Entry of Taxable Fuel, 41222-41224 [E7-14491]
Download as PDF
<![CDATA[
41222
Federal Register / Vol. 72, No. 144 / Friday, July 27, 2007 / Rules and Regulations
§ 14.100 List of standing advisory
committees.
*
*
*
*
*
(a) * * *
(4) Risk Communication Advisory
Committee.
(i) Date established: June 19, 2007.
(ii) Function: The committee advises
the Commissioner and designees on
strategies and programs designed to
communicate to the public the risks and
benefits of FDA-regulated products so as
to facilitate optimal use of these
products. The committee also reviews
and evaluates research relevant to such
communication to the public by both
FDA and other entities. It also facilitates
interactively sharing risk and benefit
information with the public to enable
people to make informed independent
judgments about use of FDA-regulated
products.
*
*
*
*
*
Dated: July 17, 2007.
Randall W. Lutter,
Deputy Commissioner for Policy.
[FR Doc. E7–14498 Filed 7–26–07; 8:45 am]
BILLING CODE 4160–01–S
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 48 and 602
[TD 9346]
RIN 1545–BC08
Entry of Taxable Fuel
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulations and removal of
temporary regulations.
AGENCY:
mstockstill on PROD1PC66 with RULES
SUMMARY: This document contains final
regulations relating to the tax on the
entry of taxable fuel into the United
States. The final regulations affect
enterers of taxable fuel, other importers
of record, and certain sureties.
DATES: Effective Date: These regulations
are effective July 27, 2007.
Applicability Dates: For dates of
applicability, see §§ 48.4081–1(f) and
48.4081–3(j).
FOR FURTHER INFORMATION CONTACT:
Celia Gabrysh at (202) 622–3130 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Paperwork Reduction Act
The collection of information
contained in these final regulations has
been reviewed and approved by the
Office of Management and Budget in
accordance with the Paperwork
VerDate Aug<31>2005
17:44 Jul 26, 2007
Jkt 211001
Reduction Act (44 U.S.C. 3507) under
control number 1545–1897. The
collection of information in these final
regulations is in § 48.4081–3(c)(2)(iii)
and (iv). This collection of information
allows certain importers of record and
sureties to avoid liability for the tax on
the entry of taxable fuel into the United
States.
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.
The estimated annual burden per
respondent and/or recordkeeper varies
from 15 minutes to 2.25 hours,
depending on individual circumstances,
with an estimated average of 1.25 hours.
Comments concerning the accuracy of
this burden estimate and suggestions for
reducing this burden should be sent to
the Internal Revenue Service, Attn: IRS
Reports Clearance Officer,
SE:W:CAR:MP:T:T:SP, Washington, DC
20224, and the Office of Management
and Budget, Attn: Desk Officer for the
Department of the Treasury, Office of
Information and Regulatory Affairs,
Washington, DC 20503.
Books or records relating to this
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
This document amends the
Manufacturers and Retailers Excise Tax
Regulations (26 CFR part 48) to provide
rules relating to the tax that section
4081 of the Internal Revenue Code
(Code) imposes on the entry of taxable
fuel into the United States. On July 30,
2004, a temporary regulation (TD 9145,
69 FR 45587) relating to this topic was
published in the Federal Register. A
notice of proposed rulemaking (REG–
120616–03, 69 FR 45631) crossreferencing the temporary regulations
was published in the Federal Register
on the same day. Written and electronic
comments were received and a public
hearing was held on January 12, 2005.
After considering the written comments
and the comments made at the public
hearing, the proposed regulations are
adopted as revised by this Treasury
decision, and the corresponding
temporary regulations are removed.
The temporary and proposed
regulations. Effective September 28,
2004, the temporary regulations provide
that the importer of record (under
Customs law) of taxable fuel is jointly
PO 00000
Frm 00008
Fmt 4700
Sfmt 4700
and severally liable with the enterer for
the tax imposed on the entry of taxable
fuel if the importer of record is not the
enterer (that is, the importer of record is
a customs broker engaged by the
enterer) and the enterer is not a taxable
fuel registrant. Under the law in effect
before September 28, 2004, an importer
of record’s Customs bond could have
been charged for any unpaid tax
imposed on the entry of fuel imported
under the bond. The preamble of the
temporary regulations stated, however,
that the IRS would not charge the
Customs bond for the tax imposed on an
entry of fuel occurring before September
28, 2004. In addition, the temporary
regulations provide that the Customs
bond posted with respect to the
importation of fuel will not be charged
for the tax imposed on an entry of fuel
occurring after September 27, 2004, if
the enterer is a taxable fuel registrant or
the surety believes, based on the
enterer’s certification, that the enterer is
a taxable fuel registrant.
