Electronic Funds Transfer of Depository Taxes; Correction, 708-709 [2010-33357]

Download as PDF 708 Federal Register / Vol. 76, No. 4 / Thursday, January 6, 2011 / Rules and Regulations performed as a matter of course in the preparation or manufacture of finished goods. (c) Documentation. The provisions of paragraphs (a), (b), and (c) of § 10.8 of this part, relating to the documentary requirements for goods entered under subheading 9802.00.40 or 9802.00.50, HTSUS, will apply in connection with the entry of goods which are returned from Oman after having been exported for repairs or alterations and which are claimed to be duty free. PART 24—CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE 4. The general authority citation for Part 24 and the specific authority for § 24.23 continue to read as follows: ■ * * * * Section 24.23 also issued under 19 U.S.C. 3332; * * * * * 5. Section 24.23 is amended by adding paragraph (c)(10) to read as follows: ■ § 24.23 Fees for processing merchandise. * * * * * (c) * * * (10) The ad valorem fee, surcharge, and specific fees provided under paragraphs (b)(1) and (b)(2)(i) of this section will not apply to goods that qualify as originating goods under § 202 of the United States—Oman Free Trade Agreement Implementation Act (see also General Note 31, HTSUS) that are entered, or withdrawn from warehouse § 163.1 Definitions. * * * * * (a) * * * (2) * * * (xii) The maintenance of any documentation that the importer may have in support of a claim for preferential tariff treatment under the United States-Oman Free Trade Agreement (OFTA), including an OFTA importer’s declaration. * * * * * ■ ■ PART 162—INSPECTION, SEARCH, AND SEIZURE 6. The authority citation for Part 162 continues to read in part as follows: ■ Authority: 5 U.S.C. 301; 19 U.S.C. 66, 1592, 1593a, 1624. * * * * 7. Section 162.0 is amended by revising the last sentence to read as follows: § 162.0 Authority: 5 U.S.C. 301; 19 U.S.C. 58a-58c, 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States) 1505, 1520, 1624; 26 U.S.C. 4461, 4462; 31 U.S.C. 9701; Public Law. 107–296, 116 Stat. 2135 (6 U.S.C. 1 et seq.). * for consumption, on or after January 1, 2009. * * * * * * 10. The Appendix to Part 163 is amended by adding new listings under section IV in numerical order to read as follows: Scope. * * * Additional provisions concerning records maintenance and examination applicable to U.S. importers, exporters, and producers under the U.S.-Chile Free Trade Agreement, the U.S.-Singapore Free Trade Agreement, the Dominican Republic-Central America-U.S. Free Trade Agreement, the U.S.-Morocco Free Trade Agreement, the U.S.-Bahrain Free Trade Agreement, and the U.S.Oman Free Trade Agreement are contained in Part 10, Subparts H, I, J, M, N, and P of this chapter, respectively. PART 163—RECORDKEEPING Appendix to Part 163—Interim (a)(1)(A) List * * * * * * * * * PART 178—APPROVAL OF INFORMATION COLLECTION REQUIREMENTS 11. The authority citation for Part 178 continues to read as follows: ■ 8. The authority citation for Part 163 continues to read as follows: ■ Authority: 5 U.S.C. 301; 19 U.S.C. 1624; 44 U.S.C. 3501 et seq. Authority: 5 U.S.C. 301; 19 U.S.C. 66, 1484, 1508, 1509, 1510, 1624. 12. Section 178.2 is amended by adding new listings ‘‘§§ 10.863, 10.864, 10.881, and 10.884’’ to the table in numerical order to read as follows: ■ 9. Section 163.1(a)(2) is amended by re-designating paragraph (a)(2)(xii) as paragraph (a)(2)(xiii) and adding a new paragraph (a)(2)(xii) to read as follows: ■ § 178.2 Listing of OMB control numbers. 19 CFR Section Description * * §§ 10.863, 10.864, 10.881, and 10.884 .... * * * * Claim for preferential tariff treatment under the U.S.-Oman Free Trade Agreement. * * * * * * * * * OMB control No. * DEPARTMENT OF THE TREASURY Alan Bersin, Commissioner, U.S. Customs and Border Protection. Approved: December 28, 2010. erowe on DSK5CLS3C1PROD with RULES * IV. * * * § 10.865 OFTA records that the importer may have in support of an OFTA claim for preferential tariff treatment, including an importer’s declaration. § 10.883 OFTA TPL certificate of eligibility. § 10.884 OFTA TPL declaration. Internal Revenue Service Timothy E. Skud, Deputy Assistant Secretary of the Treasury. [TD 9507] 26 CFR Parts 1, 31, 40, and 301 RIN 1545–BJ13 [FR Doc. 2010–33350 Filed 1–5–11; 8:45 am] Electronic Funds Transfer of Depository Taxes; Correction BILLING CODE 9111–14–P Internal Revenue Service (IRS), Treasury. AGENCY: VerDate Mar<15>2010 14:12 Jan 05, 2011 Jkt 223001 PO 00000 Frm 00012 Fmt 4700 Sfmt 4700 * * 1651–0117 * Correction to final and temporary regulations. ACTION: This document contains corrections to final and temporary regulations (TD 9507) that were published in the Federal Register on Tuesday, December 7, 2010 (75 FR 75897) providing guidance relating to Federal tax deposits (FTDs) by Electronic Funds Transfer (EFT). The temporary and final regulations provide rules under which depositors must use SUMMARY: E:\FR\FM\06JAR1.SGM 06JAR1 Federal Register / Vol. 76, No. 4 / Thursday, January 6, 2011 / Rules and Regulations EFT for all FTDs and eliminate the rules regarding FTD coupons. DATES: Effective January 6, 2011. FOR FURTHER INFORMATION CONTACT: Michael Hara, (202) 622–4910 (not a