Federal Register / Vol. 74, No. 11 / Friday, January 16, 2009 / Proposed Rules 2913 

purposes of § 41.6011(a)–1(c) on the 

Form 2290, ‘‘Heavy Highway Vehicle 

Use Tax Return,’’ for the vehicle being 

registered. 

* * * * * 

(e) Effective/Applicability date. This 

section applies to registrations of 

highway motor vehicles pursuant to 

applications that are received by a State 

on or after the date of publication of the 

Treasury decision adopting these rules 

as final regulations in the Federal 

Register. For this purpose, an 

application for registration that is 

mailed will be considered to be received 

by a State on the date on which it is 

postmarked. For rules applicable with 

respect to applications received before 

that date, see 26 CFR 41.6001–2 (revised 

as of April 1, 2008). 

Par. 8. Section 41.6011(a)–1 is 

amended by adding paragraphs (a)(4) 

and (c) to read as follows: 

§ 41.6011(a)–1 Returns. 

(a) * * * 

(4) A person that is liable for tax 

under § 41.4481–2(a)(1)(i)(A), (B), (C), or 

(D), after taking into account the 

modification required under § 41.4481– 

2(a)(2), is treated as liable for tax by the 

same provision of § 41.4481–2(a)(1)(i) 

for purposes of this section and must 

file a return. 

* * * * * 

(c) Required use of electronic filing— 

(1) Rule for 25 or more vehicles. A 

person that files any return reporting 25 

or more vehicles must file the return 

electronically, as prescribed by the 

Commissioner. For this purpose, the 

number of vehicles reported on a return 

is the total number of vehicles for which 

tax is reported and does not include 

vehicles for which a suspension from 

tax is claimed. 

(2) Effect of failure to file. If a person 

fails to file a return electronically when 

required to do so by this section, the 

person has failed to file the return. In 

such a case, the Internal Revenue 

Service (IRS) will not return a receipted 

Schedule 1 (Form 2290 ‘‘Heavy 

Highway Vehicle Use Tax Return’’) as 

proof of payment as defined in 

§ 41.6001–2(c). See section 6651 for the 

addition to tax for failure to file a tax 

return. 

(3) Examples. The application of this 

paragraph (c) may be illustrated by the 

following examples: 

Example 1. A has 100 vehicles registered 

in its name, all of which have a taxable gross 

weight in excess of 55,000 pounds. Seventyfive of the vehicles are in use on July 1, 2009. 

Twenty-five are in dead storage as described 

in 41.4482(c)–1(c). The vehicles in dead 

storage are not in use and they are not listed 

on the Schedule 1. A files Form 2290 

electronically for the 75 vehicles in use on 

July 1 and receives a receipted Schedule 1. 

On August 23, 2009, A uses the remaining 25 

vehicles. A does not file Form 2290 

electronically but uses a paper Form 2290. A 

has failed to file a return as required by 

section 4481(e) for the remaining 25 vehicles. 

Accordingly, the IRS does not return the 

receipted Schedule 1 (Form 2290) for those 

vehicles, and A may be liable for additions 

to tax under section 6651. 

Example 2. Assume the same facts as in 

Example (1) except that on August 23, 2009, 

A uses 15 of the vehicles that were not used 

in July. The remaining 10 vehicles are not 

used in August. A does not file Form 2290 

electronically but uses a paper Form 2290. A 

has correctly filed and the IRS returns the 

receipted Schedule 1 (Form 2290) to A for 15 

vehicles. 

(4) Effective/Applicability date. This 

paragraph (c) applies to returns filed 

after the date of publication of the 

Treasury decision adopting these rules 

as final regulations in the Federal 

Register. 

Par. 9. Section 41.6071(a)–1 is 

amended by adding paragraph (c) to 

read as follows: 

§ 41.6071(a)-1 Time for filing returns. 

* * * * * 

(c) Effect of sale during taxable 

period. A person that is liable for tax 

under § 41.4481–2(a)(1)(i)(A), (B), (C), or 

(D) after taking into account the 

modification required under § 41.4481– 

2(a)(2) is treated as liable for tax under 

the same provision of § 41.4481– 

2(a)(1)(i) for purposes of this section. 

§ 41.6156–1 [Removed] 

Par. 10. Section 41.6156–1 is 

removed. 

