[Federal Register Volume 61, Number 219 (Tuesday, November 12, 1996)]
[Rules and Regulations]
[Pages 58004-58009]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-28404]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 40, 48, 49, 301, 601, and 602
[TD 8685]
RIN 1545-AT25
Deposits of Excise Taxes
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations.
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SUMMARY: This document contains final regulations relating to deposits
of excise taxes. These regulations reflect changes to the law made by
the Uruguay Round Agreements Act and affect persons required to make
deposits of excise taxes. This document also removes obsolete excise
tax regulations.
EFFECTIVE DATE: November 12, 1996.
FOR FURTHER INFORMATION CONTACT: Ruth Hoffman, (202) 622-3130 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The Uruguay Round Agreements Act of 1994 amended sections 6302 (e)
and (f) (relating to deposits of excise taxes). As amended, effective
January 1, 1995, these provisions require an additional deposit in
September of each year of all excise taxes except those imposed by
section 4261 or 4271 (relating to air transportation). The taxes
imposed by sections 4261 and 4271 are scheduled to expire on December
31, 1996. If those taxes are reinstated, they will be subject to the
new deposit provisions beginning on January 1, 1997.
Temporary regulations (TD 8616) were published in the Federal
Register on August 29, 1995 (60 FR 44758), along with a notice of
proposed rulemaking (PS-8-95) cross-referencing the temporary
regulations (60 FR 44788). No written comments were received and no
public hearing was held. The proposed regulations are adopted as
revised by this Treasury decision and the corresponding temporary
regulations are removed. Explanation of revisions
The temporary regulations provide rules implementing the changes
made by the Act in a separate regulations section (Sec. 40.6302(c)-5T).
Instead of finalizing that section, this document incorporates the
amendments made by the temporary regulations into the text of
Secs. 40.6302(c)-1 through 40.6302(c)-4.
To reflect changes in technology, the 14-day rule under
Sec. 40.6302(c)-4 is amended to apply to deposits made by electronic
funds transfer.
In addition, the rules set forth in Secs. 601.104(a)(5) and
601.403(c)(2), relating to persons required to collect and pay over
tax, have been combined, revised, and moved to part 49 as Sec. 49.4291-
1.
Removal of obsolete regulations; amendments to table of OMB control
numbers
This document removes obsolete excise tax regulations under part
601 and obsolete cross-references under part 301. Also removed are
obsolete regulations relating to matters now under the jurisdiction of
the Bureau of Alcohol, Tobacco, and Firearms (ATF). Generally,
regulations pertaining to ATF procedural rules are in 27 CFR parts 70
and 71.
In addition, this document updates various entries in the Table of
OMB Numbers contained in part 602.
Special Analyses
It has been determined that this Treasury decision is not a
significant regulatory action as defined in EO 12866. Therefore, a
regulatory assessment is not required. It also has been determined that
section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5)
and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to
these regulations, and, therefore, a Regulatory Flexibility Analysis is
not required. Pursuant to section 7805(f) of the Internal Revenue Code,
the notice of proposed rulemaking preceding these regulations was
submitted to the Chief Counsel for Advocacy of the Small Business
Administration for comment on its impact on small business.
Drafting Information
The principal author of these regulations is Ruth Hoffman, Office
of Assistant Chief Counsel (Passthroughs and Special Industries).
However, other personnel from the IRS and Treasury Department
participated in their development.
List of Subjects
26 CFR Parts 40 and 48
Excise taxes, Reporting and recordkeeping requirements.
26 CFR Part 49
Excise taxes, Reporting and recordkeeping requirements, Telephone,
Transportation.
26 CFR Part 301
Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income
taxes, Penalties, Reporting and recordkeeping requirements.
26 CFR Part 601
Administrative practice and procedure, Freedom of information,
Reporting and recordkeeping requirements, Taxes.
26 CFR Part 602
Reporting and recordkeeping requirements.
Adoption of Amendments to the Regulations
Accordingly, 26 CFR parts 40, 48, 49, 301, 601, and 602 are amended
as follows:
PART 40--EXCISE TAX PROCEDURAL REGULATIONS
Paragraph 1. The authority citation for part 40 continues to read
in part as follows:
Authority: 26 U.S.C. 7805 * * *
[[Page 58005]]
Par. 1a. Section 40.6011(a)-1 is amended as follows:
1. Paragraph (c) is amended by adding a sentence to the end of the
paragraph.
