Federal Register / Vol. 74, No. 11 / Friday, January 16, 2009 / Proposed Rules 2909 

welcome additional comments on all 

these issues, including specific 

suggestions on how the regulations 

could best provide the appropriate level 

of protection based upon the potential 

risks consistent with the authorities 

provided in the PPA. 

Public Forums 

In order to provide additional 

opportunities for the public to comment 

on the proposed rule, APHIS held 

public forums on the proposal in Davis, 

CA, on October 28, 2008; in Kansas City, 

MO, on October 30, 2008; and 

Riverdale, MD, on November 13, 2008. 

APHIS intends to hold one additional 

public forum on the proposed rule 

during the extended public comment 

period. The time and place of the public 

forum will be announced in the Federal 

Register. 

Authority: 7 U.S.C. 7701–7772 and 7781– 

7786; 31 U.S.C. 9701; 7 CFR 2.22, 2.80, and 

371.3. 

Done in Washington, DC, this 13th day of 

January 2009. 

Cindy J. Smith, 

Administrator, Animal and Plant Health 

Inspection Service. 

[FR Doc. E9–905 Filed 1–15–09; 8:45 am] 

BILLING CODE 3410–34–P 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 71 

[Docket No. FAA–2008–1229; Airspace 

Docket No. 08–ASW–26] 

Proposed Amendment of Class E 

Airspace; Natchitoches, LA 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Notice of proposed rulemaking 

(NPRM). 

SUMMARY: This action proposes to 

amend Class E airspace at Natchitoches, 

LA. Additional controlled airspace is 

necessary to accommodate new 

Standard Instrument Approach 

Procedures (SIAPs) at Natchitoches 

Regional Airport, Natchitoches, LA. The 

FAA is taking this action to enhance the 

safety and management of Instrument 

Flight Rules (IFR) aircraft operations at 

Natchitoches Regional Airport. 

DATES: 0901 UTC. Comments must be 

received on or before March 2, 2009. 

ADDRESSES: Send comments on this 

proposal to the U.S. Department of 

Transportation, Docket Operations, 1200 

New Jersey Avenue, SE., West Building 

Ground Floor, Room W12–140, 

Washington, DC 20590–0001. You must 

identify the docket number FAA–2008– 

1229/Airspace Docket No. 08–ASW–26, 

at the beginning of your comments. You 

may also submit comments on the 

Internet at http://www.regulations.gov. 

You may review the public docket 

containing the proposal, any comments 

received, and any final disposition in 

person in the Dockets Office between 9 

a.m. and 5 p.m., Monday through 

Friday, except Federal holidays. The 

Docket Office (telephone 1–800–647– 

5527), is on the ground floor of the 

building at the above address. 

FOR FURTHER INFORMATION CONTACT: 

Scott Enander, Central Service Center, 

Operations Support Group, Federal 

Aviation Administration, Southwest 

Region, 2601 Meacham Blvd., Fort 

Worth, TX 76193–0530; telephone: (817) 

222–5582. 

SUPPLEMENTARY INFORMATION: 

Comments Invited 

Interested parties are invited to 

participate in this proposed rulemaking 

by submitting such written data, views, 

or arguments, as they may desire. 

Comments that provide the factual basis 

supporting the views and suggestions 

presented are particularly helpful in 

developing reasoned regulatory 

decisions on the proposal. Comments 

are specifically invited on the overall 

regulatory, aeronautical, economic, 

environmental, and energy-related 

aspects of the proposal. 

Communications should identify both 

docket numbers and be submitted in 

triplicate to the address listed above. 

Commenters wishing the FAA to 

acknowledge receipt of their comments 

on this notice must submit with those 

comments a self-addressed, stamped 

postcard on which the following 

statement is made: ‘‘Comments to 

Docket No. FAA–2008–1229/Airspace 

Docket No. 08–ASW–26.’’ The postcard 

will be date/time stamped and returned 

to the commenter. 

Availability of NPRMs 

An electronic copy of this document 

may be downloaded through the 

Internet at http://www.regulations.gov. 

Recently published rulemaking 

documents can also be accessed through 

the FAA’s Web page at http:// 

www.faa.gov/airports_airtraffic/ 

air_traffic/publications/ 

airspace_amendments/. 

Additionally, any person may obtain 

a copy of this notice by submitting a 

request to the Federal Aviation 

Administration (FAA), Office of Air 

Traffic Airspace Management, ATA– 

400, 800 Independence Avenue, SW., 

Washington, DC 20591, or by calling 

(202) 267–8783. Communications must 

identify both docket numbers for this 

notice. Persons interested in being 

placed on a mailing list for future 

NPRMs should contact the FAA’s Office 

of Rulemaking (202) 267–9677, to 

request a copy of Advisory Circular No. 