Linda E. Stiff, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. E9–857 Filed 1–15–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF JUSTICE 

Bureau of Prisons 

28 CFR Part 548 

[BOP–1150–P] 

RIN 1120–AB 

Religious Beliefs and Practices: 

Chapel Library Materials 

AGENCY: Bureau of Prisons, Justice. 

ACTION: Proposed rule. 

SUMMARY: The Bureau of Prisons 

(Bureau) amends its regulations on 

religious beliefs and practices to add a 

new regulation regarding chapel library 

materials. The regulations are necessary 

to notify inmates that certain materials 

that could incite, promote, or otherwise 

suggest the commission of violence or 

criminal activity may be excluded from 

chapel libraries. This change is also 

being made in connection with passage 

of the Second Chance Act. 

DATES: Comments are due by March 17, 

2009. 

ADDRESSES: Written comments should 

be submitted to the Rules Unit, Office of 

General Counsel, Bureau of Prisons, 320 

First Street, NW., Washington, DC 

20534. You may view an electronic 

version of this regulation at http:// 

www.regulations.gov. You may also 

comment by using the http:// 

www.regulations.gov comment form for 

this regulation. When submitting 

comments electronically you must 

include the BOP Docket No. in the 

subject box. 

FOR FURTHER INFORMATION CONTACT: 

Sarah Qureshi, Office of General 

Counsel, Bureau of Prisons, phone (202) 

307–2105. 

SUPPLEMENTARY INFORMATION: 

Posting of Public Comments 

Please note that all comments 

received are considered part of the 

public record and made available for 

public inspection online at http:// 

www.regulations.gov. Such information 

includes personal identifying 

information (such as your name, 

address, etc.) voluntarily submitted by 

the commenter. 

If you want to submit personal 

identifying information (such as your 

name, address, etc.) as part of your 

comment, but do not want it to be 

posted online, you must include the 

phrase ‘‘PERSONAL IDENTIFYING 

INFORMATION’’ in the first paragraph 

of your comment. You must also locate 

all the personal identifying information 

you do not want posted online in the 

first paragraph of your comment and 

identify what information you want 

redacted. 

If you want to submit confidential 

business information as part of your 

comment but do not want it to be posted 

online, you must include the phrase 

‘‘CONFIDENTIAL BUSINESS 

INFORMATION’’ in the first paragraph 

of your comment. You must also 

prominently identify confidential 

business information to be redacted 

within the comment. If a comment has 

so much confidential business 

information that it cannot be effectively 

redacted, all or part of that comment 

may not be posted on http:// 

www.regulations.gov. 


hsrobinson on PROD1PC76 with PROPOSALS
2914 Federal Register / Vol. 74, No. 11 / Friday, January 16, 2009 / Proposed Rules 

Personal identifying information 

identified and located as set forth above 

will be placed in the agency’s public 

docket file, but not posted online. 

Confidential business information 

identified and located as set forth above 

will not be placed in the public docket 

file. If you wish to inspect the agency’s 

public docket file in person by 

appointment, please see the FOR

FURTHER INFORMATION CONTACT

paragraph. 

Chapel Library Materials 

The Bureau amends its regulations on 

religious beliefs and practices to add a 

new regulation (Section 548.21) 

regarding chapel library materials. The 

regulations are necessary to notify 

inmates that certain materials that could 

incite, promote, or otherwise suggest the 

commission of violence or criminal 

activity may be excluded from chapel 

libraries. This change is also being made 

in connection with section 214 of the 

Second Chance Act of 2007, approved 

April 9, 2008, (Pub. L. 110–199; 122 

Stat. 657) (‘‘Second Chance Act’’). 

In addition to the Second Chance Act, 

concerns related to chapel libraries were 

also raised in an April 2004 report from 

the Office of the Inspector General (OIG) 

examining Bureau religious services. 

The OIG report stated that exclusions of 

material from Bureau chapel libraries 

are necessary to prevent criminal 

activity and radicalization of inmates. 

The OIG report indicated that terrorist 

groups are likely to attempt to radicalize 

and recruit inmates in the United States 

‘‘because they may be predisposed to 

violence, feel disenfranchised from 

society, desire power and influence, 

seek revenge against those who 

incarcerated them, be hostile towards 

authority and the United States, or cling 

to a radical or extremist religious 

‘family.’ ’’ (OIG Report, April 2004, page 

7.) 

