Facility Control Numbers, 18572 [2010-8188]
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18572
Federal Register / Vol. 75, No. 69 / Monday, April 12, 2010 / Notices
maintenance, and purchase of services
to provide information.
Dated: April 6, 2010.
Michele Meyer,
Assistant Director, Legislative and Regulatory
Activities Division, Office of the Comptroller
of the Currency.
[FR Doc. 2010–8187 Filed 4–9–10; 8:45 am]
BILLING CODE 4810–33–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Facility Control Numbers
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of planned use of Facility
Control Numbers.
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SUMMARY: The IRS has developed and is
publishing in this issue of the Federal
Register, Facility Control Numbers to
communicate to the motor fuel industry,
renewable fuel industry and other
interested parties such as state excise
taxing authorities, the motor fuel
terminal facilities that meet the
definitions of Internal Revenue Code
(Code) section 4081 or renewable fuel
production facilities that meet the
definitions of Code sections 40A and
6426 and the related regulations.
FOR FURTHER INFORMATION CONTACT: If
you have any questions regarding the
approved facilities or the listing, you
may contact: Facility Control Number
Coordinator Naomi Bancroft at (701)
772–9676 ext 234 or Michael Solomon
at (302) 286–1557 (not toll-free
numbers).
SUPPLEMENTARY INFORMATION: The IRS
intends to use the facility numbers in
excise fuel information reporting
systems and to coordinate dyed fuel
compliance activities. The IRS
encourages States to adopt and use the
numbers for motor fuel information
reporting where appropriate. This list is
published under the authority of Code
section 6103(k)(7).
What is a Facility Control Number
(FCN)?
A FCN is a number that identifies the
physical location where the IRS has
interest in transactions that may be
reportable and that designate a location
within the motor fuel distribution
system, or the bulk transfer/terminal
system or renewable fuel production.
Facilities include refineries (RCN),
approved terminals (TCN), biodiesel
production facilities (BCN), or ethanol
production facilities (ECN).
A taxable fuel registrant (Letter of
Registration for Tax Free Transactions
VerDate Nov<24>2008
17:58 Apr 09, 2010
Jkt 220001
with a suffix code -S-) will be issued a
TCN or RCN for each approved terminal
or refinery physical location that a
registrant in good standing operates. A
renewable fuel registrant (Letter of
Registration for Tax Free Transactions
with a suffix code -AB-, -NB- or -CB-)
will be issued a BCN for each biodiesel
production physical location that a
registrant in good standing operates. A
renewable fuel registrant (Letter of
Registration for Tax Free Transactions
with a suffix code -AF-) will be issued
a ECN for each ethanol production
physical location that the that a
registrant in good standing operates. A
taxable fuel registrant in good standing
having both an approved terminal and
refinery operating at the same physical
location will be issued both a TCN and
either a RCN, BCN or ECN, depending
on the fuel produced.
Each taxable fuel registrant issued a
TCN, BCN or ECN will have a monthly
ExSTARS filing requirement. The FCN
list is available at https://www.irs.gov/
excise.
What is an approved Terminal?
Approved motor fuel terminals, as
defined by Code section 4081 and the
related regulations, receive taxable fuel
via a pipeline, ship, or barge, deliver
taxable fuel across a rack or other nonbulk delivery system and are operated
by a terminal operator who is properly
registered in good standing with the
IRS. Only those taxpayers, who are
registered with the IRS on registration
for Tax-Free Transactions—Form 637
(637 Registration) with a suffix code of
‘‘S’’ may operate an approved terminal.
Each TCN identifies a unique physical
location in the bulk transport/delivery
system and is independent of the
registered operator. The TCN for a
physical location will not change even
if the owner/operator changes.
What is an approved renewable fuel
production facility?
Approved renewable fuel production
facilities are facilities that produce
methyl esters in the case of biodiesel
and denatured alcohol in the case of
ethanol and are operated by a 637
registrant in good standing. Renewable
fuel registrants (those having Letter of
Registration for Tax Free Transactions
with a suffix code -AB-, -NB- or -CB-)
will be issued a BCN for each biodiesel
production physical location. A
renewable fuel registrant (Letter of
Registration for Tax Free Transactions
with a suffix code -AF-) will be issued
an ECN for each ethanol production
physical location that the registrant
operates
PO 00000
Frm 00104
Fmt 4703
Sfmt 4703
When does a Facility Operator need to
notify the IRS of Changes?
A facility operator must notify the IRS
for any of the following changes:
• Facility ownership change of
greater than 50 percent or operator
changes; or
• New facility is opened; or
• Facility ceases operation.
How should notification be made?
Notify the IRS ExSTARS Help Desk of
the change by faxing the IRS TCN
Coordinator, Naomi Bancroft at (701)
772–9207 or calling (701) 772–9676 ext.
234.
Changes to the facility status or other
information will be published by the
Excise Program Office on the IRS Web
site https://www.irs.gov/businesses/
small/article/0,,id=99517,00.html.
Notification is required in order to
retain approved status of the facility and
637 Registration. Failure to notify IRS of
changes may lead to suspension or
revocation of the approved status of the
facility or 637 Registration of the facility
operator and impose penalties under
IRC § 6719. Changes or suspensions of
approved status will be published as
needed.
John H. Imhoff, Jr.,
National Director, Specialty Taxes.
[FR Doc. 2010–8188 Filed 4–9–10; 8:45 am]
BILLING CODE 4830–01–P
TENNESSEE VALLEY AUTHORITY
Supplemental Environmental Impact
Statement for Sequoyah Nuclear Plant
Units 1 and 2 License Renewals
Tennessee Valley Authority.
Notice of Intent.
