15410 Federal Register / Vol. 73, No. 57 / Monday, March 24, 2008 / Rules and Regulations 

ADDRESSES: Interested parties may 

submit comments at any time by any of 

the following methods: 

• E-mail: 

DDTCResponseTeam@state.gov with an 

appropriate subject line. 

• Mail: Department of State, 

Directorate of Defense Trade Controls, 

Office of Defense Trade Controls Policy, 

ATTN: Regulatory Change, Sri Lanka, 

SA–1, 12th Floor, Washington, DC 

20522–0112. 

Persons with access to the Internet 

may also view this notice by going to 

the regulations.gov Web site at http:// 

regulations.gov/index.cfm. 

FOR FURTHER INFORMATION CONTACT: 

Director Ann Ganzer, Office of Defense 

Trade Controls Policy, Department of 

State, Telephone (202) 663–2792 or Fax 

(202) 261–8199; E-mail 

DDTCResponseTeam@state.gov. ATTN: 

Regulatory Change, Sri Lanka. 

SUPPLEMENTARY INFORMATION: In 

accordance with the Department of 

State, Foreign Operations, and Related 

Programs Appropriations Act, 2008, 

Section 126.1 of the ITAR is amended 

to make it United States policy to deny 

licenses and other approvals to export 

or otherwise transfer defense articles 

and defense services to Sri Lanka 

except, on a case-by-case basis, for 

technical data or equipment made 

available for the limited purposes of 

maritime and air surveillance and 

communications. 

Regulatory Analysis and Notices 

Administrative Procedure Act 

This amendment involves a foreign 

affairs function of the United States and, 

therefore, is not subject to the 

procedures contained in 5 U.S.C. 553 

and 554. 

Regulatory Flexibility Act 

Since this amendment involves a 

foreign affairs function of the United 

States, it does not require analysis under 

the Regulatory Flexibility Act. 

Unfunded Mandates Reform Act of 1995 

This amendment does not involve a 

mandate that will result in the 

expenditure by State, local, and tribal 

governments, in the aggregate, or by the 

private sector, of $100 million or more 

in any 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 amendment has been found not 

to be a major rule within the meaning 

of the Small Business Regulatory 

Enforcement Fairness Act of 1996. 

Executive Orders 12372 and 13132 

This amendment will not have 

substantial direct effects on the States, 

on the relationship between the national 

government and the States, or on the 

distribution of power and 

responsibilities among the various 

levels of government. Therefore, in 

accordance with Executive Order 13132, 

it is determined that this amendment 

does not have sufficient federalism 

implications to require consultations or 

warrant the preparation of a federalism 

summary impact statement. The 

regulations implementing Executive 

Order 12372 regarding 

intergovernmental consultation on 

Federal programs and activities do not 

apply to this amendment. 

Executive Order 12866 

This amendment is exempt from 

review under Executive Order 12866, 

but has been reviewed internally by the 

Department of State to ensure 

consistency with the purposes thereof. 

Paperwork Reduction Act 

This rule does not impose any new 

reporting or recordkeeping requirements 

subject to the Paperwork Reduction Act, 

44 U.S.C. Chapter 35. 

List of Subjects in 22 CFR Part 126 

Arms and munitions, Exports. 

■ Accordingly, for the reasons set forth 

above, Title 22, Chapter I, Subchapter 

M, part 126 is amended as follows: 

PART 126—GENERAL POLICIES AND 

PROVISIONS 

■ 1. The authority citation for part 126 

is revised to read as follows: 

Authority: Secs. 2, 38, 40, 42 and 71, Pub. 

L. 90–629, 90 Stat. 744 (22 U.S.C. 2752, 2778, 

2780, 2791 and 2797); E.O. 11958, 42 FR 

4311; 3 CFR, 1977 Comp., p.79; 22 U.S.C. 

2651a; 22 U.S.C. 287c; E.O. 12918, 59 FR 

28205; 3 CFR, 1994 Comp., p.899; Sec. 1225, 

Pub. L. 108–375. 

■ 2. Section 126.1 is amended by adding 

paragraph (n) to read as follows: 

§ 126.1 Prohibited exports and sales to 

certain countries. 

* * * * * 

(n) Sri Lanka. It is the policy of the 

United States to deny licenses and other 

approvals to export or otherwise transfer 

defense articles and services to Sri 

Lanka except, on a case-by-case basis, 

for technical data or equipment made 

available for the limited purposes of 

maritime and air surveillance and 

communications. 

Dated: March 10, 2008. 

John C. Rood, 

Acting Under Secretary for Arms Control and 

International Security, Department of State. 

