24612 Federal Register / Vol. 77, No. 80 / Wednesday, April 25, 2012 / Rules and Regulations 

(5) Reportable payments subject to 

backup withholding under section 3406. 

* * * * * 

(d) Effective/applicability dates. 

Paragraphs (a)(1) and (a)(4)(i) of this 

section apply to taxable years beginning 

on or after December 30, 2008. 

Paragraph (a)(4)(ii) of this section 

applies to taxable years beginning on or 

after January 1, 2010. The rules of 

paragraph (a)(1) of this section that 

apply to taxable years beginning before 

December 30, 2008, are contained in 

§ 31.6011(a)–4 as in effect prior to 

December 30, 2008. The rules of 

paragraph (a)(4)(ii) of this section that 

apply to taxable years beginning before 

January 1, 2010, but on or after 

December 30, 2008, are contained in 

§ 31.6011(a)–4T as in effect on or after 

December 30, 2008. The rules of 

paragraph (a)(4) of this section that 

apply to taxable years beginning before 

December 30, 2008, are contained in 

§ 31.6011(a)–4T as in effect prior to 

December 30, 2008. 

§ 31.6051–5 [Removed] 

■ Par. 4. Section 31.6051–5 is removed. 

■ Par. 5. Section 31.6071(a)–1 is 

amended by: 

■ 1. Revising paragraph (a)(3)(i). 

■ 2. Removing paragraph (g). 

The revision reads as follows: 

§ 31.6071(a)–1 Time for filing returns and 

other documents. 

(a) * * * 

(3) Information returns–(i) General 

rule. Each information return in respect 

of wages as defined in Federal Insurance 

Contributions Act or of income tax 

withheld from wages as required under 

§ 31.6051–2 must be filed on or before 

the last day of February (March 31 if 

filed electronically) of the year 

following the calendar year for which it 

is made, except that, if a tax return 

under § 31.6011(a)–5(a) is filed as a final 

return for a period ending prior to 

December 31, the information return 

must be filed on or before the last day 

of the second calendar month following 

the period for which the tax return is 

filed. 

* * * * * 

■ Par. 6. Section 31.6302–1 is amended 

by: 

■ 1. Revising paragraph (e)(1)(iii)(C). 

■ 2. Removing paragraph (e)(1)(iii)(E). 

■ 3. Revising paragraph (n). 

The revisions read as follows: 

§ 31.6302–1 Deposit rules for taxes under 

the Federal Insurance Contributions Act 

(FICA) and withheld income taxes. 

* * * * * 

(e) * * * 

(1) * * * 

(iii) * * * 

(C) Certain annuities described in 

section 3402(o)(1)(B); and 

* * * * * 

(n) Effective/applicability dates. 

Sections 31.6302–1 through 31.6302–3 

apply with respect to the deposit of 

employment taxes attributable to 

payments made after December 31, 

1992. To the extent that the provisions 

of §§ 31.6302–1 through 31.6302–3 are 

inconsistent with the provisions of 

§§ 31.6302(c)–1 and 31.6302(c)–2, a 

taxpayer will be considered to be in 

compliance with §§ 31.6302–1 through 

31.6302–3 if the taxpayer makes timely 

deposits during 1993 in accordance 

with §§ 31.6302(c)–1 and 31.6302(c)–2. 

Paragraphs (b)(4), (c)(5), (c)(6), (d) 

Example 6, (e)(2), (f)(4)(i), (f)(4)(iii), 

(f)(5) Example 3, and (g)(1) of this 

section apply to taxable years beginning 

on or after December 30, 2008. 

Paragraph (f)(4)(ii) of this section 

applies to taxable years beginning on or 

after January 1, 2010. The rules of 

paragraphs (e)(2) and (g)(1) of this 

section that apply to taxable years 

beginning before December 30, 2008, are 

contained in § 31.6302–1 as in effect 

prior to December 30, 2008. The rules of 

paragraphs (b)(4), (c)(5), (c)(6), (d) 

Example 6, (f)(4)(i), (f)(4)(iii), and (f)(5) 

Example 3 of this section that apply to 

taxable years beginning on or after 

January 1, 2006, and before December 

30, 2008, are contained in § 31.6302–1T 

as in effect prior to December 30, 2008. 

