Highway Use Tax; Filing and Payment for Taxable Period Beginning July 1, 2011, 43121-43123 [2011-18244]
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Federal Register / Vol. 76, No. 139 / Wednesday, July 20, 2011 / Rules and Regulations
Domestic Product. FDA does not expect
this final rule to result in any 1-year
expenditure that would meet or exceed
this amount.
IV. Federalism
FDA has analyzed this final rule in
accordance with the principles set forth
in Executive Order 13132. Section 4(a)
of the Executive order requires Agencies
to ‘‘construe * * * a Federal statute to
preempt State law only where the
statute contains an express preemption
provision or there is some other clear
evidence that the Congress intended
preemption of State law, or where the
exercise of State authority conflicts with
the exercise of Federal authority under
the Federal statute.’’ Federal law
includes an express preemption
provision that preempts certain state
requirements ‘‘different from or in
addition to’’ certain federal
requirements applicable to devices. 21
U.S.C. 360k; See Medtronic Inc., v. Lohr,
518 U.S. 470 (1996); and Riegel v.
Medtronic, Inc., 552 U.S. 312 (2008).
The special controls established by this
final rule create ‘‘requirements’’ for
specific medical devices under 21
U.S.C. 360k, even though product
sponsors have some flexibility in how
they meet those requirements. Cf.
Papike v. Tambrands, Inc., 107 F.3d
737, 740–742 (9th Cir. 1991).
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V. Paperwork Reduction Act of 1995
FDA concludes that this final rule
contains no new collections of
information. Therefore, clearance by the
Office of Management and Budget
(OMB) under the Paperwork Reduction
Act of 1995 (PRA) (44 U.S.C. 3501–
3520) is not required. This final rule
establishes as special controls a
guidance document that refers to
previously approved collections of
information found in other FDA
regulations. These collections of
information are subject to review by
OMB under the PRA.
VI. References
The following reference has been
placed on display in the Division of
Dockets Management (HFA–305), Food
and Drug Administration, 5630 Fishers
Lane, Rm. 1061, Rockville, MD 20852,
and may be seen by interested persons
between 9 a.m. and 4 p.m., Monday
through Friday.
1. Petition from Ulthera, Inc., April
11, 2008.
List of Subjects in 21 CFR Part 878
Medical devices.
Therefore, under the Federal Food,
Drug, and Cosmetic Act and under
authority delegated to the Commissioner
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of Food and Drugs, 21 CFR part 878 is
amended as follows:
PART 878—GENERAL AND PLASTIC
SURGERY DEVICES
1. The authority citation for 21 CFR
part 878 continues to read as follows:
■
Authority: 21 U.S.C. 351, 360, 360c, 360e,
360j, 360l, 371.
2. Section 878.4590 is added to
subpart E to read as follows:
■
§ 878.4590 Focused ultrasound stimulator
system for aesthetic use.
(a) Identification. A Focused
Ultrasound Stimulator System for
Aesthetic Use is a device using focused
ultrasound to produce localized,
mechanical motion within tissues and
cells for the purpose of producing either
localized heating for tissue coagulation
or for mechanical cellular membrane
disruption intended for noninvasive
aesthetic use.
(b) Classification. Class II (special
controls). The special control for this
device is FDA’s ‘‘Class II Special
Controls Guidance Document: Focused
Ultrasound Stimulator System for
Aesthetic Use.’’ See § 878.1(e) for the
availability of this guidance document.
Dated: July 15, 2011.
Nancy K. Stade,
Deputy Director for Policy, Center for Devices
and Radiological Health.
[FR Doc. 2011–18278 Filed 7–19–11; 8:45 am]
BILLING CODE 4160–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 41
[TD 9537]
RIN 1545–BK36
Highway Use Tax; Filing and Payment
for Taxable Period Beginning July 1,
2011
Internal Revenue Service (IRS),
Treasury.
ACTION: Final and temporary
regulations.
AGENCY:
This document contains final
and temporary regulations that provide
guidance on the filing of Form 2290
(‘‘Heavy Highway Vehicle Use Tax
Return’’) and payment of the associated
highway use tax for the taxable period
beginning July 1, 2011. The regulations
affect owners and operators of highway
motor vehicles with a taxable gross
weight of 55,000 pounds or more. The
text of the temporary regulations also
SUMMARY:
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43121
serves as the text of the proposed
regulations on this subject in the
Proposed Rules section in this issue of
the Federal Register.