toll free number). SUPPLEMENTARY INFORMATION: Background The final and temporary regulations (TD 9507) that are the subject of these corrections are under section 6302 of the Internal Revenue Code. Need for Correction As published, the final and temporary regulations (TD 9507) contain errors that may prove to be misleading and are in need of clarification. (FTDs) by Electronic Funds Transfer (EFT). The temporary and final regulations provide rules under which depositors must use EFT for all FTDs and eliminate the rules regarding FTD coupons. This correction is effective on January 6, 2011 and is applicable in taxable years ending on or after December 31, 2010. FOR FURTHER INFORMATION CONTACT: Michael E. Hara, (202) 622–4910 (not a toll-free number). SUPPLEMENTARY INFORMATION: DATES: 709 PART 301—PROCEDURE AND ADMINISTRATION Par. 21. The authority citation for part 301 continues to read in part as follows: ■ Authority: 26 U.S.C. 7805 * * * * * * * * Guy Traynor, Federal Register Liaison, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, Procedure and Administration. [FR Doc. 2010–33354 Filed 1–5–11; 8:45 am] BILLING CODE 4830–01–P Background The final regulations that are the subject of this document is under section 6302 of the Internal Revenue Code. ENVIRONMENTAL PROTECTION AGENCY Accordingly, the final and temporary regulations (TD 9507), that are the subject of FR Doc. 2010–30526, are corrected as follows: 1. On page 75898, in the preamble, column 3, under the paragraph heading ‘‘9. Business Days and Legal Holidays’’, line 8 from the bottom of the page, the language ‘‘section 7503, the term ‘‘legal holiday’’’’ is corrected to read ‘‘section 7503, the term legal holiday’’. 2. On page 75899, in the preamble, column 1, line 19 from the top of the page, the language ‘‘transitional relief. Notice 2010– states’’ is corrected to read ‘‘transitional relief. Notice 2010–87 states’’. Need for Correction [EPA–HQ–OW–201; FRL–9247–8] As published, the final regulations (TD 9507) contain errors that may prove to be misleading and are in need of clarification. Guidelines for Awarding Clean Water Act Section 319 Base Grants to Indian Tribes Guy Traynor, Federal Register Liaison, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). Correction of Publication Correction of Publication [FR Doc. 2010–33357 Filed 1–5–11; 8:45 am] 26 CFR Part 301 Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting and recordkeeping requirements. Accordingly, 26 CFR parts 40 and 301 are corrected by making the following correcting amendments: ■ Paragraph 1. The authority citation for part 40 continues to read in part as follows: Internal Revenue Service Authority: 26 U.S.C. 7805 * * * 26 CFR Parts 40 and 301 § 40.6302(c)–3 [TD 9507] [Amended] Par. 2. Section 40.6302(c)–3, paragraph (c) is amended by removing the language in the third sentence ‘‘ ‘‘legal holiday’’ ’’ and adding in its place ‘‘legal holiday.’’ ■ RIN 1545–BJ13 Electronic Funds Transfer of Depository Taxes; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. AGENCY: This document contains corrections to final regulations (TD 9507) that were published in the Federal Register on Tuesday, December 7, 2010 (75 FR 75897) providing guidance relating to Federal tax deposits SUMMARY: 14:12 Jan 05, 2011 Jkt 223001 PART 301—PROCEDURE AND ADMINISTRATION Par. 3. The authority citation for part 301 continues to read in part as follows: ■ Authority: 26 U.S.C. 7805 * * * Par. 4. Part 301 is amended by revising the authority paragraph to read as follows: ■ PO 00000 Frm 00013 Fmt 4700 Sfmt 4700 Environmental Protection Agency (EPA). ACTION: Final rule. AGENCY: This final rule provides national guidelines for the award of base grants under the Clean Water Act (CWA) section 319(h) nonpoint source (NPS) grants program to Indian tribes in FY 2011 (and subsequent years). In addition, the rule includes a few new administrative changes to clarify the guidelines and make them more userfriendly. The new administrative changes for base grant submissions are: That each EPA Region will now establish its own individual timeframe for tribes to submit application materials for section 319 base grants; the inclusion of information on how to calculate the cost-share/match; and the availability of facsimile submission for section 319 base grant application materials when the tribe coordinates with the appropriate EPA Regional coordinator in advance of the section 319 base grant application deadline. DATES: This final rule is effective on January 6, 2011. FOR FURTHER INFORMATION CONTACT: Nancy Arazan, U.S. EPA, Office of Wetlands, Oceans, and Watersheds, Assessment and Watershed Protection Division, telephone: (202) 566–0815; fax: (202) 566–1333; e-mail: arazan.nancy@epa.gov. Also contact the appropriate EPA Regional Tribal NPS Coordinator identified in section XIII and also listed on EPA’s Web site under ‘‘EPA Tribal NPS Coordinators’’ at http://www.epa.gov/nps/tribal. SUPPLEMENTARY INFORMATION: SUMMARY: Excise taxes, Reporting and recordkeeping requirements. ■ DEPARTMENT OF THE TREASURY erowe on DSK5CLS3C1PROD with RULES 26 CFR Part 40 PART 40—EXCISE TAX PROCEDURAL REGULATIONS BILLING CODE 4830–01–P VerDate Mar<15>2010 List of Subjects 40 CFR Part 35 E:\FR\FM\06JAR1.SGM 06JAR1

