This section of the FEDERAL REGISTER

contains notices to the public of the proposed

issuance of rules and regulations. The

purpose of these notices is to give interested

persons an opportunity to participate in the

rule making prior to the adoption of the final

rules.

Proposed Rules Federal Register

67589

Vol. 62, No. 248

Monday, December 29, 1997

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 40

[REG–102894–97]

RIN 1545–AV02

Deposits of Excise Taxes

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice of proposed rulemaking

by cross-reference to temporary

regulations.

SUMMARY: In the Rules and Regulations

section of this issue of the Federal

Register, the IRS is issuing temporary

regulations relating to deposits of excise

taxes. The temporary regulations

contain rules relating to the availability

of the safe harbor deposit rule based on

look-back quarter liability and to floor

stocks taxes. The text of those temporary

regulations also serves as the text of

these proposed regulations.

DATES: Written comments and requests

for a public hearing must be received by

March 30, 1998.

ADDRESSES: Send submissions to:

CC:DOM:CORP:R (REG–102894–97),

room 5226, Internal Revenue Service,

POB 7604, Ben Franklin Station,

Washington, DC 20044. Submissions

may be hand delivered between the

hours of 8 a.m. and 5 p.m. to:

CC:DOM:CORP:R (REG–102894–97),

Courier’s Desk, Internal Revenue

Service, 1111 Constitution Avenue NW.,

Washington, DC. Alternatively,

taxpayers may submit comments

electronically via the Internet by

selecting the ‘‘Tax Regs’’ option on the

IRS Home Page, or by submitting

comments directly to the IRS Internet

site at http://www.irs.ustreas.gov/prod/

taxlregs/comments.html.

FOR FURTHER INFORMATION CONTACT:

Concerning submissions, the

Regulations Unit, (202) 622–7180;

concerning the regulations, Ruth

Hoffman, (202) 622–3130 (not toll-free

numbers).

SUPPLEMENTARY INFORMATION:

Background

Temporary regulations in the Rules

and Regulations section of this issue of

the Federal Register amend the Excise

Tax Procedural Regulations (26 CFR

part 40). The temporary regulations

contain rules relating to the availability

of the safe harbor deposit rule based on

look-back quarter liability and to floor

stocks taxes.

The text of those temporary

regulations also serves as the text of

these proposed regulations. The

preamble to the temporary regulations

explains the temporary regulations.

Special Analyses

It has been determined that this notice

of proposed rulemaking 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, this notice of proposed

rulemaking will be submitted to the

Chief Counsel for Advocacy of the Small

Business Administration for comment

on its impact on small business.

Comments and Requests for a Public

Hearing

Before these proposed regulations are

adopted as final regulations,

consideration will be given to any

written comments (a signed original and

eight (8) copies) that are submitted

timely to the IRS. All comments will be

available for public inspection and

copying. A public hearing may be

scheduled if requested in writing by any

person that timely submits written

comments. If a public hearing is

scheduled, notice of the date, time, and

place for the hearing will be published

in the Federal Register.

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.

Proposed Amendments to the

Regulations

Accordingly, 26 CFR part 40 is

proposed to be 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. In § 40.0–1, paragraph (a) is

amended by revising the second

sentence to read as follows:

§ 40.0–1 Introduction.

(a) * * * The regulations set forth

administrative provisions relating to the

excise taxes imposed by chapters 31, 32,

33, 34, 36, 38, and 39 (except for the

chapter 32 tax imposed by section 4181

(firearms tax) and the chapter 36 taxes

imposed by sections 4461 (harbor

maintenance tax) and 4481 (heavy

vehicle use tax)), and to floor stocks

taxes imposed on articles subject to any

of these taxes. * * *

* * * * *

Par. 3. In § 40.6011(a)–1, add

paragraph (a)(2)(iii) to read as follows:

§ 40.6011(a)–1 Returns.

(a) * * *

(2) * * *

(iii) Floor stocks tax return.

[The text of this proposed paragraph

is the same as the text of § 40.6011(a)–

1T(a)(2)(iii) published elsewhere in this

issue of the Federal Register].

Par. 4. Section 40.6302(c)–1 is

amended as follows:

1. Paragraph (c)(2)(iv) is added.

2. Paragraph (f)(1) is amended by

adding a sentence to the end of the

paragraph.

The additions read as follows:

§ 40.6302(c)–1 Use of Government

depositaries.

* * * * *

(c) * * *

(2) * * *

(iv) Modification for new or reinstated

taxes.
67590 Federal Register / Vol. 62, No. 248 / Monday, December 29, 1997 / Proposed Rules

[The text of this proposed paragraph

is the same as the text of § 40.6302(c)–

1T(c)(2)(iv) published elsewhere in this

issue of the Federal Register].

* * * * *

(f) * * * (1) * * * Also, no deposit

is required in the case of any floor

stocks tax described in § 40.0–1(a).

* * * * *

Par. 5. In § 40.6302(c)–2, add

paragraph (b)(2)(iii) to read as follows:

§ 40.6302(c)–2 Special rules for use of

Government depositaries under section

4681.

* * * * *

(b) * * *

(2) * * *

(iii) Modification for new chemicals.

[The text of this proposed paragraph

is the same as the text of § 40.6302(c)–

2T(b)(2)(iii) published elsewhere in this

issue of the Federal Register].

* * * * *

Michael P. Dolan,

Acting Commissioner of Internal Revenue.