DATES: Effective Date: These regulations
are effective on July 20, 2011.
Applicability Date: For dates of
applicability, see §§ 41.6001–2T(d),
41.6071(a)–1T(c)(3), and 41.6151(a)–
1T(b).
FOR FURTHER INFORMATION CONTACT:
Natalie Payne, (202) 622–3130 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
This document amends the Highway
Use Tax Regulations (26 CFR Part 41)
under section 4481 of the Internal
Revenue Code (Code).
Section 4481 imposes a tax on the use
in any taxable period of a highway
motor vehicle with a taxable gross
weight of 55,000 pounds or more. The
person in whose name the vehicle is
registered at the time of the first use
must pay the tax. The rate of tax is
based on the weight of the vehicle with
a maximum of $550 per vehicle per
taxable period (the standard amount).
Generally, a ‘‘taxable period’’ is the
year that begins on July 1 and ends on
the following June 30. For the taxable
period beginning on July 1, 2011,
however, section 4482(c)(4) of present
law provides that the taxable period
ends at the close of September 30, 2011.
For this three month period, the tax rate
is a reduced amount that is 25 percent
of the tax rate for a 12-month period.
Section 41.6011(a)–1(a)(1) requires
each person that is liable for the tax
imposed by section 4481 to file a return
for each taxable period and
§ 41.6011(a)–1(b) provides that the
return is Form 2290, ‘‘Heavy Highway
Vehicle Use Tax Return.’’
The due date for filing Form 2290 is
not prescribed by statute and section
6071 provides that when the Code does
not set the time for filing a return, the
Secretary is to prescribe such time by
regulations. Under § 41.6071(a)–1(a),
Form 2290 generally must be filed by
the last day of the month following the
month in which a person becomes liable
for tax. For most taxpayers, their first
use of a vehicle in a taxable period
occurs in July and thus their return is
due by August 31.
Section 41.6001–2(b) provides,
generally, that a State that receives an
application to register a highway motor
vehicle must receive from the applicant
‘‘proof of payment’’ of the tax imposed
by section 4481(a). Section 41.6001–2(c)
specifies that this proof of payment
generally consists of a receipted
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Federal Register / Vol. 76, No. 139 / Wednesday, July 20, 2011 / Rules and Regulations
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Schedule 1 (Form 2290) that is returned
by the IRS to a taxpayer that files Form
2290 and pays the amount of tax due
with the return. The taxpayer generally
must present proof of payment for the
taxable period that includes the date on
which the application for registration is
filed, but in the case of an application
filed in July, August, or September proof
of payment for the preceding taxable
period may be used.
The tax imposed under section 4481
will expire on September 30, 2011,
unless Congress changes the law. Under
existing regulations, the person liable
for the highway use tax must file a Form
2290 by the last day of the month
following the month in which the
person becomes liable for the tax.
Therefore, under current statutory and
regulatory provisions, the person liable
for the tax will be required to file a
Form 2290 for taxable use during the
period of July 1, 2011, through
September 30, 2011 (the ‘‘2011 short
taxable period’’). Further, if Congress
extends the tax past September 30,
2011, a person who filed Form 2290 for
the 2011 short taxable period would
have to file a second Form 2290
covering the period after September 30,
2011, through the earlier of the
expiration date of the extension or June
30, 2012.
Explanation of Provisions
For purposes of efficient tax
administration and alleviating
taxpayers’ potential administrative
burden, the temporary regulations
postpone the due date of Form 2290 for
the 2011 short taxable period until
November 30, 2011. If Congress does not
extend the tax past September 30, 2011,
taxpayers will file one Form 2290 and
will pay the reduced amount for the
2011 short taxable period by November
30; if Congress does extend the tax past
September 30, 2011, and substitutes a
longer taxable period for the 2011 short
taxable period, taxpayers who become
liable for the highway use tax after June
30, 2011, and before November 1, 2011,
also will file a Form 2290 for the period
July 1, 2011—June 30, 2012 (or the end
of the new taxable period, if earlier), by
November 30, 2011. In either case, most
taxpayers will have to file only one
return for the taxable period beginning
July 1, 2011. But for the change made
by the temporary regulations, most
taxpayers would have to file two returns
if Congress extends the tax past
September 30.