2. Paragraph (d) is removed.
The addition reads as follows:
Sec. 40.6011(a)-1 Returns.
* * * * *
(c) * * * For provisions relating to obligations of a person
required to collect and pay over facilities and services excise taxes,
see Sec. 49.4291-1 of this chapter.
Sec. 40.6011(a)-2(b)(2) [Amended]
Par. 2. Section 40.6011(a)-2(b)(2) is amended by removing the
reference ``Sec. 40.6302(c)-1(e)(2)'' and adding ``Sec. 40.6302(c)-
1(f)(2)'' in its place.
Par. 3. Section 40.6302(c)-1 is amended as follows:
1. Paragraph (a) is amended by removing the parenthetical
``(relating to taxes imposed on gasoline by section 4081)'' from the
last sentence and adding ``(relating to section 4081 taxes)'' in its
place.
2. Paragraph (b)(1)(i) is amended by removing the reference
``paragraph (e)'' and adding ``paragraph (f)'' in its place.
3. Paragraph (b)(1)(ii) is removed and paragraph (b)(1)(iii) is
redesignated as paragraph (b)(1)(ii).
4. Paragraph (b)(5)(ii) is removed and paragraph (b)(5)(iii) is
redesignated as paragraph (b)(5)(ii).
5. Newly designated paragraph (b)(5)(ii) is amended by removing the
reference ``paragraph (e)(3)'' and adding ``paragraph (f)(3)'' in its
place.
6. Paragraph (b)(6)(ii) is amended by removing the language
``paragraph (b)(6)(iii) of this section (relating to deposits of
gasoline tax for September)'' and adding ``paragraph (e) of this
section (relating to deposits of 9-day rule taxes for September)'' in
its place.
7. Paragraph (b)(6)(iii) is removed.
8. Paragraphs (c)(2)(i)(A) and (c)(2)(iii)(B) are amended by
removing the parenthetical ``(16.67 percent)''.
9. Paragraph (c)(2)(iv) is removed.
10. Paragraph (c)(3)(iii) is removed and paragraph (c)(3)(iv) is
redesignated as paragraph (c)(3)(iii).
11. Paragraph (g) is removed.
12. Paragraphs (e) and (f) are redesignated as paragraphs (f) and
(g), respectively, and a new paragraph (e) is added.
13. Newly designated paragraph (f)(3)(ii) is amended by removing
the reference ``paragraph (e)(3)'' and adding ``paragraph (f)(3)'' in
its place.
The addition reads as follows:
Sec. 40.6302(c)-1 Use of Government depositaries.
* * * * *
(e) Special rules for September--(1) Deposits required. In the case
of deposits of 9-day rule taxes for the second semimonthly period in
September, separate deposits are required for the period September
16th-26th and the period September 27th-30th.
(2) Amount of deposit. The deposits of 9-day rule taxes for the
period September 16th-26th and the period September 27th-30th must be
not less than the amount of net tax liability for 9-day rule taxes
incurred during the respective periods. The net tax liability incurred
during these periods may be computed by--
(i) Determining the amount of net tax liability reasonably expected
to be incurred during the second semimonthly period in September;
(ii) Treating \11/15\ of that amount as the net tax liability
incurred during the period September 16th-26th; and
(iii) Treating the remainder of the amount determined under
paragraph (e)(2)(i) of this section (adjusted to reflect net tax
liability actually incurred through the end of September) as the net
tax liability incurred during the period September 27th-30th.
(3) Time to deposit--(i) In general. The deposit of 9-day rule
taxes required for the period beginning September 16th must be made by
September 29. The deposit required for the period ending September 30th
must be made at the time prescribed in paragraph (b)(6)(i) of this
section for making deposits for the second semimonthly period in
September.
(ii) Due date on Saturday or Sunday. A deposit that would otherwise
be due on September 29 must be made by September 28 if September 29 is
a Saturday and by September 30 if September 29 is a Sunday.