11–2A, Notice of Proposed Rulemaking 

Distribution System, which describes 

the application procedure. 

The Proposal 

This action proposes to amend Title 

14, Code of Federal Regulations (14 

CFR), Part 71 by adding additional Class 

E airspace for SIAPs operations at 

Natchitoches Regional Airport, 

Natchitoches, LA. The area would be 

depicted on appropriate aeronautical 

charts. 

Class E airspace areas are published 

in Paragraph 6005 of FAA Order 

7400.9S, dated October 3, 2008, and 

effective October 31, 2008, which is 

incorporated by reference in 14 CFR 

71.1. The Class E airspace designation 

listed in this document would be 

published subsequently in the Order. 

The FAA has determined that this 

proposed regulation only involves an 

established body of technical 

regulations for which frequent and 

routine amendments are necessary to 

keep them operationally current. It, 

therefore, (1) Is not a ‘‘significant 

regulatory action’’ under Executive 

Order 12866; (2) is not a ‘‘significant 

rule’’ under DOT Regulatory Policies 

and Procedures (44 FR 11034; February 

26, 1979); and (3) does not warrant 

preparation of a Regulatory Evaluation 

as the anticipated impact is so minimal. 

Since this is a routine matter that will 

only affect air traffic procedures and air 

navigation, it is certified that this rule, 

when promulgated, will not have a 

significant economic impact on a 

substantial number of small entities 

under the criteria of the Regulatory 

Flexibility Act. The FAA’s authority to 

issue rules regarding aviation safety is 

found in Title 49 of the U.S. Code. 

Subtitle 1, Section 106 describes the 

authority of the FAA Administrator. 

Subtitle VII, Aviation Programs, 

describes in more detail the scope of the 

agency’s authority. This rulemaking is 

promulgated under the authority 

described in Subtitle VII, Part A, 

Subpart I, Section 40103. Under that 

section, the FAA is charged with 

prescribing regulations to assign the use 

of airspace necessary to ensure the 

safety of aircraft and the efficient use of 

airspace. This regulation is within the 

scope of that authority as it would add 

additional controlled airspace at 


hsrobinson on PROD1PC76 with PROPOSALS
2910 Federal Register / Vol. 74, No. 11 / Friday, January 16, 2009 / Proposed Rules 

Natchitoches Regional Airport, 

Natchitoches, LA. 

List of Subjects in 14 CFR Part 71 

Airspace, Incorporation by reference, 

Navigation (Air). 

The Proposed Amendment 

In consideration of the foregoing, the 

Federal Aviation Administration 

proposes to amend 14 CFR Part 71 as 

follows: 

PART 71—DESIGNATION OF CLASS A, 

B, C, D, AND E AIRSPACE AREAS; 

AIRWAYS; ROUTES; AND REPORTING 

POINTS 

1. The authority citation for Part 71 

continues to read as follows: 

Authority: 49 U.S.C. 106(g); 40103, 40113, 

40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959– 

1963 Comp., p. 389. 

§ 71.1 [Amended] 

2. The incorporation by reference in 

14 CFR 71.1 of Federal Aviation 

Administration Order 7400.9S, Airspace 

Designations and Reporting Points, 

dated October 3, 2008, and effective 

October 31, 2008, is amended as 

follows: 

Paragraph 6005 Class E Airspace areas 

extending upward from 700 feet or more 

above the surface of the earth. 

* * * * * 

ASW LA E5 Natchitoches, LA [Amended] 

Natchitoches Regional Airport 

(Lat. 31°44′09′′ N., long. 93°05′57′′ W.) 

That airspace extending upward from 700 

feet above the surface within a 6.6-mile 

radius of Natchitoches Regional Airport, and 

within 4 miles each side of the 166° bearing 

from the airport extending from the 6.6-mile 

radius to 11.4 miles northeast of the airport. 

* * * * * 

Issued in Fort Worth, TX, on January 7, 

2009. 

Walter L. Tweedy, 

Acting Manager, Operations Support Group, 

ATO Central Service Center. 

[FR Doc. E9–822 Filed 1–15–09; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 41 

[Reg–116699–07] 

RIN 1545–BG63 

Highway Use Tax; Sold Vehicles and 

Electronic Filing 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of Proposed Rulemaking. 