Further, the temporary regulations
state that taxpayers should file a Form
2290 no earlier than November 1, 2011,
for taxable use during the 2011 short
taxable period. The IRS will not provide
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16:14 Jul 19, 2011
Jkt 223001
a receipted Schedule 1 for a return and
associated payment for the taxable
period beginning July 1, 2011, before
November 1, 2011. Because taxpayers
will not be able to receive a receipted
Schedule 1 for filing a Form 2290 and
paying the tax for the taxable period
beginning July 1, 2011, until November
1, 2011, the temporary regulations
provide that the receipted Schedule 1
for the taxable period ending June 30,
2010, must be accepted by a State as a
substitute proof of payment for
registration applications filed during the
period of July 1, 2011, through
November 30, 2011.
Section 41.6001–2(b)(1) provides that
a State may register a highway motor
vehicle without proof of payment if the
person registering the vehicle presents
the original or a photocopy of a bill of
sale (or other document evidencing
transfer) indicating that the vehicle was
purchased by the owner either as a new
or used vehicle during the preceding 60
days before the date that the State
receives the application for registration
of such vehicle. Because taxpayers will
not be able to obtain proof of payment
during the period between July 1, 2011,
and November 1, 2011, the temporary
regulations provide that between July 1,
2011, and November 30, 2011, a State
must register a highway motor vehicle
without proof of payment if the person
registering the vehicle presents the
original or a photocopy of a bill of sale
(or other document evidencing the sale)
that demonstrates that the owner
purchased the vehicle, either as a new
or used vehicle, within 150 days of the
date that the State receives the
application for registration, and the
vehicle has not been registered in any
State since the purchase date.
Special Analyses
It has been determined that this
Treasury decision is not a significant
regulatory action as defined in
Executive Order 12866, as
supplemented by Executive Order
13563. 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 this
regulation. For applicability of the
Regulatory Flexibility Act (5 U.S.C.
chapter 6), please refer to the Special
Analysis section in the preamble to the
cross-referenced notice of proposed
rulemaking in the Proposed Rules
section in this issue of the Federal
Register. Pursuant to section 7805(f) of
the Code, this final and temporary
regulation was submitted to the Chief
Counsel for Advocacy of the Small
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Business Administration for comment
on their impact on small business.
Drafting Information
The principal author of these
regulations is Natalie Payne, Office of
the Associate Chief Counsel
(Passthroughs and Special Industries).
However, other personnel from the IRS
and the Treasury Department
participated in their development.
List of Subjects in 26 CFR Part 41
Excise taxes, Motor vehicles,
Reporting and recordkeeping
requirements.
Adoption of Amendments to the
Regulations
Accordingly, 26 CFR part 41 is
amended as follows:
PART 41—EXCISE TAX ON USE OF
CERTAIN HIGHWAY MOTOR
VEHICLES
Paragraph 1. The authority citation
for part 41 is amended to read in part
as follows:
■
Authority: 26 U.S.C. 7805. * * *
Section 41.6001–2T also issued under 26
U.S.C. 6001. * * *
Section 41.6071(a)–1T also issued under 26
U.S.C. 6071(a). * * *
Section 41.6151(a)–1T also issued under 26
U.S.C. 6151(a). * * *
Par. 2. Section 41.6001–2 is amended
by:
■ 1. Redesignating paragraph (b)(1) as
paragraph (b)(1)(i) and adding a
paragraph heading to newly designated
paragraph (b)(1)(i).
■ 2. Adding paragraph (b)(1)(ii).
■ 3. Redesignating paragraph (b)(4) as
paragraph (b)(4)(i) and adding a
paragraph heading to newly designated
paragraph (b)(4)(i).
■ 4. Adding paragraph (b)(4)(ii).
■ 5. Redesignating paragraph (c)(2) as
paragraph (c)(2)(i), adding a paragraph
heading to newly designated paragraph
(c)(2)(i) and adding paragraph (c)(2)(ii).
The additions read as follows:
■
§ 41.6001–2 Proof of payment for State
registration purposes.
*
*
*
*
*
(b) * * *
(1) * * *
(i) Registration generally. * * *
(ii) [Reserved]. For further guidance,
see § 41.6001–2T(b)(1)(ii).
