Diesel Fuel and Kerosene Excise Tax; Dye Injection, 21361-21362 [05-8235]
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Federal Register / Vol. 70, No. 79 / Tuesday, April 26, 2005 / Proposed Rules
assessed under this tariff if the Generator
were not an Intermittent Generator.
Charges for Intermittent Generator
Imbalance Service: Described below is the
methodology for calculating the charges
applicable to Intermittent Generator
Imbalances.
(1) Net Hourly Intermittent Generator
Imbalances Within the Deviation Band.
For each hour when the Intermittent
Generator’s actual generation exceeds the
amount of generation scheduled but is within
the deviation band as provided in this
Schedule, the Transmission Provider shall
compensate the Transmission Customer at a
rate equal to 100 percent of the Transmission
Provider’s System Decremental Cost at the
time of the deviation.
For each hour when the intermittent
generator’s actual generation is below the
amount of generation scheduled but is within
the deviation band as provided in this
Schedule, the Transmission Customer shall
compensate the Transmission Provider at a
rate equal to 100 percent of the Transmission
Provider’s System Incremental Cost.
(2) Net Hourly Generator Imbalances
Outside the Deviation Band.
For each hour when the Intermittent
Generator’s actual generation exceeds the
amount of generation scheduled but is
outside the deviation band (i.e., produces 110
percent or more its schedule) as provided in
this Schedule, the Transmission Provider
shall compensate the Transmission Customer
at a rate equal to 90 percent of the
Transmission Provider’s System Decremental
Cost at the time of the deviation.
For each hour when the Intermittent
Generator’s actual generation is below the
amount of generation scheduled but outside
the deviation band (i.e., produces 90 percent
or less of its schedule), as provided this
Schedule, the Transmission Customer shall
compensate the Transmission Provider at a
rate equal to 110 percent of the Transmission
Provider’s System Incremental Cost at the
time of the deviation.
Attachment B: List of Commenters in Docket
No. AD04–13–000
American Public Power Association
American Wind Energy Association (AWEA)
(Filed pre- and post-technical conference
comments and March 10, 2005 comments.)
Arkansas Public Service Commission
(Arkansas Commission)
California Edison Company
California Energy Commission
California Public Utilities Commission
(California PUC)
California Wind Energy Association
Calpine Corporation (Calpine)
Edison Electric Institute, et al. (EEI)
Electric Power Supply Association (EPSA)
National Grid USA (National Grid)
National Wind Coordinating Committee
New York Independent System Operator, Inc.
(NYISO)
New York State Department of Public Service
NorthWestern Energy Corporation
(NorthWestern Energy)
Oklahoma Municipal Power Authority
(OMPA)
PacifiCorp
Pacific Gas and Electric Company
VerDate jul<14>2003
15:27 Apr 25, 2005
Jkt 205001
PJM Interconnection L.L.C.
Renewable Northwest Project (RNP)
San Diego Gas and Electric (SDG&E)
(Comments filed late.)
Transmission Access Policy Study Group
(TAPS) (Filed pre- and post-technical
conference comments.)
Wind West Wires
Western Interstate Energy Board
Xcel Energy Services, Inc. (Xcel)
Zilkha Renewable Energy (Zilkha)
Note: Not all the commenters listed above
addressed the imbalance issue.
[FR Doc. 05–8201 Filed 4–25–05; 8:45 am]
BILLING CODE 6717–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 48
[REG–154000–04]
RIN 1545–BE04
Diesel Fuel and Kerosene Excise Tax;
Dye Injection
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking
by cross reference to temporary
regulations and notice of public hearing.
AGENCY:
SUMMARY: In the Rules and Regulations
section of this issue of the Federal
Register, the IRS is issuing temporary
regulations relating to the mechanical
dye injection of diesel fuel and
kerosene. The text of those regulations
also serves as the text of these proposed
regulations. These regulations affect
certain enterers, refiners, terminal
operators, and throughputters.
DATES: Written and electronic comments
must be received by June 27, 2005.
Requests to speak and outlines of topics
to be discussed at the public hearing
scheduled for July 19, 2005, must be
received by June 27, 2005.
ADDRESSES: Send submissions to
CC:PA:LPD:PR (REG–154000–04), room
5203, Internal Revenue Service, POB
7604, Ben Franklin Station, Washington
DC 20044. Submissions may be handdelivered Monday through Friday
between the hours of 8 a.m. and 4 p.m.
to: CC:PA:LPD:PR (REG–154000–04),
Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue,
NW., Washington, DC or submitted
electronically via the IRS Internet site
at: https://www.irs.gov/regs or via the
Federal eRuling portal at https://
www.regulations.gov (IRS and REG–
154000–04). The public hearing will be
held in the IRS Auditorium, Internal
PO 00000
Frm 00020
Fmt 4702
Sfmt 4702
21361
Revenue Building, 1111 Constitution
Avenue, NW., Washington, DC.
