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###### Department of the Treasury

###### Internal Revenue Service 

          - 26 CFR Part 48 
          - [TD 8879] 
          - RIN 1545-AV71; RIN 1545-AT18 

# AGENCY:

Internal Revenue Service (IRS), Treasury. 

# ACTION:

Correcting amendment. 

# 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: 

      ( print page 26489)    
§ 48.4101-1 

* * * * *

(c) * * * (1) * * * 

(v) A refiner; 

* * * * *

§ 48.4101-2T 

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

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

§ 48.6427-11 

* * * * *

(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