98-8320. Gasoline and Diesel Fuel Excise Tax; Special Rules for Alaska; Definitions; Correction

[Federal Register Volume 63, Number 61 (Tuesday, March 31, 1998)]
[Rules and Regulations]
[Page 15292]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-8320]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 48

[TD 8748]


Gasoline and Diesel Fuel Excise Tax; Special Rules for Alaska; 
Definitions; Correction

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correction to final regulations.

-----------------------------------------------------------------------

SUMMARY: This document contains corrections to the final regulations 
(TD 8748), which were published in the Federal Register on Friday, 
January 2, 1998 (63 FR 24). The regulations relate to gasoline and 
diesel fuel excise tax.

DATES: This correction is effective January 2, 1998.

FOR FURTHER INFORMATION CONTACT: Frank Boland [phone], (not a 
toll-free call).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of this correction are 
under section 6416.

Need for Correction

    As published, final regulations (TD 8748) contain errors that may 
prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations (TD 8748), 
which are the subject of FR Doc. 97-33988, is corrected as follows:

PART 48--[CORRECTED]

    1. On page 26, column 1, amendatory instruction ``Par. 6a.'' is 
added to read as follows:


Sec. 48.6416(a)-3  [Amended]

    Par. 6a. In Sec. 48.6416(a)-3, paragraph (b)(3)(ii) is amended by 
removing the last sentence.

    2. On page 26, column 1, amendatory instruction ``Par. 6b.'' is 
added to read as follows:


Sec. 48.6416(b)(3)-2  [Amended]

    Par. 6b. In Sec. 48.6416(b)(3)-2, paragraph (d)(6) is amended by 
removing the language ``and Sec. 48.6416(b)(4)-1''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 98-8320 Filed 3-30-98; 8:45 am]
BILLING CODE 4830-01-P