder of one hour is being requested for this
purpose.
$0
No
No
No
No
No
Uncollected
Charles Langley 202 317-5274
charles.j.langley@irscounsel.treas.gov
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.