Highway Use Tax; Filing and Payment for Taxable Period Beginning July 1, 2011, 43225-43226 [2011-18250]

Download as PDF mstockstill on DSK4VPTVN1PROD with PROPOSALS Federal Register / Vol. 76, No. 139 / Wednesday, July 20, 2011 / Proposed Rules and replacement costs of project systems and components for a 20-year period, for each public housing project in its inventory. The PNA will provide summary level information for the PHA’s overall public housing portfolio, as well as information from the energy audit completed in conjunction with the PNA. (i) The PNA and the associated estimates shall be completed without regard to whether funds are available at the time the PNA is completed to do the repair and replacement work projected by the PNA. (ii) The PNA shall capture all capital costs needed to comply with public housing requirements, including section 504 of the Rehabilitation Act (see 29 U.S.C. 794), Uniform Federal Accessibility Standards (UFAS) requirements (see 24 CFR part 40), and Lead Safe Housing Rule (LSHR) requirements (see 24 CFR part 35). (iii) The PNA shall account for the impact of any projected or actual removal of units from the inventory by the corresponding removal of cost associated with physical needs of those removed units. (iv) The first two PNAs pursuant to this part and first two energy audits completed after [effective date of final rule to be inserted at final rule stage] shall be completed in accordance with a timeframe delineated by HUD in order to better enable PHAs, after the completion of the first PNA pursuant to this part, to better utilize the PNA in support of their 5-year planning cycle. After the completion of the first two PNAs and first two energy audits, the PHA shall completely update the PNA and energy audit no less often than once every 5 years. (v) The PNA provider shall be experienced in the performance of residential building assessment including building systems, health and safety conditions, physical and structural conditions, cost estimating, and building modernization. The PNA provider shall have knowledge of energy efficiency and green capital upgrade and construction practices. The PNA submission shall identify the PNA provider(s). Additional qualifications shall include: (A) Five (5) years or more of direct experience in physical facility inspection and/or assessment; (B) Five (5) years or more of direct experience in cost estimating; (C) Knowledge of applicable building standards and codes, including federal, state, and local requirements as demonstrated by experience, training, or certifications; VerDate Mar<15>2010 17:45 Jul 19, 2011 Jkt 223001 (D) Knowledge of energy conservation and energy efficiency and green capital upgrade and construction practices, as demonstrated by experience, training, or certifications; (E) Working knowledge of commonly used computer technology and software. (vi) The PNA shall be performed in conjunction with an energy audit and the energy audit findings shall be integrated into the PNA. PHAs that will have completed an energy audit within 2 years of the date that the PHA will complete its first PNA, pursuant to this part, shall not be required to complete a new energy audit concurrent with its first PNA if the existing energy audit contains the cost-effectiveness data required by HUD. Using information from the energy audit, the PHA shall identify specific work items and their associated costs in the PNA that match energy conservation measures (ECMs) identified in the energy audit. For each ECM reviewed as part of an energy audit, unless otherwise directed by HUD, the PNA shall incorporate the pay back data from the energy audit in a form and manner prescribed by HUD. (vii) As modernization and repairs of public housing developments are completed, the PHA shall make revisions to its PNA to indicate that repairs to