OMB control number

Rev. Proc. 2022-26 - Superfund; Imported Substances; Procedures for Filing a Petition, REG-105954-22 - Excise Tax imposed on certain chemicals and imported substances

OMB 1545-2304 · TREAS/IRS.

OMB 1545-2304

Section 4672(a)(2) of the Code allows importers and exporters to petition the Secretary of the Treasury to modify the list of chemical substances subject to the section 4671 excise tax. The collection of information in this revenue procedure is necessary so that the Secretary of the Treasury has sufficient information to process these determination requests. Petitioners are importers or exporters of chemical substances, and interested parties.

The latest form for Rev. Proc. 2022-26 - Superfund; Imported Substances; Procedures for Filing a Petition, REG-105954-22 - Excise Tax imposed on certain chemicals and imported substances expires 2026-05-31 and can be found here.