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations,
William Blodgett at (202) 622–3090;
concerning submissions of comments,
the hearing, and/or to be placed on the
building access list to attend the
hearing, Sonya Cruse at (202) 622–7180
(not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Paperwork Reduction Act
The collection of information
contained in this notice of proposed
rulemaking has been submitted to the
Office of Management and Budget for
review in accordance with the
Paperwork Reduction Act of 1995 (44
U.S.C. 3507(d)). Comments on the
collection of information should be sent
to the Office of Management and
Budget, Attn: Desk Officer for the
Department of the Treasury, Office of
Information and Regulatory Affairs,
Washington, DC 20503, with copies to
the Internal Revenue Service, Attn: IRS
Reports Clearance Officer,
SE:W:CAR:MP:T:T:SP, Washington, DC
20224. Comments on the collection of
information should be received by June
27, 2005.
Comments are specifically requested
concerning:
Whether the proposed collection of
information is necessary for the proper
performance of the functions of the
Internal Revenue Service, including
whether the information will have
practical utility;
The accuracy of the estimated burden
associated with the proposed collection
of information (see below);
How the quality, utility, and clarity of
the information to be collected may be
enhanced;
How the burden of complying with
the proposed collection of information
may be minimized, including through
the application of automated collection
techniques or other forms of information
technology; and
Estimates of capital or start-up costs
and costs of operation, maintenance,
and purchase of service to provide
information.
The collection of information in this
proposed regulation is in §§ 48.4082–
1(d)(2), 48.4082–1(d)(4), 48.4082–1(d)(6)
and 48.4101–1(h)(3). This collection of
information is necessary to obtain a tax
benefit. The likely recordkeepers are
terminal operators and enterers.
Estimated total annual reporting and/
or recordkeeping burden: 1,400 hours.
Estimated average annual burden
hours per recordkeeper: 7 hours.
Estimated number of respondents
and/or recordkeepers: 200.
E:\FR\FM\26APP1.SGM
26APP1
21362
Federal Register / Vol. 70, No. 79 / Tuesday, April 26, 2005 / Proposed Rules
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless it displays a valid control
number assigned by the Office of
Management and Budget.
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 26
U.S.C. 6103.
Background
Temporary regulations in the Rules
and Regulations section of this issue of
the Federal Register amend
Manufacturers and Retailers Excise
Taxes Regulations (26 CFR part 48)
under sections 4082 and 4101. The
temporary regulations set forth
requirements regarding the mechanical
dye injection systems for diesel fuel and
kerosene and are required by the
American Jobs Creation Act of 2004.
The text of those temporary regulations
also serves as the text of these proposed
regulations. The preamble to the
temporary regulations explains the
temporary regulations.
Special Analyses
It has been determined that this notice
of proposed rulemaking is not a
significant regulatory action as defined
in Executive Order 12866. Therefore, a
regulatory flexibility 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. It is
hereby certified that the collection of
information in these regulations will not
have a significant economic impact on
a substantial number of small entities.
This certification is based on the fact
that the time required to maintain the
required records and report to the IRS
is minimal and will not have a
significant impact on those small
entities. Therefore, a Regulatory
Flexibility Analysis under the
Regulatory Flexibility Act (5 U.S.C.
chapter 6) 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 Public Hearing
Before these proposed regulations are
adopted as final regulations,
consideration will be given to any
written (a signed original and eight (8)
copies) or electronic comments that are
VerDate jul<14>2003
15:27 Apr 25, 2005
Jkt 205001
submitted timely to the IRS. All
comments will be available for public
inspection and copying.
A public hearing has been scheduled
for July 19, 2005, at 10 a.m. in the IRS
Auditorium, Internal Revenue Building,
1111 Constitution Ave., NW.,
Washington, DC. All visitors must
present photo identification to enter the
building. Because of access restrictions,
visitors will not be admitted beyond the
immediate entrance area at the
Constitution Avenue entrance more
than 30 minutes before the hearing
starts. For information about having
your name placed on the building
access list to attend the hearing, see the
FOR FURTHER INFORMATION CONTACT
section of this preamble.
The rules of 26 CFR 601.601(a)(3)
apply to the hearing. Persons who wish
to present oral comments at the hearing
must submit written comments and an
outline of the topics to be discussed and
the time to be devoted to each topic
(signed original and eight copies (8)
copies) by June 27, 2005. A period of 10
minutes will be allotted to each person
for making comments. An agenda
showing the scheduling of speakers will
be prepared after the deadline for
receiving outlines has passed. Copies of
the agenda will be available free of
charge at the hearing.
