67568 Federal Register / Vol. 62, No. 248 / Monday, December 29, 1997 / Rules and Regulations

INS of the approval of the alien’s

application under INA 212(d)(12).

8. Section 40.67 is added to read as

follows:

§ 40.67 Student visa abusers.

An alien ineligible under the

provisions of INA 212(a)(6)(G) shall not

be issued a visa unless the alien has

complied with the time limitation set

forth therein.

9. Section 40.91 is revised to read as

follows:

§ 40.91 Certain aliens previously removed.

(a) 5-year bar. An alien who has been

found inadmissible, whether as a result

of a summary determination of

inadmissibility at the port of entry

under INA 235(b)(1) or of a finding of

inadmissibility resulting from

proceedings under INA 240 initiated

upon the alien’s arrival in the United

States, shall be ineligible for a visa

under INA 212(a)(9)(A)(i) for 5 years

following removal from the United

States if prior to the alien’s

reembarkation at a place outside the

United States that is the alien’s first

such removal.

(b) 10-year bar. An alien who has

otherwise been removed from the

United States under any provision of

law, or who departed while an order of

removal was in effect, is ineligible for a

visa under INA 212(a)(9)(A)(ii) for 10

years following such removal or

departure from the United States.

(c) 20-year bar. An alien who has been

removed from the United States two or

more times shall be ineligible for a visa

under INA 212(a)(9)(A)(i) or INA

212(a)(9)(A)(ii), as appropriate, for 20

years following the most recent such

removal or departure.

(d) Permanent bar. If an alien who has

been removed has also been convicted

of an aggravated felony, the alien is

permanently ineligible for a visa under

INA 212(a)(9)(A)(i) or 212(a)(9)(A)(ii), as

appropriate.

(e) Exceptions. An alien shall not be

ineligible for a visa under INA

212(a)(9)(A)(i) or (ii) if the Attorney

General has consented to the alien’s

application for admission.

10. Section 40.92 is revised to read as

follows:

§ 40.92 Aliens unlawfully present.

(a) 3-year bar. An alien described in

INA 212(a)(9)(B)(i)(I) shall be ineligible

for a visa for 3 years following departure

from the United States.

(b) 10-year bar. An alien described in

INA 212(a)(9)(B)(i)(II) shall be ineligible

for a visa for 10 years following

departure from the United States.

(c) Waiver. If a visa applicant is

inadmissible under paragraph (a) or (b)

of this section but appears to the

consular officer to meet the

prerequisites for seeking the benefits of

INA 212(a)(9)(B)(v), the alien shall be

informed of the procedure for applying

to INS for relief under that provision of

law.

11. Section 40.93 is revised to read as

follows:

§ 40.93 Aliens unlawfully present after

previous immigration violation.

An alien described in INA

212(a)(9)(C)(i) is permanently ineligible

for a visa unless the Attorney General

consents to the alien’s application for

readmission not less than 10 years

following the alien’s last departure from

the United States. Such application for

readmission shall be made prior to the

alien’s reembarkation at a place outside

the United States.

12. Section 40.104 is revised to read

as follows:

§ 40.104 Unlawful voters.

An alien who at any time has voted

in violation of any Federal, State, or

local constitutional provision, statute,

ordinance or regulation is ineligible for

a visa under INA 212(a)(10)(D).

13. Section 40.105 is revised to read

as follows:

§ 40.105 Former citizens who renounced

citizenship to avoid taxation.

An alien who is a former citizen of the

United States, who on or after

September 30, 1996, has officially

renounced United States citizenship

and who has been determined by the

Attorney General to have renounced

citizenship to avoid United States

taxation, is ineligible for a visa under

INA 212(a)(10)(E).

December 10, 1997.

Mary A. Ryan,

Assistant Secretary for Consular Affairs.

[FR Doc. 97–33257 Filed 12–24–97; 8:45 am]

BILLING CODE 4710–06–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 40

[TD 8740]

RIN 1545–AV03

Deposits of Excise Taxes

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Temporary regulations.

SUMMARY: This document contains

temporary regulations relating to the

availability of the safe harbor deposit

rule based on look-back quarter liability

and affects persons required to make

deposits of excise taxes. This document

also contains temporary regulations

relating to floor stocks taxes and affects

persons liable for those taxes. The

regulations implement certain changes

made by the Small Business Job

Protection Act of 1996 (the 1996 Act)

and the Airport and Airway Trust Fund

Tax Reinstatement Act of 1997 (the 1997

Act). The text of these regulations also

serves as the text of the proposed

regulations set forth in the notice of

proposed rulemaking on this subject in

the Proposed Rules section of this issue

of the Federal Register.

DATES: These regulations are effective

December 29, 1997. For dates of

applicability, see §§ 40.6302(c)–1T and

40.6302(c)–2T.

