Federal Register / Vol. 75, No. 149 / Wednesday, August 4, 2010 / Rules and Regulations 46845 

prohibited reportable transaction (as 

defined in section 4965(e)(1)(C) and 

§ 53.4965–3(a)(2)) to which the taxexempt entity is a party is subsequently 

identified in published guidance as a 

listed transaction during a taxable year 

of the entity (the listing year) in which 

it has net income or proceeds 

attributable to the transaction, the net 

income or proceeds are allocated 

between the pre- and post-listing 

periods. The IRS will treat the period 

beginning on the first day of the listing 

year and ending on the day immediately 

preceding the date of the listing, and the 

period beginning on the date of the 

listing and ending on the last day of the 

listing year as short taxable years. * * * 

(f) * * * Example 1. * * * 

(iii) * * * The $14M fee received in 

1999, which constitutes proceeds of the 

transaction, is likewise allocated to that 

tax year. * * * 

* * * * * 

■ Par. 5. Section 53.6071–1 is amended 

by revising paragraph (g)(3) to read as 

follows: 

§ 53.6071–1 Time for filing returns. 

* * * * * 

(g) * * * 

(3) Transition rule. A Form 4720, for 

a section 4965 tax that was due on or 

before October 4, 2007, will be deemed 

to have been filed on the due date if it 

was filed by October 4, 2007, and if all 

section 4965 taxes required to be 

reported on that Form 4720 were paid 

by October 4, 2007. 

* * * * * 

PART 54—PENSION EXCISE TAXES 

■ Par. 6. The authority citation for part 

54 continues to read in part as follows: 

Authority: 26 U.S.C. 7805 * * * 

■ Par. 7. Section 54.6011–1 is amended 

by revising paragraph (c)(2) to read as 

follows: 

§ 54.6011–1 General requirement of return, 

statement or list. 

* * * * * 

(c) * * * 

(2) Transition rule. A Form 5330, 

‘‘Return of Excise Taxes Related to 

Employee Benefit Plans,’’ for an excise 

tax under section 4965 that was due on 

or before October 4, 2007, will be 

deemed to have been filed on the due 

date if it was filed by October 4, 2007, 

and if the section 4965 tax that was 

required to be reported on that Form 

5330 was paid by October 4, 2007. 

LaNita Van Dyke, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel (Procedure and Administration). 

[FR Doc. 2010–19097 Filed 8–3–10; 8:45 am] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R09–OAR–2010–0503; FRL–9183–6] 

Revisions to the California State 

Implementation Plan, South Coast Air 

Quality Management District 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Direct final rule. 

SUMMARY: EPA is taking direct final 

action to approve revisions to the South 

Coast Air Quality Management District 

(SCAQMD) portion of the California 

State Implementation Plan (SIP). These 

revisions concern oxides of nitrogen 

(NOX) emissions from natural gas-fired, 

fan-type central furnaces and other 

miscellaneous NOX sources. We are 

approving local rules that regulate these 

emission sources under the Clean Air 

Act as amended in 1990 (CAA or the 

Act). 

DATES: This rule is effective on October 

4, 2010 without further notice, unless 

EPA receives adverse comments by 

September 3, 2010. If we receive such 

comments, we will publish a timely 

withdrawal in the Federal Register to 

notify the public that this direct final 

rule will not take effect. 

ADDRESSES: Submit comments, 

identified by docket number EPA–R09– 

OAR–2010–0503, by one of the 

following methods: 

1. Federal eRulemaking Portal: http:// 

www.regulations.gov. Follow the on-line 

instructions. 

2. E-mail: steckel.andrew@epa.gov. 

3. Mail or deliver: Andrew Steckel 

(Air-4), U.S. Environmental Protection 

Agency Region IX, 75 Hawthorne Street, 

San Francisco, CA 94105–3901. 