(4) Safe harbor rule based on look-back quarter liability. The safe
harbor rule in paragraph (c)(2)(i) of this section does not apply to 9-
day rule taxes for the third calendar quarter unless--
(i) The deposit of 9-day rule taxes for the period September 16th-
26th is not less than \11/90\ of the net tax liability reported for 9-
day rule taxes for the look-back quarter; and
(ii) The total deposit of 9-day rule taxes for the second
semimonthly period in September is not less than \1/6\ of the net tax
liability reported for 9-day rule taxes for the look-back quarter.
(5) Safe harbor rule based on current liability. The safe harbor
rule of paragraph (c)(3)(i) of this section does not apply to 9-day
rule taxes for the third calendar quarter unless--
(i) The deposit of 9-day rule taxes for the period September 16th-
26th is not less than 69.67 percent of the net tax liability for 9-day
rule taxes for the second semimonthly period in September; and
(ii) The total deposit of 9-day rule taxes for the second
semimonthly period in September is not less than 95 percent of the net
tax liability for 9-day rule taxes for that semimonthly period.
(6) Persons not required to use electronic funds transfer. In the
case of a person that is not required to deposit excise taxes by
electronic funds transfer (a non-EFT depositor), the rules of this
paragraph (e) apply with the following modifications:
(i) The periods for which separate deposits must be made are
September 16th-25th and September 26th-30th.
(ii) The deposit required for the period beginning September 16th
must be made by September 28. A deposit that would otherwise be due on
September 28 must be made by September 27 if September 28 is a Saturday
and by September 29 if September 28 is a Sunday.
(iii) The generally applicable fractions and percentage are
modified to reflect the different deposit periods in accordance with
the following table:
------------------------------------------------------------------------
Generally applicable fractions and Modifications for non-EFT
percentage depositors
------------------------------------------------------------------------
11/15.................................. 10/15.
11/90.................................. 10/90.
69.67 percent.......................... 63.33 percent.
------------------------------------------------------------------------
(7) Effective date. This paragraph (e) is effective August 1, 1995,
for all 9-day rule taxes except those imposed by section 4261 or 4271.
For taxes imposed by section 4261 or 4271, this paragraph (e) applies
beginning January 1, 1997.
* * * * *
Par. 4. Section 40.6302(c)-2 is amended as follows:
1. Paragraphs (b)(2)(i)(A) and (b)(2)(ii)(B) are amended by
removing the parenthetical ``(16.67 percent)''.
2. Paragraph (c) is revised.
The revision reads as follows:
Sec. 40.6302(c)-2 Special rules for use of Government depositaries
under section 4681.
* * * * *
(c) Special rules for September--(1) Deposits required. In the case
of deposits of 30-day rule taxes for the first semimonthly period in
September, separate deposits are required for the period September 1st-
11th and the period September 12th-15th.
(2) Amount of deposit. The deposits of 30-day rule taxes for the
period September 1st-11th and the period September 12th-15th must be
not less
[[Page 58006]]
than the amount of net tax liability for 30-day rule taxes incurred
during the respective periods. The net tax liability incurred during
these periods may be computed by--
(i) Determining the amount of net tax liability incurred during the
first semimonthly period in September (or, if semimonthly liability is
computed by dividing monthly liability by two, the amount reasonably
expected to be incurred);
(ii) Treating \11/15\ of that amount as the net tax liability
incurred during the period September 1st-11th; and
(iii) Treating the remainder of the amount determined under
paragraph (c)(2)(i) of this section (adjusted, if that amount is based
on reasonable expectations, to reflect net tax liability actually
incurred through the end of September) as the net tax liability
incurred during the period September 12th-15th.
(3) Time to deposit--(i) In general. The deposit required for the
period beginning September 1st and the deposit for the second
semimonthly period in August must be made by September 29. The deposit
required for the period ending September 15th must be made at the time
prescribed in paragraph (b)(1)(i) of this section for making deposits
for the first semimonthly period in September.
(ii) Due date on Saturday or Sunday. A deposit that would otherwise
be due on September 29 must be made by September 28 if September 29 is
a Saturday and by September 30 if September 29 is a Sunday.