As a matter of correctional security 

and management, it is essential that the 

Bureau be cognizant of the risks of 

unrest within prisons. Violence among 

particular inmates or groups of inmates, 

who must live together, jeopardizes the 

safety of inmates and staff, as well as 

potentially involving the destruction of 

government property. Under 18 U.S.C. 

4042(a) the Bureau is specifically 

charged with providing for the 

safekeeping and protection of inmates. 

In carrying out this duty the Bureau 

must ensure that materials provided to 

inmates will not promote violence or 

criminal activity, thereby endangering 

the safety, security, and good order of 

Bureau facilities, and the protection of 

the public. In addition, under 28 CFR 

548.15, no one may ‘‘disparage the 

religious beliefs of an inmate * * *’’ 

The Bureau is very aware of the 

sensitivity related to religious issues 

and the real possibility for strife to be 

fostered in this context. 

Section 548.21(a) of the proposed rule 

states that the Bureau maintains chapel 

library materials for inmates to pursue 

religious beliefs and practices while in 

Bureau custody consistent with 

ensuring that such materials do not 

jeopardize the safety, security, or 

orderly operation of Bureau facilities, or 

protection of the public. The Bureau 

maintains custody of more than 200,000 

inmates in 114 facilities nationwide. All 

Bureau facilities maintain chapels for 

inmate religious activities and chapel 

libraries that provide inmates with 

access to religious books, audiotapes, 

and videos relating to many different 

religions. The Bureau recognizes the 

importance of providing inmates with 

materials necessary to support their 

pursuit of religious interests. However, 

the Bureau must evaluate chapel library 

materials to ensure that the safety of 

inmates, staff, and the public are not 

adversely affected. 

Therefore, based on the criteria listed 

in the Second Chance Act, subparagraph 

(b) of the proposed rule lists possible 

reasons for excluding chapel library 

material. Generally, materials may be 

excluded from the chapel library if the 

material could incite, promote, or 

otherwise suggest the commission of 

violence or criminal activity. This 

language derives from section 214 of the 

Second Chance Act, which states that 

‘‘the Bureau of Prisons may restrict 

access to * * * (1) Any materials in a 

chapel library that seek to incite, 

promote, or otherwise suggest the 

commission of violence or criminal 

activity; and (2) any other materials 

prohibited by any other law or 

regulation.’’ Section 214 also states that 

‘‘[n]othing in this section shall be 

construed to impact policies of the 

Bureau of Prisons related to access by 

specific prisoners to materials for 

security, safety, sanitation, or 

disciplinary reasons.’’ 

Subparagraph (c) explains that 

inciting, promoting, or otherwise 

suggesting the commission of violence 

or criminal activity includes: (1) 

Advocating or fostering violence, 

vengeance, or hatred toward particular 

religious, racial, or ethnic groups; or (2) 

urging the overthrow or destruction of 

the United States. 

Therefore, to implement the 

provisions of the Second Chance Act, as 

well as the Bureau’s statutory and 

regulatory duties, the Bureau proposes 

this addition to its regulations regarding 

religious beliefs and practices. 

Executive Order 13132 

This regulation will not have 

substantial direct effects on the States, 

on the relationship between the national 

government and the States, or on 

distribution of power and 

responsibilities among the various 

levels of government. Therefore, under 

Executive Order 13132, we determine 

that this regulation does not have 

sufficient Federalism implications to 

warrant the preparation of a Federalism 

Assessment. 

Regulatory Flexibility Act 

The Director of the Bureau of Prisons, 

under the Regulatory Flexibility Act (5 

U.S.C. 605(b)), reviewed this regulation 

and by approving it certifies that it will 

not have a significant economic impact 

upon a substantial number of small 

entities for the following reasons: This 

regulation pertains to the correctional 

management of offenders and 

immigration detainees committed to the 

custody of the Attorney General or the 

Director of the Bureau of Prisons, and its 

economic impact is limited to the 

Bureau’s appropriated funds. 

Unfunded Mandates Reform Act of 

1995 

This regulation will not result in the 

expenditure by State, local and tribal 

governments, in the aggregate, or by the 

private sector, of $100,000,000 or more 

in any one year, and it will not 

significantly or uniquely affect small 

governments. Therefore, no actions were 

deemed necessary under the provisions 

of the Unfunded Mandates Reform Act 

of 1995. 

