Federal Register / Vol. 74, No. 60 / Tuesday, March 31, 2009 / Rules and Regulations 14491 

§ 46.264 Withdrawal of an approval. 

The approval will be withdrawn if 

revenue is jeopardized or administration 

of this subpart is hindered. The 

appropriate TTB officer will give the 

dealer a written notice of the 

withdrawal. 

TTB Authorities 

§ 46.270 [Reserved] 

§ 46.271 Entry, examination and 

testimony. 

Appropriate TTB officers, in 

performing official duties, may enter 

any premises to examine articles subject 

to floor stocks tax. They may enter the 

premises during the day or may also 

enter at night if the premises are open. 

Appropriate TTB officers may audit and 

examine all articles, inventory records, 

books, papers, or other resource data for 

the purpose of ascertaining, 

determining, or collecting floor stocks 

tax. They may take testimony, under 

oath, of any person when inquiring as 

to proper payment of floor stocks taxes. 

§ 46.272 Issuance of summons. 

Appropriate TTB officers can issue 

summonses when there is no referral to 

the Justice Department under the 

authority stated in § 70.22 of this 

chapter. The summons will state a place 

and time for such items or person to 

appear. TTB will issue a summons to 

require: 

(a) Any books of account or other data 

pertaining to liability for floor stocks 

tax; 

(b) Any person liable for the floor 

stocks tax or having possession of books 

of account or other data; and 

(c) Any other appropriate person in 

connection with the books or tax 

liability. 

§ 46.273 Refusing entry or examination. 

If the dealer or another person in 

charge of the premises refuses to admit 

any appropriate TTB officer or prevents 

any appropriate TTB officer from 

examining the records or articles, the 

dealer may be liable for the penalties 

described in 26 U.S.C. 7342 or 7212. 

§ 46.274 Penalties for failure to comply. 

If the dealer fails to follow the 

regulations set forth in this subpart, TTB 

may apply applicable civil and criminal 

penalties under the Internal Revenue 

Code of 1986. For example, failure to 

file and failure to pay penalties may be 

assessed against the dealer if the dealer 

does not timely file the tax return or 

timely pay the taxes due. In addition, 

interest under 26 U.S.C. 6621 accrues 

for any underpayment of tax and on all 

assessed penalties until paid. 

PART 71—RULES OF PRACTICE IN 

PERMIT PROCEEDINGS 

■ 29. The authority citation for part 71 

is revised to read as follows: 

Authority: 26 U.S.C. 5271, 5181, 5712, 

5713, 7805, 27 U.S.C. 204. 

■ 30. Section 71.46 is revised to read as 

follows: 

§ 71.46 Suspension and revocation of 

tobacco permits. 

Whenever the appropriate TTB officer 

has reason to believe that any person 

has not in good faith complied with any 

of the provisions of 26 U.S.C. chapter 52 

or regulations issued thereunder, or has 

not complied with any provision of 26 

U.S.C. which involves intent to defraud, 

or has violated any of the conditions of 

his permit, or has failed to disclose any 

material information required, or has 

made any materially false statement, in 

the application for his permit, or has 

failed to maintain his premises in such 

manner as to protect the revenue, or is, 

by reason of previous or current legal 

proceedings involving a felony violation 

of any other provision of Federal 

criminal law relating to tobacco 

products, processed tobacco, cigarette 

paper, or cigarette tubes, not likely to 

maintain operations in compliance with 

26 U.S.C. chapter 52, or has been 

convicted of a felony violation of any 

provision of Federal or State criminal 

law relating to tobacco products, 

processed tobacco, cigarette paper, or 

cigarette tubes, the appropriate TTB 

officer shall issue a citation for the 

revocation or suspension of such 

permit. 

(72 Stat 1421, as amended; 26 U.S.C. 5713) 

■ 31. Section 71.49b is revised to read 

as follows: 

§ 71.49b Denial of application for tobacco 

permit. 

The appropriate TTB officer may 

issue a citation for the contemplated 

disapproval of an application for a 

tobacco permit provided for in 26 U.S.C. 