(4) Safe harbor rule based on look-back quarter liability. The safe
harbor rule of paragraph (b)(2)(i) of this section does not apply for
the third calendar quarter unless--
(i) The deposit of 30-day rule taxes for the period September 1st-
11th is not less than \11/90\ of the net tax liability reported for 30-
day rule taxes for the look-back quarter; and
(ii) The total deposit of 30-day rule taxes for the first
semimonthly period in September is not less than \1/6\ of the net tax
liability reported for 30-day rule taxes for the look-back quarter.
(5) Safe harbor rule based on current liability. The safe harbor
rule of paragraph (b)(3) of this section does not apply for the third
calendar quarter unless--
(i) The deposit of 30-day rule taxes for the period September 1st-
11th is not less than 69.67 percent of the net tax liability for 30-day
rule taxes for the first semimonthly period in September; and
(ii) The total deposit of 30-day rule taxes for the first
semimonthly period in September is not less than 95 percent of the net
tax liability for 30-day rule taxes for that semimonthly period.
(6) Persons not required to use electronic funds transfer. In the
case of a person that is not required to deposit excise taxes by
electronic funds transfer (a non-EFT depositor), the rules of this
paragraph (c) apply with the following modifications:
(i) The periods for which separate deposits must be made are
September 1st-10th and September 11th-15th.
(ii) The deposit required for the period beginning September 1st
and the deposit required for the second semimonthly period in August
must be made by September 28. A deposit that would otherwise be due on
September 28 must be made by September 27 if September 28 is a Saturday
and by September 29 if September 28 is a Sunday.
(iii) The generally applicable fractions and percentage are
modified to reflect the different deposit periods in accordance with
the following table:
------------------------------------------------------------------------
Generally applicable fractions and Modifications for non-EFT
percentage depositors
------------------------------------------------------------------------
11/15.................................. 10/15.
11/90.................................. 10/90.
69.67 percent.......................... 63.33 percent.
------------------------------------------------------------------------
(7) Effective date. This paragraph (c) is effective August 1, 1995.
Par. 5. Section 40.6302(c)-3 is amended as follows:
1. In paragraph (b)(1)(ii), first sentence, the language ``deposits
to'' is removed and ``deposits of'' is added in its place.
2. In paragraph (b)(3), first sentence, the language ``durina'' is
removed and ``during a'' is added in its place.
3. Paragraphs (f) and (g) are redesignated as paragraphs (g) and
(h), respectively, and a new paragraph (f) is added.
4. In newly designated paragraph (h), first sentence, the language
``This section'' is removed and ``Except as otherwise provided, this
section'' is added in its place.
The addition reads as follows:
Sec. 40.6302(c)-3 Special rules for use of Government depositaries
under chapter 33.
* * * * *
(f) Special rules for September--(1) Deposits required. In the case
of alternative method taxes charged (that is, included in amounts
billed or tickets sold) during the first semimonthly period in
September, separate deposits are required for the taxes charged during
the period September 1st-11th and the period September 12th-15th.
(2) Time to deposit--(i) In general. The deposit required for
alternative method taxes charged during the period beginning September
1st must be made by September 29. The deposit required for alternative
method taxes charged during the period ending September 15th must be
made at the time prescribed in paragraph (c) of this section for making
deposits for the first semimonthly period in October.
(ii) Due date on Saturday or Sunday. A deposit that would otherwise
be due on September 29 must be made by September 28 if September 29 is
a Saturday and by September 30 if September 29 is a Sunday.
(3) Amount of deposit. The deposits of alternative method taxes
required for the period September 1st-11th and the period September
12th-15th must be not less than the amount of alternative method taxes
charged during the respective periods. The amount of alternative method
taxes charged during these periods may be computed by--
(i) Determining the net amount of alternative method taxes
reflected in the separate account for the first semimonthly period in
September (or one-half of the net amount of alternative method taxes
reasonably expected to be reflected in the separate account for the
month of September);
(ii) Treating \11/15\ of that amount as the amount of taxes charged
during the period September 1st-11th; and
(iii) Treating the remainder of the amount determined under
paragraph (f)(3)(i) of this section (adjusted, if that amount is based
on reasonable expectations, to reflect actual taxes charged through the
end of September) as the amount charged during the period September
12th-15th.
