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: 


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