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
Federal Register / Vol. 74, No. 11 / Friday, January 16, 2009 / Proposed Rules 2911 

operators of highway motor vehicles 

with a taxable gross weight of 55,000 

pounds or more, some of which may be 

small entities. Although a number of 

small entities may be subject to the 

requirements of this rule, any economic 

impact is minimal. First, the regulations 

merely implement the electronic filing 

requirement under section 4481 and any 

cost associated with electronic filing is 

minimal. In addition, the regulations 

provide guidance for claiming a refund 

or credit when a vehicle is sold during 

the tax year. In order to make the claim, 

the taxpayer must submit Form 2290 or 

Form 8849, ‘‘Claim for Refund of Excise 

Taxes.’’ The information to complete 

these forms is readily available to the 

taxpayer and the forms take little time 

to complete. Without the claim 

information, the IRS could not 

determine taxpayer eligibility or 

determine the accuracy of the claim. 

Accordingly, a regulatory flexibility 

analysis is not required. 

Pursuant to section 7805(f) of the 

Code, this regulation has been 

submitted to the Chief Counsel for 

Advocacy of the Small Business 

Administration for comment on its 

impact on small entities. 

Comments and Requests for a Public 

Hearing 

Before these proposed regulations are 

adopted as final regulations, 

consideration will be given to any 

written (a signed original and eight (8) 

copies) or electronic comments that are 

submitted timely to the IRS. The IRS 

and the Treasury Department request 

comments on the clarity of the proposed 

regulations and how they may be made 

easier to understand. All comments will 

be available for public inspection and 

copying. A public hearing will be 

scheduled if requested in writing by any 

person that timely submits written 

comments. If a public hearing is 

scheduled, notice of the date, time, and 

place for the hearing will be published 

in the Federal Register. 

Drafting Information 

The principal author of these 

regulations is Taylor Cortright, Office of 

the Associate Chief Counsel 

(Passthroughs and Special Industries). 

However, other personnel from the IRS 

and the Treasury Department 

participated in their development. 

List of Subjects in 26 CFR Part 41 

Excise taxes, Motor vehicles, 

Reporting and recordkeeping 

requirements. 

Proposed Amendments to the 

Regulations 

Accordingly, 26 CFR part 41 is 

proposed to be amended as follows: 

PART 41—EXCISE TAX ON USE OF 

CERTAIN HIGHWAY MOTOR 

VEHICLES 

Paragraph 1. The authority citation 

for part 41 is revised to read as follows: 

Authority: 26 U.S.C. 7805. 

Section 41.4482(b)–1 also issued under 26 

U.S.C. 4482(b). 

Section 41.4483–1 also issued under 26 

U.S.C. 4483(a). 

Section 41.4483–2 also issued under 26 

U.S.C. 4483(c). 

Section 41.4483–3 also issued under 26 

U.S.C. 4483(d). 

Section 41.6001–1 also issued under 26 

U.S.C. 6001. 

Section 41.6001–2 also issued under 26 

U.S.C. 6001. 

Section 41.6001–3 also issued under sec. 

507, Public Law 100–17 (101 Stat. 260). 

Section 41.6011(a)–1 also issued under 26 

U.S.C. 6011(a). 

Section 41.6071(a)–1 also issued under 26 

U.S.C. 6071 (a). 

Section 41.6091–1 also issued under 26 

U.S.C. 6091(a). 

Section 41.6101–1 also issued under 26 

U.S.C. 6101. 

Section 41.6109–1 also issued under 26 

U.S.C. 6109(a). 

Section 41.6151(a)–1 also issued under 26 

U.S.C. 6151(a). 

Par. 2. Section 41.4481–1 is amended 

by: 1. Revising the section heading. 

2. Removing the third sentence from 

paragraph (b). 3. Adding headings to paragraphs 

(c)(1), (c)(2), and (c)(3). 

4. Revising paragraphs (c)(4) and 

(c)(5). 

5. Removing paragraphs (c)(6) and (d). 

6. Redesignating paragraph (e) as 

paragraph (d) and revising the 

introductory text. 

7. In newly-redesignated paragraph 

(d), revising Example (3) and adding 

Example (4). 

8. Adding paragraph (e). 

The additions and revisions read as 

follows: 

§ 41.4481–1 Imposition and computation 

of tax. 

* * * * * 

(c) * * * 

(1) In general. * * * 

(2) Certain prorated taxable periods. 

* * * 

(3) Increase in taxable gross weight 

during the taxable period. * * * 

(4) Prorated taxable period for sold, 

destroyed, or stolen vehicles—(i) In 

general. The tax on a taxpayer’s use of 

a highway vehicle for a taxable period 

is determined under paragraph (c)(4)(ii) 

of this section if— 

(A) The vehicle is destroyed or stolen 

before the first day of the last month in 

the taxable period and is not 

subsequently used during the period; or 

(B) The taxpayer sells the vehicle 

before the first day of the last month in 

the taxable period and does not 

subsequently use the vehicle during the 

period. 