Instructions: All comments will be 

included in the public docket without 

change and may be made available 

online at http://www.regulations.gov, 

including any personal information 

provided, unless the comment includes 

Confidential Business Information (CBI) 

or other information whose disclosure is 

restricted by statute. Information that 

you consider CBI or otherwise protected 

should be clearly identified as such and 

should not be submitted through http:// 

www.regulations.gov or e-mail. http:// 

www.regulations.gov is an ‘‘anonymous 

access’’ system, and EPA will not know 

your identity or contact information 

unless you provide it in the body of 

your comment. If you send e-mail 

directly to EPA, your e-mail address 

will be automatically captured and 

included as part of the public comment. 

If EPA cannot read your comment due 

to technical difficulties and cannot 

contact you for clarification, EPA may 

not be able to consider your comment. 

Electronic files should avoid the use of 

special characters, any form of 

encryption, and be free of any defects or 

viruses. 

Docket: The index to the docket for 

this action is available electronically at 

http://www.regulations.gov and in hard 

copy at EPA Region IX, 75 Hawthorne 

Street, San Francisco, California. While 

all documents in the docket are listed in 

the index, some information may be 

publicly available only at the hard copy 

location (e.g., copyrighted material), and 

some may not be publicly available in 

either location (e.g., CBI). To inspect the 

hard copy materials, please schedule an 

appointment during normal business 

hours with the contact listed in the FOR

FURTHER INFORMATION CONTACT section. 

FOR FURTHER INFORMATION CONTACT: 

Idalia Perez, EPA Region IX, (415) 972– 

3248, perez.idalia@epa.gov. 

SUPPLEMENTARY INFORMATION: 

Throughout this document, ‘‘we,’’ ‘‘us,’’ 

and ‘‘our’’ refer to EPA. 

Table of Contents 

I. The State’s Submittal 

A. What rules did the State submit? 

B. Are there other versions of these rules? 

C. What is the purpose of the submitted 

rules? 

II. EPA’s Evaluation and Action 

A. How is EPA evaluating the rules? 

B. Do the rules meet the evaluation 

criteria? 

C. EPA Recommendations to Further 

Improve the Rules 

D. Public Comment and Final Action 

III. Statutory and Executive Order Reviews 

I. The State’s Submittal 

A. What rules did the State submit? 

Table 1 lists the rules we are 

approving with the dates that they were 

adopted by the local air agency and 

submitted by the California Air 

Resources Board. 


jdjones on DSK8KYBLC1PROD with RULES
46846 Federal Register / Vol. 75, No. 149 / Wednesday, August 4, 2010 / Rules and Regulations 

TABLE 1—SUBMITTED RULES

Local agency Rule No. Rule title Adopted Submitted 

SCAQMD .......... 1111 Reduction of NOX Emissions from Natural Gas-Fired, Fan-Type Central 

Furnaces.

11/06/09 05/17/10 

SCAQMD .......... 1147 NOX Reductions from Miscellaneous Sources ............................................ 12/05/08 05/17/10 

On June 8, 2010, EPA determined that 

the submittal for SCAQMD Rules 1111 

and 1147 met the completeness criteria 

in 40 CFR part 51, appendix V, which 

must be met before formal EPA review. 

B. Are there other versions of these 

rules? 

There are no previous versions of 

Rule 1147 in the SIP, nor are there 

earlier versions of this Rule adopted. We 

approved an earlier version of Rule 1111 

into the SIP on May 3, 1984 (49 FR 

18830). 

C. What is the purpose of the submitted 

rules? 

NOX helps produce ground-level 

ozone, smog and particulate matter, 

which harm human health and the 

environment. Section 110(a) of the CAA 

requires States to submit regulations 

that control NOX emissions. Rule 1111 

limits NOX emissions from natural gasfired, fan-type central heating furnaces 

with a rated heat input capacity less 

than 175,000 Btu/hour used in 

residences and small commercial 

buildings and combination heating and 

cooling units with a cooling rate less 

than 65,000 Btu/hour. Rule 1147 limits 

NOX from a variety of gas and liquid 

fired combustion equipment that require 

a District permit and are not specifically 

required to comply with a NOX

emission limit by other District 

Regulation XI rules. EPA’s technical 

support documents (TSDs) have more 

information about these rules. 

