Internal Revenue Code section 6302(c)
authorizes the use of Government depositaries for the receipt of
taxes imposed under the internal revenue laws. These previously
approved regulations provide reporting and recordkeeping
requirements related to return, payments, and deposits of tax for
excise taxes currently reportable on Form 720.
US Code:
26
USC 6302(c) Name of Law: Mode or time of collection; Use of
Government depositories.
US Code: 26
USC 6302(f) Name of Law: Time for deposit of certain excise
taxes.
US Code: 26
USC 7805 Name of Law: Procedure and Administration
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.