(ii) Computation of tax. If the tax on 

a taxpayer’s use of a highway vehicle for 

a taxable period is determined under 

this paragraph (c)(4)(ii), the tax is 

calculated proportionately from the first 

day of the month in the period in which 

the first use of the highway motor 

vehicle occurs to and including the last 

day of the month in which the highway 

motor vehicle was sold, destroyed or 

stolen. 

(iii) Overpayment. If a taxpayer’s 

liability for the tax on the use of a 

highway vehicle for a taxable period is 

determined under paragraph (c)(4)(ii) of 

this section, any tax the taxpayer paid 

under section 4481(a) on the use of the 

vehicle for such period in excess of the 

tax calculated under paragraph (c)(4)(ii) 

of this section is an overpayment of tax. 

(iv) Definition of destroyed vehicle. 

For purposes of this paragraph (c)(4), a 

highway motor vehicle is destroyed if 

the vehicle is damaged due to an 

accident or other casualty to such an 

extent that it is not economical to 

rebuild. 

(v) Form and content of claim. A 

claim for refund of an overpayment 

described in paragraph (c)(4)(iii) of this 

section must be made on Form 8849, 

‘‘Claim for Refund of Excise Taxes’’ (or 

such other form as the Commissioner 

may designate) in accordance with the 

instructions for that form. A claim for a 

credit must be made on Form 2290, 

‘‘Heavy Highway Vehicle Use Tax 

Return,’’ (or such other form as the 

Commissioner may designate) in 

accordance with the instructions for that 

form. A claim for refund or credit for 

any vehicle must include— 

(A) The Vehicle Identification 

Number (VIN) and taxable gross weight 

of the vehicle; 

(B) The date of the sale, destruction or 

theft of the vehicle; and 

(C) If the vehicle was sold, the name 

and address of the purchaser of the 

vehicle. 

(vi) Tax on use of second-hand 

vehicles. If a vehicle is sold during the 

taxable period and a credit or refund of 

the tax imposed by section 4481 is 

allowable upon the sale under 

paragraph (c)(4)(iii) of this section, tax 

is imposed on the use of the vehicle 

after the sale and before the end of the 

taxable period. 


hsrobinson on PROD1PC76 with PROPOSALS
2912 Federal Register / Vol. 74, No. 11 / Friday, January 16, 2009 / Proposed Rules 

(vii) Computation of tax on secondhand vehicles. The tax under paragraph 

(c)(4)(vi) of this section on the use of a 

vehicle after a sale upon which a credit 

or refund is allowable is computed by 

multiplying the amount of tax that 

would be due for a full taxable period 

as computed under paragraph (c)(1) of 

this section by a fraction. This fraction 

shall have as its numerator the number 

of months in the period from the month 

of the first taxable use of the vehicle 

after the sale (the month after such 

month if the first taxable use after the 

sale occurs in the month of the sale) 

through the end of the taxable period 

and as its denominator the number of 

months in the entire taxable period. For 

purposes of determining the fraction, 

any part of a month is counted as a full 

month. (See example (3) of paragraph 

(d) of this section.) 

(5) Decrease in taxable gross weight, 

discontinued use, or converted use. The 

computation of the tax is not affected, 

and no right to a credit or refund of any 

tax paid under section 4481 arises, if in 

any taxable period— 

(i) The taxable gross weight of a 

highway motor vehicle is decreased; 

(ii) The use of a highway motor 

vehicle is discontinued (for reasons 

other than sale, destruction, or theft as 

described in paragraph (c)(4) of this 

section); or 

(iii) The highway motor vehicle is 

converted to a use which is exempt from 

the tax imposed by section 4481(a). 

(d) Examples. The application of 

§§ 41.4481–1, 41.4481–2 and 

41.4482(c)–1(c) may be illustrated by 

the following examples: 

* * * * * 

Example (3). (i) In July 2008, X uses a 

vehicle with a taxable gross weight of 70,000 

pounds. The vehicle is not a logging vehicle. 

The vehicle is registered in X’s name so X 

pays the tax imposed by section 4481 of $430 

for the taxable period ending June 30, 2009. 

On January 2, 2009, X sells the vehicle to Y. 

X’s tax for the taxable period is determined 

under this paragraph (c)(4) and is based on 

the number of months in the period from the 

beginning of July 2008 (the month of first use 

in the taxable period) through the end of 

January 2009 (the month of the sale). Thus, 

X’s tax for the period is $250.83 (7⁄12 of $430) 

and X may claim a refund of $179.17 

($430.00¥$250.83) immediately after X sells 

the vehicle. 

(ii) On January 23, 2009, Y uses the 

vehicle. Y is liable for tax on the use of the 

vehicle during the taxable period ending June 

30, 2009. Y’s first use of the vehicle occurs 

in the month of the sale. Accordingly, Y’s tax 

is based on the number of months in the 

period from February (the month following 

the month of the first taxable use) through 

June, and Y owes a section 4481 tax of 

$179.17 (5⁄12 of $430) for the taxable period 

ending June 30, 2009. 