Public comments. One commentator
that represents an association of road
builders supported the proposed and
temporary regulations, calling them one
of a series of important initiatives
necessary to combat fuel tax evasion
and finance the Highway Trust Fund.
Several commentators that represent
tribal interests in the state of New York
opposed the regulations. They
maintained that the regulations will
cause fuel prices to increase at service
stations located on tribal reservations.
These higher fuel prices will reduce
sales and result in the loss of several
hundred tribal jobs. In addition, a
reduction in sales at these stations
would cause a decrease in receipts from
the tribal tax on fuel sold on the
reservations. This tax funds general
tribal government services, including
police, health, and welfare programs.
Many of these commentators also
suggested that the Treasury Department
and the IRS failed to comply with
section 5 of Executive Order 13175 (65
FR 6724) and Executive Order 12866 (58
FR 51735), which generally requires
each Federal agency to consult with
tribal officials before the promulgation
of any regulation that ‘‘has tribal
implications’’ or that ‘‘imposes
substantial direct compliance costs on
Indian tribal governments.’’
The final regulations. This Treasury
decision adopts the proposed rules as
final regulations without substantive
change. Because the cross-reference
notice of proposed rulemaking referred
to the text of temporary rules, the
Treasury decision includes the
nonsubstantive, clerical changes need to
E:\FR\FM\27JYR1.SGM
27JYR1
Federal Register / Vol. 72, No. 144 / Friday, July 27, 2007 / Rules and Regulations
mstockstill on PROD1PC66 with RULES
incorporate the temporary rule text into
the final regulations.
The rules in these regulations address
the nonpayment of tax on fuel that is
entered into the United States. An
enterer’s failure to pay this tax not only
gives it a competitive price advantage
over its compliant competitors, but it
also deprives the United States Treasury
of revenue intended for the Highway
Trust Fund. The final regulations do not
impose a new tax burden on enterers of
taxable fuel. Instead, the regulations
simply provide the IRS with an
additional enforcement tool to collect
the tax that is owed under existing law
and give an additional incentive for
enterers to be registered.
The imposition of tax on the entry of
fuel sold on reservations results not
from these regulations but from the
statute, which does not provide an
exemption from the tax for fuel sold on
reservations. The only effect of these
regulations is to improve the ability of
the IRS to apply the tax consistently and
fairly with respect to all taxpayers
subject to the tax, without regard to
whether or not the fuel is ultimately
sold on tribal reservations.
The Treasury Department and IRS
determined that these regulations are
not subject to Executive Order 13175 (65
FR 67249) which obligates an agency to
consult with tribal officials when
developing ‘‘policies that have tribal
implications.’’ This executive order
defines ‘‘policies that have tribal
implications,’’ in part, as regulations
that have substantial direct effects on
one or more Indian tribes. The
regulations do not have tribal
implications, as specified in Executive
Order 13175, because they do not
significantly or uniquely affect the
communities of Indian tribal
governments, nor do they impose direct
compliance costs on them. Any
economic effect of the fuel tax on tribal
economies is a consequence of the
statutory imposition of the tax, not the
manner in which the regulations operate
to implement the statute. Thus,
Executive Order 13175 does not apply
to the final or temporary regulations.
Special Analyses
It has been determined that these
regulations are not a significant
regulatory action as defined in
Executive Order 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. It is hereby
certified that the collection of
information in these regulations will not
have a significant economic impact on
VerDate Aug<31>2005
17:44 Jul 26, 2007
Jkt 211001
41223
a substantial number of small entities.
This certification is based upon the fact
that any burden on taxpayers is
minimal. Accordingly, 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 Code, the notice
of proposed rulemaking preceding these
final regulations was submitted to the
Chief Counsel for Advocacy of the Small
Business Administration for comment
on the impact of the regulations on
small business.
the time it is brought into the United
States is the enterer.