II. EPA’s Evaluation and Action 

A. How is EPA evaluating the rules? 

Generally, SIP rules must be 

enforceable (see section 110(a) of the 

Act), must require Reasonably Available 

Control Technology (RACT) for each 

category of sources covered by a Control 

Techniques Guidelines (CTG) document 

as well as each major source in 

nonattainment areas (see sections 

182(a)(2) and 182(f)), and must not relax 

existing requirements (see sections 

110(l) and 193). The SCAQMD regulates 

an ozone nonattainment area (see 40 

CFR part 81), but Rule 1147 and Rule 

1111 are not subject to RACT because 

they are applicable to sources that are 

too small to exceed the major source 

threshold. 

Guidance and policy documents that 

we use to evaluate enforceability and 

RACT requirements consistently 

include the following: 

1. ‘‘State Implementation Plans; 

Nitrogen Oxides Supplement to the 

General Preamble; Clean Air Act 

Amendments of 1990 Implementation of 

Title I; Proposed Rule,’’ (the NOX

Supplement), 57 FR 55620, November 

25, 1992. 

2. ‘‘Issues Relating to VOC Regulation 

Cutpoints, Deficiencies, and 

Deviations,’’ EPA, May 25, 1988 (the 

Bluebook). 

3. ‘‘Guidance Document for Correcting 

Common VOC & Other Rule 

Deficiencies,’’ EPA Region 9, August 21, 

2001 (the Little Bluebook). 

4. ‘‘Determination of Reasonably 

Available Control Technology and Best 

Available Retrofit Control Technology 

for Industrial, Institutional, and 

Commercial Boilers, Steam Generators, 

and Process Heaters’’, CARB, July 18, 

1991. 

5. ‘‘Alternative Control Techniques 

Document—NOX Emissions from 

Industrial/Commercial/Institutional 

(ICI) Boilers’’, U.S. EPA 453/R–94–022, 

March 1994. 

6. ‘‘Alternative Control Techniques 

Document—NOX Emissions from Utility 

Boilers’’, U.S. EPA, 452/R–93–008, 

March 1994. 

B. Do the rules meet the evaluation 

criteria? 

We believe these rules are consistent 

with the relevant policy and guidance 

regarding enforceability, RACT, and SIP 

relaxations. The TSDs have more 

information on our evaluation. 

C. EPA Recommendations To Further 

Improve the Rules 

The TSD for Rule 1147 describes 

additional rule revisions that we 

recommend for the next time the local 

agency modifies the rule. 

D. Public Comment and Final Action 

As authorized in section 110(k)(3) of 

the Act, EPA is fully approving the 

submitted rules because we believe they 

fulfill all relevant requirements. We do 

not think anyone will object to this 

approval, so we are finalizing it without 

proposing it in advance. However, in 

the Proposed Rules section of this 

Federal Register, we are simultaneously 

proposing approval of the same 

submitted rules. If we receive adverse 

comments by September 3, 2010, we 

will publish a timely withdrawal in the 

Federal Register to notify the public 

that the direct final approval will not 

take effect and we will address the 

comments in a subsequent final action 

based on the proposal. If we do not 

receive timely adverse comments, the 

direct final approval will be effective 

without further notice on October 4, 

2010. This will incorporate these rules 

into the federally enforceable SIP. 

Please note that if EPA receives 

adverse comment on an amendment, 

paragraph, or section of these rules and 

if that provision may be severed from 

the remainder of the rules, EPA may 

adopt as final those provisions of the 

rules that are not the subject of an 

adverse comment. 

III. Statutory and Executive Order 

Reviews 

Under the Clean Air Act, the 

Administrator is required to approve a 

SIP submission that complies with the 

provisions of the Act and applicable 

Federal regulations. 42 U.S.C. 7410(k); 

40 CFR 52.02(a). Thus, in reviewing SIP 

submissions, EPA’s role is to approve 

State choices, provided that they meet 

the criteria of the Clean Air Act. 

