10620 Federal Register / Vol. 62, No. 45 / Friday, March 7, 1997 / Notices

described above. Comments should refer

to the docket number and be submitted

to: Docket Section, National Highway

Traffic Safety Administration, Room

5109, 400 Seventh Street, SW,

Washington, DC., 20590. It is requested

but not required that six copies be

submitted.

All comments received before the

close of business on the closing date

indicated below will be considered. The

application and supporting materials,

and all comments received after the

closing date, will also be filed and will

be considered to the extent possible.

When the application is granted or

denied, the notice will be published in

the Federal Register pursuant to the

authority indicated below.

Comment closing date: April 7, 1997.

(49 U.S.C. 30118, 30120; delegation of

authority at 49 CFR 1.50 and 501.8)

Issued on: March 3, 1997.

L. Robert Shelton,

Associate Administrator for Safety

Performance Standards.

[FR Doc. 97–5719 Filed 3–6–97; 8:45 am]

BILLING CODE 4910–59–P

[Docket No. 96–119; Notice 2]

Michelin North America, Inc.; Grant of

Application for Decision of

Inconsequential Noncompliance

This notice grants the application by

Michelin North America, Inc. (Michelin)

of Greenville, South Carolina, to be

exempted from the notification and

remedy requirements of 49 U.S.C. 30118

and 30120 for a noncompliance with 49

CFR 571.119, Federal Motor Vehicle

Safety Standard (FMVSS) No. 119,

‘‘New Pneumatic Tires for Vehicles

Other Than Passenger Cars.’’ The basis

of the petition is that the

noncompliance is inconsequential to

motor vehicle safety.

Notice of receipt of the application

was published on November 22, 1996,

and an opportunity afforded for

comment (Vol. 61, No. 227, CFR 59487).

Paragraph S6.5, Tire markings, of

Standard No. 119, requires that tires be

marked on each sidewall with specific

information. The markings shall be

placed between the maximum section

width (exclusive of sidewall decorations

or curb ribs) and the bead on at least one

sidewall, unless the maximum section

width of the tire is located in an area

which is not more than one-fourth of the

distance from the bead to the shoulder

of the tire. If the maximum section

width falls within that area, the

markings shall appear between the bead

and a point one-half the distance from

the bead to the shoulder of the tire, on

at least one sidewall.

Michelin’s description of noncompliance follows:

‘‘During the period of the 48th week of

1995 through the 1st week of 1996, the

Opelika, Alabama, plant of Uniroyal

Goodrich Tire Manufacturing, a division of

Michelin North America, Inc., produced tires

with the markings required by 49 CFR

571.119 S6.5 (f) and (g) marked only on one

side of the tire. Additionally, on the same

side of the tire as the missing information,

the word ‘‘Radial’’ as required by S6.5(i)

appears above the maximum section width

instead of between the maximum section

width and the bead. However, all marking on

the opposite side of the tire meets the

requirements of S6.5. Furthermore, all

performance requirements of FMVSS #119

are met or exceeded.

‘‘Approximately 1,041 LT245/75R16

Uniroyal Laredo LTL LR E tires were

produced without the aforementioned

information on one sidewall of the tire. Of

this total, as many as 559 were shipped to an

Original Equipment Vehicle Manufacturer or

to the replacement market. The remaining

482 tires have been isolated in our

warehouses and will be brought into full

compliance with the marking requirements of

FMVSS #119 or scrapped.’’

Michelin supported its application for

inconsequential noncompliance with

the following:

‘‘[Michelin] does not believe that this

minor error on the one tire sidewall will

impact motor vehicle safety:

‘‘1. The marking of number and

composition of ply cord material required by

S6.5(f) is contained on one side of the tire

instead of both sides. When previously

granting a petition for inconsequential

noncompliance (see e.g., Bridgestone, IP82–

8, 47 FR 51269, November 12, 1982) NHTSA

has concluded that ‘‘. . . the number of plies,

and the composition of the ply material had

an inconsequential relationship to motor

vehicle safety . . .’’ and has stated that ‘‘. . .

the failure to state the number of plies and

composition of ply material is an

informational failure and does not affect the

ability of the tires to meet the performance

requirements . . . .’’

‘‘2. The absence of the word ‘‘tubeless’’ on

one tire sidewall (as required by S6.5(g) for

both sidewalls) will not impact motor vehicle

safety since it is merely an informational

failure on one sidewall and does not impact

tire performance. The tires in question are

only produced in a ‘‘tubeless’’ configuration.