*
*
*
*
*
(f) * * *
(2) In paragraph (b) of this section the
definition of aviation gasoline and the
third sentence in the definition of
terminal are applicable after January 1,
1998, the definition of kerosene,
excluded liquid, and taxable fuel are
applicable after June 30, 1998, and the
definition of enterer is applicable to
entries of taxable fuel after September
27, 2004. * * *
Drafting Information
§ 48.4081–1T
The principal author of these
regulations is Celia Gabrysh, Office of
Associate Chief Counsel (Passthroughs
and Special Industries). However, other
personnel from the IRS, the Treasury
Department, and the Bureau of Customs
and Border Protection, Department of
Homeland Security, participated in their
development.
I Par. 3. Section 48.4081–1T is
removed.
I Par. 4. Section 48.4081–3 is amended
by revising paragraphs (c)(2)(ii) through
(iv), and (j) to read as follows:
List of Subjects
26 CFR Part 48
Excise taxes, Reporting and
recordkeeping requirements.
26 CFR Part 602
Reporting and recordkeeping
requirements.
Adoption of Amendments to the
Regulations
Accordingly, 26 CFR parts 48 and 602
are amended as follows:
I
PART 48—MANUFACTURERS AND
RETAILERS EXCISE TAXES
Paragraph 1. The authority citation
for part 48 continues to read, in part, as
follows:
I
Authority: 26 U.S.C. 7805 * * *
I Par. 2. Section 48.4081–1 is amended
as follows:
I 1. Paragraph (b) is amended by
revising the definition of Enterer.
I 2. The first sentence of paragraph
(f)(2) is revised.
The revisions read as follows:
§ 48.4081–1
Taxable fuel; definitions.
*
*
*
*
*
(b) * * *
Enterer generally means the importer
of record (under customs law) with
respect to the taxable fuel, except that—
(1) If the importer of record is a
customs broker engaged by the owner of
the taxable fuel, the person for whom
the broker is acting is the enterer; and
(2) If there is no importer of record for
taxable fuel entered into the United
States, the owner of the taxable fuel at
PO 00000
Frm 00009
Fmt 4700
Sfmt 4700
[Removed]
§ 48.4081–3 Taxable fuel; taxable events
other than removal at the terminal rack.
*
*
*
*
*
(c) * * *
(2) * * *
(ii) Joint and several liability of the
importer of record. The importer of
record with respect to the taxable fuel
is jointly and severally liable with the
enterer for the tax imposed under
paragraph (c)(1) of this section if—
(A) The importer of record is not the
enterer of the taxable fuel; and
(B) The enterer is not a taxable fuel
registrant.
(iii) Conditions for avoidance of
liability. The importer of record is not
liable for the tax under paragraph
(c)(2)(ii) of this section if, at the time of
the entry, the importer of record—
(A) Has an unexpired notification
certificate (as described in § 48.4081–5)
from the enterer; and
(B) Has no reason to believe that any
information in the notification
certificate is false.
(iv) Customs bond. The Customs bond
posted with respect to the importation
of the fuel will not be charged for the
tax imposed on the entry of the fuel if
the enterer is a taxable fuel registrant. A
Customs bond will not be charged for
the tax imposed on the entry of the fuel
covered by the bond, if at the time of
entry, the surety—
(A) Has an unexpired notification
certificate (as described in § 48.4081–5)
from the enterer; and
(B) Has no reason to believe that any
information in the notification
certificate is false.
*
*
*
*
*
(j) Effective/applicability date: This
section is applicable January 1, 1994,
except that paragraphs (c)(2)(ii) through
(iv) of this section are applicable to
E:\FR\FM\27JYR1.SGM
27JYR1
41224
Federal Register / Vol. 72, No. 144 / Friday, July 27, 2007 / Rules and Regulations
entries of taxable fuel after September
27, 2004.
ACTION:
Final rule.
SUMMARY: This regulation establishes a
tolerance for the combined residues of
chlorothalonil and its metabolite, 4I Par. 5. Section 48.4081–3T is
hydroxy-2,5,6removed.
trichloroisophthalonitrile, in or on pea,
§ 48.4081–5 [Amended]
edible podded. The Snowpea
I Par. 6. Section 48.4081–5 is amended
Commission of Guatemala requested
by revising paragraph (a) to read as
this tolerance under the Federal Food,
follows:
Drug, and Cosmetic Act (FFDCA), as
(a) Overview. This section sets forth
amended by the Food Quality Protection
requirements for the notification
Act of 1996 (FQPA).
certificate under §§ 48.4081–2(c)(2)(ii),
DATES: This regulation is effective July
48.4081–3(c)(2)(iii) and (iv), 48.4081–
27, 2007. Objections and requests for
3(d)(2)(iii), 48.4081–3(e)(2)(iii),
hearings must be received on or before
48.4081–3(f)(2)(ii), and 48.4081–4(c) to
September 25, 2007, and must be filed
notify another person of the taxable fuel in accordance with the instructions
registrant’s registration status.
provided in 40 CFR part 178 (see also
*
*
*
*
*
Unit I.C. of the SUPPLEMENTARY
INFORMATION).