[FR Doc. E8–5890 Filed 3–21–08; 8:45 am] 

BILLING CODE 4710–25–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 31 

Employment Taxes and Collection of 

Income Tax at Source 

CFR Correction 

In Title 26 of the Code of Federal 

Regulations, Parts 30 to 39, revised as of 

April 1, 2007, in § 31.3121(s)–1, on page 

104, paragraph (b)(2)(iii) is corrected 

and, on page 107, paragraph (c)(2)(iii) is 

revised to read as follows: 

§ 31.3121(s)–1 Concurrent employment by 

related corporations with common 

paymaster. 

* * * * * 

(b) * * * 

(2) * * * 

(iii) Examples. The rules of this 

subparagraph are illustrated by the 

following examples: 

Example 1. S, T, U, and V are related 

corporations with 2,000 employees 

collectively. Forty of these employees are 

concurrently employed by two or more of the 

corporations, during a calendar quarter. The 

four corporations arrange for S to disburse 

remuneration to thirty of these forty 

employees for their services. Under these 

facts, S is the common paymaster of S, T, U, 

and V with respect to the thirty employees. 

S is not a common paymaster with respect to 

the remaining employees. 

Example 2. (a) W, X, Y, and Z are related 

corporations. The corporations collectively 

have 20,000 employees. Two hundred of the 

employees are top-level executives and 

managers, sixty of whom are concurrently 

employed by two or more of the corporations 

during a calendar quarter. Six thousand of 

the employees are skilled artisans, all of 

whom are concurrently employed by two or 

more of the corporations during the calendar 

year. The four corporations arrange for Z to 

disburse remuneration to the sixty executives 

who are concurrently employed by two or 

more of the corporations. W and X arrange 

for X to disburse remuneration to the artisans 

who are concurrently employed by W and X. 

(b) A is an executive who is concurrently 

employed only by W, Y, and Z during the 

calendar year. Under these facts, Z is a 

common paymaster for W, Y, and Z with 

respect to A. Assuming that the other 

requirements of this section are met, the 

amount of the tax liability under sections 

3102 and 3111 is determined as if Z were A’s 

only employer for the calendar quarter. 

(c) B is a skilled artisan who is 

concurrently employed only by W and X 


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Federal Register / Vol. 73, No. 57 / Monday, March 24, 2008 / Rules and Regulations 15411 

during the calendar year. Under these facts, 

X is a common paymaster for S and X with 

respect to B. Assuming that the other 

requirements of this section are met, the 

amount of the tax liability under sections 

3102 and 3111 is determined as if X were B’s 

only employer for the calendar quarter. 

* * * * * 

(c) * * * 

(2) * * * 

(iii) [Reserved]. For further guidance, 

see § 31.3121(s)–1T(c)(2)(iii). 

* * * * * 

[FR Doc. 08–55507 Filed 3–21–08; 8:45 am] 

BILLING CODE 1505–01–D 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R06–OAR–2006–0871; FRL–8545–2] 

Approval and Promulgation of Air 

Quality Implementation Plans; 

Louisiana; Approval of 8-Hour Ozone 

Section 110(a)(1) Maintenance Plans 

for the Parishes of Lafayette and 

Lafourche 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Direct final rule. 

SUMMARY: EPA is approving revisions to 

the Louisiana State Implementation 

Plan (SIP) concerning the 8-hour ozone 

maintenance plans for the parishes of 

Lafayette and Lafourche. On October 13, 

2006 and December 19, 2006, the State 

of Louisiana submitted maintenance 

plans for Lafayette and Lafourche 

Parishes, respectively, which ensure 

continued attainment of the 8-hour 

ozone National Ambient Air Quality 

Standard (NAAQS) through the year 

2014. These maintenance plans meet the 

statutory and regulatory requirements, 

and are consistent with EPA’s guidance. 

EPA is approving the revisions pursuant 

to section 110 of the Federal Clean Air 

Act (CAA). 

DATES: This rule is effective on May 23, 

2008 without further notice, unless EPA 

receives relevant adverse comment by 

April 23, 2008. If EPA receives such 

comment, EPA will publish a timely 

withdrawal in the Federal Register 

informing the public that this rule will 

not take effect. 

ADDRESSES: Submit your comments, 

identified by Docket No. EPA–R06–

OAR–2006–0871, by one of the 

following methods: 

• Federal eRulemaking Portal: http:// 

www.regulations.gov. Follow the on-line 

instructions for submitting comments. 

• EPA Region 6 ‘‘Contact Us’’ Web 

site: http://epa.gov/region6/ 

r6coment.htm. Please click on ‘‘6PD’’

(Multimedia) and select ‘‘Air’’ before 

submitting comments. 

• E-mail: Mr. Guy Donaldson at 

donaldson.guy@epa.gov. Please also 

send a copy by e-mail to the person 

listed in the FOR FURTHER INFORMATION

CONTACT section below. 