However, should these tires be mounted with

a tube, performance of the tires would be

perfectly satisfactory.

‘‘3. The word ‘‘radial’’ on one sidewall of

the tire appears above the maximum section

width instead of between the bead and

maximum section width. Again, this does not

affect the ability of the tire to perform.

Additionally, the ‘‘R’’ located in the size

designation LT245/75R16 which is marked

between the bead and sidewall is recognized

by the International Standards Organization,

the Tire and Rim Association, the Rubber

Manufacturers Association and others,

including the general public, as being the

standard designation for a radial tire. Thus it

would be obvious to anyone looking at either

sidewall of this tire that it was indeed a

radial tire.’’

No comments were received on the

application.

Michelin has acknowledged

noncompliance in manufacturing

approximately 1,041 LT245/75R16

Uniroyal Laredo LTL FR E tires at the

plant of Uniroyal Goodrich Tire

Manufacturing, a division of Michelin

North America, Inc.. The tires in

question were produced with specified

tire markings on only one tire sidewall

instead of both tire sidewalls as the

Standard requires. Also, the word

‘‘Radial’’ appears on the tire sidewall in

a location not specified by the Standard.

Safety Performance Standards agrees

that the noncompliance reported by

Michelin is inconsequential to motor

vehicle safety. The informational tire

markings that appear on the tire

sidewall meets the requirements of the

Standard. Absence of this information

on both tire sidewalls will not affect the

performance of the tire or compromise

motor vehicle safety.

Michelin has assured the agency that

if a decision is made to bring the

remaining 482 tires into compliance, an

after-branding procedure used

throughout the tire industry known as

‘‘hot branding,’’ will be used to bring

the tires into compliance. This branding

procedure will not affect the

performance of the tires or compromise

motor vehicle safety.

Accordingly, for the reasons

expressed above, the petitioner has met

its burden of persuasion that the

noncompliance herein described is

inconsequential as it relates to motor

vehicle safety, and the agency grants

Michelin’s application for exemption

from notification of the noncompliance

as required by 49 U.S.C. 30118 and from

remedy as required by 49 U.S.C. 30120.

(49 U.S.C. 30118, 30120; delegations of

authority at 49 CFR 1.50 and 501.8)

Issued on: March 3, 1997.

L. Robert Shelton,

Associate Administrator for Safety

Performance Standards.

[FR Doc. 97–5717 Filed 3–6–97; 8:45 am]

BILLING CODE 4910–59–P

DEPARTMENT OF THE TREASURY

Submission to OMB for Review;

Comment Request

February 25, 1997.

The Department of Treasury has

submitted the following public
Federal Register / Vol. 62, No. 45 / Friday, March 7, 1997 / Notices 10621

information collection requirement(s) to

OMB for review and clearance under the

Paperwork Reduction Act of 1995,

Public Law 104–13. Copies of the

submission(s) may be obtained by

calling the Treasury Bureau Clearance

Officer listed. Comments regarding this

information collection should be

addressed to the OMB reviewer listed

and to the Treasury Department

Clearance Officer, Department of the

Treasury, Room 2110, 1425 New York

Avenue, NW., Washington, DC 20220.

Internal Revenue Service (IRS)

OMB Number: 1545–0919.

Regulation Project Number: PS–105–

75 Final.

Type of Review: Extension.

Title: Limitations on Percentage

Depletion in the Case of Oil and Gas

Wells.

Description: The regulations require

each partner to separately keep records

of his share of the adjusted basis of

partnership oil and gas property and

require each partnership, trust, estate,

and operator to provide information

necessary to compute depletion with

respect to oil or gas to certain persons.

Respondents: Business or other forprofit.

Estimated Number of Respondents/

Recordkeepers: 1,500,000.

Estimated Burden Hours Per

Respondent/Recordkeeper: 1 hour.

Frequency of Response: Annually.

Estimated Total Reporting/

Recordkeeping Burden: 1 hour.

OMB Number: 1545–0928.

Regulation Project Number: EE–35–85

Final (TD 8219).

Type of Review: Revision.

Title: Income Tax: Taxable Years

Beginning After December 31, 1953;

OMB Control Number Under the

Paperwork Reduction Act; Survivor

Benefits, Distribution Restriction and

Various Other Issues Under the

Retirement Equity Act of 1984.

Description: The notices referred to in

this Treasury decision are required by

statute and must be provided by

employers to retirement plan

participants to inform participants of

their rights under the plan or under the

law. Failure to timely notify participants

of their rights may result in loss of plan

benefits.

