Correction to TD 8941

Federal Register / Vol. 66, No. 44 / Tuesday, March 6, 2001 / Rules and Regulations
§ 1.925(b)–1T

[Amended]

Par. 4. Section 1.925(b)–1T is
amended by removing the last sentence
of paragraph (b)(3)(i).
Robert E. Wenzel,
Deputy Commissioner of Internal Revenue.
Dated: February 28, 2001.
Pamela F. Olson,
Acting Assistant Secretary of the Treasury.
[FR Doc. 01–5428 Filed 3–2–01; 8:45 am]

‘‘number 1545–’’ is corrected to read
‘‘number 1545–1730’’.
Cynthia Grigsby,
Chief, Regulations Unit, Office of Special
Counsel (Modernization & Strategic
Planning).
[FR Doc. 01–5282 Filed 3–5–01; 8:45 am]
BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

BILLING CODE 4830–01–P

Bureau of Alcohol, Tobacco and
Firearms

DEPARTMENT OF THE TREASURY
27 CFR Part 9
Internal Revenue Service

[T.D. ATF–445; RE: Notice No. 904]

26 CFR Part 1

RIN 1512–AA07

[TD 8941]

West Elks Viticultural Area (2000R–
257P)
AGENCY: Bureau of Alcohol, Tobacco
and Firearms (ATF), Treasury
ACTION: Final rule, Treasury decision.

RIN 1545–AX87

Obligations of States and Political
Subdivisions; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to final and
temporary regulations.
AGENCY:

SUMMARY: This document contains a
correction to final and temporary
regulations, TD 8941, which were
published in the Federal Register on
Thursday, January 18, 2001 (66 FR
4661). These regulations provide
guidance to issuers of tax-exempt bonds
for output facilities.
DATES: This correction is effective
January 19, 2001.
FOR FURTHER INFORMATION CONTACT: Rose
M. Weber (202) 622–3980 (not a toll-free
number).
SUPPLEMENTARY INFORMATION:

Background
The final and temporary regulations
that are the subject of this correction are
under sections 141 and 142 of the
Internal Revenue Code.
Need for Correction
As published, TD 8941 contains an
error which may prove to be misleading
and is in need of clarification.
Correction of Publication
Accordingly, the publication of final
and temporary regulations, TD 8941,
which are the subject of FR Doc. 01–
1412, is corrected as follows:
On page 4661, column 1, in the
preamble under the paragraph heading
‘‘Paperwork Reduction Act’’ , last line of
the first paragraph, the language

VerDate 112000

16:17 Mar 05, 2001

Jkt 194001

SUMMARY: This final rule establishes a
viticultural area to be known as ‘‘West
Elks,’’ located in Delta County,
Colorado. This action is the result of a
petition filed on behalf of several grape
growers and winery owners in the area.
The establishment of viticultural areas
and the subsequent use of viticultural
area names as appellations of origin in
wine labeling and advertising allow
wineries to designate the specific areas
where the grapes used to make the wine
were grown. This enables consumers to
better identify the wines they may
purchase.
EFFECTIVE DATE:

May 7, 2001.

Lisa
M. Gesser, Regulations Division, Bureau
of Alcohol, Tobacco and Firearms, 650
Massachusetts Avenue, NW.,
Washington, DC 20226 (202–927–9347).
SUPPLEMENTARY INFORMATION:
FOR FURTHER INFORMATION CONTACT:

1. Background on Viticultural Areas
What Is ATF’s Authority To Establish a
Viticultural Area?
On August 23, 1978, ATF published
Treasury Decision ATF–53 (43 FR
37672, 54624). This decision revised the
regulations in 27 CFR part 4, Labeling
and Advertising of Wine, to allow the
establishment of definitive viticultural
areas. The regulations allow the name of
an approved viticultural area to be used
as an appellation of origin in the
labeling and advertising of wine.
On October 2, 1979, ATF published
Treasury Decision ATF–60 (44 FR
56692) which added a new part 9 to 27
CFR, American Viticultural Areas, for
providing the listing of approved

PO 00000

Frm 00041

Fmt 4700

Sfmt 4700

13429

American viticultural areas, the names
of which may be used as appellations of
origin.
What Is the Definition of an American
Viticultural Area?
Section 4.25a(e)(1), title 27, CFR,
defines an American viticultural area as
a delimited grape-growing region
distinguishable by geographical
features. Viticultural features such as
soil, climate, elevation, topography, etc.,
distinguish it from surrounding areas.
What Is Required To Establish a
Viticultural Area?
Any interested person may petition
ATF to establish a grape-growing region
as a viticultural area. The petition
should include:
• Evidence that the name of the
proposed viticultural area is locally
and/or nationally known as referring to
the area specified in the petition;
• Historical or current evidence that
the boundaries of the viticultural area
are as specified in the petition;
• Evidence relating to the
geographical features (climate, soil,
elevation, physical features, etc.) that
distinguish the viticultural features of
the proposed area from surrounding
areas;
• A description of the specific
boundaries of the viticultural area,
based on features that can be found on
United States Geological Survey
(U.S.G.S.) maps of the largest applicable
scale; and
• A copy of the appropriate U.S.G.S.
map(s) with the boundaries prominently
marked.
2. West Elks Petition
ATF received a petition from Barbara
E. Heck proposing to establish a
viticultural area in Delta County,
Colorado, known as ‘‘West Elks.’’ The
area encompasses approximately 75
square miles. Over 84 acres of vineyards
are currently planted in West Elks and
the area presently boasts eighteen
vineyard and/or winery businesses.
Notice of Proposed Rulemaking
In response to the petition, ATF
published a notice of proposed
rulemaking, Notice No. 904, in the
Federal Register on October 16, 2000,
(65 FR 61129), proposing the
establishment of the West Elks
viticultural area. The notice requested
comments from interested persons by
December 15, 2000.
Comments on Notice of Proposed
Rulemaking
No comments were received as a
result of Notice No. 904.

E:\FR\FM\06MRR1.SGM

pfrm08

PsN: 06MRR1