[FR Doc. 97–33249 Filed 12–24–97; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE INTERIOR

Office of Surface Mining Reclamation

and Enforcement

30 CFR Part 938

[PA–121–FOR]

Pennsylvania Abandoned Mine Land

Reclamation Program

AGENCY: Office of Surface Mining

Reclamation and Enforcement (OSM),

Interior.

ACTION: Proposed rule; public comment

period and opportunity for public

hearing.

SUMMARY: OSM is announcing the

receipt of a proposed amendment to the

Pennsylvania Abandoned Mine Land

Reclamation (AMLR) Plan (hereinafter

referred to as the Pennsylvania Program)

under the Surface Mining Control and

Reclamation Act of 1977 (SMCRA), 30

U.S.C. 1201 et seq., as amended. The

proposed amendment adds a new

section ‘‘F’’ entitled Government

Financed Construction Contracts

(GFCC) to authorize the incidental

removal of coal at AML sites that would

not otherwise be mined and reclaimed

under the Title V program. The

proposed amendment also includes the

Program Requirements and Monitoring

Requirements related to the use of GFCC

for that purpose. The proposed

amendment is intended to improve the

efficiency of the Pennsylvania program

by allowing the Government-financed

construction exemption in Section 528

of SMCRA to be applied in cases

involving less than 50% financing only

in the limited situation where the

construction constitutes a government

approved and administered abandoned

mine land reclamation project under

Title IV of SMCRA.

DATES: Written comments must be

received on or before 4:00 p.m. on

January 28, 1998. If requested, a public

hearing on the proposed amendments

will be held at 1:00 p.m. on January 23,

1998. Requests to present oral testimony

at the hearing must be received on or

before 4:00 p.m. on January 13, 1998.

ADDRESSES: Written comments and

requests to testify at the hearing should

be mailed or hand-delivered to Mr.

Robert J. Biggi, Director, Harrisburg

Field Office at the first address listed

below.

Copies of the Pennsylvania program,

the proposed amendment, a listing of

any scheduled public meetings or

hearing, and all written comments

received in response to this notice will

be available for public review at the

addresses listed below during normal

business hours, Monday through Friday,

excluding holidays:

Office of Surface Mining Reclamation

and Enforcement, Harrisburg Field

Office, Third Floor, Suite 3C,

Harrisburg Transportation Center

(Amtrack), 415 Market Street,

Harrisburg, Pennsylvania 17101,

Telephone: (717) 782–4036.

Pennsylvania Department of

Environmental Protection, Bureau of

Abandoned Mine Reclamation, 400

Market Street, P.O. Box 8476,

Harrisburg, Pennsylvania 17101,

Telephone: (717) 783–2267.

Each requester may receive, free of

charge, one copy of the proposed

amendment by contacting the OSM

Harrisburg Field Office.

FOR FURTHER INFORMATION CONTACT: Mr.

Robert J. Biggi, Director Harrisburg Field

Office, Telephone: (717) 782–4036.

SUPPLEMENTARY INFORMATION:

I. Background on the Pennsylvania

Program

On July 30, 1982, the Secretary of the

Interior conditionally approved the

Pennsylvania program. Background on

the Pennsylvania program, including

the Secretary’s findings and the

disposition of comments can be found

in the July 30, 1982 Federal Register (47

FR 33079). Subsequent actions

concerning the AMLR program

amendments are identified at 30 CFR

938.20 and 938.25.

II. Discussion of the Proposed

Amendment

By letter dated November 21, 1997

(Administrative Record No. PA–855.00),

the Pennsylvania Department of

Environmental Protection (PADEP)

submitted proposed Program

Amendment No. 2 to the Pennsylvania

Abandoned Mine Reclamation Plan. In

addition, PADEP also submitted the

following documents: Introduction;

Basis of Authority for the Proposed

Amendment; AML Amendment

Conformance with 30 CFR Section

884.13; Assistant Counsel’s Opinion of

Authority for GFCC; PADEP

Organization Chart and the Office of

Mineral Resources Management

Organization Chart. The proposed

amendment in intended to improve the

efficiency of the Pennsylvania program

by allowing the Government-financed

construction exemption in Section 528

of SMCRA to be applied to certain cases

involving less than 50% financing.

The proposed amendment consists of

new Part F, Program Requirements and

Monitoring Program for GFCC’s to be

added as follows:

Part F: Government Financed

Construction Contracts

(1) Incidental Coal Removal—PADEP

proposes to authorize the incidental

removal of coal at AML sites that would

not otherwise be mined and reclaimed

under the Title V program. Through its

management of the permitting process

and knowledge of the status of the AML

lands in Pennsylvania, PADEP plans to

enter into agreements with mining

companies and adjacent permit holders

to direct the reclamation of AML lands

which involve some incidental removal

of coal. Following are (3) examples of

situations where PADEP proposes to

utilize the GFCC to address AML

liabilities.

(a) Refuse Pile Reclamation—As a

result of an extensive history of mining

in Pennsylvania, thousands of coal

refuse piles are scattered throughout the

state in both the bituminous and

anthracite fields. In many cases these

piles are unsightly, unsafe and are

adding to the sedimentation and mine

drainage pollution of Pennsylvania

streams in areas that are economically

deprived because of poor water quality

and general aesthetics.

Dependng on the method used to

clean the coal and the volume of

material available, these piles have

varying degrees of value. Those piles

that are larger in volume and higher in

quality have traditionally been

permitted under the Title V program

while the smaller, poorer quality have