FOR FURTHER INFORMATION CONTACT:

Ruth Hoffman (202) 622–3130 (not a

toll-free call).

SUPPLEMENTARY INFORMATION:

Background

This document contains amendments

to the Excise Tax Procedural

Regulations (26 CFR part 40) that

implement certain changes made by the

1996 Act and the 1997 Act.

The aviation excise taxes that expired

on December 31, 1995, were reinstated

by the 1996 Act for the period from

August 27 through December 31, 1996,

by the 1997 Act for the period from

March 7 through September 30, 1997,

and were extended, with modifications,

for the period from October 1, 1997,

through September 30, 2007.

Deposit Safe Harbor Rules

Sections 40.6302(c)–1(c)(2) and

40.6302(c)–2(b)(2) (relating to deposit

safe harbors) currently provide,

generally, that a person can satisfy

excise tax deposit obligations for a

calendar quarter by depositing an

amount equal to the person’s excise tax

liability reported on the return for the

second preceding quarter (the look-back

quarter). For this purpose, the tax

liability for the look-back quarter must

be modified to take into account any

increase in rates in the current quarter,

but the safe harbor does not specifically

address the effect of the enactment of a

new tax or the reinstatement of an

expired tax. Notice 97–15, 1997–8 I.R.B.

23, and section 2(f) of the 1997 Act

provide that the look-back safe harbor

shall not apply with respect to any tax

unless the tax was imposed throughout

the look-back period.

The temporary regulations modify the

look-back safe harbor rules to reflect this
Federal Register / Vol. 62, No. 248 / Monday, December 29, 1997 / Rules and Regulations 67569

change. Under the temporary

regulations, the general look-back safe

harbor of § 40.6302(c)–1(c)(2) is

modified for a class of tax that includes

a tax that was not in effect at all times

during the look-back quarter (or, in the

case of an alternative method tax, that

was not in effect at all times during the

look-back quarter and the month

preceding the look-back quarter). The

safe harbor does not apply to that class

of tax unless, for each semimonthly

period, the deposit is not less than the

greater of (1) 1⁄6 of the net tax liability

reported for the class of tax for the lookback quarter, or (2) the sum of (i) 95

percent of the net tax liability incurred

with respect to new or reinstated taxes

during the semimonthly period, and (ii)

1⁄6 of the net tax liability reported for all

other taxes in the class for the look-back

quarter. Also, the section 4681 tax

(ozone-depleting chemicals) look-back

safe harbor provided under

§ 40.6302(c)–2(b)(2) is modified in a

similar manner if the tax liability for the

quarter includes liability for any

chemical that was not subject to tax at

all times during the look-back quarter.

The new rules apply to liabilities for

new or reinstated taxes incurred after

February 28, 1997.

Fuel Floor Stocks Taxes

Section 1609(h) of the 1996 Act

imposes a floor stocks tax on aviation

fuel (other than gasoline) on which tax

was imposed by section 4091 before

August 27, 1996, and that is held on the

first moment of that date by any person.

Section 2(d) of the 1997 Act imposes a

floor stocks tax on aviation gasoline and

aviation fuel (other than gasoline) on

which tax was imposed by section 4081

or 4091 before March 7, 1997, and that

is held on the first moment of that date

by any person.

The temporary regulations provide

that the rules set forth in 26 CFR part

40 (relating to administrative provisions

for certain excise taxes, including the

excise taxes on aviation fuels) also

apply to related floor stocks taxes. Thus,

persons liable for floor stocks taxes on

aviation fuels must file returns reporting

those taxes in accordance with the

provisions of 26 CFR part 40.

Special Analyses

It has been determined that this

Treasury decision is not a significant

regulatory action as defined in EO

12866. Therefore, a regulatory

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 and, because these

regulations do not impose on small

entities a collection of information

requirement, the Regulatory Flexibility

Act (5 U.S.C. chapter 6) does not apply.

Therefore, a Regulatory Flexibility

Analysis is not required. Pursuant to

section 7805(f) of the Internal Revenue

Code, these temporary regulations will

be submitted to the Chief Counsel for

Advocacy of the Small Business

Administration for comment on their

impact on small business.

Drafting Information

The principal author of these

regulations is Ruth Hoffman, Office of

Assistant Chief Counsel (Passthroughs

and Special Industries). However, other

personnel from the IRS and Treasury

Department participated in their

development.

List of Subjects in 26 CFR Part 40

Excise taxes, Reporting and

recordkeeping requirements.

Adoption of Amendments to the

Regulations

Accordingly, 26 CFR part 40 is

amended as follows:

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 * * *

Par. 2. Section 40.0–1T is added to

read as follows:

§ 40.0–1T Introduction (temporary).

(a) through (f). [Reserved]

(g) Applicability to floor stocks taxes.

