Section 13. PAPERWORK REDUCTION

ACT

The collection of information contained in this notice has been reviewed and approved by the office of Management and Budget (OMB) in accordance with the Paperwork Reduction Act (44 U.S.C. § 3507) under control number 1545–1915.

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.

The collections of information in this notice are in the following sections.

Section 2(h)(2) describes the certificate that the producer of biodiesel must give to the claimant of a biodiesel mixture credit or biodiesel credit.

Section 4(d)(2) describes the recordkeeping requirements of certain terminal operators.

Section 4(g) describes the certificate that the buyer of aviation-grade kerosene must give to the seller in order to support removals of aviation-grade kerosene directly into the fuel tank of an aircraft in commercial aviation pursuant to § 4081 or to support a tax rate of zero pursuant to §§ 4041 and 4082.

Section 4(h)(6) describes the waiver that the ultimate purchaser of aviation-grade kerosene must give to the registered ultimate vendor in order to waive its right to an income tax credit

2005–2 I.R.B. 302 January 10, 2005

26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also Part 1, §§ 162, 263, 446, 461, 481; 1.167(a)–3(b), 1.263(a)–4, 1.263(a)–5, 1.446–1, 1.461–4, 1.461–5, 1.481–1.)

Rev. Proc. 2005–9