*
*
*
*
*
(4) * * *
(i) General rule. * * *
(ii) [Reserved]. For further guidance,
see § 41.6001–2T(b)(4)(ii).
*
*
*
*
*
(c) * * *
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Federal Register / Vol. 76, No. 139 / Wednesday, July 20, 2011 / Rules and Regulations
(2) * * *
(i) General rule. * * *
(ii) [Reserved]. For further guidance,
see § 41.6001–2T(c)(2)(ii).
*
*
*
*
*
■ Par. 3. Section 41.6001–2T is added to
read as follows:
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§ 41.6001–2T Proof of payment for State
registration purposes (temporary).
(a) [Reserved]. For further guidance,
see § 41.6001–2(a) .
(b)(1)(i) [Reserved]. For further
guidance, see § 41.6001–2(b)(1)(i).
(ii) Special rule for registration after
June 30, 2011, and before December 1,
2011. Between July 1, 2011, and
November 30, 2011, a State must
register a highway motor vehicle
without proof of payment if the person
registering the vehicle presents the
original or a photocopy of a bill of sale
(or other document evidencing transfer)
indicating that the vehicle was
purchased by the owner either as a new
or used vehicle during the preceding
150 days before the date that the State
receives the application for registration
of the vehicle, and the vehicle has not
been registered in any state subsequent
to such date of purchase.
(b)(2) through (b)(4)(i) [Reserved]. For
further guidance, see § 41.6001–2(b)(2)
through (b)(4)(i).
(ii) Special rule for registration after
June 30, 2011, and before December 1,
2011. In the case of a highway motor
vehicle subject to tax under section
4481(a) for which a State receives an
application for registration during the
months of July, August, September,
October, or November of 2011, a State
shall accept proof of payment for the
taxable period of July 1, 2010, through
June 30, 2011, to verify payment of the
tax imposed by section 4481(a).
(c) introductory text through (c)(2)(i)
[Reserved]. For further guidance, see
§ 41.6001–2(c) through (c)(2)(i).
(ii) Substitute proof of payment for
the taxable period beginning July 1,
2011. For purposes of this section and
§ 41.6001–2, in the case of a highway
motor vehicle for which a State receives
an application for registration during
the period of July 1, 2011, through
November 30, 2011, a State shall accept
as a substitute for proof of payment,
proof of payment for the taxable period
of July 1, 2010, through June 30, 2011.
(iii) Cross reference. For provisions
relating to the use of proof of payment
for the taxable period of July 1, 2010,
through June 30, 2011, to verify
payment of the tax imposed by section
4481(a), see § 41.6001–2T(b)(4)(ii).
(d) Effective/applicability date.
Paragraphs (b)(1)(ii), (b)(4)(ii), (c)(2)(ii)
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Jkt 223001
and (c)(2)(iii) of this section apply on
and after July 20, 2011.
(e) Expiration date. The applicability
of this section expires on or before July
15, 2014.
■ Par. 4. Section 41.6071(a)–1 is
amended as follows:
■ 1. In paragraph (a) introductory text,
the phrase ‘‘Except as provided in
paragraph (b) of this section’’ is
removed and ‘‘Except as provided in
paragraph (b) or paragraph (c) of this
section’’ is added in its place.
■ 2. Add paragraph (c).
The addition reads as follows:
§ 41.6071(a)–1
Time for filing returns.
*
*
*
*
*
(c) [Reserved]. For further guidance,
see § 41.6071(a)–1T(c) through (c)(3).
■ Par. 5. Section 41.6071(a)–1T is added
to read as follows:
§ 41.6071(a)–1T
(temporary).
Time for filing returns
Time and place for paying
[Reserved]. For further guidance, see
§ 41.6071(a)–1T(a) and (b).
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Par. 7. Section 41.6151(a)–1T is added
to read as follows:
■
§ 41.6151(a)–1T Time and place for paying
tax (temporary).
(a) In general. The tax must be paid
at the time prescribed in § 41.6071(a)–1
(or § 41.6071(a)–1T, as appropriate) for
filing the return and at the place
prescribed in § 41.6091–1 for filing the
return.
(b) Effective/applicability date. This
section applies on and after July 20,
2011.
(c) Expiration date. The applicability
of this section expires on or before July
15, 2014.
Steven T. Miller,
Deputy Commissioner for Services and
Enforcement.
