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: 

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.). 

* * * * * 

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entered, or withdrawn from warehouse 

for consumption, on or after January 1, 

2009. 

* * * * * 

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 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 

■ 8. The authority citation for Part 163 

continues to read as follows: 

Authority: 5 U.S.C. 301; 19 U.S.C. 66, 

1484, 1508, 1509, 1510, 1624. 

■ 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: 

§ 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. 

* * * * * 

■ 10. The Appendix to Part 163 is 

amended by adding new listings under 

section IV in numerical order to read as 

follows: 

Appendix to Part 163—Interim (a)(1)(A) 

List 

* * * * * 

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. 

* * * * * 

PART 178—APPROVAL OF 

INFORMATION COLLECTION 

REQUIREMENTS 

■ 11. The authority citation for Part 178 

continues to read as follows: 

Authority: 5 U.S.C. 301; 19 U.S.C. 1624; 

44 U.S.C. 3501 et seq. 

■ 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: 

§ 178.2 Listing of OMB control numbers. 

19 CFR Section Description OMB control No. 

*******

§§ 10.863, 10.864, 10.881, and 10.884 .... Claim for preferential tariff treatment under the U.S.-Oman Free Trade Agreement.1651–0117 

* * * * * * * 

* * * * * 

Alan Bersin, 

Commissioner, U.S. Customs and Border 

Protection. 

Approved: December 28, 2010. 

Timothy E. Skud, 

Deputy Assistant Secretary of the Treasury. 

[FR Doc. 2010–33350 Filed 1–5–11; 8:45 am] 

BILLING CODE 9111–14–P 

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. 

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 


erowe on DSK5CLS3C1PROD with RULES
Federal Register / Vol. 76, No. 4 / Thursday, January 6, 2011 / Rules and Regulations 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 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Parts 40 and 301 

[TD 9507] 

RIN 1545–BJ13 

Electronic Funds Transfer of 

Depository Taxes; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendment. 

SUMMARY: 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 

(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. 

DATES: 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: 

Background 

The final regulations that are the 

subject of this document is under 

section 6302 of the Internal Revenue 

Code. 

Need for Correction 

As published, the final regulations 

(TD 9507) contain errors that may prove 

to be misleading and are in need of 

clarification. 

List of Subjects 

26 CFR Part 40 

Excise taxes, Reporting and 

recordkeeping requirements. 

26 CFR Part 301 

Employment taxes, Estate taxes, 

Excise taxes, Gift taxes, Income taxes, 

Penalties, Reporting and recordkeeping 

requirements. 

Correction of Publication 

■ Accordingly, 26 CFR parts 40 and 301 

are corrected by making the following 

correcting amendments: 

PART 40—EXCISE TAX PROCEDURAL 

REGULATIONS 

■ Paragraph 1. The authority citation 

for part 40 continues to read in part as 

follows: 

Authority: 26 U.S.C. 7805 * * * 

§ 40.6302(c)–3 [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.’’ 

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: 

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 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 35 

[EPA–HQ–OW–201; FRL–9247–8] 

Guidelines for Awarding Clean Water 

Act Section 319 Base Grants to Indian 

Tribes 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Final rule. 

SUMMARY: 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: 


erowe on DSK5CLS3C1PROD with RULES