PART 602—OMB CONTROL NUMBERS
ADDRESSES: EPA has established a
UNDER THE PAPERWORK
docket for this action under docket
REDUCTION ACT
identification (ID) number EPA–HQ–
OPP–2004–0257. All documents in the
I Par. 7. The authority citation for part
docket are listed in the index for the
602 continues to read as follows:
docket. Although listed in the index,
Authority: 26 U.S.C. 7805.
some information is not publicly
I Par. 8. In § 602.101, paragraph (b) is
available, e.g., Confidential Business
amended by removing the entry for
Information (CBI) or other information
§ 48.4081–3T, and revising the entry for whose disclosure is restricted by statute.
§ 48.4081–3 in the table to read as
Certain other material, such as
follows:
copyrighted material, is not placed on
the Internet and will be publicly
§ 602.101 OMB control numbers.
available only in hard copy form.
*
*
*
*
*
Publicly available docket materials are
(b) * * *
available in the electronic docket at
https://www.regulations.gov, or, if only
CFR part or section where
Current OMB
available in hard copy, at the OPP
identified and described
control No.
Regulatory Public Docket in Rm. S-4400,
One Potomac Yard (South Building),
*
*
*
*
*
2777 S. Crystal Drive, Arlington, VA.
48.4081–3 .............................
1545–1270 The Docket Facility is open from 8:30
1545–1418 a.m. to 4 p.m., Monday through Friday,
1545–1897
excluding legal holidays. The Docket
Facility telephone number is (703) 305–
*
*
*
*
*
5805.
Kevin M. Brown,
FOR FURTHER INFORMATION CONTACT:
Deputy Commissioner for Services and
Tony Kish, Registration Division
Enforcement.
(7505P), Office of Pesticide Programs,
Approved: July 16, 2007.
Environmental Protection Agency, 1200
Eric Solomon,
Pennsylvania Ave., NW., Washington,
DC 20460–0001; telephone number:
Assistant Secretary of the Treasury (Tax
Policy).
703–308–9443; e-mail address:
kish.tony@epa.gov.
[FR Doc. E7–14491 Filed 7–26–07; 8:45 am]
§ 48.4081–3T
[Removed]
BILLING CODE 4830–01–P
SUPPLEMENTARY INFORMATION:
I. General Information
ENVIRONMENTAL PROTECTION
AGENCY
A. Does this Action Apply to Me?
mstockstill on PROD1PC66 with RULES
40 CFR Part 180
[EPA–HQ–OPP–2004–0257; FRL–8127–9]
Chlorthalonil; Pesticide Tolerance
Environmental Protection
Agency (EPA).
AGENCY:
VerDate Aug<31>2005
17:44 Jul 26, 2007
Jkt 211001
You may be potentially affected by
this action if you are an agricultural
producer, food manufacturer, or
pesticide manufacturer. Potentially
affected entities may include, but are
not limited to:
• Crop production (NAICS 111), e.g.,
agricultural workers; greenhouse,
PO 00000
Frm 00010
Fmt 4700
Sfmt 4700
nursery, and floriculture workers;
farmers.
• Animal production (NAICS 112),
e.g., cattle ranchers and farmers, dairy
cattle farmers, livestock farmers.
• Food manufacturing (NAICS 311),
e.g., agricultural workers; farmers;
greenhouse, nursery, and floriculture
workers; ranchers; pesticide applicators.
• Pesticide manufacturing (NAICS
32532), e.g., agricultural workers;
commercial applicators; farmers;
greenhouse, nursery, and floriculture
workers; residential users.
This listing is not intended to be
exhaustive, but rather provides a guide
for readers regarding entities likely to be
affected by this action. Other types of
entities not listed in this unit could also
be affected. The North American
Industrial Classification System
(NAICS) codes have been provided to
assist you and others in determining
whether this action might apply to
certain entities. If you have any
questions regarding the applicability of
this action to a particular entity, consult
the person listed under FOR FURTHER
INFORMATION CONTACT.