Approved: July 13, 2011.
Emily S. McMahon,
Acting Assistant Secretary of the Treasury
(Tax Policy).
[FR Doc. 2011–18244 Filed 7–15–11; 4:15 pm]
(a) through (b) [Reserved]. For further
guidance, see § 41.6071(a)–1(a) through
(b).
(c) Special rule for highway motor
vehicles for which a taxable use occurs
during the period July 1, 2011, through
September 30, 2011—(1) Date for filing
returns. In the case of a highway motor
vehicle for which a taxable use occurs
during the period July 1, 2011, through
September 30, 2011, the person liable
for the tax must file a return described
in § 41.6011(a)–1 no later than
November 30, 2011. The return should
be filed no earlier than November 1,
2011. If the return is filed and payment
is submitted before November 1, 2011,
the IRS will not provide a receipted
Schedule 1 (Form 2290, ‘‘Heavy
Highway Vehicle Use Tax Return’’) as
proof of payment until after November
1, 2011, and will provide such receipted
Schedule 1 only if the full amount of the
tax for the 2011 taxable period
(determined under the law in effect as
of November 1, 2011) has been paid.
(2) Cross reference. For provisions
relating to time and place for paying the
tax imposed under section 4481, see
§ 41.6151(a)–1.
(3) Effective/applicability date. This
paragraph (c) applies on and after July
20, 2011.
(4) Expiration date. The applicability
of this section expires on or before July
15, 2014.
■ Par. 6. Section 41.6151(a)–1 is revised
to read as follows:
§ 41.6151(a)–1
tax.
43123
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BILLING CODE 4830–01–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 117
[Docket No. USCG–2011–0597]
Drawbridge Operation Regulations;
Cheesequake Creek, Morgan, NJ
Coast Guard, DHS.
Notice of temporary deviation
from regulations.
AGENCY:
ACTION:
The Commander, First Coast
Guard District, has issued a temporary
deviation from the regulation governing
the operation of the Route 35 Bridge,
mile 0.0, across Cheesequake Creek at
Morgan, New Jersey. The deviation is
necessary to facilitate a public event.
This deviation allows the bridge to
remain in the closed position for an
hour and a half to facilitate a public
event.
DATES: This deviation is effective
between 11:30 a.m. and 1 p.m. on
September 18, 2011.
ADDRESSES: Documents mentioned in
this preamble as being available in the
docket are part of docket USCG–2011–
0597 and are available online at http:
//www.regulations.gov, inserting USCG–
2011–0597 in the ‘‘Keyword’’ and then
clicking ‘‘Search’’. They are also
available for inspection or copying at
the Docket Management Facility (M–30),
U.S. Department of Transportation,
West Building Ground Floor, Room
SUMMARY:
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]]>Agencies
[Federal Register Volume 76, Number 139 (Wednesday, July 20, 2011)]
[Rules and Regulations]
[Pages 43121-43123]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-18244]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 41
[TD 9537]
RIN 1545-BK36
Highway Use Tax; Filing and Payment for Taxable Period Beginning
July 1, 2011
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final and temporary regulations.
-----------------------------------------------------------------------
SUMMARY: This document contains final and temporary regulations that
provide guidance on the filing of Form 2290 (``Heavy Highway Vehicle
Use Tax Return'') and payment of the associated highway use tax for the
taxable period beginning July 1, 2011. The regulations affect owners
and operators of highway motor vehicles with a taxable gross weight of
55,000 pounds or more. The text of the temporary regulations also
serves as the text of the proposed regulations on this subject in the
Proposed Rules section in this issue of the Federal Register.
DATES: Effective Date: These regulations are effective on July 20,
2011.
Applicability Date: For dates of applicability, see Sec. Sec.
41.6001-2T(d), 41.6071(a)-1T(c)(3), and 41.6151(a)-1T(b).
FOR FURTHER INFORMATION CONTACT: Natalie Payne, (202) 622-3130 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
This document amends the Highway Use Tax Regulations (26 CFR Part
41) under section 4481 of the Internal Revenue Code (Code).
Section 4481 imposes a tax on the use in any taxable period of a
highway motor vehicle with a taxable gross weight of 55,000 pounds or
more. The person in whose name the vehicle is registered at the time of
the first use must pay the tax. The rate of tax is based on the weight
of the vehicle with a maximum of $550 per vehicle per taxable period
(the standard amount).
