Drawback of Internal Revenue Taxes; Extension of Comment Period, 62266 [E9-28366]

Download as PDF 62266 Federal Register / Vol. 74, No. 227 / Friday, November 27, 2009 / Proposed Rules September 30, 2009) with the exception of Standard 10.3.2. * * * * * [FR Doc. E9–28402 Filed 11–25–09; 8:45 am] BILLING CODE 6717–01–P DEPARTMENT OF THE TREASURY Alcohol and Tobacco Tax and Trade Bureau 27 CFR Parts 28 and 44 [Docket No. TTB–2009–0005; Notice No. 101; Re: Notice No. 100] FOR FURTHER INFORMATION CONTACT: RIN 1513–AB77 Drawback of Internal Revenue Taxes; Extension of Comment Period Alcohol and Tobacco Tax and Trade Bureau, Treasury. ACTION: Notice of proposed rulemaking; extension of comment period. jlentini on DSKJ8SOYB1PROD with PROPOSALS AGENCY: SUMMARY: In response to a request filed on behalf of an industry association, the Alcohol and Tobacco Tax and Trade Bureau is extending the comment period for Notice No. 100, a notice of proposed rulemaking published in the Federal Register on October 15, 2009, for an additional 30 days. The proposed rule sought comments on conforming amendments to our regulations to reflect proposed Customs and Border Protection regulations intended to clarify the relationship between tax payment under the Internal Revenue Code of 1986 and drawback of tax under the Tariff Act of 1930. DATES: The comment period for the proposed rule published on October 15, 2009 (74 FR 52937), is extended. Written comments on Notice No. 100 must now be received on or before January 14, 2010. ADDRESSES: You may send comments on Notice No. 100 to one of the following addresses: • https://www.regulations.gov: Use the comment form for this notice on the Federal e-rulemaking portal, Regulations.gov, to submit comments via the Internet; • Mail: Director, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, P.O. Box 14412, Washington, DC 20044–4412. • Hand Delivery/Courier in Lieu of Mail: Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street, NW., Suite 200–E, Washington, DC 20005. See the Public Participation section of this notice for specific instructions and requirements for submitting comments, and for information on how to request a public hearing. VerDate Nov<24>2008 18:16 Nov 25, 2009 Jkt 220001 You may view copies of this notice, Notice No. 100, and the comments we receive on Notice No. 100 within Docket No. TTB–2009–0005 at https:// www.regulations.gov. A direct link to this docket is posted on the TTB Web site at https://www.ttb.gov/ regulations_laws/all_rulemaking.shtml under Notice No. 100. You also may view copies of those documents by appointment at the TTB Information Resource Center, 1310 G Street, NW., Washington, DC 20220. Please call 202– 453–2270 to make an appointment. Drafting Information Michael Hoover of the Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, drafted this document. Signed: November 23, 2009. John J. Manfreda, Administrator. [FR Doc. E9–28366 Filed 11–25–09; 8:45 am] BILLING CODE 4810–31–P DEPARTMENT OF THE INTERIOR Gerry Isenberg, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street, NW., Suite 200–E, Washington, DC 20220; telephone 202–453–2097. Office of Surface Mining Reclamation and Enforcement In Notice No. 100, published in the Federal Register on October 15, 2009 (74 FR 52937), the Alcohol and Tobacco Tax and Trade Bureau (TTB) proposed to amend its regulations to clarify the relationship between tax payment under the Internal Revenue Code of 1986 and drawback of tax under the Tariff Act of 1930. The proposal provides conforming amendments to reflect proposed Customs and Border Protection (CBP) regulations stating that domestic merchandise on which no tax is paid under the Internal Revenue Code may not be substituted for imported merchandise for purposes of claims for drawback of tax under the customs laws and regulations. The proposed CBP amendments to the customs regulations in 19 CFR parts 113 and 191 also were published in the Federal Register on October 15, 2009, as Docket No. USCBP–2009–0021 (74 FR 52928). On November 8, 2009, TTB received a letter from the American Petroleum Institute (API) requesting a 30-day extension of the comment period for Notice No. 100. The API letter cited the complexity of the proposed regulatory changes since the proposal involved both TTB and CBP regulations, the complexity of the drawback issue, which involves Constitutional issues and various judicial decisions, and the ‘‘potential far reaching implication’’ of the notice ‘‘to a wide range of industries and parties.’’ API also noted that it was submitting a similar request to CBP regarding its October 15, 2009, proposed rule. Given the factors cited above, TTB agrees that the comment period for Notice No. 100 should be extended by an additional 30 days. Therefore, comments on Notice No. 100 are now due on January 14, 2010. Kentucky Regulatory Program SUPPLEMENTARY INFORMATION: PO 00000 Frm 00010 Fmt 4702 Sfmt 4702 30 CFR Part 917 [KY–252–FOR; OSM–2009–0011] AGENCY: Office of Surface Mining Reclamation and Enforcement (OSM), Interior. ACTION: Proposed rule; public comment period and opportunity for public hearing on amendment. SUMMARY: We are announcing receipt of an amendment to the Kentucky regulatory program (hereinafter, the ‘‘Kentucky program’’) under the Surface Mining Control and Reclamation Act of 1977 (SMCRA or the Act). Kentucky submitted revisions to its administrative regulations pertaining to the disposal of coal mine waste. Kentucky intends to revise its program to be consistent with the corresponding Federal regulations and SMCRA. This document gives the times and locations that the Kentucky program and this submittal are available for your inspection, the comment period during which you may submit written comments, and the procedures that we will follow for the public hearing, if one is requested. DATES: We will accept written comments until 4 p.m., e.s.t., December 28, 2009. If requested, we will hold a public hearing on December 22, 2009. We will accept requests to speak until 4 p.m., e.s.t., on December 14, 2009. ADDRESSES: You may submit comments, identified by ‘‘KY–252–FOR/Docket Number OSM–2009–0011’’ by either of the following two methods: Federal eRulemaking Portal: https:// www.regulations.gov. The proposed rule has been assigned Docket ID: OSM–2009–0011. If you would like to submit comments through the Federal eRulemaking Portal, go to https:// www.regulations.gov and follow the instructions. E:\FR\FM\27NOP1.SGM 27NOP1