Example (4). Assume the same facts as in 

Example (3) except that on January 2, 2009, 

X sells the vehicle to Dealer, a dealer in 

highway motor vehicles. X may claim a 

refund of $179.17. Dealer operates the 

vehicle exclusively for the purpose of 

demonstration, which is not a ‘‘use’’ of the 

vehicle under § 41.4482(c)–1(c). On May 2, 

2009, Dealer sells the vehicle to Y. Dealer 

does not owe a section 4481 tax and may not 

claim a refund. Y’s first taxable use of the 

vehicle occurs on May 3, 2009. Y’s first 

taxable use of the vehicle does not occur in 

the month of a sale upon which a credit or 

refund is allowable. Accordingly, Y’s tax is 

based on the number of months in the period 

from May (the month of the first taxable use 

after the sale) through June, and Y owes a 

section 4481 tax of $71.67 (2⁄12 of $430) for 

the taxable period ending June 30, 2009. 

(e) Effective/Applicability date. This 

section applies on and after the date of 

publication of the Treasury decision 

adopting these rules as final regulations 

in the Federal Register. For rules 

applicable before that date, see 26 CFR 

§ 41.4481–1 (revised as of April 1, 

2008). 

Par. 3. Section 41.4481–2 is amended 

by: 

1. Removing the language ‘‘or any 

installment payment of the tax’’ in 

paragraph (a)(1)(i)(D). 

2. Revising paragraph (a)(2). 

3. Adding paragraphs (a)(3) and (a)(4). 

4. Removing paragraph (c). 

The addition and revisions read as 

follows: 

§ 41.4481–2 Persons liable for tax. 

(a) * * * 

(2) If a vehicle is sold during the 

taxable period and a credit or refund is 

allowable upon the sale under 

§ 41.4481–1(c)(4)(iii), paragraph (a)(1) of 

this section is applied with the 

following modifications: 

(i) For purposes of determining the 

person liable for the tax determined 

under § 41.4481–1(c)(4)(ii), each 

reference to a taxable period in 

paragraph (a)(1) of this section is treated 

as a reference to the period that begins 

on the first day of the taxable period in 

which the vehicle is sold and ends on 

the date of the sale. 

(ii) For purposes of determining the 

person liable for the tax determined 

under § 41.4481–1(c)(4)(vi), each 

reference to a taxable period in 

paragraph (a)(1) of this section is treated 

as a reference to the period that begins 

on the date of the sale and ends on the 

last day of the taxable period in which 

the vehicle is sold. 

(3) The application of this section 

may be illustrated by Example (3) in 

§ 41.4481–1(d). 

(4) Effective/Applicability date. This 

section applies on and after the date of 

publication of the Treasury decision 

adopting these rules as final regulations 

in the Federal Register. For rules 

applicable before that date, see 26 CFR 

41.4481–2 (revised as of April 1, 2008). 

* * * * * 

Par. 4. Section 41.4483–3(f), fourth 

sentence, is amended by removing the 

language ‘‘to the extent that the tax or 

an installment payment of the tax has’’ 

and adding ‘‘(determined in the case of 

a transfer described in § 41.4481– 

1(c)(4)(i) under § 41.4481–1(c)(4)(ii)) to 

the extent that the tax has’’ in its place. 

§ 41.4483–7 [Removed] 

Par. 5. Section 41.4483–7 is removed. 

Par. 6. Section 41.6001–1 is amended 

to read as follows: 

1. In the first sentence of paragraph 

(a), the language ‘‘district director’’ is 

removed and ‘‘Commissioner’’ is added 

in its place. 

2. In paragraph (a)(3), the language 

‘‘In the case of any such vehicle 

acquired after June 30, 1956, the date’’ 

is removed and ‘‘The date’’ is added in 

its place. 

Par. 7. Section 41.6001–2 is amended 

as follows: 

1. In paragraph (a), the third and 

fourth sentences are removed. 

2. Paragraph (c)(1) is revised. 

3. In paragraph (c)(2), the third 

sentence is revised. 

4. Paragraph (e) is added. 

The revisions and addition read as 

follows: 

§ 41.6001–2 Proof of payment for State 

registration purposes. 

* * * * * 

(c) * * * 

(1) In general. The proof of payment 

required in paragraph (b) of this section 

shall consist of a receipted Schedule 1 

(Form 2290 ‘‘Heavy Highway Vehicle 

Use Tax Return’’) that is returned by the 

Internal Revenue Service, by mail or 

electronically, to a taxpayer that files a 

return of tax under section 4481(a), 

meets the requirements of § 41.6011(a)– 

1, and pays the amount of tax due with 

such return. A photocopy of such 

receipted Schedule 1 shall also serve as 

proof of payment. Such Schedule 1 shall 

serve as proof of suspension of such tax 

under § 41.4483–3 for the number of 

vehicles entered in that part of the 

Schedule 1 designated for vehicles for 

which tax has been suspended. The 

vehicle identification number of the 

vehicle being registered must appear on 

the Schedule 1 (or an attached page) in 

order for the Schedule 1 to be a valid 

proof of payment for such vehicle. 

(2) * * * However, a State shall not 

accept any substitute proof of payment 

if 25 or more vehicles are reported for 


hsrobinson on PROD1PC76 with PROPOSALS
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