Generally, a ``taxable period'' is the year that begins on July 1
and ends on the following June 30. For the taxable period beginning on
July 1, 2011, however, section 4482(c)(4) of present law provides that
the taxable period ends at the close of September 30, 2011. For this
three month period, the tax rate is a reduced amount that is 25 percent
of the tax rate for a 12-month period.
Section 41.6011(a)-1(a)(1) requires each person that is liable for
the tax imposed by section 4481 to file a return for each taxable
period and Sec. 41.6011(a)-1(b) provides that the return is Form 2290,
``Heavy Highway Vehicle Use Tax Return.''
The due date for filing Form 2290 is not prescribed by statute and
section 6071 provides that when the Code does not set the time for
filing a return, the Secretary is to prescribe such time by
regulations. Under Sec. 41.6071(a)-1(a), Form 2290 generally must be
filed by the last day of the month following the month in which a
person becomes liable for tax. For most taxpayers, their first use of a
vehicle in a taxable period occurs in July and thus their return is due
by August 31.
Section 41.6001-2(b) provides, generally, that a State that
receives an application to register a highway motor vehicle must
receive from the applicant ``proof of payment'' of the tax imposed by
section 4481(a). Section 41.6001-2(c) specifies that this proof of
payment generally consists of a receipted
[[Page 43122]]
Schedule 1 (Form 2290) that is returned by the IRS to a taxpayer that
files Form 2290 and pays the amount of tax due with the return. The
taxpayer generally must present proof of payment for the taxable period
that includes the date on which the application for registration is
filed, but in the case of an application filed in July, August, or
September proof of payment for the preceding taxable period may be
used.
The tax imposed under section 4481 will expire on September 30,
2011, unless Congress changes the law. Under existing regulations, the
person liable for the highway use tax must file a Form 2290 by the last
day of the month following the month in which the person becomes liable
for the tax. Therefore, under current statutory and regulatory
provisions, the person liable for the tax will be required to file a
Form 2290 for taxable use during the period of July 1, 2011, through
September 30, 2011 (the ``2011 short taxable period''). Further, if
Congress extends the tax past September 30, 2011, a person who filed
Form 2290 for the 2011 short taxable period would have to file a second
Form 2290 covering the period after September 30, 2011, through the
earlier of the expiration date of the extension or June 30, 2012.
Explanation of Provisions
For purposes of efficient tax administration and alleviating
taxpayers' potential administrative burden, the temporary regulations
postpone the due date of Form 2290 for the 2011 short taxable period
until November 30, 2011. If Congress does not extend the tax past
September 30, 2011, taxpayers will file one Form 2290 and will pay the
reduced amount for the 2011 short taxable period by November 30; if
Congress does extend the tax past September 30, 2011, and substitutes a
longer taxable period for the 2011 short taxable period, taxpayers who
become liable for the highway use tax after June 30, 2011, and before
November 1, 2011, also will file a Form 2290 for the period July 1,
2011--June 30, 2012 (or the end of the new taxable period, if earlier),
by November 30, 2011. In either case, most taxpayers will have to file
only one return for the taxable period beginning July 1, 2011. But for
the change made by the temporary regulations, most taxpayers would have
to file two returns if Congress extends the tax past September 30.
Further, the temporary regulations state that taxpayers should file
a Form 2290 no earlier than November 1, 2011, for taxable use during
the 2011 short taxable period. The IRS will not provide a receipted
Schedule 1 for a return and associated payment for the taxable period
beginning July 1, 2011, before November 1, 2011. Because taxpayers will
not be able to receive a receipted Schedule 1 for filing a Form 2290
and paying the tax for the taxable period beginning July 1, 2011, until
November 1, 2011, the temporary regulations provide that the receipted
Schedule 1 for the taxable period ending June 30, 2010, must be
accepted by a State as a substitute proof of payment for registration
applications filed during the period of July 1, 2011, through November
30, 2011.
