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Introduction

SECTION 4. INFORMATION TO

Internal Revenue Bulletin 2008-46 · 2026-10-03 edition · updated 2026-10-04 · United States

BE SUBMITTED; CLAIMS BY PRODUCER

Each claim by a coal producer under Act section 114 must contain the following information with respect to the coal covered by the claim:

(a) A statement that this is a Producer claim and that the CRN (Credit Reference Number) is 382.

(b) The quarter and year for which the tax on the coal was reported on Form 720, Quarterly Federal Excise Tax Return .

(c) The IRS No. listed on Form 720 (IRS No. 36, 37, 38, or 39) on which the tax was reported.

(d) The amount of tax paid. (e) The date the tax was paid. (f) The amount of the payment allowable under subsection (a)(1) of Act section

November 17, 2008 1161 2008–46 I.R.B.

Request for Information Regarding Sections 101 Through 104 of the Genetic Information Nondiscrimination Act of 2008

Announcement 2008–107

DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 54

DEPARTMENT OF LABOR Employee Benefits Security Administration 29 CFR Part 2590

DEPARTMENT OF HEALTH AND HUMAN SERVICES Centers for Medicare & Medicaid Services CMS–4137–NC 45 CFR Parts 144, 146, and 148

AGENCIES: Internal Revenue Service, Department of the Treasury; Employee Benefits Security Administration, Department of Labor; Centers for Medicare & Medicaid Services, Department of Health and Human Services.

ACTION: Request for Information.

SUMMARY: This document is a request for comments regarding issues under sections 101 through 104 of the Genetic Information Nondiscrimination Act of 2008 (GINA). The Departments of Labor, Health and Human Services (HHS), and the Treasury (collectively, the Departments) have received inquiries from the public on a number of issues under these provisions and are welcoming public comments in advance of future rulemaking (REG–123829–08).

DATES : Comments must be submitted on or before December 9, 2008.

ADDRESSES: Written comments may be submitted to any of the addresses specified below. Any comment that is submitted to any Department will be shared with the other Departments. Please do not submit duplicates.

Department of Labor . Comments to the Department of Labor by one of the following methods:

114, determined after application of the limitations in subsections (b), (c), (g)(1), and (h) of that section.

(g) A statement that— (1) The claimant has proof of exportation for the coal covered by the claim; or

(2) The claimant has a favorable judgment of a court of competent jurisdiction within the United States that relates to the constitutionality of any tax paid on exported coal under § 4121.

(h) If a producer has a judgment described in paragraph (g)(2) of this section, a statement that includes the caption of the case, the case docket number, the court that rendered the judgment, the date of the judgment, and a statement of the amount paid pursuant to the judgment.

(i) A statement that the claimant has no knowledge of any other entity claiming and/or receiving a credit or refund of the tax paid on the exported coal.

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