individual buildings have been addressed. These PNA revisions shall be completed on an annual basis. (viii) The PHA shall submit its PNAs and annual updates to HUD in a time, manner, and format determined by HUD. HUD may evaluate the quality and accuracy of PNAs. HUD may require a PHA to revise its PNA to correct errors or inaccuracies, or elements of the PNA that do not comply with HUD requirements, all as determined by HUD. In addition, HUD may directly revise a PHA’s PNA to make such corrections. To the extent such revisions are made, the PHA shall update the corrected PNA in its annual update submission. (ix) A PHA shall not obligate or expend Capital Funds for administration, for transfers to operations, or for management improvements unless: (A) A PNA has been submitted in a time, manner, and format determined by HUD in accordance with this subpart; and (B) Corrections to the PNA required in accordance with paragraph (b)(9)(viii) of this section have been completed by the PHA within 3 months of having been notified of the need for correction by HUD. PO 00000 Frm 00008 Fmt 4702 Sfmt 4702 43225 Dated: June 10, 2011. Sandra B. Henriquez, Assistant Secretary for Public and Indian Housing. [FR Doc. 2011–18046 Filed 7–19–11; 8:45 am] BILLING CODE 4210–67–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 41 [REG–122813–11] RIN 1545–BK35 Highway Use Tax; Filing and Payment for Taxable Period Beginning July 1, 2011 Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations. AGENCY: In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing 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. These 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. DATES: Written and electronic comments and requests for a public hearing must be received by October 18, 2011. ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG–122813–11), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered to: CC:PA:LPD:PR Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG–122813–11), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW.; Washington, DC, or sent electronically via the Federal eRulemaking Portal at http:// www.regulations.gov (IRS REG–122813– 11). FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Natalie Payne, (202) 622–3130; concerning submissions of comments and requests for a public hearing, Regina Johnson, (202) 622–7180 (not toll-free numbers). SUMMARY: E:\FR\FM\20JYP1.SGM 20JYP1 43226 Federal Register / Vol. 76, No. 139 / Wednesday, July 20, 2011 / Proposed Rules SUPPLEMENTARY INFORMATION: Background This document contains proposed amendments to the Highway Use Tax Regulations (26 CFR part 41) under sections 6001, 6071 and 6151 of the Internal Revenue Code (Code). The text of temporary regulations published in this issue of the Federal Register also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the temporary regulations. Proposed Effective Date These regulations are proposed to apply to taxable use of highway motor vehicles occurring on or after July 1, 2011. Special Analyses It has been determined that this notice of proposed rulemaking 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, and because this regulation does not impose a collection of information on small entities, the provisions of the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply. Pursuant to section 7805(f) of the Code, this regulation has been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business. mstockstill on DSK4VPTVN1PROD with PROPOSALS Comments and Requests for a Public Hearing Before these proposed regulations are adopted as final regulations, consideration will be given to any written comments (a signed original and eight (8) copies) or electronic comments that are submitted timely to the IRS. All comments will be available for public inspection and copying. A public hearing will be scheduled if requested in writing by any person that timely submits written comments. If a public hearing is scheduled, notice of the date, time, and place for the hearing will be published in the Federal Register. 