The rules of paragraphs (b)(4) and (f)(4) 

of this section that apply to taxable 

years beginning before January 1, 2006, 

are contained in § 31.6302–1 as in effect 

prior to January 1, 2006. The rules of 

paragraph (g) of this section eliminating 

use of Federal tax deposit coupons 

apply to deposits and payments made 

after December 31, 2010. 

■ Par. 7. Section 31.6302–4 is amended 

by: 

■ 1. Revising paragraphs (b)(4) and 

(b)(5). 

■ 2. Removing paragraph (b)(6). 

■ 3. Revising paragraph (e). 

The revisions read as follows: 

§ 31.6302–4 Deposit rules for withheld 

income taxes attributable to nonpayroll 

payments. 

* * * * * 

(b) * * * 

(4) Annuities withheld under section 

3405, relating to withholding on 

pensions, annuities, IRAs, and certain 

other deferred income; and 

(5) Amounts withheld under section 

3406, relating to backup withholding 

with respect to reportable payments. 

* * * * * 

(e) Effective/applicability date. 

Section 31.6302–4(d) applies to deposits 

and payments made after December 31, 

2010. 

Steven T. Miller, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: April 17, 2012. 

Emily S. McMahon, 

Acting Assistant Secretary of the Treasury 

(Tax Policy). 

[FR Doc. 2012–9887 Filed 4–24–12; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF DEFENSE 

Department of the Navy 

32 CFR Part 706 

Certifications and Exemptions Under 

the International Regulations for 

Preventing Collisions at Sea, 1972 

AGENCY: Department of the Navy, DoD. 

ACTION: Final rule. 

SUMMARY: The Department of the Navy 

(DoN) is amending its certifications and 

exemptions under the International 

Regulations for Preventing Collisions at 

Sea, 1972 (72 COLREGS), to reflect that 

the Deputy Assistant Judge Advocate 

General (DAJAG) (Admiralty and 

Maritime Law) has determined that USS 

ASHLAND (LSD 48) is a vessel of the 

Navy which, due to its special 

construction and purpose, cannot fully 

comply with certain provisions of the 72 

COLREGS without interfering with its 

special function as a naval ship. The 

intended effect of this rule is to warn 

mariners in waters where 72 COLREGS 

apply. 

DATES: This rule is effective April 25, 

2012 and is applicable beginning April 

16, 2012. 

FOR FURTHER INFORMATION CONTACT: 

Lieutenant Jaewon Choi, JAGC, U.S. 

Navy, Admiralty Attorney, (Admiralty 

and Maritime Law), Office of the Judge 

Advocate General, Department of the 

Navy, 1322 Patterson Ave. SE., Suite 

3000, Washington Navy Yard, DC 

20374–5066, telephone 202–685–5040. 

SUPPLEMENTARY INFORMATION: Pursuant 

to the authority granted in 33 U.S.C. 

1605, the DoN amends 32 CFR part 706. 

This amendment provides notice that 

the DAJAG (Admiralty and Maritime 

Law), under authority delegated by the 

Secretary of the Navy, has certified that 

USS ASHLAND (LSD 48) is a vessel of 

the Navy which, due to its special 

construction and purpose, cannot fully 

comply with the following specific 

provisions of 72 COLREGS without 


srobinson on DSK4SPTVN1PROD with RULES
Federal Register / Vol. 77, No. 80 / Wednesday, April 25, 2012 / Rules and Regulations 24613 

interfering with its special function as a 

naval ship: Annex I, paragraph 3(a), 

pertaining to the horizontal distance 

between the forward and after masthead 

lights; and Annex I, paragraph 2(k) as 

described in Rule 30 (a)(i), pertaining to 

the vertical separation between anchor 

lights. The DAJAG (Admiralty and 

Maritime Law) has also certified that the 

lights involved are located in closest 

possible compliance with the applicable 

72 COLREGS requirements. 

Moreover, it has been determined, in 

accordance with 32 CFR parts 296 and 

701, that publication of this amendment 

for public comment prior to adoption is 

impracticable, unnecessary, and 

contrary to public interest since it is 

based on technical findings that the 

placement of lights on this vessel in a 

manner differently from that prescribed 

herein will adversely affect the vessel’s 

ability to perform its military functions. 