Respondents: Business or other forprofit, Not-for-profit institutions,

Federal Government, State, Local or

Tribal Government.

Estimated Number of Respondents:

750,000.

Estimated Burden Hours Per

Respondent: 31 minutes.

Frequency of Response: On occasion.

Estimated Total Reporting Burden:

385,000 hours.

OMB Number: 1545–1218.

Regulation Project Number: CO–25–

96 (formerly CO–132–87) NPRM and

Temp.

Type of Review: Extension.

Title: Regulations Under Section 1502

of the Internal Revenue Code of 1986;

Limitations on Net Operating Loss

Carryforwards and Certain Built-In

Losses and Credits Following an

Ownership Change of a Consolidated

Group.

Description: Section 1502 provides for

the promulgation of regulations with

respect to corporations that file

consolidated income tax returns.

Section 382 limits the amount of income

that can be offset by loss carryovers after

an ownership change. These regulations

provide rules for applying section 382 to

groups filing consolidated returns.

Respondents: Business or other forprofit.

Estimated Number of Respondents:

9125.

Estimated Burden Hours Per

Respondent: 15 minutes.

Frequency of Response: Other

(changes in group membership).

Estimated Total Reporting Burden:

380 hours.

OMB Number: 1545–1233.

Regulation Project Number: IA–14–91

Final.

Type of Review: Extension.

Title: Adjusted Current Earnings.

Description: This regulation affects

business and other for-profit

institutions. This information is

required by the IRS to ensure the proper

application of section 1.56(g)–1 of the

regulation. It will be used to verify that

taxpayers have properly elected the

benefits of section 1.56(g)–1(r) of the

regulation.

Respondents: Business or other forprofit.

Estimated Number of Respondents:

1,000.

Estimated Burden Hours Per

Respondent: 1 hour.

Frequency of Response: Other (once

only).

Estimated Total Reporting Burden:

1,000 hours.

OMB Number: 1545–1431.

Regulation Project Number: IA–74–93

Final.

Type of Review: Extension.

Title: Substantiation Requirements for

Certain Contributions.

Description: The regulations provide

that, for purposes of substantiation for

certain charitable contributions,

consideration does not include de

minimis goods and services. It also

provides guidance on how taxpayers

may satisfy the substantiation

requirement for contributions of $250 or

more.

Respondents: Business or other forprofit, Individuals or households, Notfor-profit institutions. Estimated

Number of Respondents: 16,000.

Estimated Burden Hours Per

Respondent: 3 hours, 13 minutes.

Frequency of Response: On occasion.

Estimated Total Reporting Burden:

51,500 hours.

OMB Number: 1545–1506.

Notice Number: Notice 96–65.

Type of Review: Extension.

Title: Treatment of a Trust as

Domestic or Foreign—Changes Made by

the Small Business Job Protection Act.

Description: Notice 96–65 announces

that a domestic trust may avoid an

involuntary change in status caused by

operation of the Small Business Act of

1996 by reforming within a reasonable

period of time. The notice also

announces how to elect to apply the

new trust status rules retroactively.

Respondents: Individuals or

households, Business or other for-profit,

Not-for-profit institutions.

Estimated Number of Respondents:

1,200.

Estimated Burden Hours Per

Respondent: 28 minutes.

Frequency of Response: Annually.

Estimated Total Reporting Burden:

550 hours.

Clearance Officer: Garrick Shear (202)

622–3869, Internal Revenue Service,

Room 5571, 1111 Constitution Avenue,

NW, Washington, DC 20224.

OMB Reviewer: Alexander T. Hunt

(202) 395–7860, Office of Management

and Budget, Room 10226, New

Executive Office Building, Washington,

DC 20503.

Lois K. Holland,

Departmental Reports, Management Officer.

[FR Doc. 97–5604 Filed 3–6–97; 8:45 am]

BILLING CODE 4830–01–P

Submission for OMB review; comment

request

February 28, 1997.

The Department of Treasury has

submitted the following public

information collection requirement(s) to

OMB for review and clearance under the

Paperwork Reduction Act of 1995,

Public Law 104–13. Copies of the

submission(s) may be obtained by

calling the Treasury Bureau Clearance

Officer listed. Comments regarding this

information collection should be

addressed to the OMB reviewer listed

and to the Treasury Department

Clearance Officer, Department of the

Treasury, Room 2110, 1425 New York

Avenue, NW., Washington, DC 20220.