5713, if the appropriate TTB officer on 

examination of the application has 

reason to believe— 

(a) The premises on which it is 

proposed to conduct the business are 

not adequate to protect the revenue; 

(b) The applicant for a permit does 

not meet the minimum manufacturing 

and activity requirements in § 40.61 of 

this chapter; or 

(c) The applicant (including, in the 

case of a corporation, any officer, 

administrator, or principal stockholder 

and, in the case of a partnership, a 

partner) is, by reason of his business 

experience, financial standing, or trade 

connections, or by reason of previous or 

current legal proceedings involving a 

felony violation of any other provision 

of Federal criminal law relating to 

tobacco products, processed tobacco, 

cigarette paper, or cigarette tubes, not 

likely to maintain operations in 

compliance with 26 U.S.C. chapter 52, 

or has been convicted of a felony 

violation of any provision of Federal or 

State criminal law relating to tobacco 

products, processed tobacco, cigarette 

paper, or cigarette tubes, or has failed to 

disclose any material information 

required or made any material false 

statement in the application. 

(72 Stat. 1421, as amended; 26 U.S.C. 5712) 

Signed: March 10, 2009. 

John J. Manfreda, 

Administrator. 

Approved: March 12, 2009. 

Timothy E. Skud, 

Deputy Assistant Secretary (Tax, Trade, and 

Tariff Policy). 

[FR Doc. E9–7077 Filed 3–27–09; 11:15 am] 

BILLING CODE 4810–31–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

38 CFR Part 3 

RIN 2900–AN04 

Posttraumatic Stress Disorder 

AGENCY: Department of Veterans Affairs. 

ACTION: Final rule. 

SUMMARY: This document affirms an 

amendment to the Department of 

Veterans Affairs (VA) adjudication 

regulations regarding service connection 

for posttraumatic stress disorder (PTSD) 

that eliminated the requirement of 

evidence corroborating occurrence of 

the claimed in-service stressor in claims 

in which PTSD is diagnosed in service. 

This amendment is necessary to 

facilitate proof of service connection in 

such claims. By this amendment, we 

intend to more quickly adjudicate 

claims for service connection for PTSD 

for these veterans. 

DATES: The interim final rule became 

effective on October 29, 2008, and is 

applicable to claims pending before VA 

on the effective date of that rule, as well 

as to claims filed after that date. 

FOR FURTHER INFORMATION CONTACT: 

Maya Ferrandino, Regulations Staff 

(211D), Compensation and Pension 

Service, Veterans Benefits 

Administration, Department of Veterans 

Affairs, 810 Vermont Avenue, NW., 

Washington, DC 20420, (727) 319–5847. 

(This is not a toll-free number.) 


tjames on PRODPC61 with RULES
14492 Federal Register / Vol. 74, No. 60 / Tuesday, March 31, 2009 / Rules and Regulations 

SUPPLEMENTARY INFORMATION: On 

October 29, 2008, at 73 FR 64208, VA 

published an interim final rule 

amending 38 CFR 3.304(f) to relax the 

requirement for establishing service 

connection for PTSD that was diagnosed 

in service. We added a new paragraph 

to provide that, if the evidence shows 

that a veteran’s PTSD was diagnosed 

during service and the claimed stressor 

is related to that service, in the absence 

of clear and convincing evidence to the 

contrary, and provided that the claimed 

stressor is consistent with the 

circumstances, conditions, or hardships 

of the veteran’s service, the veteran’s lay 

testimony alone may establish the 

occurrence of the claimed in-service 

stressor. 

We provided a 30-day comment 

period that ended November 28, 2008. 

We received one comment. The 

commenter supported the relaxed 

standards for providing benefits for 

veterans who were diagnosed with 

PTSD while in service, but objected to 

requiring a veteran to show a stressor 

consistent with the circumstances, 

conditions, or hardships of the veteran’s 

service. The commenter felt that the 

requirement was especially troublesome 

in a theater of combat such as Iraq 

where combat is experienced by troops 

with varying military occupational 

specialties and who, because of the 

circumstances of their service, may not 

be able to corroborate or establish the 

circumstances or conditions of their 

stressors. 

We make no change based on this 

comment. The language to which the 

commenter objects is mandated by 38 

U.S.C. 1154(a). Section 1154(a) requires 

VA to include in regulations pertaining 

to service connection of disabilities 

provisions requiring VA to consider 

‘‘the places, types, and circumstances’’ 

of a veteran’s service when deciding a 

claim for service connection. Also, the 

inclusion of that language in the 

regulation makes it parallel to 38 U.S.C. 

1154(b) in ensuring that the stressor 

claim is plausible in light of what is 

known of the veteran’s service. 

VA appreciates the comment 

submitted in response to the interim 

final rule. Based on the rationale stated 

in the interim final rule and in this 

document, we now affirm as a final rule 

the amendments made by the interim 

final rule. 

