[Federal Register Volume 65, Number 89 (Monday, May 8, 2000)]
[Rules and Regulations]
[Pages 26488-26489]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-11469]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 48

[TD 8879]
RIN 1545-AV71; RIN 1545-AT18


Kerosene Tax; Aviation Fuel Tax; Taxable Fuel Measurement and 
Reporting; Tax on Heavy Trucks and Trailers; Highway Vehicle Use Tax; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

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SUMMARY: This document contains corrections to Treasury Decision 8879, 
which was published in the Federal Register on Friday, March 31, 2000 
(65 FR 17149). The corrections relate to the kerosene excise tax.

DATES: These corrections are effective March 31, 2000.

FOR FURTHER INFORMATION CONTACT: Frank Boland, (202) 622-3130 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of these corrections are 
under sections 4101 and 6427 of the Internal Revenue Code.

Need for Correction

    As published, TD 8879 contains errors that may prove to be 
misleading and are in need of clarification.

List of Subjects in 26 CFR Part 48

    Excise taxes, Reporting and recordkeeping requirements.

Correction of Publication

    Accordingly, 26 CFR part 48 is corrected by making the following 
correcting amendments:

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. Section 48.4101-1 is amended by:
    1. Redesignating paragraphs (c)(1)(v) and (c)(1)(vi) as paragraphs 
(c)(1)(vi) and (c)(1)(vii), respectively;
    2. Adding paragraph (c)(1)(v);
    3. Removing the language ``(c)(1)(vi)'' from paragraph (l)(2) and 
adding the language ``(c)(1)(vii)'' in its place. The addition reads as 
follows:

[[Page 26489]]

Sec. 48.4101-1  Taxable fuel; registration.

* * * * *
    (c) * * * (1) * * *
    (v) A refiner;
* * * * *


Sec. 48.4101-2T  [Removed]

    Par. 3. Section 48.4101-2T is removed.

    Par. 4. Section 48.6427-11(e)(2)(iii) is revised to read as 
follows:


Sec. 48.6427-11  Kerosene; claims by registered ultimate vendors 
(blending).

* * * * *
    (e) * * *
    (2) * * *
    (iii) Model certificate.

CERTIFICATE OF BUYER FOR PRODUCTION OF A COLD WEATHER BLEND (To 
support vendor's claim for a credit or payment under section 6427 of 
the Internal Revenue Code.)
    __________(Buyer) certifies the following under penalties of 
perjury:
    Name of buyer
    The kerosene to which this certificate applies will be used by 
Buyer to produce a blend of kerosene and diesel fuel in an area 
described in a declaration of extreme cold and the blend will be 
sold for use or used for heating purposes.
    This certificate applies to ____ percent of Buyer's purchase 
from __________ (name, address, and employer identification number 
of seller) on invoice or delivery ticket number ____.
    If Buyer violates the terms of this certificate, the Internal 
Revenue Service may withdraw Buyer's right to provide a certificate.
    Buyer has not been notified by the Internal Revenue Service that 
its right to provide a certificate has been withdrawn.
    Buyer understands that the fraudulent use of this certificate 
may subject Buyer and all parties making such fraudulent use of this 
certificate to a fine or imprisonment, or both, together with the 
costs of prosecution.

__________________________________________
Printed or typed name of person signing.
__________________________________________
Title of person signing
__________________________________________
Employer identification number
__________________________________________
Address of Buyer
__________________________________________
Signature and date signed
* * * * *


Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 00-11469 Filed 5-5-00; 8:45 am]
BILLING CODE 4830-01-P