Drafting Information
The principal author of these
regulations is William Blodgett, Office
of Associate Chief Counsel
(Passthroughs and Special Industries),
IRS. 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 continues to read, in part, as
follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. In § 48.4082–1, paragraphs (d)
and (e)(2) are revised to read as follows:
§ 48.4082–1 Diesel fuel and kerosene;
exemption for dyed fuel.
*
*
*
*
*
(d) [The text of this proposed
paragraph (d) is the same as the text of
PO 00000
Frm 00021
Fmt 4702
Sfmt 4702
§ 48.4082–1T(d) published elsewhere in
this issue of the Federal Register].
(e) * * *
(e)(2) [The text of this proposed
paragraph (e)(2) is the same as the text
of § 48.4082–1T(e)(2) published
elsewhere in this issue of the Federal
Register].
Par. 3. Section 48.4101–1 is amended
by revising paragraph (h)(3)(iv) to read
as follows:
§ 48.4101–1
Taxable Fuel; registration.
*
*
*
*
*
(h) * * *
(3) * * *
(iv) [The text of this proposed
paragraph (h)(3)(iv) is the same as the
text of § 48.4101–1T(h)(3)(iv) published
elsewhere in this issue of the Federal
Register].
Cono R. Namorato,
Acting Deputy Commissioner for Services and
Enforcement.
[FR Doc. 05–8235 Filed 4–25–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
31 CFR Part 103
RIN 1506–AA81
Financial Crimes Enforcement
Network; Amendment to the Bank
Secrecy Act Regulations—Imposition
of Special Measure Against Multibanka
Financial Crimes Enforcement
Network (FinCEN), Treasury.
ACTION: Notice of proposed rulemaking.
AGENCY:
SUMMARY: FinCEN is issuing this notice
of proposed rulemaking to impose a
special measure against joint stock
company Multibanka (Multibanka) as a
financial institution of primary money
laundering concern, pursuant to the
authority contained in 31 U.S.C. 5318A.
DATES: Written comments on the notice
of proposed rulemaking must be
submitted on or before May 26, 2005.
ADDRESSES: You may submit comments,
identified by RIN 1506–AA81, by any of
the following methods:
• Federal e-rulemaking Portal: https://
www.regulations.gov. Follow the
instructions for submitting comments.
• E-mail:
regcomments@fincen.treas.gov. Include
RIN 1506–AA81 in the subject line of
the message.
• Mail: FinCEN, P.O. Box 39, Vienna,
VA 22183. Include RIN 1506–AA81 in
the body of the text.
Instructions: It is preferable for
comments to be submitted by electronic
mail because paper mail in the
E:\FR\FM\26APP1.SGM
26APP1
Agencies
[Federal Register Volume 70, Number 79 (Tuesday, April 26, 2005)]
[Proposed Rules]
[Pages 21361-21362]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-8235]
=======================================================================
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 48
[REG-154000-04]
RIN 1545-BE04
Diesel Fuel and Kerosene Excise Tax; Dye Injection
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross reference to temporary
regulations and notice of public hearing.
-----------------------------------------------------------------------
SUMMARY: In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations relating to
the mechanical dye injection of diesel fuel and kerosene. The text of
those regulations also serves as the text of these proposed
regulations. These regulations affect certain enterers, refiners,
terminal operators, and throughputters.
DATES: Written and electronic comments must be received by June 27,
2005. Requests to speak and outlines of topics to be discussed at the
public hearing scheduled for July 19, 2005, must be received by June
27, 2005.
ADDRESSES: Send submissions to CC:PA:LPD:PR (REG-154000-04), room 5203,
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 4 p.m. to: CC:PA:LPD:PR (REG-154000-04),
Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue,
NW., Washington, DC or submitted electronically via the IRS Internet
site at: https://www.irs.gov/regs or via the Federal eRuling portal at
https://www.regulations.gov (IRS and REG-154000-04). The public hearing
will be held in the IRS Auditorium, Internal Revenue Building, 1111
Constitution Avenue, NW., Washington, DC.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
William Blodgett at (202) 622-3090; concerning submissions of comments,
the hearing, and/or to be placed on the building access list to attend
the hearing, Sonya Cruse at (202) 622-7180 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Paperwork Reduction Act
The collection of information contained in this notice of proposed
rulemaking has been submitted to the Office of Management and Budget
for review in accordance with the Paperwork Reduction Act of 1995 (44
U.S.C. 3507(d)). Comments on the collection of information should be
sent to the Office of Management and Budget, Attn: Desk Officer for the
Department of the Treasury, Office of Information and Regulatory
Affairs, Washington, DC 20503, with copies to the Internal Revenue
Service, Attn: IRS Reports Clearance Officer, SE:W:CAR:MP:T:T:SP,
Washington, DC 20224. Comments on the collection of information should
be received by June 27, 2005.