Section 41.6001-2(b)(1) provides that a State may register a
highway motor vehicle without proof of payment if the person
registering the vehicle presents the original or a photocopy of a bill
of sale (or other document evidencing transfer) indicating that the
vehicle was purchased by the owner either as a new or used vehicle
during the preceding 60 days before the date that the State receives
the application for registration of such vehicle. Because taxpayers
will not be able to obtain proof of payment during the period between
July 1, 2011, and November 1, 2011, the temporary regulations provide
that between July 1, 2011, and November 30, 2011, a State must register
a highway motor vehicle without proof of payment if the person
registering the vehicle presents the original or a photocopy of a bill
of sale (or other document evidencing the sale) that demonstrates that
the owner purchased the vehicle, either as a new or used vehicle,
within 150 days of the date that the State receives the application for
registration, and the vehicle has not been registered in any State
since the purchase date.
Special Analyses
It has been determined that this Treasury decision is not a
significant regulatory action as defined in Executive Order 12866, as
supplemented by Executive Order 13563. 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 this regulation. For applicability of the Regulatory
Flexibility Act (5 U.S.C. chapter 6), please refer to the Special
Analysis section in the preamble to the cross-referenced notice of
proposed rulemaking in the Proposed Rules section in this issue of the
Federal Register. Pursuant to section 7805(f) of the Code, this final
and temporary regulation was submitted to the Chief Counsel for
Advocacy of the Small Business Administration for comment on their
impact on small business.
Drafting Information
The principal author of these regulations is Natalie Payne, Office
of the Associate Chief Counsel (Passthroughs and Special Industries).
However, other personnel from the IRS and the Treasury Department
participated in their development.
List of Subjects in 26 CFR Part 41
Excise taxes, Motor vehicles, Reporting and recordkeeping
requirements.
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 41 is amended as follows:
PART 41--EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
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Paragraph 1. The authority citation for part 41 is amended to read in
part as follows:
Authority: 26 U.S.C. 7805. * * *
Section 41.6001-2T also issued under 26 U.S.C. 6001. * * *
Section 41.6071(a)-1T also issued under 26 U.S.C. 6071(a). * * *
Section 41.6151(a)-1T also issued under 26 U.S.C. 6151(a). * * *
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Par. 2. Section 41.6001-2 is amended by:
0
1. Redesignating paragraph (b)(1) as paragraph (b)(1)(i) and adding a
paragraph heading to newly designated paragraph (b)(1)(i).
0
2. Adding paragraph (b)(1)(ii).
0
3. Redesignating paragraph (b)(4) as paragraph (b)(4)(i) and adding a
paragraph heading to newly designated paragraph (b)(4)(i).
0
4. Adding paragraph (b)(4)(ii).
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5. Redesignating paragraph (c)(2) as paragraph (c)(2)(i), adding a
paragraph heading to newly designated paragraph (c)(2)(i) and adding
paragraph (c)(2)(ii).
The additions read as follows:
Sec. 41.6001-2 Proof of payment for State registration purposes.
* * * * *
(b) * * *
(1) * * *
(i) Registration generally. * * *
(ii) [Reserved]. For further guidance, see Sec. 41.6001-
2T(b)(1)(ii).
* * * * *
(4) * * *
(i) General rule. * * *
(ii) [Reserved]. For further guidance, see Sec. 41.6001-
2T(b)(4)(ii).
* * * * *
(c) * * *
[[Page 43123]]
(2) * * *
(i) General rule. * * *
(ii) [Reserved]. For further guidance, see Sec. 41.6001-
2T(c)(2)(ii).
* * * * *
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Par. 3. Section 41.6001-2T is added to read as follows:
Sec. 41.6001-2T Proof of payment for State registration purposes
(temporary).
(a) [Reserved]. For further guidance, see Sec. 41.6001-2(a) .
(b)(1)(i) [Reserved]. For further guidance, see Sec. 41.6001-
2(b)(1)(i).
(ii) Special rule for registration after June 30, 2011, and before
December 1, 2011. Between July 1, 2011, and November 30, 2011, a State
must register a highway motor vehicle without proof of payment if the
person registering the vehicle presents the original or a photocopy of
a bill of sale (or other document evidencing transfer) indicating that
the vehicle was purchased by the owner either as a new or used vehicle
during the preceding 150 days before the date that the State receives
the application for registration of the vehicle, and the vehicle has
not been registered in any state subsequent to such date of purchase.
(b)(2) through (b)(4)(i) [Reserved]. For further guidance, see
Sec. 41.6001-2(b)(2) through (b)(4)(i).
