Reg-120616-02

Federal Register / Vol. 69, No. 146 / Friday, July 30, 2004 / Proposed Rules
Regulation Identification Number
A regulation identification number
(RIN) is assigned to each regulatory
action listed in the Unified Agenda of
Federal Regulations. The Regulatory
Information Service Center publishes
the Unified Agenda in April and
October of each year. The RIN contained
in the heading of this document can be
used to cross-reference this action with
the Unified Agenda.
List of Subjects in 23 CFR 655
Design standards, Grant programs—
Transportation, Highways and roads,
Incorporation by reference, Signs,
Traffic regulations.
Authority: (23 U.S.C. 101(a), 104, 105,
109(d), 114(a), 135, 217, 307, 315, and 402(a);
sec. 406(a), Pub. L. 102–388, 106 Stat. 1520,
1564; 23 CFR 1.32; and 49 CFR 1.48(b).)
Issued on: July 26, 2004.
Mary E. Peters,
Federal Highway Administrator.
[FR Doc. 04–17409 Filed 7–29–04; 8:45 am]
BILLING CODE 4910–22–P

DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 48
[REG–120616–03]
RIN 1545–BC08

Entry of Taxable Fuel
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 relating to the tax on the
entry of taxable fuel into the United
States. The text of those regulations also
serves as the text of these proposed
regulations. The regulations affect
enterers of taxable fuel, certain other
importers, and certain sureties.
DATES: Written and electronic comments
and requests for a public hearing must
be received by October 28, 2004.
ADDRESSES: Send submissions to:
CC:PA:LPD:PR (REG–120616–03), room
5203, Internal Revenue Service, POB
7604, Ben Franklin Station, Washington,
DC 20044. Alternatively, submissions
may be hand delivered Monday through
Friday between the hours of 8 a.m. and
4 p.m. to: CC:PA:LPD:PR (REG–120616–
03), Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue,
SUMMARY:

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NW., Washington, DC, or sent
electronically, via the IRS Internet site
at http://www.irs.gov/regs or via the
Federal eRulemaking portal at http://
www.regulations.gov (IRS and REG–
120616–03).
FOR FURTHER INFORMATION CONTACT:
Concerning submissions, LaNita
VanDyke (202) 622–7180; concerning
the regulations, Celia Gabrysh (202)
622–3130 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Paperwork Reduction Act
The collection of information
contained in this notice of proposed
rulemaking has been submitted to the
Office of Management and Budget for
review in accordance with the
Paperwork Reduction Act of 1995 (44
U.S.C. 3507(d)). Comments on the
collection of information should be sent
to the Office of Management and
Budget, Attn: Desk Officer for the
Department of the Treasury, Office of
Information and Regulatory Affairs,
Washington, DC 20503, with copies to
the Internal Revenue Service, Attn: IRS
Reports Clearance Officer,
SE:W:CAR:MP:T:T:SP, Washington, DC
20224. Comments on the collection of
information should be received by
September 28, 2004. Comments are
specifically requested concerning:
Whether the proposed collection of
information is necessary for the proper
performance of the functions of the IRS,
including whether the information will
have practical utility;
The accuracy of the estimated burden
associated with the proposed collection
of information (see below);
How the quality, utility, and clarity of
the information to be collected may be
enhanced;
How the burden of complying with
the proposed collection of information
may be minimized, including through
the application of automated collection
techniques or other forms of information
technology; and
Estimates of capital or start-up costs
and costs of operation, maintenance,
and purchase of services to provide
information.
The collections of information in this
proposed regulation are in § 48.4081–
3T(c)(2)(iii) and (iv). Section 48.4081–
3T(c)(2)(iii) generally provides that an
importer of record may avoid tax
liability if the importer of record obtains
from the enterer a notification
certificate, described in 48.4081–5,
which contains the enterer’s registration
number. Section 48.4081–3T(c)(2)(iv)
generally provides that a surety bond
will not be charged for the tax imposed
on the entry of the fuel covered by the