Accordingly, this action merely 

approves State law as meeting Federal 

requirements and does not impose 

additional requirements beyond those 

imposed by State law. For that reason, 

this action: 

• Is not a ‘‘significant regulatory 

action’’ subject to review by the Office 

of Management and Budget under 

Executive Order 12866 (58 FR 51735, 

October 4, 1993); 

• Does not impose an information 

collection burden under the provisions 

of the Paperwork Reduction Act (44 

U.S.C. 3501 et seq.); 

• Is certified as not having a 

significant economic impact on a 

substantial number of small entities 

under the Regulatory Flexibility Act (5 

U.S.C. 601 et seq.); 

• Does not contain any unfunded 

mandate or significantly or uniquely 

affect small governments, as described 

in the Unfunded Mandates Reform Act 

of 1995 (Pub. L. 104–4); 


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Federal Register / Vol. 75, No. 149 / Wednesday, August 4, 2010 / Rules and Regulations 46847 

• Does not have Federalism 

implications as specified in Executive 

Order 13132 (64 FR 43255, August 10, 

1999); 

• Is not an economically significant 

regulatory action based on health or 

safety risks subject to Executive Order 

13045 (62 FR 19885, April 23, 1997); 

• Is not a significant regulatory action 

subject to Executive Order 13211 (66 FR 

28355, May 22, 2001); 

• Is not subject to requirements of 

Section 12(d) of the National 

Technology Transfer and Advancement 

Act of 1995 (15 U.S.C. 272 note) because 

application of those requirements would 

be inconsistent with the Clean Air Act; 

and 

• Does not provide EPA with the 

discretionary authority to address, as 

appropriate, disproportionate human 

health or environmental effects, using 

practicable and legally permissible 

methods, under Executive Order 12898 

(59 FR 7629, February 16, 1994). 

In addition, these rules do not have 

tribal implications as specified by 

Executive Order 13175 (65 FR 67249, 

November 9, 2000), because the SIP is 

not approved to apply in Indian country 

located in the State, and EPA notes that 

it will not impose substantial direct 

costs on tribal governments or preempt 

tribal law. 

The Congressional Review Act, 5 

U.S.C. 801 et seq., as added by the Small 

Business Regulatory Enforcement 

Fairness Act of 1996, generally provides 

that before a rule may take effect, the 

agency promulgating the rule must 

submit a rule report, which includes a 

copy of the rule, to each House of the 

Congress and to the Comptroller General 

of the United States. EPA will submit a 

report containing this action and other 

required information to the U.S. Senate, 

the U.S. House of Representatives, and 

the Comptroller General of the United 

States prior to publication of the rule in 

the Federal Register. A major rule 

cannot take effect until 60 days after it 

is published in the Federal Register. 

This action is not a ‘‘major rule’’ as 

defined by 5 U.S.C. 804(2). 

Under section 307(b)(1) of the Clean 

Air Act, petitions for judicial review of 

this action must be filed in the United 

States Court of Appeals for the 

appropriate circuit by October 4, 2010. 

Filing a petition for reconsideration by 

the Administrator of this final rule does 

not affect the finality of this action for 

the purposes of judicial review nor does 

it extend the time within which a 

petition for judicial review may be filed, 

and shall not postpone the effectiveness 

of such rule or action. Parties with 

objections to this direct final rule are 

encouraged to file a comment in 

response to the parallel notice of 

proposed rulemaking for this action 

published in the Proposed Rules section 

of today’s Federal Register, rather than 

file an immediate petition for judicial 

review of this direct final rule, so that 

EPA can withdraw this direct final rule 

and address the comment in the 

proposed rulemaking. This action may 

not be challenged later in proceedings to 

enforce its requirements (see section 

307(b)(2)). 