Comments are specifically requested concerning:
Whether the proposed collection of information is necessary for the
proper performance of the functions of the Internal Revenue Service,
including whether the information will have practical utility;
The accuracy of the estimated burden associated with the proposed
collection of information (see below);
How the quality, utility, and clarity of the information to be
collected may be enhanced;
How the burden of complying with the proposed collection of
information may be minimized, including through the application of
automated collection techniques or other forms of information
technology; and
Estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of service to provide information.
The collection of information in this proposed regulation is in
Sec. Sec. 48.4082-1(d)(2), 48.4082-1(d)(4), 48.4082-1(d)(6) and
48.4101-1(h)(3). This collection of information is necessary to obtain
a tax benefit. The likely recordkeepers are terminal operators and
enterers.
Estimated total annual reporting and/or recordkeeping burden: 1,400
hours.
Estimated average annual burden hours per recordkeeper: 7 hours.
Estimated number of respondents and/or recordkeepers: 200.
[[Page 21362]]
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless it displays a valid
control number assigned by the Office of Management and Budget.
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 26 U.S.C. 6103.
Background
Temporary regulations in the Rules and Regulations section of this
issue of the Federal Register amend Manufacturers and Retailers Excise
Taxes Regulations (26 CFR part 48) under sections 4082 and 4101. The
temporary regulations set forth requirements regarding the mechanical
dye injection systems for diesel fuel and kerosene and are required by
the American Jobs Creation Act of 2004. The text of those temporary
regulations also serves as the text of these proposed regulations. The
preamble to the temporary regulations explains the temporary
regulations.
Special Analyses
It has been determined that this notice of proposed rulemaking is
not a significant regulatory action as defined in Executive Order
12866. Therefore, a regulatory flexibility 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.
It is hereby certified that the collection of information in these
regulations will not have a significant economic impact on a
substantial number of small entities. This certification is based on
the fact that the time required to maintain the required records and
report to the IRS is minimal and will not have a significant impact on
those small entities. Therefore, a Regulatory Flexibility Analysis
under the Regulatory Flexibility Act (5 U.S.C. chapter 6) 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 Public Hearing
Before these proposed regulations are adopted as final regulations,
consideration will be given to any written (a signed original and eight
(8) copies) or electronic comments that are submitted timely to the
IRS. All comments will be available for public inspection and copying.
A public hearing has been scheduled for July 19, 2005, at 10 a.m.
in the IRS Auditorium, Internal Revenue Building, 1111 Constitution
Ave., NW., Washington, DC. All visitors must present photo
identification to enter the building. Because of access restrictions,
visitors will not be admitted beyond the immediate entrance area at the
Constitution Avenue entrance more than 30 minutes before the hearing
starts. For information about having your name placed on the building
access list to attend the hearing, see the FOR FURTHER INFORMATION
CONTACT section of this preamble.
The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who
wish to present oral comments at the hearing must submit written
comments and an outline of the topics to be discussed and the time to
be devoted to each topic (signed original and eight copies (8) copies)
by June 27, 2005. A period of 10 minutes will be allotted to each
person for making comments. An agenda showing the scheduling of
speakers will be prepared after the deadline for receiving outlines has
passed. Copies of the agenda will be available free of charge at the
hearing.
Drafting Information
The principal author of these regulations is William Blodgett,
Office of Associate Chief Counsel (Passthroughs and Special
Industries), IRS. 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 continues to read,
in part, as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. In Sec. 48.4082-1, paragraphs (d) and (e)(2) are revised
to read as follows:
Sec. 48.4082-1 Diesel fuel and kerosene; exemption for dyed fuel.
* * * * *
(d) [The text of this proposed paragraph (d) is the same as the
text of Sec. 48.4082-1T(d) published elsewhere in this issue of the
Federal Register].
(e) * * *
(e)(2) [The text of this proposed paragraph (e)(2) is the same as
the text of Sec. 48.4082-1T(e)(2) published elsewhere in this issue of
the Federal Register].
Par. 3. Section 48.4101-1 is amended by revising paragraph
(h)(3)(iv) to read as follows:
Sec. 48.4101-1 Taxable Fuel; registration.
* * * * *
(h) * * *
(3) * * *
(iv) [The text of this proposed paragraph (h)(3)(iv) is the same as
the text of Sec. 48.4101-1T(h)(3)(iv) published elsewhere in this
issue of the Federal Register].
Cono R. Namorato,
Acting Deputy Commissioner for Services and Enforcement.
[FR Doc. 05-8235 Filed 4-25-05; 8:45 am]
BILLING CODE 4830-01-P