The regulations in this part 40 also

apply with respect to floor stocks taxes

imposed on articles subject to a tax

described in § 40.0–1(a), beginning

April 1, 1991.

Par. 3. Section 40.6011(a)–1T is

added to read as follows:

§ 40.6011(a)–1T Returns (temporary).

(a)(1) through (a)(2)(ii). [Reserved]

(a)(2)(iii) Floor stocks tax return. A

return reporting liability for a floor

stocks tax described in § 40.0–1T(g) is a

return for the calendar quarter in which

the tax payment is due and not for the

calendar quarter in which the liability

for tax is incurred, beginning April 1,

1991.

Par. 4. Section 40.6302(c)–1T is added

to read as follows:

§ 40.6302(c)–1T Use of Government

depositaries (temporary).

(a) through (c)(2)(iii). [Reserved]

(c)(2)(iv) Modification for new or

reinstated taxes—(A) Applicability. The

safe harbor rule of § 40.6302(c)–1(c)(2)(i)

is modified for any calendar quarter in

which a person’s liability for a class of

tax includes liability for any new or

reinstated tax. For this purpose, a new

or reinstated tax is—

(1) Any tax (including an alternative

method tax) that was not in effect at all

times during the look-back quarter; and

(2) Any alternative method tax that

was not in effect at all times during the

month preceding the look-back quarter.

(B) Modification. The safe harbor rule

of § 40.6302(c)–1(c)(2)(i) does not apply

to a class of tax unless the deposit of

taxes in that class for each semimonthly

period in the calendar quarter is not less

than the greater of—

(1) 1⁄6 of the net tax liability reported

for the class of tax for the look-back

quarter; or

(2) The sum of—

(i) 95 percent of the net tax liability

incurred with respect to new or

reinstated taxes during the semimonthly

period; and

(ii) 1⁄6 of the net tax liability reported

for all other taxes in the class for the

look-back quarter.

(C) Effective date. This paragraph

(c)(2)(iv) applies to tax liabilities for

new or reinstated taxes incurred after

February 28, 1997, except that

paragraph (c)(2)(iv)(A)(2) of this section

applies only for calendar quarters

beginning after December 31, 1997.

(c)(3) through (f)(4). [Reserved]

(f)(5) Taxes excluded; floor stocks

taxes. No deposit is required in the case

of any floor stocks tax described in

§ 40.0–1T(g), beginning April 1, 1991.

Par. 5. Section 40.6302(c)–2T is

added to read as follows:

§ 40.6302(c)–2T Special rule for use of

Government depositaries under section

4681 (temporary).

(a) through (b)(2)(ii). [Reserved]

(b)(2)(iii) Modification for new

chemicals—(A) Applicability. The safe

harbor rule of § 40.6302(c)–2(b)(2)(i) is

modified for any calendar quarter in

which a person’s liability for section

4681 tax includes liability with respect

to any new chemical. For this purpose,

a new chemical is any chemical that

was not subject to tax at all times during

the look-back quarter.

(B) Modification. The safe harbor rule

of § 40.6302(c)–2(b)(2)(i) does not apply

unless the deposit of section 4681 taxes

for each semimonthly period in the

calendar quarter is not less than the

greater of—

(1) 1⁄6 of the net tax liability reported

under section 4681 for the look-back

quarter; or

(2) The sum of—

(i) 95 percent of the net tax liability

incurred under section 4681 with
67570 Federal Register / Vol. 62, No. 248 / Monday, December 29, 1997 / Rules and Regulations

respect to the new chemical during the

semimonthly period; and

(ii) 1⁄6 of the net tax liability reported

under section 4681 with respect to all

other chemicals for the look-back

quarter.

(C) Effective date. This paragraph

(b)(2)(iii) applies to tax liabilities for

new chemicals incurred after February

28, 1997.

Michael P. Dolan,

Acting Commissioner of Internal Revenue.

Approved: November 6, 1997.

Donald C. Lubick,

Acting Assistant Secretary of the Treasury.

[FR Doc. 97–33248 Filed 12–24–97; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF TRANSPORTATION

Coast Guard

33 CFR Part 100

[CGD 95–054]

RIN 2115–AF17

Regattas and Marine Parades

AGENCY: Coast Guard, DOT.

ACTION: Interim rule; delay of effective

date.

SUMMARY: The Coast Guard is delaying

the effective date of the interim rule on

regatta and marine parades published in

the Federal Register on June 26, 1996.

The interim rule more precisely

identifies those marine events which

require a permit, those which require

only written notice to the Coast Guard,

and those which require neither. A

change in the effective date from

January 1, 1998, to January 1, 1999, is

necessary to allow additional time to

further assess the potential impact, if

any, of the interim rule on the

environment.

