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

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 (NO X ) emissions from natural gas-fired, fan-type central furnaces and other miscellaneous NO X 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.


### 46846 Federal Register / Vol. 75, No. 149 / Wednesday, August 4, 2010 / Rules and Regulations

TABLE 

### 1—S UBMITTED 

### R ULES

Local agency Rule No. Rule title Adopted Submitted

SCAQMD .......... 1111 Reduction of NO X Emissions from Natural Gas-Fired, Fan-Type Central Furnaces. 11/06/09 05/17/10

SCAQMD .......... 1147 NO X 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?

NO X 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 NO X emissions. Rule 1111 limits NO X 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 NO X from a variety of gas and liquid fired combustion equipment that require a District permit and are not specifically required to comply with a NO X 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 NO X 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—NO X Emissions from Industrial/Commercial/Institutional (ICI) Boilers ’’ , U.S. EPA 453/R–94–022, March 1994.

6. ‘‘ Alternative Control Techniques Document—NO X 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);


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

• 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 NO XEmissions from Natural Gas-Fired, FanType Central Furnaces, ’’ amended on November 6, 2009.

( 4 ) Rule 1147, ‘‘ NO X 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 establishestolerances 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