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bond, if at the time of entry, the surety
has a notification certificate, described
in 48.4081–5, which contains the
enterer’s registration number. These
collections of information are required
to obtain a tax benefit. The likely
respondents are businesses.
Estimated total annual reporting and/
or recordkeeping burden: 281 hours.
Estimated average annual burden
hours per respondent and/or
recordkeeper varies from .25 hour to
2.25 hours, depending on individual
circumstances, with an estimated
average of 1.25 hours.
Estimated number respondents and/
or recordkeepers: 225.
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless it displays a valid control
number assigned by the Office of
Management and Budget.
Books or records relating to a
collection of information must be
retained as long as their contents may
become material in the administration
of any internal revenue law. Generally,
tax returns and tax return information
are confidential, as required by 26
U.S.C. 6103.
Background
Temporary regulations in the Rules
and Regulations section of this issue of
the Federal Register amend the
Manufacturers and Retailers Excise
Taxes Regulations (26 CFR part 48)
relating to the tax on the entry of taxable
fuel imposed by section 4081. The text
of those regulations also serves as the
text of these proposed regulations. The
preamble to the temporary regulations
explains the amendments.
Special Analyses
It has been determined that this notice
of proposed rulemaking is not a
significant regulatory action as defined
in Executive Order 12866. Therefore, a
regulatory flexibility 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 these regulations. It is
hereby certified that the collection of
information in these regulations will not
have a significant economic impact on
a substantial number of small entities.
This certification is based on the fact
that the time required to request and to
furnish a notification certificate is
minimal and will not have a significant
impact on those small entities.
Therefore, a Regulatory Flexibility
Analysis under the Regulatory
Flexibility Act (5 U.S.C. chapter 6) is
not required. Pursuant to section 7805(f)
of the Internal Revenue Code, this

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Federal Register / Vol. 69, No. 146 / Friday, July 30, 2004 / Proposed Rules

notice of proposed rulemaking will be
submitted to the Chief Counsel for
Advocacy of the Small Business
Administration for comment on its
impact on small business.

Par. 3. Section 48.4081–3 is amended
by adding paragraphs (c)(2)(ii) through
(c)(2)(iv) to read as follows:

Comments and Requests for a Public
Hearing

(The text of the proposed amendment to
§ 48.4081–3(c)(2)(ii) through (iv) is the
same as the text of § 48.4081–3T(c)(2)(ii)
through (iv) published elsewhere in this
issue of the Federal Register.)

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.
Comments are requested on all aspects
of the proposed regulations. In addition,
the IRS and Treasury Department
specifically request comments on the
clarity of the proposed regulations and
how they may be made easier to
understand. All comments will be
available for public inspection and
copying. A public hearing may 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.
The principal author of these
regulations is Celia Gabrysh, Office of
Associate Chief Counsel (Passthroughs
and Special Industries). However, other
personnel from the IRS, the Treasury
Department, and the Bureau of Customs
and Border Protection, Department of
Homeland Security, participated in their
development.
List of Subjects in 26 CFR Part 48
Excise taxes, Reporting and
recordkeeping requirements.
Proposed Amendments to the
Regulations
Accordingly, 26 CFR part 48 is
proposed to be amended as follows:
PART 48—MANUFACTURERS AND
RETAILERS EXCISE TAXES
Paragraph 1. The authority citation
for part 48 continues to read in part as
follows:
Authority: 26 U.S.C. 7805 * * *

Par. 2. In § 48.4081–1, paragraph (b),
the definition of Enterer is revised to
read as follows:
Taxable fuel; definitions.

(The text of the proposed amendment to
§ 48.4081–1(b) is the same as the text of
§ 48.4081–1T(b), definition of enterer,
published elsewhere in this issue of the
Federal Register.)