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. VerDate Mar<15>2010 17:45 Jul 19, 2011 Jkt 223001 List of Subjects in 26 CFR Part 41 Excise taxes, Motor vehicles, Reporting and recordkeeping requirements. through (c)(3) published elsewhere in this issue of the Federal Register]. Par. 4. Section 41.6151(a)–1 is revised to read as follows: Proposed Amendments to the Regulations Accordingly, 26 CFR part 41 is proposed to be amended as follows: § 41.6151(a)–1 tax. 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 41.6001–2 also issued under 26 U.S.C. 6001. * * * Section 41.6071(a)–1 also issued under 26 U.S.C. 6071(a). * * * Section 41.6151(a)–1 also issued under 26 U.S.C. 6151(a). * * * Par. 2. Section 41.6001–2 is amended by revising paragraphs (b)(1)(ii), (b)(4)(ii), (c)(2)(ii) and (c)(2)(iii) to read as follows: § 41.6001–2 Proof of payment for State registration purposes. * * * * * (b) * * * (1) * * * (ii) [The text of this proposed amendment to § 41.6001–2(b)(1)(ii) is the same as the text of § 41.6001– 2T(b)(1)(ii) published elsewhere in this issue of the Federal Register]. * * * * * (4) * * * (ii) [The text of this proposed amendment to § 41.6001–2(b)(4)(ii) is the same as the text of § 41.6001– 2T(b)(4)(ii) published elsewhere in this issue of the Federal Register]. * * * * * (c) * * * (2) * * * (ii) [The text of this proposed amendment to § 41.6001–2(c)(2)(ii) is the same as the text of § 41.6001– 2T(c)(2)(ii) published elsewhere in this issue of the Federal Register]. (iii) [The text of this proposed amendment to § 41.6001–2(c)(iii) is the same as the text of § 41.6001– 2T(c)(2)(iii) published elsewhere in this issue of the Federal Register]. * * * * * Par. 3. Section 41.6071(a)–1 is amended by adding paragraph (c) to read as follows: § 41.6071(a)–1 Time for filing returns. * * * * * (c) [The text of this proposed amendment to § 41.6071(a)–1(c) is the same as the text of § 41.6071(a)–1T(c) PO 00000 Frm 00009 Fmt 4702 Sfmt 4702 Time and place for paying [The text of this proposed amendment to § 41.6151(a)–1 is the same as the text of § 41.6151(a)–1T(a) and (b) published elsewhere in this issue of the Federal Register]. Steven T. Miller, Deputy Commissioner for Services and Enforcement. [FR Doc. 2011–18250 Filed 7–15–11; 4:15 pm] BILLING CODE 4830–01–P DEPARTMENT OF HOMELAND SECURITY Coast Guard 33 CFR Part 117 [Docket No. USCG–2010–0972] RIN 1625–AA09 Drawbridge Operation Regulations; Bayou Liberty, Mile 2.0, St. Tammany Parish, Slidell, LA Coast Guard, DHS. Supplemental notice of proposed rulemaking. AGENCY: ACTION: The Coast Guard is proposing to change the operating schedule for the State Route 433 (S433) bridge across Liberty Bayou, mile 2.0, at Slidell, St. Tammany Parish, Louisiana. The proposed rule provides for an opening upon one-hour notice from 7 a.m. to 7 p.m., allowing the Louisiana Department of Transportation and Development, owner of the bridge, to reduce the hours of manned operation of the bridge in order to make more efficient use of personnel and operating resources. This Supplemental Notice follows a Notice of Proposed Rulemaking published in the Federal Register [USCG–2010–0972] on November 22, 2010 (75 FR 71061). DATES: Comments and related material must be received by the Coast Guard on or before September 19, 2011. ADDRESSES: You may submit comments identified by docket number USCG– 2010–0972 using any one of the following methods: (1) Federal eRulemaking Portal: http://www.regulations.gov. (2) Fax: 202–493–2251. (3) Mail: Docket Management Facility (M–30), U.S. Department of Transportation, West Building Ground SUMMARY: E:\FR\FM\20JYP1.SGM 20JYP1

