02-20908. Excise Taxes; Definition of Highway Vehicle

AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Extension of time for comments and requests for a public hearing.

SUMMARY:

This document provides notice of an extension of time for submitting comments and requests for a public hearing concerning the notice of proposed rulemaking relating to the definition of a highway vehicle. This document extends the period for the submission of comments and requests for a public hearing to December 4, 2002.

DATES:

Written or electronic comments and requests for a public hearing must be received by December 4, 2002.

ADDRESSES:

Send submissions to: CC:ITA:RU (REG-103829-99), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 5 p.m. to: CC:ITA:RU (REG-103829-99), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit electronic comments directly to the IRS Internet site at http://www.irs.gov/​regs.

SUPPLEMENTARY INFORMATION:

On June 6, 2002, a notice of proposed rulemaking (REG-103829-99) was published in the Federal Register (67 FR 38913) relating to the definition of highway vehicle requesting submissions of comments and requests for a public hearing on September 4, 2002. The deadline for submitting comments and requests for a public hearing is extended to December 4, 2002.

Cynthia E. Grigsby,

Chief, Regulations Unit, Associate Chief Counsel, (Income Tax and Accounting).