List of Subjects in 32 CFR Part 706 

Marine safety, Navigation (water), and 

Vessels. 

For the reasons set forth in the 

preamble, amend part 706 of title 32 of 

the CFR as follows: 

PART 706—CERTIFICATIONS AND 

EXEMPTIONS UNDER THE 

INTERNATIONAL REGULATIONS FOR 

PREVENTING COLLISIONS AT SEA, 

1972 

■ 1. The authority citation for part 706 

continues to read: 

Authority: 33 U.S.C. 1605. 

■ 2. Section 706.2 is amended as 

follows: 

■ A. In Table Three by adding, in alpha 

numerical order, by vessel number, an 

entry for USS ASHLAND (LSD 48); and 

■ B. In Table Five by revising the entry 

for USS ASHLAND (LSD 48). 

§ 706.2 Certifications of the Secretary of 

the Navy under Executive Order 11964 and 

33 U.S.C. 1605. 

* * * * * 

TABLE THREE

Vessel Number 

Masthead lights 

arc of visibility; 

rule 21(a) 

Side lights arc of 

visibility; rule 

21(b) 

Stern light arc of 

visibility; rule 

21(c) 

Side lights distance inboard of 

ship’s sides in 

meters 3(b) 

Annex 1 

Stern light, distance forward of 

stern in meters; 

Rule 21(c) 

Forward anchor 

light, height 

above hull in meters; 2(k) Annex 

1 

Anchor 

lights relation-ship of 

aft light to 

forward light 

in meters 

2(k) Annex 

1 

*******

USS ASHLAND ... LSD 48 ... ............................ ............................ ............................ ............................ ............................ ............................ 2.60 below. 

*******

* * * * * 

TABLE FIVE

Vessel Number 

Masthead lights not 

over all other lights and 

obstructions. Annex 

I,sec. 2(f) 

Forward masthead light 

not in forward quarter of 

ship. Annex I, sec. 3(a) 

After masthead light 

less than 

1/2 ship’s 

length aft 

of forward 

masthead 

light. Annex 

I, sec. 3(a) 

Percentage 

horizontal 

separation 

attained 

*******

USS ASHLAND ............. LSD 48 .......... ....................................... ....................................... X 63.6 

*******

Approved: April 16, 2012. 

C.J. Spain, 

Deputy Assistant Judge Advocate, General 

(Admiralty and Maritime Law), Acting. 

Dated: April 18, 2012. 

J.M. Beal, 

Lieutenant Commander, Judge Advocate 

General’s Corps, U.S. Navy, Federal Register 

Liaison Officer. 

[FR Doc. 2012–9928 Filed 4–24–12; 8:45 am] 

BILLING CODE 3810–FF–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Parts 9 and 721 

[EPA–HQ–OPPT–2012–0182; FRL–9345–4] 

RIN 2070–AB27 

Significant New Use Rules on Certain 

Chemical Substances 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Direct final rule. 

SUMMARY: EPA is promulgating 

significant new use rules (SNURs) under 

the Toxic Substances Control Act 

(TSCA) for 23 chemical substances 

which were the subject of 

premanufacture notices (PMNs). Nine of 

these chemical substances are subject to 

TSCA consent orders issued by EPA. 

This action requires persons who intend 

to manufacture, import, or process any 

of these 23 chemical substances for an 

activity that is designated as a 

significant new use by this rule to notify 

EPA at least 90 days before commencing 

that activity. The required notification 


srobinson on DSK4SPTVN1PROD with RULES