32736 Federal Register / Vol. 63, No. 115 /Tuesday, June 16, 1998 /Rules and Regulations

Par. 2. In § 31.6302–1, a new sentence

is added at the end of paragraph (f)(4)

to read as follows:

§ 31.6302–1 Federal tax deposit rules for

withheld income taxes and taxes under the

Federal Insurance Contributions Act (FICA)

attributable to payments made after

December 31, 1992.

* * * * *

(f) * * *

(4) De Minimis rule. * * * For

guidance regarding de minimis amounts

for quarterly return periods beginning

on or after July 1, 1998, and annual

return periods beginning on or after

January 1, 1999, see § 31.6302–1T(f)(4).

* * * * *

Par. 3. Section 31.6302–1T is added

to read as follows:

§ 31.6302–1T Federal tax deposit rules for

withheld income taxes and taxes under the

Federal Insurance Contributions Act (FICA)

attributable to payments made after

December 31, 1992 (temporary).

(a) through (f)(3). [Reserved] For

further guidance, see § 31.6302–1(a)

through (f)(3).

(f)(4) De Minimis rule. For quarterly

return periods beginning on or after July

1, 1998, and annual return periods

beginning on or after January 1, 1999, if

the total amount of accumulated

employment taxes for the return period

is less than $1,000 and the amount is

fully deposited or remitted with a

timely filed return for the return period,

the amount deposited or remitted will

be deemed to have been timely

deposited.

(f)(5) through (m). [Reserved] For

further guidance, see § 31.6302–1(g)

through (m).

Michael P. Dolan,

Deputy Commissioner of Internal Revenue.

Approved: June 1, 1998.

Donald C. Lubick,

Assistant Secretary of the Treasury.

[FR Doc. 98–15984 Filed 6–15–98; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF TRANSPORTATION

Coast Guard

33 CFR Part 100

[CGD 05–98–040]

RIN 2115–AE46

Special Local Regulations for Marine

Events; Patapsco River, Baltimore, MD

AGENCY: Coast Guard, DOT.

ACTION: Notice of implementation.

SUMMARY: This notice implements the

special local regulations at 33 CFR

100.515 during the fireworks display to

be held July 4, 1998, on the Patapsco

River at Baltimore, Maryland. These

special local regulations are necessary to

control vessel traffic due to the confined

nature of the waterway and expected

vessel congestion during the fireworks

display. The effect will be to restrict

general navigation in the regulated area

for the safety of spectators and vessels

transiting the event area.

DATES: 33 CFR 100.515 is effective from

9 p.m. to 10 p.m. on July 4, 1998.

FOR FURTHER INFORMATION CONTACT:

Chief Warrant Officer R.L. Houck,

Marine Events Coordinator,

Commander, Coast Guard Activities

Baltimore, 2401 Hawkins Point Road,

Baltimore, MD 21226–1971, (410) 576–

2674.

SUPPLEMENTARY INFORMATION: The City

of Baltimore will sponsor a fireworks

display on July 4, 1998 on the Patapsco

River, Baltimore, Maryland. The

fireworks display will be launched from

a barge positioned within the regulated

area. In order to ensure the safety of

participants and transiting vessels, 33

CFR 100.515 will be in effect for the

duration of the event. Under provisions

of 33 CFR 100.515, a vessel may not

enter the regulated area unless it

receives permission from the Coast

Guard Patrol Commander. Spectator

vessels may anchor outside the

regulated area but may not block a

navigable channel. Because these

restrictions will be in effect for a limited

period, they should not result in a

significant disruption of maritime

traffic.

Dated: May 29, 1998.

P.M. Stillman,

Captain, U.S. Coast Guard, Acting

Commander, Fifth Coast Guard District.

[FR Doc. 98–15900 Filed 6–15–98; 8:45 am]

BILLING CODE 4910–15–M

DEPARTMENT OF TRANSPORTATION

Coast Guard

33 CFR Part 100

[CGD 05–98–039]

RIN 2115–AE46

Special Local Regulations for Marine

Events; Severn River, College Creek,

and Weems Creek, Annapolis, MD

AGENCY: Coast Guard, DOT.

ACTION: Notice of implementation.

SUMMARY: This notice implements the

special local regulations at 33 CFR

100.518 during the fireworks display to

be held July 4, 1998, on the Severn

River at Annapolis, Maryland. These

special local regulations are necessary to

control vessel traffic due to the confined

nature of the waterway and expected

vessel congestion during the fireworks

display. The effect will be to restrict

general navigation in the regulated area

for the safety of spectators and vessels

transiting the event area.

DATES: 33 CFR 100.518 is effective from

8 p.m. to 11 p.m. on July 4, 1998.

FOR FURTHER INFORMATION CONTACT:

Chief Warrant Officer R. L. Houck,

Marine Events Coordinator,

Commander, Coast Guard Activities

Baltimore, 2401 Hawkins Point Road,

Baltimore, MD 21226–1971, (410) 576–

2674.

SUPPLEMENTARY INFORMATION: The City

of Annapolis will sponsor a fireworks

display on July 4, 1998 on the Severn

River, Annapolis, Maryland. The

fireworks display will be launched from

a barge positioned within the regulated

area. In order to ensure the safety of

spectators and transiting vessels, 33 CFR

100.518 will be in effect for the duration

of the event. Under provisions of 33

CFR 100.518, a vessel may not enter the

regulated area unless it receives

permission from the Coast Guard Patrol

Commander. Spectator vessels may

anchor outside the regulated area but

may not block a navigable channel.

Because these restrictions will be in

effect for a limited period, they should

not result in a significant disruption of

maritime traffic.

Dated: May 29, 1998.

P.M. Stillman,

Captain, U.S. Coast Guard, Acting

Commander, Fifth Coast Guard District.

[FR Doc. 98–15899 Filed 6–15–98; 8:45 am]

BILLING CODE 4910–15–M

DEPARTMENT OF TRANSPORTATION

Coast Guard

33 CFR Part 100

[CGD01–98–065]

RIN 2115–AE46

Special Local Regulation: Fireworks

Displays Within the First Coast Guard

District

AGENCY: Coast Guard, DOT.

ACTION: Notice of implementation.

SUMMARY: This document provides

notice of the dates and times of the

special local regulations contained in 33

CFR 100.114, Fireworks Displays within

the First Coast Guard District. All

vessels will be restricted from entering

the area of navigable water within a 500-