AGENCY:
ACTION:
SUMMARY: This notice of intent is
provided in accordance with the
Council on Environmental Quality’s
regulations (40 CFR parts 1500–1508)
and Tennessee Valley Authority’s (TVA)
procedures for implementing the
National Environmental Policy Act.
TVA will prepare a supplemental
environmental impact statement (SEIS)
to update information in the 1974 Final
Environmental Statement for Sequoyah
Nuclear Plant Units 1 and 2 (1974 FES)
and other pertinent environmental
reviews. This SEIS will address the
potential environmental impacts
associated with TVA’s proposal to
renew operating licenses for the
Sequoyah Nuclear Plant (SQN) located
in Hamilton County, Tennessee. These
license renewals will allow the plant to
continue to operate for an additional 20
years beyond the current operating
E:\FR\FM\12APN1.SGM
12APN1
]]>Agencies
[Federal Register Volume 75, Number 69 (Monday, April 12, 2010)]
[Notices]
[Page 18572]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-8188]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Facility Control Numbers
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of planned use of Facility Control Numbers.
-----------------------------------------------------------------------
SUMMARY: The IRS has developed and is publishing in this issue of the
Federal Register, Facility Control Numbers to communicate to the motor
fuel industry, renewable fuel industry and other interested parties
such as state excise taxing authorities, the motor fuel terminal
facilities that meet the definitions of Internal Revenue Code (Code)
section 4081 or renewable fuel production facilities that meet the
definitions of Code sections 40A and 6426 and the related regulations.
FOR FURTHER INFORMATION CONTACT: If you have any questions regarding
the approved facilities or the listing, you may contact: Facility
Control Number Coordinator Naomi Bancroft at (701) 772-9676 ext 234 or
Michael Solomon at (302) 286-1557 (not toll-free numbers).
SUPPLEMENTARY INFORMATION: The IRS intends to use the facility numbers
in excise fuel information reporting systems and to coordinate dyed
fuel compliance activities. The IRS encourages States to adopt and use
the numbers for motor fuel information reporting where appropriate.
This list is published under the authority of Code section 6103(k)(7).
What is a Facility Control Number (FCN)?
A FCN is a number that identifies the physical location where the
IRS has interest in transactions that may be reportable and that
designate a location within the motor fuel distribution system, or the
bulk transfer/terminal system or renewable fuel production. Facilities
include refineries (RCN), approved terminals (TCN), biodiesel
production facilities (BCN), or ethanol production facilities (ECN).
A taxable fuel registrant (Letter of Registration for Tax Free
Transactions with a suffix code -S-) will be issued a TCN or RCN for
each approved terminal or refinery physical location that a registrant
in good standing operates. A renewable fuel registrant (Letter of
Registration for Tax Free Transactions with a suffix code -AB-, -NB- or
-CB-) will be issued a BCN for each biodiesel production physical
location that a registrant in good standing operates. A renewable fuel
registrant (Letter of Registration for Tax Free Transactions with a
suffix code -AF-) will be issued a ECN for each ethanol production
physical location that the that a registrant in good standing operates.
A taxable fuel registrant in good standing having both an approved
terminal and refinery operating at the same physical location will be
issued both a TCN and either a RCN, BCN or ECN, depending on the fuel
produced.
Each taxable fuel registrant issued a TCN, BCN or ECN will have a
monthly ExSTARS filing requirement. The FCN list is available at https://www.irs.gov/excise.
What is an approved Terminal?
Approved motor fuel terminals, as defined by Code section 4081 and
the related regulations, receive taxable fuel via a pipeline, ship, or
barge, deliver taxable fuel across a rack or other non-bulk delivery
system and are operated by a terminal operator who is properly
registered in good standing with the IRS. Only those taxpayers, who are
registered with the IRS on registration for Tax-Free Transactions--Form
637 (637 Registration) with a suffix code of ``S'' may operate an
approved terminal. Each TCN identifies a unique physical location in
the bulk transport/delivery system and is independent of the registered
operator. The TCN for a physical location will not change even if the
owner/operator changes.
What is an approved renewable fuel production facility?
Approved renewable fuel production facilities are facilities that
produce methyl esters in the case of biodiesel and denatured alcohol in
the case of ethanol and are operated by a 637 registrant in good
standing. Renewable fuel registrants (those having Letter of
Registration for Tax Free Transactions with a suffix code -AB-, -NB- or
-CB-) will be issued a BCN for each biodiesel production physical
location. A renewable fuel registrant (Letter of Registration for Tax
Free Transactions with a suffix code -AF-) will be issued an ECN for
each ethanol production physical location that the registrant operates
When does a Facility Operator need to notify the IRS of Changes?
A facility operator must notify the IRS for any of the following
changes:
Facility ownership change of greater than 50 percent or
operator changes; or
New facility is opened; or
Facility ceases operation.
How should notification be made?
Notify the IRS ExSTARS Help Desk of the change by faxing the IRS
TCN Coordinator, Naomi Bancroft at (701) 772-9207 or calling (701) 772-
9676 ext. 234.
Changes to the facility status or other information will be
published by the Excise Program Office on the IRS Web site https://www.irs.gov/businesses/small/article/0,,id=99517,00.html. Notification
is required in order to retain approved status of the facility and 637
Registration. Failure to notify IRS of changes may lead to suspension
or revocation of the approved status of the facility or 637
Registration of the facility operator and impose penalties under IRC
Sec. 6719. Changes or suspensions of approved status will be published
as needed.
John H. Imhoff, Jr.,
National Director, Specialty Taxes.
[FR Doc. 2010-8188 Filed 4-9-10; 8:45 am]
BILLING CODE 4830-01-P