Administrative Procedure Act 

This document affirms without any 

changes amendments made by an 

interim final rule that is already in 

effect. Accordingly, we have concluded 

under 5 U.S.C. 553 that there is good 

cause for dispensing with a delayed 

effective date based on the conclusion 

that such procedure is impracticable, 

unnecessary, and contrary to the public 

interest. 

Paperwork Reduction Act 

This document contains no provisions 

constituting a collection of information 

under the Paperwork Reduction Act (44 

U.S.C. 3501–3521). 

Regulatory Flexibility Act 

The Secretary hereby certifies that 

this final rule will not have a significant 

economic impact on a substantial 

number of small entities as they are 

defined in the Regulatory Flexibility 

Act, 5 U.S.C. 601–612. This final rule 

would not affect any small entities. 

Only VA beneficiaries could be directly 

affected. Therefore, pursuant to 5 U.S.C. 

605(b), this final rule is exempt from the 

initial and final regulatory flexibility 

analysis requirements of sections 603 

and 604. 

Executive Order 12866 

Executive Order 12866 directs 

agencies to assess all costs and benefits 

of available regulatory alternatives and, 

when regulation is necessary, to select 

regulatory approaches that maximize 

net benefits (including potential 

economic, environmental, public health 

and safety, and other advantages; 

distributive impacts; and equity). The 

Executive Order classifies a ‘‘significant 

regulatory action,’’ requiring review by 

the Office of Management and Budget 

(OMB), as any regulatory action that is 

likely to result in a rule that may: (1) 

Have an annual effect on the economy 

of $100 million or more or adversely 

affect in a material way the economy, a 

sector of the economy, productivity, 

competition, jobs, the environment, 

public health or safety, or State, local, 

or tribal governments or communities; 

(2) create a serious inconsistency or 

otherwise interfere with an action taken 

or planned by another agency; (3) 

materially alter the budgetary impact of 

entitlements, grants, user fees, or loan 

programs or the rights and obligations of 

recipients thereof; or (4) raise novel 

legal or policy issues arising out of legal 

mandates, the President’s priorities, or 

the principles set forth in the Executive 

Order. 

The economic, interagency, 

budgetary, legal, and policy 

implications of this final rule have been 

examined, and it has been determined 

not to be a significant regulatory action 

under Executive Order 12866. 

Unfunded Mandates 

The Unfunded Mandates Reform Act 

of 1995 requires, at 2 U.S.C. 1532, that 

agencies prepare an assessment of 

anticipated costs and benefits before 

issuing any rule that may result in an 

expenditure by State, local, and tribal 

governments, in the aggregate, or by the 

private sector, of $100 million or more 

(adjusted annually for inflation) in any 

year. This final rule would have no 

consequential effect on State, local, and 

tribal governments, or on the private 

sector. 

Catalog of Federal Domestic Assistance 

Numbers and Titles 

The Catalog of Federal Domestic 

Assistance program numbers and titles 

for this rule are 64.109, Veterans 

Compensation for Service-Connected 

Disability and 64.110, Veterans 

Dependency and Indemnity 

Compensation for Service-Connected 

Death. 

List of Subjects in 38 CFR Part 3 

Administrative practice and 

procedure, Claims, Disability benefits, 

Health care, Pensions, Radioactive 

materials, Veterans, Vietnam. 

Approved: March 23, 2009. 

John R. Gingrich, 

Chief of Staff, Department of Veterans Affairs. 

Part 3—ADJUDICATION 

Subpart A—Pension, Compensation, 

and Dependency and Indemnity 

Compensation 

The interim final rule amending 38 

CFR Part 3 that was published at 73 FR 

64208 on October 29, 2008, is adopted 

as a final rule without change. 

[FR Doc. E9–7229 Filed 3–30–09; 8:45 am] 

BILLING CODE 8320–01–P 

DEPARTMENT OF DEFENSE 

GENERAL SERVICES 

ADMINISTRATION 

NATIONAL AERONAUTICS AND 

SPACE ADMINISTRATION 

48 CFR Part 52 

[FAC 2005–31; FAR Case 2006–032; 

Item I; Docket 2007–0002; Sequence 11] 

RIN 9000–AK78 

Federal Acquisition Regulation; FAR 

Case 2006–032, Small Business Size 

Rerepresentation 

Correction 

In rule document E9–5871 beginning 

on page 11821 in the issue of Thursday, 


tjames on PRODPC61 with RULES