• Fax: Mr. Guy Donaldson, Chief, Air 

Planning Section (6PD–L), at fax 

number 214–665–7263. 

• Mail: Mr. Guy Donaldson, Chief, 

Air Planning Section (6PD–L), 

Environmental Protection Agency, 1445 

Ross Avenue, Suite 1200, Dallas, Texas 

75202–2733. 

• Hand or Courier Delivery: Mr. Guy 

Donaldson, Chief, Air Planning Section 

(6PD–L), Environmental Protection 

Agency, 1445 Ross Avenue, Suite 1200, 

Dallas, Texas 75202–2733. Such 

deliveries are accepted only between the 

hours of 8 a.m. and 4 p.m. weekdays 

except for legal holidays. Special 

arrangements should be made for 

deliveries of boxed information. 

Instructions: Direct your comments to 

Docket ID No. EPA–R06–OAR–2006–

0871. EPA’s policy is that all comments 

received will be included in the public 

docket without change and may be 

made available online at 

www.regulations.gov, including any 

personal information provided, unless 

the comment includes information 

claimed to be Confidential Business 

Information (CBI) or other information 

whose disclosure is restricted by statute. 

Do not submit information that you 

consider to be CBI or otherwise 

protected through www.regulations.gov 

or e-mail. The www.regulations.gov Web 

site is an ‘‘anonymous access’’ system, 

which means EPA will not know your 

identity or contact information unless 

you provide it in the body of your 

comment. If you send an e-mail 

comment directly to EPA without going 

through www.regulations.gov your email address will be automatically 

captured and included as part of the 

comment that is placed in the public 

docket and made available on the 

Internet. If you submit an electronic 

comment, EPA recommends that you 

include your name and other contact 

information in the body of your 

comment and with any disk or CD–ROM 

you submit. If EPA cannot read your 

comment due to technical difficulties 

and cannot contact you for clarification, 

EPA may not be able to consider your 

comment. Electronic files should avoid 

the use of special characters, any form 

of encryption, and be free of any defects 

or viruses. 

Docket: All documents in the docket 

are listed in the www.regulations.gov 

index. Although listed in the index, 

some information is not publicly 

available, e.g., CBI or other information 

whose disclosure is restricted by statute. 

Certain other material, such as 

copyrighted material, will be publicly 

available only in hard copy. Publicly 

available docket materials are available 

either electronically in 

www.regulations.gov or in hard copy at 

the Air Planning Section (6PD–L), 

Environmental Protection Agency, 1445 

Ross Avenue, Suite 700, Dallas, Texas 

75202–2733. The file will be made 

available by appointment for public 

inspection in the Region 6 FOIA Review 

Room between the hours of 8:30 a.m. 

and 4:30 p.m. weekdays except for legal 

holidays. Contact the person listed in 

the FOR FURTHER INFORMATION CONTACT

paragraph below or Mr. Bill Deese at 

214–665–7253 to make an appointment. 

If possible, please make the 

appointment at least two working days 

in advance of your visit. There will be 

a 15 cent per page fee for making 

photocopies of documents. On the day 

of the visit, please check in at the EPA 

Region 6 reception area at 1445 Ross 

Avenue, Suite 700, Dallas, Texas. 

The State submittal is also available 

for public inspection at the State Air 

Agency listed below during official 

business hours by appointment: 

Louisiana Department of Environmental 

Quality, Public Records Center, Room 

127, 602 N. Fifth Street, Baton Rouge, 

Louisiana 70821. 

FOR FURTHER INFORMATION CONTACT: Paul 

Kaspar, Air Planning Section (6PD–L), 

Environmental Protection Agency, 

Region 6, 1445 Ross Avenue, Suite 700, 

Dallas, Texas 75202–2733, telephone 

(214) 665–7459; fax number 214–665–

7263; e-mail address 

kaspar.paul@epa.gov. 

SUPPLEMENTARY INFORMATION: 

Throughout this document, whenever 

‘‘we’’ ‘‘us’’ or ‘‘our’’ is used, we mean 

the EPA. 

Outline 

I. Background 

II. Analysis of the State’s Submittals 

III. Final Action 

IV. Statutory and Executive Order Reviews 

I. Background 

Under section 107 of the 1977 CAA, 

Louisiana’s Lafayette and Lafourche 

Parishes were designated as 

nonattainment areas because they did 

not meet the National Ambient Air 

Quality Standards (NAAQS) for 1-hour 

ozone (40 CFR 81.319). As required by 

section 110 of the CAA, the state of 

Louisiana submitted a SIP to EPA on 

December 10, 1979. EPA approved this 

SIP on October 29, 1981 (46 FR 53412). 

Under the 1990 CAA Amendments, the 


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