SUMMARY: This document contains 

proposed regulations that provide 

guidance on mandatory electronic filing 

of Form 2290, ‘‘Heavy Highway Vehicle 

Use Tax Return,’’ for 25 or more 

vehicles; credits or refunds for sold, 

destroyed or stolen vehicles; and paying 

tax on the use of certain second-hand 

vehicles. The regulations reflect changes 

to the law made by the American Jobs 

Creation Act of 2004. The regulations 

would affect owners and operators of 

highway motor vehicles with a taxable 

gross weight of 55,000 pounds or more. 

DATES: Written or electronic comments 

and requests for a public hearing must 

be received by April 16, 2009. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–116699–07), Room 

5203, Internal Revenue Service, PO Box 

7604, Ben Franklin Station, Washington, 

DC 20044. Submissions may be handdelivered to: CC:PA:LPD:PR Monday 

through Friday between the hours of 8 

a.m. and 4 p.m. to: CC:PA:LPD:PR 

(REG–116699–07), Courier’s Desk, 

Internal Revenue Service, 1111 

Constitution Avenue, NW., Washington, 

DC, or sent electronically via the 

Federal eRulemaking Portal at 

http:www.regulations.gov (IRS REG– 

116699–07). 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

Taylor Cortright, (202) 622–3130; 

concerning submissions of comments 

and requests for a public hearing, 

Oluwafunmilayo.P.Taylor@irscounsel

.treas.gov, or (202) 622–7180 (not tollfree numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

This document contains proposed 

amendments to the Excise Tax on Use 

of Certain Highway Motor Vehicles (26 

CFR Part 41) under section 4481 of the 

Internal Revenue Code (Code). Section 

4481 was amended by section 867 of the 

American Jobs Creation Act of 2004, 

Public Law 108–357 (118 Stat. 1418) to 

require electronic filing of a return for 

25 or more highway motor vehicles, 

allow a proration of the tax for vehicles 

that are sold, and eliminate the ability 

to pay the tax in installments. 

Explanation of Provisions 

Section 4481 imposes an annual tax 

on the use of highway vehicles with a 

taxable gross weight of 55,000 pounds 

or more. For this purpose, the tax year 

is from July 1 to the following June 30. 

For vehicles used in July, the tax is due 

on August 31 and is filed on Form 2290, 

‘‘Heavy Highway Vehicle Use Tax 

Return.’’ For vehicles first used in later 

months of the tax year, the tax is 

prorated. Thus, for example, for a 

vehicle that is not used in July but is 

used in August, the tax is 11/12 of the 

full rate and the return is due September 

30. After a return is filed with the IRS, 

the IRS will return Schedule 1 of Form 

2290 to the taxpayer as proof of 

payment of the tax. Under 23 U.S.C. 

141, state governments are required to 

receive proof of payment of the tax as 

a condition of registering a vehicle for 

highway use. 

Section 4481(e), as added by the 

American Jobs Creation Act, provides 

that any taxpayer that files a highway 

use tax return for 25 or more vehicles 

for any taxable period must file the 

return electronically. The proposed 

regulations provide that submitting a 

Form 2290 for 25 or more vehicles on 

paper rather than electronically 

constitutes a failure to file for purposes 

of the penalty under section 6651. In 

addition, if a Form 2290 for 25 or more 

vehicles is filed on paper rather than 

electronically, the regulations provide 

that the IRS will not return to the 

taxpayer the Schedule 1 (Form 2290), 

which is necessary to register the 

vehicle with the State. The regulations 

provide guidance on the vehicles that 

are taken into account in determining 

whether the ‘‘25 or more’’ requirement 

applies. 

The regulations provide guidance for 

claiming a credit or refund of the 

statutory overpayment upon the sale of 

a vehicle. The regulations also clarify 

that the triggering event for 

overpayments, and hence the ability to 

claim a prorated credit or refund of tax 

paid, is the sale, destruction, or theft of 

a vehicle. 

The regulations clarify that when a 

vehicle is sold during a tax period, 

separate and prorated taxes are imposed 

on the use of the vehicle before the sale 

and the use after the sale. The 

regulations provide rules for the 

computation of these taxes. 

Special Analyses 

It has been determined that this notice 

of proposed rulemaking is not a 

significant regulatory action as defined 

in Executive Order 12866. Therefore, a 

regulatory assessment is not required. It 

has also been determined that section 

553(b) of the Administrative Procedure 

Act (5 U.S.C. chapter 5) does not apply 

to these regulations. 

Pursuant to the Regulatory Flexibility 

Act (5 U.S.C. chapter 6), it is hereby 

certified that this regulation will not 

have a significant economic impact on 

a substantial number of small entities. 

The regulations affect owners and 


hsrobinson on PROD1PC76 with PROPOSALS