(4) Safe harbor rule based on look-back quarter liability. The safe
harbor rule of Sec. 40.6302(c)-1(c)(2)(i) does not apply for the fourth
calendar quarter unless--
(i) The deposit for alternative method taxes charged during the
period September 1st-11th is not less than \11/90\ of the net tax
liability reported for alternative method taxes for the look-back
quarter; and
(ii) The total deposit for alternative method taxes charged during
the first semimonthly period in September is not less than \1/6\ of the
net tax liability reported for alternative method taxes for the look-
back quarter.
(5) Safe harbor rule based on current liability. The safe harbor
rule of Sec. 40.6302(c)-1(c)(3)(i) does not apply for the fourth
calendar quarter unless--
(i) The deposit for alternative method taxes charged during the
period September 1st-11th is not less than 69.67 percent of the
alternative method
[[Page 58007]]
taxes charged during the first semimonthly period in September; and
(ii) The total deposit for alternative method taxes charged during
the first semimonthly period in September is not less than 95 percent
of the alternative method taxes charged during that semimonthly period.
(6) Persons not required to use electronic funds transfer. In the
case of a person that is not required to deposit excise taxes by
electronic funds transfer (a non-EFT depositor), the rules of this
paragraph (f) apply with the following modifications:
(i) The taxes for which separate deposits must be made are the
taxes charged during the periods September 1st-10th and September 11th-
15th.
(ii) The deposit required for taxes charged during the period
beginning September 1st must be made by September 28. A deposit that
would otherwise be due on September 28 must be made by September 27 if
September 28 is a Saturday and by September 29 if September 28 is a
Sunday.
(iii) The generally applicable fractions and percentage are
modified to reflect the different deposit periods in accordance with
the following table:
------------------------------------------------------------------------
Generally applicable fractions and Modifications for non-EFT
percentage depositors
------------------------------------------------------------------------
11/15.................................. 10/15.
11/90.................................. 10/90.
69.67 percent.......................... 63.33 percent.
------------------------------------------------------------------------
(7) Effective date. This paragraph (f) is effective August 1, 1995,
for all taxes except those imposed by section 4261 or 4271. For taxes
imposed by section 4261 or 4271, this paragraph (f) applies beginning
January 1, 1997.
* * * * *
Par. 6. Section 40.6302(c)-4 is amended as follows:
1. Paragraph (a) is amended by revising the first sentence and
removing the second sentence.
2. Paragraph (b)(1) is amended by removing the language ``transfer
between accounts with the same Government depositary'' in the first
sentence and adding ``electronic funds transfer'' in its place.
3. Paragraph (d) is redesignated as paragraph (e) and a new
paragraph (d) is added.
4. Newly designated paragraph (e) is amended by removing the
language ``Highway Act'' and adding ``Highway Revenue Act'' in its
place.
The revision and addition read as follows:
Sec. 40.6302(c)-4 Special rule for use of Government depositaries
under section 4081.
(a) Overview. This section sets forth a special rule for deposits
of taxes imposed by section 4081.* * *
* * * * *
(d) Special rules for September. Deposits of 14-day rule taxes for
the second semimonthly period in September must be made in the manner
prescribed by Sec. 40.6302(c)-1(e) applied with the following
modifications:
(1) Each reference to 9-day rule taxes is treated, instead, as a
reference to 14-day rule taxes.
(2) The deposit required for the period ending September 30th must
be made at the time prescribed in paragraph (b) of this section (rather
than at the time prescribed in Sec. 40.6302(c)-1(b)(6)(i)).
* * * * *
Sec. 40.6302(c)-5T [Removed]
Par. 7. Section 40.6302(c)-5T is removed.
Sec. 40.9999-1 [Amended]
Par. 8. Section 40.9999-1 is amended as follows:
1. Example 1(iii) is amended by removing the parenthetical
``(Sec. 40.6302(c)-1(e)(2))'' and adding ``(Sec. 40.6302(c)-1(f)(2))''
in its place.