Agencies

[Federal Register Volume 76, Number 4 (Thursday, January 6, 2011)]
[Rules and Regulations]
[Pages 708-709]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-33357]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 31, 40, and 301

[TD 9507]
RIN 1545-BJ13


Electronic Funds Transfer of Depository Taxes; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final and temporary regulations.

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SUMMARY: This document contains corrections to final and temporary 
regulations (TD 9507) that were published in the Federal Register on 
Tuesday, December 7, 2010 (75 FR 75897) providing guidance relating to 
Federal tax deposits (FTDs) by Electronic Funds Transfer (EFT). The 
temporary and final regulations provide rules under which depositors 
must use

[[Page 709]]

EFT for all FTDs and eliminate the rules regarding FTD coupons.

DATES: Effective January 6, 2011.

FOR FURTHER INFORMATION CONTACT: Michael Hara, (202) 622-4910 (not a 
toll free number).

SUPPLEMENTARY INFORMATION:

Background

    The final and temporary regulations (TD 9507) that are the subject 
of these corrections are under section 6302 of the Internal Revenue 
Code.

Need for Correction

    As published, the final and temporary regulations (TD 9507) contain 
errors that may prove to be misleading and are in need of 
clarification.

Correction of Publication

    Accordingly, the final and temporary regulations (TD 9507), that 
are the subject of FR Doc. 2010-30526, are corrected as follows:
    1. On page 75898, in the preamble, column 3, under the paragraph 
heading ``9. Business Days and Legal Holidays'', line 8 from the bottom 
of the page, the language ``section 7503, the term ``legal holiday'''' 
is corrected to read ``section 7503, the term legal holiday''.
    2. On page 75899, in the preamble, column 1, line 19 from the top 
of the page, the language ``transitional relief. Notice 2010- states'' 
is corrected to read ``transitional relief. Notice 2010-87 states''.

Guy Traynor,
Federal Register Liaison, Publications and Regulations Branch, Legal 
Processing Division, Associate Chief Counsel (Procedure and 
Administration).
[FR Doc. 2010-33357 Filed 1-5-11; 8:45 am]
BILLING CODE 4830-01-P