Agencies

[Federal Register Volume 74, Number 227 (Friday, November 27, 2009)]
[Proposed Rules]
[Page 62266]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-28366]


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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

27 CFR Parts 28 and 44

[Docket No. TTB-2009-0005; Notice No. 101; Re: Notice No. 100]
RIN 1513-AB77


Drawback of Internal Revenue Taxes; Extension of Comment Period

AGENCY: Alcohol and Tobacco Tax and Trade Bureau, Treasury.

ACTION: Notice of proposed rulemaking; extension of comment period.

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

SUMMARY: In response to a request filed on behalf of an industry 
association, the Alcohol and Tobacco Tax and Trade Bureau is extending 
the comment period for Notice No. 100, a notice of proposed rulemaking 
published in the Federal Register on October 15, 2009, for an 
additional 30 days. The proposed rule sought comments on conforming 
amendments to our regulations to reflect proposed Customs and Border 
Protection regulations intended to clarify the relationship between tax 
payment under the Internal Revenue Code of 1986 and drawback of tax 
under the Tariff Act of 1930.

DATES: The comment period for the proposed rule published on October 
15, 2009 (74 FR 52937), is extended. Written comments on Notice No. 100 
must now be received on or before January 14, 2010.

ADDRESSES: You may send comments on Notice No. 100 to one of the 
following addresses:
     https://www.regulations.gov: Use the comment form for this 
notice on the Federal e-rulemaking portal, Regulations.gov, to submit 
comments via the Internet;
     Mail: Director, Regulations and Rulings Division, Alcohol 
and Tobacco Tax and Trade Bureau, P.O. Box 14412, Washington, DC 20044-
4412.
     Hand Delivery/Courier in Lieu of Mail: Alcohol and Tobacco 
Tax and Trade Bureau, 1310 G Street, NW., Suite 200-E, Washington, DC 
20005.
    See the Public Participation section of this notice for specific 
instructions and requirements for submitting comments, and for 
information on how to request a public hearing.
    You may view copies of this notice, Notice No. 100, and the 
comments we receive on Notice No. 100 within Docket No. TTB-2009-0005 
at https://www.regulations.gov. A direct link to this docket is posted 
on the TTB Web site at https://www.ttb.gov/regulations_laws/all_rulemaking.shtml under Notice No. 100. You also may view copies of 
those documents by appointment at the TTB Information Resource Center, 
1310 G Street, NW., Washington, DC 20220. Please call 202-453-2270 to 
make an appointment.

FOR FURTHER INFORMATION CONTACT: Gerry Isenberg, Regulations and 
Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G 
Street, NW., Suite 200-E, Washington, DC 20220; telephone 202-453-2097.

SUPPLEMENTARY INFORMATION: In Notice No. 100, published in the Federal 
Register on October 15, 2009 (74 FR 52937), the Alcohol and Tobacco Tax 
and Trade Bureau (TTB) proposed to amend its regulations to clarify the 
relationship between tax payment under the Internal Revenue Code of 
1986 and drawback of tax under the Tariff Act of 1930. The proposal 
provides conforming amendments to reflect proposed Customs and Border 
Protection (CBP) regulations stating that domestic merchandise on which 
no tax is paid under the Internal Revenue Code may not be substituted 
for imported merchandise for purposes of claims for drawback of tax 
under the customs laws and regulations. The proposed CBP amendments to 
the customs regulations in 19 CFR parts 113 and 191 also were published 
in the Federal Register on October 15, 2009, as Docket No. USCBP-2009-
0021 (74 FR 52928).
    On November 8, 2009, TTB received a letter from the American 
Petroleum Institute (API) requesting a 30-day extension of the comment 
period for Notice No. 100. The API letter cited the complexity of the 
proposed regulatory changes since the proposal involved both TTB and 
CBP regulations, the complexity of the drawback issue, which involves 
Constitutional issues and various judicial decisions, and the 
``potential far reaching implication'' of the notice ``to a wide range 
of industries and parties.'' API also noted that it was submitting a 
similar request to CBP regarding its October 15, 2009, proposed rule.
    Given the factors cited above, TTB agrees that the comment period 
for Notice No. 100 should be extended by an additional 30 days. 
Therefore, comments on Notice No. 100 are now due on January 14, 2010.

Drafting Information

    Michael Hoover of the Regulations and Rulings Division, Alcohol and 
Tobacco Tax and Trade Bureau, drafted this document.

    Signed: November 23, 2009.
John J. Manfreda,
Administrator.
[FR Doc. E9-28366 Filed 11-25-09; 8:45 am]
BILLING CODE 4810-31-P

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