Small Business Regulatory Enforcement 

Fairness Act of 1996 

This regulation is not a major rule as 

defined by Section 804 of the Small 

Business Regulatory Enforcement 

Fairness Act of 1996. This regulation 

will not result in an annual effect on the 

economy of $100,000,000 or more; a 

major increase in costs or prices; or 

significant adverse effects on 

competition, employment, investment, 

productivity, innovation, or on the 

ability of United States-based 

companies to compete with foreignbased companies in domestic and 

export markets. 

List of Subjects in 28 CFR Part 548 

Prisoners. 

Harley G. Lappin, 

Director, Bureau of Prisons. 

Under rulemaking authority vested in 

the Attorney General in 5 U.S.C. 301; 28 

U.S.C. 509, 510 and delegated to the 

Director, Bureau of Prisons in 28 CFR 


hsrobinson on PROD1PC76 with PROPOSALS
Federal Register / Vol. 74, No. 11 / Friday, January 16, 2009 / Proposed Rules 2915 

0.96, we amend 28 CFR part 548 as 

follows. 

Subchapter C—Institutional Management 

PART 548—RELIGIOUS PROGRAMS 

1. The authority citation for 28 CFR 

part 548 continues to read as follows: 

Authority: 5 U.S.C. 301; 18 U.S.C. 3621, 

3622, 3624, 4001, 4042, 4081, 4082 (Repealed 

in part as to offenses committed on or after 

November 1, 1987), 5006–5024 (Repealed 

October 12, 1984 as to offenses committed 

after that date), 5039; 28 U.S.C. 509, 510; 42 

U.S.C. 1996; 28 CFR 0.95–0.99. 

2. Add a new § 548.21 to read as 

follows: 

§ 548.21 Chapel library materials. 

(a) The Bureau maintains chapel 

library materials for inmates to pursue 

religious beliefs and practices while in 

Bureau custody consistent with 

ensuring that such materials do not 

jeopardize the safety, security, or 

orderly operation of Bureau facilities, or 

protection of the public. 

(b) Material may be excluded from the 

chapel library if it is determined that 

such material could incite, promote, or 

otherwise suggest the commission of 

violence or criminal activity. 

(c) For purposes of this subpart, 

inciting, promoting, or otherwise 

suggesting the commission of violence 

or criminal activity may include, but is 

not limited to: 

(1) Advocating or fostering violence, 

vengeance, or hatred toward particular 

religious, racial, or ethnic groups; or 

(2) Urging the overthrow or 

destruction of the United States. 

[FR Doc. E9–550 Filed 1–15–09; 8:45 am] 

BILLING CODE 4410–05–P 

DEPARTMENT OF LABOR 

Mine Safety and Health Adminisration 

30 CFR Part 74 

RIN 1219–AB61 

Coal Mine Dust Personal Monitors 

AGENCY: Mine Safety and Health 

Administration (MSHA), Labor. 

ACTION: Proposed rule and close of 

comment period. 

SUMMARY: This proposed rule would 

revise requirements that the Mine Safety 

and Health Administration (MSHA) and 

the National Institute for Occupational 

Safety and Health (NIOSH) apply to 

approve sampling devices that monitor 

miner exposure to respirable coal mine 

dust. The proposal would establish 

criteria for approval of a new type of 

technology, the ‘‘continuous personal 

dust monitor,’’ which would be worn by 

the miner and would report exposure to 

dust levels continuously during the 

shift. In addition, the proposal would 

update application requirements for the 

existing ‘‘coal mine dust personal 

sampler unit’’ to reflect improvements 

in this sampler over the past 15 years. 

This rulemaking is limited to approval 

requirements and does not address 

requirements concerning how sampling 

devices must be used to determine 

compliance, e.g., who and when to 

sample. Those requirements are 

addressed in existing 30 CFR parts 70, 

71, and 90. 

DATES: MSHA and NIOSH invite 

comments on this proposed rule from 

interested parties. All comments must 

be received by midnight Eastern 

Standard Time on March 17, 2009. 

ADDRESSES: Comments must clearly be 

identified with ‘‘RIN 1219–AB61’’ and 

may be submitted to MSHA by any of 

the following methods: 

(1) Federal e-Rulemaking Portal: 

http://www.regulations.gov. Follow the 

instructions for submitting comments. 