EFFECTIVE DATE: The interim rule

published on June 26, 1996 (61 FR

33027) and delayed by a document

published on November 26, 1996 (61 FR

60027) is effective on January 1, 1999.

FOR FURTHER INFORMATION CONTACT:

Mr. Carlton Perry, Project Manager,

Office of Boating Safety, Program

Management Division, 202–267–0979.

You may obtain a copy of the interim

rule and subsequent notices by calling

the U.S. Coast Guard Infoline at 1–800–

368–5647 or read it on the Internet at

the Web Site for the Office of Boating

Safety at URL address

www.uscgboating.org.

SUPPLEMENTARY INFORMATION: On June

26, 1996, the Coast Guard published an

interim rule and notice of availability of

environmental assessment (CGD 95–

054) entitled ‘‘Regattas and Marine

Parades’’ in the Federal Register (61 FR

33027). The interim rule, which was to

become effective on January 1, 1997,

revised the Coast Guard’s marine event

regulations to eliminate unnecessary

requirements while continuing to

protect the safety of life. The rule more

precisely identifies those events which

require a permit, those which require

only written notice to the Coast Guard,

and those which require neither. The

environmental assessment and proposed

finding of no significant impact which

support this rulemaking were made

available to the public.

Approximately 85 comments were

received in response to the interim rule

and notice of availability of the

environmental assessment and to the

Coast Guard’s previous requests for

comments. Many of these comments

raised concerns regarding the reporting

requirements placed on the marine

event sponsors and the potential

environmental effects associated with

changing the current regulations on

regatta and marine parade permitting

procedures. In addition, several

comments received in response to a

draft environmental impact statement

(EIS) entitled ‘‘U.S. Coast Guard

Atlantic Protected Living Marine

Resources Initiative’’ reiterated concerns

raised by the comments on the interim

rule. Based on these comments and on

the concerns raised during the ongoing

consultation with the U.S. Fish and

Wildlife Service (FWS) and the National

Marine Fisheries Service (NMFS), the

Coast Guard delayed the effective date

of the interim rule to January 1, 1998 (61

FR 60027; November 26, 1996) to

reconsider whether to proceed with a

revision of the regulations on regatta

and marine parade permitting

procedures, as published, and to

complete its consultation with FWS and

NMFS. Because the Coast Guard has not

yet completed its reconsideration and

consultation with the FWS and NMFS

or the required environmental

documentation, the Coast Guard is

delaying the effective date to January 1,

1999.

Accordingly, in FR Doc. 96–16319

published in the Federal Register on

June 26, 1996, at 61 FR 33027, as

amended by the notice of delay effective

date published on November 26, 1996,

at 61 FR 60027, the effective date for the

referenced interim rule is changed from

January 1, 1998, to January 1, 1999.

Dated: December 18, 1997.

Ernest R. Riutta,

Rear Admiral, U.S. Coast Guard, Assistant

Commandant for Operations.

[FR Doc. 97–33682 Filed 12–24–97; 8:45 am]

BILLING CODE 4910–14–M

ENVIRONMENTAL PROTECTION

AGENCY

40 CFR Part 62

[IL159–1a; FRL–5938–4]

Approval and Promulgation of State

Plans For Designated Facilities and

Pollutants: Illinois

AGENCY: Environmental Protection

Agency (EPA).

ACTION: Direct final rule.

SUMMARY: The EPA approves the section

111(d)/129 State Plan submitted by

Illinois on June 23, 1997, for

implementing and enforcing the

Emissions Guidelines (EG) applicable to

existing Municipal Waste Combustors

(MWCs) with capacity to combust more

than 250 tons/day of municipal solid

waste (MSW). Specifically, the State

Plan imposes certain emission limits

and control requirements for the

existing such MWC in Illinois, the

Robbins Resource Recovery Center

(RRRC) in Robbins, Illinois.

DATES: This action is effective on

February 27, 1998 unless significant

adverse written comments (which have

not already been responded to) are

received by January 28, 1998. If such

adverse written comments are received

by the above date, this direct final rule

will be withdrawn, and timely notice

will be published in the Federal

Register.

ADDRESSES: Copies of this SIP revision

request is available for inspection at the

following address: U.S. Environmental

Protection Agency, Region 5, Air and

Radiation Division, 77 West Jackson

Boulevard, Chicago, Illinois 60604. (It is

recommended that you telephone Mark

J. Palermo, Environmental Protection

Specialist at (312) 886–6082 before

visiting the Region 5 Office.)

Written comments should be sent to:

J. Elmer Bortzer, Chief, Regulation

Development Section, Air Programs

Branch (AR–18J), U.S. Environmental

Protection Agency, 77 West Jackson

Boulevard, Chicago, Illinois 60604.

FOR FURTHER INFORMATION CONTACT:

Mark J. Palermo, Environmental

Protection Specialist, at (312) 886–6082.