[Federal Register Volume 61, Number 243 (Tuesday, December 17, 1996)]
[Proposed Rules]
[Pages 66246-66247]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-31856]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 48
[REG-247678-96]
RIN 1545-AU53
Gasoline and Diesel Fuel Excise Tax; Special Rules for Alaska;
Definition of Aviation Gasoline and Kerosene
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Proposed rule and notice of proposed rulemaking by cross-
reference to temporary regulations.
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SUMMARY: In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations relating to
the application of the diesel fuel excise tax to fuel used in Alaska.
The text of those temporary regulations also serves as a portion of the
text of these proposed regulations. This document also contains other
proposed regulations relating to gasoline and diesel fuel excise taxes.
The proposed regulations implement certain changes made by the Omnibus
Budget Reconciliation Act of 1993 and the Small Business Job Protection
Act of 1996 and affect certain enterers, refiners, retailers, terminal
operators, throughputters, and users.
DATES: Written comments and requests for a public hearing must be
received by March 17, 1997.
ADDRESSES: Send submissions to: CC:DOM:CORP:R (REG-247678-96), room
5226, Internal Revenue Service, POB 7604, Ben Franklin Station,
Washington, DC 20044. Submissions may be hand delivered between the
hours of 8 a.m. and 5 p.m. to: CC:DOM:CORP:R (REG-247678-96), Courier's
Desk, Internal Revenue Service, 1111 Constitution Avenue, NW,
Washington, DC. Alternatively, taxpayers may submit comments
electronically via the Internet by selecting the ``Tax Regs'' option on
the IRS Home Page, or by submitting comments directly to the IRS
Internet site at http://www.irs.ustreas.gov/prod/tax__regs/comments/
html.
FOR FURTHER INFORMATION CONTACT: Frank Boland (202) 622-3130 (not a
toll-free call).
SUPPLEMENTARY INFORMATION:
Background
Temporary regulations published in the Rules and Regulations
section of this issue of the Federal Register provide rules relating to
diesel fuel that is removed, entered, or sold in the state of Alaska.
The text of those temporary regulations also serves as the text of
these proposed regulations relating to Alaska. The preamble to the
temporary regulations explains the temporary rules.
In addition, this document proposes definitions of aviation
gasoline, for purposes of the tax on aviation gasoline as added by the
Small Business Job Protection Act of 1996, and kerosene, for purposes
of the tax on diesel fuel. These definitions are based on definitions
used by the Department of Energy. This document also proposes changes
to the effective date of proposed regulations relating to gasoline and
diesel fuel that were published in the Federal Register on March 14,
1996 (61 FR 10490).
Special Analyses
It has been determined that this notice of proposed rulemaking 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) does not apply to these regulations and, because these
regulations do not impose on small entities a collection of information
requirement, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does
not apply. Therefore, a Regulatory Flexibility Analysis is not
required. Pursuant to section 7805(f) of the Internal Revenue Code,
this notice of proposed rulemaking will be submitted to the Chief
Counsel for Advocacy of the Small Business Administration for comment
on its impact on small business.
Comments and Requests for a Public Hearing
Before these proposed regulations are adopted as final regulations,
consideration will be given to any written comments (a signed original
and eight (8) copies) that are submitted timely to the IRS. All
comments will be available for public inspection and copying. A public
hearing may be scheduled if requested in writing by a person that
timely submits written comments. If a public hearing is scheduled, a
notice of the date, time, and place for the hearing will be published
in the Federal Register.
Drafting Information
The principal author of these regulations is Frank Boland, 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 in 26 CFR Part 48
Excise taxes, Reporting and recordkeeping requirements.
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 48 is proposed to be amended as follows:
PART 48--MANUFACTURERS AND RETAILERS EXCISE TAXES
Paragraph 1. The authority citation for part 48 is amended by
adding an entry in numerical order to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Section 48.4082-5 also issued under 26 U.S.C. 4082. * * *
Par. 2. Section 48.4081-1 is amended as follows:
1. Paragraph (b) is amended by adding new definitions in
alphabetical order.
2. The second sentence of paragraph (c)(2)(i) is amended by adding
the language ``aviation fuel (as defined in section 4093(a)),'' after
``does not include''.
3. Paragraph (d) is revised.
The additions and revision read as follows:
Sec. 48.4081-1 Taxable fuel; definitions.
* * * * *
(b) * * *
* * * * *
Aviation gasoline means all special grades of gasoline that are
suitable for use in aviation reciprocating engines, as described in
ASTM Specification D 910 and Military Specification MIL-G-5572 (For
availability see paragraph (c)(2)(i) of this section.).
* * * * *
Kerosene means No. 1-K and No. 2-K kerosene described in ASTM
Specification D 3699 (the specification), applied without regard to any
agreement permitted by the specification (For availability see
paragraph (c)(2)(i) of this section.). Any other fuel is not kerosene
even if an agreement permitted by the specification modifies the
applicable requirements and the fuel is treated as kerosene under the
agreement.
* * * * *
(d) Effective date. This section is effective January 1, 1994,
except that in paragraph (b) of this section the
[[Page 66247]]
definitions of aviation gasoline and kerosene are effective on the date
the final regulations are published in the Federal Register.
Par. 3. In Sec. 48.4081-8(c) (as proposed to be added in the
Federal Register for March 14, 1996 (61 FR 10491)), the language
``October 1, 1996.'' is removed and ``the date that is 60 days after
the date that the final regulations are published in the Federal
Register.'' is added in its place.
Par. 4. In Sec. 48.4082-1(d)(7) (as proposed in the Federal
Register for March 14, 1996 (61 FR 10491)), the language ``April 1,
1997.'' is removed and ``the date that is 180 days after the date that
the final regulations are published in the Federal Register.'' is added
in its place.
Par. 5. Section 48.4082-5 is added to read as follows:
Sec. 48.4082-5 Diesel fuel; Alaska.
[The text of this proposed section is the same as the text of
Sec. 48.4082-5T published elsewhere in this issue of the Federal
Register].
Par. 6. Section 48.6715-2 is added to read as follows:
Sec. 48.6715-2 Application of section 6715(a)(3) to Alaska.
[The text of this proposed section is the same as the text of
Sec. 48.6715-2T published elsewhere in this issue of the Federal
Register].
Margaret Milner Richardson,
Commissioner of Internal Revenue.
[FR Doc. 96-31856 Filed 12-16-96; 8:45 am]
BILLING CODE 4830-01-P