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Mark E. Matthews,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. 04–17450 Filed 7–29–04; 8:45 am]
BILLING CODE 4830–01–P

SUPPLEMENTARY INFORMATION:

ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 228
[FRL–7792–7]

Ocean Dumping; Proposed
Designation of Sites Offshore Palm
Beach Harbor, FL and Offshore Port
Everglades Harbor, FL
Environmental Protection
Agency (EPA).
ACTION: Proposed rule.
AGENCY:

Drafting Information

§ 48.4081–1

§ 48.4081–3 Taxable fuel; taxable events
other than removal at the terminal rack.

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The file supporting this proposed
designation is available for public
inspection at the following locations:
EPA Region 4, Sam Nunn Atlanta
Federal Center, 61 Forsyth Street, SW,
Atlanta, Georgia 30303. Department of
the Army, Jacksonville District Corps of
Engineers, 701 San Marco Blvd.,
Jacksonville, FL 32207.
FOR FURTHER INFORMATION CONTACT:
Christopher J. McArthur, Ocean
Dumping Program Coordinator, U.S.
Environmental Protection Agency,
Region 4, Coastal Section, 61 Forsyth
Street, SW, Atlanta, GA 30303,
telephone: (404)562–9391, e-mail:
[email protected].

SUMMARY: EPA today proposes to
designate two Ocean Dredged Material
Disposal Sites (ODMDSs) in the Atlantic
Ocean offshore Southeast Florida, as
EPA-approved ocean dumping sites for
the disposal of suitable dredged
material. One site will be located
offshore Palm Beach Harbor, Florida
and the other offshore Port Everglades
Harbor, Florida. This proposed action is
necessary to provide acceptable ocean
disposal sites for consideration as an
option for dredged material disposal
projects in the vicinity of Palm Beach
Harbor and Port Everglades Harbor.
These proposed site designations are for
an indefinite period of time, but the
sites will be subject to continuing
monitoring to insure that unacceptable
adverse environmental impacts do not
occur.

Comments must be received on
or before September 13, 2004.

DATES:

Submit your comments by
one of the following methods:
• Federal eRulemaking Portal: http://
www.regulations.gov. Follow the on-line
instructions for submitting comments.
• E-mail:
[email protected]
• Fax: (404) 562–9343
• Mail: Coastal Section, EPA Region
4, 61 Forsyth Street, SW, Atlanta, GA
30303. Attn: Christopher McArthur.

ADDRESSES:

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A. Background
Section 102(c) of the Marine
Protection, Research, and Sanctuaries
Act (MPRSA) of 1972, as amended, 33
U.S.C. 1401 et seq., gives the
Administrator of EPA the authority to
designate sites where ocean disposal
may be permitted. On October 1, 1986,
the Administrator delegated the
authority to designate ocean disposal
sites to the Regional Administrator of
the Region in which the sites are
located. These proposed designations
are being made pursuant to that
authority.
The EPA Ocean Dumping Regulations
promulgated under MPRSA (40 CFR
Chapter I, Subchapter H, § 228.4) state
that ocean dumping sites will be
designated by promulgation in this Part
228. These site designations are being
published as proposed rulemaking in
accordance with § 228.4(e) of the Ocean
Dumping Regulations, which permits
the designation of ocean disposal sites
for dredged material. Interested persons
may participate in this proposed
rulemaking by submitting written
comments within 45 days of the date of
this publication to the address given
above.
B. Regulated Entities
Entities potentially affected by this
action are persons, organizations, or
government bodies seeking to dispose of
dredged material into ocean waters
offshore Port Everglades Harbor and
Palm Beach Harbor, Florida, under the
MPRSA and its implementing
regulations. This proposed rule is
expected to be primarily of relevance to
(a) parties seeking permits from the U.S.
Army Corps of Engineers (COE) to
transport dredged material for the
purpose of disposal into ocean waters
and (b) to the COE itself for its own
dredged material disposal projects.
Potentially regulated categories and

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