2. Example 3 is amended by:
a. Removing the language ``diesel fuel'' and adding ``aviation
fuel'' in its place in the following locations:
i. Example 3, heading.
ii. Example 3(i)(1), each time it appears in the first sentence.
iii. Example 3(i)(1), second and third sentences.
iv. Example 3(i)(4), second sentence.
v. Example 3(ii), fourth and seventh sentences.
vi. Example 3(iii), third sentence.
vii. Example 3(iv), second sentence.
b. In Example 3(iii), second sentence, removing the parenthetical
``(Sec. 40.6302(c)-1(e)(3))'' and adding ``(Sec. 40.6302(c)-1(f)(3))''
in its place.
PART 48--MANUFACTURERS AND RETAILERS EXCISE TAXES
Par. 9. The authority citation for part 48 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
Sec. 48.4082-2 [Amended]
Par. 9a. In Sec. 48.4082-2, paragraph (a) is amended by removing
the reference ``section 6714'' and adding ``section 6715'' in its
place.
Sec. 48.4083-1 [Amended]
Par. 10. Section 48.4083-1 is amended as follows:
1. In paragraph (b)(1) introductory text, first sentence, the
reference ``section 6714(a)'' is removed and ``section 6715(a)'' is
added in its place.
2. In paragraph (d)(1), second sentence, the reference ``section
6714'' is removed and ``section 6715'' is added in its place.
Sec. 48.6427-7 [Removed]
Par. 11. Section 48.6427-7 is removed.
Sec. 48.6714-1 [Redesignated as Sec. 48.6715-1]
Par. 12. Section 48.6714-1 is redesignated as Sec. 48.6715-1.
Par. 13. In newly designated Sec. 48.6715-1, the first and second
sentences of paragraph (a) introductory text are amended by removing
the reference ``section 6714(a)'' and adding ``section 6715(a)'' in its
place.
PART 49--FACILITIES AND SERVICES EXCISE TAXES
Par. 14. The authority citation for part 49 continues to read as
follows:
Authority: 26 U.S.C. 7805.
Par. 14a. Subpart F, consisting of Sec. 49.4291-1, is added to read
as follows:
Subpart F--Collection of Tax By Persons Receiving Payment
Sec. 49.4291-1 Persons receiving payment must collect tax.
Except as otherwise provided in section 4263(a), every person
receiving any payment for facilities or services on which a tax is
imposed upon the payor thereof under chapter 33 shall collect the
amount of the tax from the person making that payment. Under section
7501, all taxes collected in this manner are held by the collecting
agent in trust for the United States. If the person from whom the tax
is required to be collected refuses to pay it or if for any reason it
is impossible for the collecting agent to collect the tax from that
person, the collecting agent is required to report to the district
director the name and address of that person, the nature of the
facility provided or service rendered, the amount paid therefore, and
the date on which paid. Upon receipt of this information the district
director will proceed against the person to whom the facilities were
provided or the services rendered to assert the amount of tax due,
affording that person the same district conference, protest, and
appellate rights as are available to other excise taxpayers. In
addition, when a field or office audit of a collecting agent's records,
or of a taxpayer's records, discloses that the collecting agent failed
during prior reporting
[[Page 58008]]
periods to collect taxes due, the district director may assert those
taxes directly against the person to whom the facilities were provided
or the services rendered, whether or not the collecting agent had
attempted collection or the person liable for the tax had refused
payment thereof.
PART 301--PROCEDURE AND ADMINISTRATION
Par. 15. The authority citation for part 301 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
Sec. 301.6156-1 [Removed]
Par. 15a. Section 301.6156-1 is removed.
Sec. 301.6206-1 [Removed]
Par. 16. Section 301.6206-1 is removed.
Secs. 301.6415-1 through 301.6421-1 and 301.6423-1 [Removed]
Par. 17. Sections 301.6415-1 through 301.6421-1 and 301.6423-1 are
removed.
Sec. 301.6675-1 [Removed]
Par. 18. Section 301.6675-1 is removed.
Par. 19. The undesignated center heading following Sec. 301.6905-1
is revised to read as follows:
Licensing
Par. 20. The undesignated center heading preceding Sec. 301.7001-1
is removed.
Par. 21. The undesignated center heading preceding Sec. 301.7011-1
is removed.
Sec. 301.7011-1 [Removed]
Par. 22. Section 301.7011-1 is removed.
Sec. 301.7232-1 [Removed]
Par. 23. Section 301.7232-1 is removed.
