SECTION 8. PAPERWORK

REDUCTION ACT

The collection of information contained in this notice has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545–2137. 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 sections 5 and 6. This information is required to be collected and retained in order to ensure that a vehicle meets the requirements for the qualified 2or 3-wheeled plug-in electric vehicle credit under § 30D(g). This information will be used to determine whether the vehicle for which the credit is claimed by a taxpayer is property that qualifies for the credit. The collection of information is voluntary to obtain a benefit. The likely respondents are corporations and partnerships who manufacture (or, in the case of foreign manufacturers, distribute) electric vehicles.

Bulletin No. 2013–45 471 November 4, 2013

The estimated total annual reporting burden is 120 hours.

The estimated annual burden per respondent varies from 6 hours to 10 hours, depending on individual circumstances, with an estimated average burden of 8 hours to complete the certification required under this notice. The estimated number of respondents is 15.

The estimated annual frequency of responses is on occasion.

Books or records relating to a collection of information must be retained as long as 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 section 6103.