List of Subjects in 40 CFR Part 52 

Environmental protection, Air 

pollution control, Incorporation by 

reference, Intergovernmental relations, 

Nitrogen dioxide, Ozone, Reporting and 

recordkeeping requirements. 

Dated: July 6, 2010. 

Keith Takata, 

Acting Regional Administrator, Region IX. 

■ Part 52, Chapter I, Title 40 of the Code 

of Federal Regulations is amended as 

follows: 

PART 52—[AMENDED] 

■ 1. The authority citation for Part 52 

continues to read as follows: 

Authority: 42 U.S.C. 7401 et seq. 

Subpart F—California 

■ 2. Section 52.220, is amended by 

adding paragraphs (c)(379) 

(i)(A)(3)and(4) to read as follows: 

§ 52.220 Identification of plan. 

* * * * * 

(c) * * * 

(379) * * * 

(i) * * * 

(A) * * * 

(3) Rule 1111, ‘‘Reduction of NOX

Emissions from Natural Gas-Fired, FanType Central Furnaces,’’ amended on 

November 6, 2009. 

(4) Rule 1147, ‘‘NOX Reductions from 

Miscellaneous Sources,’’ adopted on 

December 5, 2008. 

* * * * * 

[FR Doc. 2010–19057 Filed 8–3–10; 8:45 am] 

BILLING CODE 6560–50–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 180 

[EPA–HQ–OPP–2009–0797; FRL–8835–8] 

Halosulfuron-methyl; Pesticide 

Tolerances 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Final rule. 

SUMMARY: This regulation establishes 

tolerances for residues of halosulfuronmethyl in or on multiple commodities 

which are identified and discussed later 

in this document. Additionally, this 

regulation removes the existing 

tolerance on bean, snap, succulent at 

0.05 parts per million (ppm) in that it 

is superseded by this action establishing 

a tolerance at 0.05 ppm on pea and 

bean, succulent shelled, subgroup 6B. 

The Interregional Research Project 

Number 4 (IR-4) requested these 

tolerances under the Federal Food, 

Drug, and Cosmetic Act (FFDCA). 

DATES: This regulation is effective 

August 4, 2010. Objections and requests 

for hearings must be received on or 

before October 4, 2010, and must be 

filed in accordance with the instructions 

provided in 40 CFR part 178 (see also 

Unit I.C. of the SUPPLEMENTARY

INFORMATION). 

ADDRESSES: EPA has established a 

docket for this action under docket 

identification (ID) number EPA–HQ– 

OPP–2009–0797. All documents in the 

docket are listed in the docket index 

available at http://www.regulations.gov. 

Although listed in the index, some 

information is not publicly available, 

e.g., Confidential Business Information 

(CBI) or other information whose 

disclosure is restricted by statute. 

Certain other material, such as 

copyrighted material, is not placed on 

the Internet and will be publicly 

available only in hard copy form. 

Publicly available docket materials are 

available in the electronic docket at 

http://www.regulations.gov, or, if only 

available in hard copy, at the OPP 

Regulatory Public Docket in Rm. S– 

4400, One Potomac Yard (South Bldg.), 

2777 S. Crystal Dr., Arlington, VA. The 

Docket Facility is open from 8:30 a.m. 

to 4 p.m., Monday through Friday, 

excluding legal holidays. The Docket 

Facility telephone number is (703) 305– 

5805. 

FOR FURTHER INFORMATION CONTACT: 

Sidney Jackson, Registration Division 

(7505P), Office of Pesticide Programs, 

Environmental Protection Agency, 1200 

Pennsylvania Ave., NW., Washington, 

DC 20460–0001; telephone number: 

(703) 305–7610; e-mail address: 

jackson.sidney@epa.gov. 

SUPPLEMENTARY INFORMATION: 

I. General Information 

A. Does this Action Apply to Me? 

You may be potentially affected by 

this action if you are an agricultural 

producer, food manufacturer, or 

pesticide manufacturer. Potentially 

affected entities may include, but are 


jdjones on DSK8KYBLC1PROD with RULES