Agencies

[Federal Register Volume 76, Number 139 (Wednesday, July 20, 2011)]
[Proposed Rules]
[Pages 43225-43226]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-18250]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 41

[REG-122813-11]
RIN 1545-BK35


Highway Use Tax; Filing and Payment for Taxable Period Beginning 
July 1, 2011

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary 
regulations.

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

SUMMARY: In the Rules and Regulations section of this issue of the 
Federal Register, the IRS is issuing 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. These 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.

DATES: Written and electronic comments and requests for a public 
hearing must be received by October 18, 2011.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-122813-11), Room 
5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered to: 
CC:PA:LPD:PR Monday through Friday between the hours of 8 a.m. and 4 
p.m. to: CC:PA:LPD:PR (REG-122813-11), Courier's Desk, Internal Revenue 
Service, 1111 Constitution Avenue, NW.; Washington, DC, or sent 
electronically via the Federal eRulemaking Portal at http://www.regulations.gov (IRS REG-122813-11).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Natalie Payne, (202) 622-3130; concerning submissions of comments and 
requests for a public hearing, Regina Johnson, (202) 622-7180 (not 
toll-free numbers).

[[Page 43226]]


SUPPLEMENTARY INFORMATION: 

Background

    This document contains proposed amendments to the Highway Use Tax 
Regulations (26 CFR part 41) under sections 6001, 6071 and 6151 of the 
Internal Revenue Code (Code). The text of temporary regulations 
published in this issue of the Federal Register also serves as the text 
of these proposed regulations. The preamble to the temporary 
regulations explains the temporary regulations.

Proposed Effective Date

    These regulations are proposed to apply to taxable use of highway 
motor vehicles occurring on or after July 1, 2011.

Special Analyses

    It has been determined that this notice of proposed rulemaking 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, and because this regulation does not 
impose a collection of information on small entities, the provisions of 
the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply. 
Pursuant to section 7805(f) of the Code, this regulation has been 
submitted to the Chief Counsel for Advocacy of the Small Business 
Administration for comment on its impact on small business.

Comments and Requests for a Public Hearing

    Before these proposed regulations are adopted as final regulations, 
consideration will be given to any written comments (a signed original 
and eight (8) copies) or electronic comments that are submitted timely 
to the IRS. All comments will be available for public inspection and 
copying. A public hearing will be scheduled if requested in writing by 
any person that timely submits written comments. If a public hearing is 
scheduled, notice of the date, time, and place for the hearing will be 
published in the Federal Register.

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.

Proposed Amendments to the Regulations

    Accordingly, 26 CFR part 41 is proposed to be 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 41.6001-2 also issued under 26 U.S.C. 6001. * * *
    Section 41.6071(a)-1 also issued under 26 U.S.C. 6071(a). * * *
    Section 41.6151(a)-1 also issued under 26 U.S.C. 6151(a). * * *

    Par. 2. Section 41.6001-2 is amended by revising paragraphs 
(b)(1)(ii), (b)(4)(ii), (c)(2)(ii) and (c)(2)(iii) to read as follows:


Sec.  41.6001-2  Proof of payment for State registration purposes.

* * * * *
    (b) * * *
    (1) * * *
    (ii) [The text of this proposed amendment to Sec.  41.6001-
2(b)(1)(ii) is the same as the text of Sec.  41.6001-2T(b)(1)(ii) 
published elsewhere in this issue of the Federal Register].
* * * * *
    (4) * * *
    (ii) [The text of this proposed amendment to Sec.  41.6001-
2(b)(4)(ii) is the same as the text of Sec.  41.6001-2T(b)(4)(ii) 
published elsewhere in this issue of the Federal Register].
* * * * *
    (c) * * *
    (2) * * *
    (ii) [The text of this proposed amendment to Sec.  41.6001-
2(c)(2)(ii) is the same as the text of Sec.  41.6001-2T(c)(2)(ii) 
published elsewhere in this issue of the Federal Register].
    (iii) [The text of this proposed amendment to Sec.  41.6001-
2(c)(iii) is the same as the text of Sec.  41.6001-2T(c)(2)(iii) 
published elsewhere in this issue of the Federal Register].
* * * * *
    Par. 3. Section 41.6071(a)-1 is amended by adding paragraph (c) to 
read as follows:


Sec.  41.6071(a)-1  Time for filing returns.

* * * * *
    (c) [The text of this proposed amendment to Sec.  41.6071(a)-1(c) 
is the same as the text of Sec.  41.6071(a)-1T(c) through (c)(3) 
published elsewhere in this issue of the Federal Register].
    Par. 4. Section 41.6151(a)-1 is revised to read as follows:


Sec.  41.6151(a)-1  Time and place for paying tax.

    [The text of this proposed amendment to Sec.  41.6151(a)-1 is the 
same as the text of Sec.  41.6151(a)-1T(a) and (b) published elsewhere 
in this issue of the Federal Register].

Steven T. Miller,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2011-18250 Filed 7-15-11; 4:15 pm]
BILLING CODE 4830-01-P