(2) Electronic mail: zzMSHAComments@dol.gov. Include ‘‘RIN 

1219–AB61’’ in the subject line of the 

message. 

(3) Facsimile: (202) 693–9441. Include 

‘‘RIN 1219–AB61’’ in the subject line of 

the message. 

(4) Regular Mail: MSHA, Office of 

Standards, Regulations, and Variances, 

1100 Wilson Blvd., Room 2350, 

Arlington, Virginia 22209–3939. 

(5) Hand Delivery or Courier: MSHA, 

Office of Standards, Regulations, and 

Variances, 1100 Wilson Blvd., Room 

2350, Arlington, Virginia 22209–3939. 

Sign in at the receptionist’s desk on the 

21st floor. 

Comments can be accessed 

electronically at http://www.msha.gov 

under the ‘‘Rules and Regs’’ link. MSHA 

will post all comments on the Internet 

without change, including any personal 

information provided. Comments may 

also be reviewed at the Office of 

Standards, Regulations, and Variances, 

1100 Wilson Blvd., Room 2350, 

Arlington, Virginia. Sign in at the 

receptionist’s desk on the 21st floor. 

MSHA maintains a list that enables 

subscribers to receive e-mail notification 

when rulemaking documents are 

published in the Federal Register. To 

subscribe to the list, go to http:// 

www.msha.gov/subscriptions/ 

subscribe.aspx. 

Information Collection Requirements: 

Comments concerning the information 

collection requirements of this proposed 

rule must be clearly identified with 

‘‘RIN 1219–AB61’’ and sent to both the 

Office of Management and Budget 

(OMB) and MSHA. Comments to OMB 

may be sent by mail addressed to the 

Office of Information and Regulatory 

Affairs, Office of Management and 

Budget, New Executive Office Building, 

725 17th Street, NW., Washington, DC 

20503, Attn: Desk Officer for MSHA. 

Comments to MSHA may be transmitted 

either electronically to zzMSHAComments@dol.gov, by facsimile to 

(202) 693–9441, or by regular mail, hand 

delivery, or courier to MSHA, Office of 

Standards, Regulations, and Variances, 

1100 Wilson Blvd., Room 2350, 

Arlington, Virginia 22209–3939. 

FOR FURTHER INFORMATION CONTACT: 

Patricia W. Silvey, Director, Office of 

Standards, Regulations, and Variances, 

MSHA, at silvey.patricia@dol.gov (email), (202) 693–9440 (voice), or (202) 

693–9441 (facsimile). 

SUPPLEMENTARY INFORMATION: The 

outline of this proposal is as follows: 

I. Background 

A. Introduction 

B. Need for Rulemaking 

C. Public Hearings 

II. Summary of Proposed Rule 

III. Section-by-Section Analysis 

A. Section 74.1 Purpose 

B. Section 74.2 Definitions 

C. Section 74.3 Sampler unit 

D. Section 74.4 Specifications of sampler 

unit 

E. Section 74.5 Tests of coal mine dust 

personal sampler units 

F. Section 74.6 Quality control 

G. Section 74.7 Design and construction 

requirements 

H. Section 74.8 Measurement, accuracy, 

and reliability requirements 

I. Section 74.9 Quality assurance 

J. Section 74.10 Operating and 

maintenance instructions 

K. Section 74.11 Tests of the Continuous 

Personal Dust Monitor 

L. Section 74.12 Conduct of tests; 

demonstrations 

M. Section 74.13 Applications 

N. Section 74.14 Certificate of approval 

O. Section 74.15 Approval labels 

P. Section 74.16 Material required for 

record 

Q. Section 74.17 Changes after 

certification 

R. Section 74.18 Withdrawal of 

certification 

IV. Regulatory Economic Analysis 

A. Executive Order 12866 

B. Benefits 

C. Compliance Costs 

D. Economic and Technological Feasibility 

V. Regulatory Flexibility Act and Small 

Business Regulatory Enforcement 

Fairness Act 

VI. Paperwork Reduction Act of 1995 

VII. Other Regulatory Considerations 

A. The Unfunded Mandates Reform Act of 

1995 

B. The Treasury and General Government 

Appropriations Act of 1999: Assessment 


hsrobinson on PROD1PC76 with PROPOSALS