B. How Can I Access Electronic Copies
of this Document?
In addition to accessing an electronic
copy of this Federal Register document
through the electronic docket at https://
www.regulations.gov, you may access
this Federal Register document
electronically through the EPA Internet
under the ‘‘Federal Register’’ listings at
https://www.epa.gov/fedrgstr. You may
also access a frequently updated
electronic version of 40 CFR part 180
through the Government Printing
Office’s pilot e-CFR site at https://
www.gpoaccess.gov/ecfr. To access the
OPPTS Harmonized Guidelines
referenced in this document, go directly
to the guidelines at https://www.epa.gpo/
opptsfrs/home/guidelin.htm.
C. Can I File an Objection or Hearing
Request?
Under section 408(g) of the FFDCA, as
amended by the FQPA, any person may
file an objection to any aspect of this
regulation and may also request a
hearing on those objections. The EPA
procedural regulations which govern the
submission of objections and requests
for hearings appear in 40 CFR part 178.
You must file your objection or request
a hearing on this regulation in
accordance with the instructions
provided in 40 CFR part 178. To ensure
proper receipt by EPA, you must
identify docket ID number EPA–HQ–
OPP–2004–0257 in the subject line on
the first page of your submission. All
requests must be in writing, and must be
E:\FR\FM\27JYR1.SGM
27JYR1
]]>Agencies
[Federal Register Volume 72, Number 144 (Friday, July 27, 2007)]
[Rules and Regulations]
[Pages 41222-41224]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-14491]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 48 and 602
[TD 9346]
RIN 1545-BC08
Entry of Taxable Fuel
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations and removal of temporary regulations.
-----------------------------------------------------------------------
SUMMARY: This document contains final regulations relating to the tax
on the entry of taxable fuel into the United States. The final
regulations affect enterers of taxable fuel, other importers of record,
and certain sureties.
DATES: Effective Date: These regulations are effective July 27, 2007.
Applicability Dates: For dates of applicability, see Sec. Sec.
48.4081-1(f) and 48.4081-3(j).
FOR FURTHER INFORMATION CONTACT: Celia Gabrysh at (202) 622-3130 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Paperwork Reduction Act
The collection of information contained in these final regulations
has been reviewed and approved by the Office of Management and Budget
in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under
control number 1545-1897. The collection of information in these final
regulations is in Sec. 48.4081-3(c)(2)(iii) and (iv). This collection
of information allows certain importers of record and sureties to avoid
liability for the tax on the entry of taxable fuel into the United
States.
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.
The estimated annual burden per respondent and/or recordkeeper
varies from 15 minutes to 2.25 hours, depending on individual
circumstances, with an estimated average of 1.25 hours.
Comments concerning the accuracy of this burden estimate and
suggestions for reducing this burden should be sent to the Internal
Revenue Service, Attn: IRS Reports Clearance Officer,
SE:W:CAR:MP:T:T:SP, Washington, DC 20224, and the Office of Management
and Budget, Attn: Desk Officer for the Department of the Treasury,
Office of Information and Regulatory Affairs, Washington, DC 20503.
Books or records relating to this 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
This document amends the Manufacturers and Retailers Excise Tax
Regulations (26 CFR part 48) to provide rules relating to the tax that
section 4081 of the Internal Revenue Code (Code) imposes on the entry
of taxable fuel into the United States. On July 30, 2004, a temporary
regulation (TD 9145, 69 FR 45587) relating to this topic was published
in the Federal Register. A notice of proposed rulemaking (REG-120616-
03, 69 FR 45631) cross-referencing the temporary regulations was
published in the Federal Register on the same day. Written and
electronic comments were received and a public hearing was held on
January 12, 2005. After considering the written comments and the
comments made at the public hearing, the proposed regulations are
adopted as revised by this Treasury decision, and the corresponding
temporary regulations are removed.
The temporary and proposed regulations. Effective September 28,
2004, the temporary regulations provide that the importer of record
(under Customs law) of taxable fuel is jointly and severally liable
with the enterer for the tax imposed on the entry of taxable fuel if
the importer of record is not the enterer (that is, the importer of
record is a customs broker engaged by the enterer) and the enterer is
not a taxable fuel registrant. Under the law in effect before September
28, 2004, an importer of record's Customs bond could have been charged
for any unpaid tax imposed on the entry of fuel imported under the
bond. The preamble of the temporary regulations stated, however, that
the IRS would not charge the Customs bond for the tax imposed on an
entry of fuel occurring before September 28, 2004. In addition, the
temporary regulations provide that the Customs bond posted with respect
to the importation of fuel will not be charged for the tax imposed on
an entry of fuel occurring after September 27, 2004, if the enterer is
a taxable fuel registrant or the surety believes, based on the
enterer's certification, that the enterer is a taxable fuel registrant.
