TD 9199 - Diesel Fuel and Kerosene Excise Tax; Dye Injection

ICR 201711-1545-039

OMB: 1545-1418

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2011-12-11
Supporting Statement A
2018-01-24
IC Document Collections
ICR Details
1545-1418 201711-1545-039
Active 201410-1545-018
TREAS/IRS
TD 9199 - Diesel Fuel and Kerosene Excise Tax; Dye Injection
Extension without change of a currently approved collection   No
Regular
Approved without change 04/30/2018
Retrieve Notice of Action (NOA) 03/27/2018
  Inventory as of this Action Requested Previously Approved
04/30/2021 36 Months From Approved 04/30/2018
1 0 1
1 0 1
0 0 0

The previously approved 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. However, Notice 2005-80 lifted the requirement for mechanical injection and because of this, there is currently no requirement in the regulations for pre-approval by the IRS to inject dye into exempt fuel. The statutory requirement remains codified until such time they are finalized or removed. The burden has been adjusted accordingly.

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
  
None

Not associated with rulemaking

  82 FR 55714 11/22/2017
83 FR 13178 03/27/2018
No

1
IC Title Form No. Form Name
TD 9199 - Diesel Fuel and Kerosene Excise Tax; Dye Injection

  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 1 1 0 0 0 0
Annual Time Burden (Hours) 1 1 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
    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.
03/27/2018


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