Proposed Extension of Information Collection Request Submitted for Public Comment; Excise Tax; Tractors, Trailers, Trucks, and Tires; Reporting and Recordkeeping Requirements

R. Joseph Durbala
Internal Revenue Service
14 November 2018

[Federal Register Volume 83, Number 220 (Wednesday, November 14, 2018)]
[Notices]
[Page 56918]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-24734]



[[Page 56918]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Extension of Information Collection Request Submitted 
for Public Comment; Excise Tax; Tractors, Trailers, Trucks, and Tires; 
Reporting and Recordkeeping Requirements

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the public and other 
Federal agencies to take this opportunity to comment on proposed and/or 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. Currently, the IRS is soliciting comments 
concerning floor stocks credits or refunds and consumer credits or 
refunds with respect to certain tax-repealed articles; excise tax on 
heavy trucks, and excise tax on heavy trucks, truck trailers, 
semitrailers, and tractors; reporting and recordkeeping requirements.

DATES: Written comments should be received on or before January 14, 
2019 to be assured of consideration.

ADDRESSES: Direct all written comments to Carolyn Brown, Internal 
Revenue Service, Room 6236, 1111 Constitution Avenue NW, Washington, DC 
20224. Requests for additional information or copies of the regulations 
should be directed to R. Joseph Durbala, at Internal Revenue Service, 
Room 6129, 1111 Constitution Avenue NW, Washington DC 20224, or through 
the internet, at RJoseph.Durbala@irs.gov.

SUPPLEMENTARY INFORMATION: 
    Title: Excise Tax; Tractors, Trailers, Trucks, and Tires; Reporting 
and Recordkeeping.
    OMB Number: 1545-0745.
    Regulation Project Number: TD 7882, TD 8050, and REG-103380-05.
    Abstract: Before April 1, 1983, section 4061 imposed a tax on the 
manufacturer's sale of certain highway-type tractors, chassis, and 
bodies for highway-type trailers and trucks, and related parts and 
accessories for these articles. The Highway Revenue Act of 1982, Public 
Law 97-424 (96 Stat. 2097) (the 1982 Act), changed this tax to a 12 
percent tax under section 4051(a)(1) on the first retail sale of 
certain highway-type tractors and chassis and bodies for highway-type 
trailers and trucks.
    On April 4, 1983, temporary regulations were published in the 
Federal Register (48 FR 14361; TD 7882) to implement this new retail 
tax. Subsequent amendments to these regulations were published in the 
Federal Register on September 13, 1985 (50 FR 37350; TD 8050); May 12, 
1988 (53 FR 16867; TD 8200); and July 1, 1998 (63 FR 35799; TD 8774). 
REG 103380-05 (81 FR 18544), published March 31, 2016, contains 
proposed regulations relating to the excise taxes imposed on the sale 
of highway tractors, trailers, trucks, and tires; the use of heavy 
vehicles on the highway; and the definition of highway vehicle related 
to these and other taxes. These proposed regulations reflect 
legislative changes and court decisions regarding these topics. These 
proposed regulations affect manufacturers, producers, importers, 
dealers, retailers, and users of certain highway tractors, trailers, 
trucks, and tires.
    Current Actions: There is no change to the burden previously 
approved.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations and 
Individuals.
    Estimated Number of Respondents: 7,100.
    Estimated Time per Respondent: 1 hr. 16 min.
    Estimated Total Annual Burden Hours: 4,890.
    The following paragraph applies to all the collections of 
information covered by this notice:
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number.
    Books or records relating to a collection of information must be 
retained if their contents may become material in the administration of 
any internal revenue law. Generally, tax returns and tax return 
information are confidential, as required by 26 U.S.C. 6103.
    Desired Focus of Comments: The Internal Revenue Service (IRS) is 
particularly interested in comments that:
     Evaluate whether the proposed collection of information is 
necessary for the proper performance of the functions of the agency, 
including whether the information will have practical utility;
     Evaluate the accuracy of the agency's estimate of the 
burden of the proposed collection of information, including the 
validity of the methodology and assumptions used;
     Enhance the quality, utility, and clarity of the 
information to be collected; and
     Minimize the burden of the collection of information on 
those who are to respond, including using appropriate automated, 
electronic, mechanical, or other technological collection techniques or 
other forms of information technology, e.g., by permitting electronic 
submissions of responses.
    Comments submitted in response to this notice will be summarized 
and/or included in the ICR for OMB approval of the extension of the 
information collection; they will also become a matter of public 
record.

    Approved: November 6, 2018.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2018-24734 Filed 11-13-18; 8:45 am]
BILLING CODE 4830-01-P