(ii) Special rule for registration after June 30, 2011, and before
December 1, 2011. In the case of a highway motor vehicle subject to tax
under section 4481(a) for which a State receives an application for
registration during the months of July, August, September, October, or
November of 2011, a State shall accept proof of payment for the taxable
period of July 1, 2010, through June 30, 2011, to verify payment of the
tax imposed by section 4481(a).
(c) introductory text through (c)(2)(i) [Reserved]. For further
guidance, see Sec. 41.6001-2(c) through (c)(2)(i).
(ii) Substitute proof of payment for the taxable period beginning
July 1, 2011. For purposes of this section and Sec. 41.6001-2, in the
case of a highway motor vehicle for which a State receives an
application for registration during the period of July 1, 2011, through
November 30, 2011, a State shall accept as a substitute for proof of
payment, proof of payment for the taxable period of July 1, 2010,
through June 30, 2011.
(iii) Cross reference. For provisions relating to the use of proof
of payment for the taxable period of July 1, 2010, through June 30,
2011, to verify payment of the tax imposed by section 4481(a), see
Sec. 41.6001-2T(b)(4)(ii).
(d) Effective/applicability date. Paragraphs (b)(1)(ii),
(b)(4)(ii), (c)(2)(ii) and (c)(2)(iii) of this section apply on and
after July 20, 2011.
(e) Expiration date. The applicability of this section expires on
or before July 15, 2014.
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Par. 4. Section 41.6071(a)-1 is amended as follows:
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1. In paragraph (a) introductory text, the phrase ``Except as provided
in paragraph (b) of this section'' is removed and ``Except as provided
in paragraph (b) or paragraph (c) of this section'' is added in its
place.
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2. Add paragraph (c).
The addition reads as follows:
Sec. 41.6071(a)-1 Time for filing returns.
* * * * *
(c) [Reserved]. For further guidance, see Sec. 41.6071(a)-1T(c)
through (c)(3).
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Par. 5. Section 41.6071(a)-1T is added to read as follows:
Sec. 41.6071(a)-1T Time for filing returns (temporary).
(a) through (b) [Reserved]. For further guidance, see Sec.
41.6071(a)-1(a) through (b).
(c) Special rule for highway motor vehicles for which a taxable use
occurs during the period July 1, 2011, through September 30, 2011--(1)
Date for filing returns. In the case of a highway motor vehicle for
which a taxable use occurs during the period July 1, 2011, through
September 30, 2011, the person liable for the tax must file a return
described in Sec. 41.6011(a)-1 no later than November 30, 2011. The
return should be filed no earlier than November 1, 2011. If the return
is filed and payment is submitted before November 1, 2011, the IRS will
not provide a receipted Schedule 1 (Form 2290, ``Heavy Highway Vehicle
Use Tax Return'') as proof of payment until after November 1, 2011, and
will provide such receipted Schedule 1 only if the full amount of the
tax for the 2011 taxable period (determined under the law in effect as
of November 1, 2011) has been paid.
(2) Cross reference. For provisions relating to time and place for
paying the tax imposed under section 4481, see Sec. 41.6151(a)-1.
(3) Effective/applicability date. This paragraph (c) applies on and
after July 20, 2011.
(4) Expiration date. The applicability of this section expires on
or before July 15, 2014.
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Par. 6. Section 41.6151(a)-1 is revised to read as follows:
Sec. 41.6151(a)-1 Time and place for paying tax.
[Reserved]. For further guidance, see Sec. 41.6071(a)-1T(a) and
(b).
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Par. 7. Section 41.6151(a)-1T is added to read as follows:
Sec. 41.6151(a)-1T Time and place for paying tax (temporary).
(a) In general. The tax must be paid at the time prescribed in
Sec. 41.6071(a)-1 (or Sec. 41.6071(a)-1T, as appropriate) for filing
the return and at the place prescribed in Sec. 41.6091-1 for filing
the return.
(b) Effective/applicability date. This section applies on and after
July 20, 2011.
(c) Expiration date. The applicability of this section expires on
or before July 15, 2014.
Steven T. Miller,
Deputy Commissioner for Services and Enforcement.
Approved: July 13, 2011.
Emily S. McMahon,
Acting Assistant Secretary of the Treasury (Tax Policy).
[FR Doc. 2011-18244 Filed 7-15-11; 4:15 pm]
BILLING CODE 4830-01-P