Public comments. One commentator that represents an association of
road builders supported the proposed and temporary regulations, calling
them one of a series of important initiatives necessary to combat fuel
tax evasion and finance the Highway Trust Fund.
Several commentators that represent tribal interests in the state
of New York opposed the regulations. They maintained that the
regulations will cause fuel prices to increase at service stations
located on tribal reservations. These higher fuel prices will reduce
sales and result in the loss of several hundred tribal jobs. In
addition, a reduction in sales at these stations would cause a decrease
in receipts from the tribal tax on fuel sold on the reservations. This
tax funds general tribal government services, including police, health,
and welfare programs.
Many of these commentators also suggested that the Treasury
Department and the IRS failed to comply with section 5 of Executive
Order 13175 (65 FR 6724) and Executive Order 12866 (58 FR 51735), which
generally requires each Federal agency to consult with tribal officials
before the promulgation of any regulation that ``has tribal
implications'' or that ``imposes substantial direct compliance costs on
Indian tribal governments.''
The final regulations. This Treasury decision adopts the proposed
rules as final regulations without substantive change. Because the
cross-reference notice of proposed rulemaking referred to the text of
temporary rules, the Treasury decision includes the nonsubstantive,
clerical changes need to
[[Page 41223]]
incorporate the temporary rule text into the final regulations.
The rules in these regulations address the nonpayment of tax on
fuel that is entered into the United States. An enterer's failure to
pay this tax not only gives it a competitive price advantage over its
compliant competitors, but it also deprives the United States Treasury
of revenue intended for the Highway Trust Fund. The final regulations
do not impose a new tax burden on enterers of taxable fuel. Instead,
the regulations simply provide the IRS with an additional enforcement
tool to collect the tax that is owed under existing law and give an
additional incentive for enterers to be registered.
The imposition of tax on the entry of fuel sold on reservations
results not from these regulations but from the statute, which does not
provide an exemption from the tax for fuel sold on reservations. The
only effect of these regulations is to improve the ability of the IRS
to apply the tax consistently and fairly with respect to all taxpayers
subject to the tax, without regard to whether or not the fuel is
ultimately sold on tribal reservations.
The Treasury Department and IRS determined that these regulations
are not subject to Executive Order 13175 (65 FR 67249) which obligates
an agency to consult with tribal officials when developing ``policies
that have tribal implications.'' This executive order defines
``policies that have tribal implications,'' in part, as regulations
that have substantial direct effects on one or more Indian tribes. The
regulations do not have tribal implications, as specified in Executive
Order 13175, because they do not significantly or uniquely affect the
communities of Indian tribal governments, nor do they impose direct
compliance costs on them. Any economic effect of the fuel tax on tribal
economies is a consequence of the statutory imposition of the tax, not
the manner in which the regulations operate to implement the statute.
Thus, Executive Order 13175 does not apply to the final or temporary
regulations.
Special Analyses
It has been determined that these regulations are not a significant
regulatory action as defined in Executive Order 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. 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 upon the fact that any burden on taxpayers
is minimal. Accordingly, 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 Code, the notice of proposed
rulemaking preceding these final regulations was submitted to the Chief
Counsel for Advocacy of the Small Business Administration for comment
on the impact of the regulations on small business.
Drafting Information
The principal author of these regulations is Celia Gabrysh, Office
of Associate Chief Counsel (Passthroughs and Special Industries).
However, other personnel from the IRS, the Treasury Department, and the
Bureau of Customs and Border Protection, Department of Homeland
Security, participated in their development.
List of Subjects
26 CFR Part 48
Excise taxes, Reporting and recordkeeping requirements.
26 CFR Part 602
Reporting and recordkeeping requirements.