Sec. 301.7328-1 [Removed]
Par. 24. Section 301.7328-1 is removed.
PART 601--STATEMENT OF PROCEDURAL RULES
Par. 25. The authority citation for part 601 continues to read as
follows:
Authority: 5 U.S.C. 301 and 552.
Sec. 601.101 [Amended]
Par. 25a. Section 601.101 is amended as follows:
1. Paragraph (b) is amended by removing the seventh sentence and
the last sentence.
2. Paragraph (c) is removed.
Par. 26. Section 601.102 is amended as follows:
1. Paragraphs (b)(2)(i) and (b)(2)(ii) are revised.
2. Paragraphs (b)(2)(iii), (b)(2)(iv), and (c) are removed.
The revisions read as follows:
Sec. 601.102 Classification of taxes collected by the Internal Revenue
Service.
* * * * *
(b) * * *
(2) * * *
(i) Employment taxes.
(ii) Miscellaneous excise taxes collected by return.
* * * * *
Sec. 601.104 [Amended]
Par. 27. Section 601.104 is amended as follows:
1. Paragraphs (a)(4) and (a)(5) are removed.
2. Paragraph (c)(4) is amended by removing the eighth and ninth
sentences.
Sec. 601.201 [Amended]
Par. 28. In Sec. 601.201, paragraph (a)(2) is amended by removing
the last sentence.
Sec. 601.202 [Amended]
Par. 29. In Sec. 601.202, paragraph (c)(1) is amended by removing
the parenthetical ``(other than the manufacturers excise tax on
firearms arising from application of sections 4181 and 4182 of the
Internal Revenue Code of 1954)''.
Sec. 601.203 [Amended]
Par. 30. In Sec. 601.203, paragraph (a)(1) is amended by removing
the last sentence.
Subpart C--[Removed and Reserved]
Par. 31. Subpart C of part 601 is removed and reserved.
Par. 32. The heading for subpart D of part 601 is revised to read
as follows:
Subpart D--Provisions Special to Certain Employment Taxes
Secs. 601.402 through 601.405 [Removed]
Par. 33. Sections 601.402 through 601.405 are removed.
Subpart J--[Removed]
Par. 34. Subpart J of part 601 is removed.
PART 602--OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
Par. 35. The authority citation for part 602 continues to read as
follows:
Authority: 26 U.S.C. 7805.
Par. 35a. In Sec. 602.101, paragraph (c) is amended by:
1. Removing the following entries from the table:
Sec. 602.101 OMB Control numbers.
* * * * *
(c) * * *
------------------------------------------------------------------------
Current OMB
CFR part or section where identified and described control No.
------------------------------------------------------------------------
* * * * *
48.0-3..................................................... 1545-0685
* * * * *
48.4102-1.................................................. 1545-0023
1545-0725
* * * * *
48.4221-8.................................................. 1545-0023
48.4221-9.................................................. 1545-0023
* * * * *
48.6427-7.................................................. 1545-0143
1545-0162
* * * * *
48.6675-1.................................................. 1545-0723
* * * * *
301.7011-1................................................. 1545-0123
* * * * *
601.104.................................................... 1545-0023
1545-0233
* * * * *
601.201.................................................... 1545-0819
* * * * *
601.402.................................................... 1545-0014
601.403.................................................... 1545-0023
* * * * *
------------------------------------------------------------------------
2. Adding entries in numerical order to the table to read as
follows:
Sec. 602.101 OMB Control numbers.
* * * * *
(c) * * *
------------------------------------------------------------------------
Current OMB
CFR part or section where identified and described control No.
------------------------------------------------------------------------
* * * * *
601.104.................................................... 1545-0233
* * * * *
601.201.................................................... 1545-0019
1545-0819
* * * * *
601.401.................................................... 1545-0257
601.504.................................................... 1545-0150
* * * * *
------------------------------------------------------------------------
[[Page 58009]]
Margaret Milner Richardson,
Commissioner of Internal Revenue.
Approved: June 26, 1996.
Donald C. Lubick,
Acting Assistant Secretary of the Treasury.
[FR Doc. 96-28404 Filed 11-8-96; 8:45 am]
BILLING CODE 4830-01-U