Adoption of Amendments to the Regulations
0
Accordingly, 26 CFR parts 48 and 602 are amended as follows:
PART 48--MANUFACTURERS AND RETAILERS EXCISE TAXES
0
Paragraph 1. The authority citation for part 48 continues to read, in
part, as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Section 48.4081-1 is amended as follows:
0
1. Paragraph (b) is amended by revising the definition of Enterer.
0
2. The first sentence of paragraph (f)(2) is revised.
The revisions read as follows:
Sec. 48.4081-1 Taxable fuel; definitions.
* * * * *
(b) * * *
Enterer generally means the importer of record (under customs law)
with respect to the taxable fuel, except that--
(1) If the importer of record is a customs broker engaged by the
owner of the taxable fuel, the person for whom the broker is acting is
the enterer; and
(2) If there is no importer of record for taxable fuel entered into
the United States, the owner of the taxable fuel at the time it is
brought into the United States is the enterer.
* * * * *
(f) * * *
(2) In paragraph (b) of this section the definition of aviation
gasoline and the third sentence in the definition of terminal are
applicable after January 1, 1998, the definition of kerosene, excluded
liquid, and taxable fuel are applicable after June 30, 1998, and the
definition of enterer is applicable to entries of taxable fuel after
September 27, 2004. * * *
Sec. 48.4081-1T [Removed]
0
Par. 3. Section 48.4081-1T is removed.
0
Par. 4. Section 48.4081-3 is amended by revising paragraphs (c)(2)(ii)
through (iv), and (j) to read as follows:
Sec. 48.4081-3 Taxable fuel; taxable events other than removal at the
terminal rack.
* * * * *
(c) * * *
(2) * * *
(ii) Joint and several liability of the importer of record. The
importer of record with respect to the taxable fuel is jointly and
severally liable with the enterer for the tax imposed under paragraph
(c)(1) of this section if--
(A) The importer of record is not the enterer of the taxable fuel;
and
(B) The enterer is not a taxable fuel registrant.
(iii) Conditions for avoidance of liability. The importer of record
is not liable for the tax under paragraph (c)(2)(ii) of this section
if, at the time of the entry, the importer of record--
(A) Has an unexpired notification certificate (as described in
Sec. 48.4081-5) from the enterer; and
(B) Has no reason to believe that any information in the
notification certificate is false.
(iv) Customs bond. The Customs bond posted with respect to the
importation of the fuel will not be charged for the tax imposed on the
entry of the fuel if the enterer is a taxable fuel registrant. A
Customs bond will not be charged for the tax imposed on the entry of
the fuel covered by the bond, if at the time of entry, the surety--
(A) Has an unexpired notification certificate (as described in
Sec. 48.4081-5) from the enterer; and
(B) Has no reason to believe that any information in the
notification certificate is false.
* * * * *
(j) Effective/applicability date: This section is applicable
January 1, 1994, except that paragraphs (c)(2)(ii) through (iv) of this
section are applicable to
[[Page 41224]]
entries of taxable fuel after September 27, 2004.
Sec. 48.4081-3T [Removed]
0
Par. 5. Section 48.4081-3T is removed.
Sec. 48.4081-5 [Amended]
0
Par. 6. Section 48.4081-5 is amended by revising paragraph (a) to read
as follows:
(a) Overview. This section sets forth requirements for the
notification certificate under Sec. Sec. 48.4081-2(c)(2)(ii), 48.4081-
3(c)(2)(iii) and (iv), 48.4081-3(d)(2)(iii), 48.4081-3(e)(2)(iii),
48.4081-3(f)(2)(ii), and 48.4081-4(c) to notify another person of the
taxable fuel registrant's registration status.
* * * * *
PART 602--OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
0
Par. 7. The authority citation for part 602 continues to read as
follows:
Authority: 26 U.S.C. 7805.
0
Par. 8. In Sec. 602.101, paragraph (b) is amended by removing the
entry for Sec. 48.4081-3T, and revising the entry for Sec. 48.4081-3
in the table to read as follows:
Sec. 602.101 OMB control numbers.
* * * * *
(b) * * *
------------------------------------------------------------------------
Current OMB
CFR part or section where identified and described control No.
------------------------------------------------------------------------
* * * * *
48.4081-3............................................... 1545-1270
1545-1418
1545-1897
------------------------------------------------------------------------
* * * * *
Kevin M. Brown,
Deputy Commissioner for Services and Enforcement.
Approved: July 16, 2007.
Eric Solomon,
Assistant Secretary of the Treasury (Tax Policy).
[FR Doc. E7-14491 Filed 7-26-07; 8:45 am]
BILLING CODE 4830-01-P
