31028 Federal Register / Vol. 61, No. 119 / Wednesday, June 19, 1996 / Rules and Regulations

rm. 1–23, Rockville, MD 20857, between

9 a.m. and 4 p.m., Monday through

Friday.

The agency has determined under 21

CFR 25.24(d)(l)(i) that this action is of

a type that does not individually or

cumulatively have a significant effect on

the human environment. Therefore,

neither an environmental assessment

nor an environmental impact statement

is required.

List of Subjects in 21 CFR Part 522

Animal drugs.

Therefore, under the Federal Food,

Drug, and Cosmetic Act and under

authority delegated to the Commissioner

of Food and Drugs and redelegated to

the Center for Veterinary Medicine, 21

CFR part 522 is amended as follows:

PART 522—IMPLANTATION OR

INJECTABLE DOSAGE FORM NEW

ANIMAL DRUGS

1. The authority citation for 21 CFR

part 522 continues to read as follows:

Authority: Sec. 512 of the Federal Food,

Drug, and Cosmetic Act (21 U.S.C. 360b).

§ 522.1660 [Amended]

2. Section 522.1660 Oxytetracycline

injection is amended in paragraphs (b)

and (c)(2)(iii) by adding ‘‘053389,’’ after

‘‘000069,’’.

Dated: June 10, 1996.

Stephen F. Sundlof,

Director, Center for Veterinary Medicine.

[FR Doc. 96–15465 Filed 6–18–96; 8:45 am]

BILLING CODE 4160–01–F

21 CFR Parts 522 and 556

Animal Drugs, Feeds, and Related

Products; Spectinomycin Injection

AGENCY: Food and Drug Administration,

HHS.

ACTION: Final rule.

SUMMARY: The Food and Drug

Administration (FDA) is amending the

animal drug regulations to reflect

approval of an abbreviated new animal

drug application (ANADA) filed by The

Upjohn Co. The ANADA provides for

subcutaneous use of a generic

spectinomycin sterile solution in turkey

poults and newly-hatched chicks as an

aid in the control of bacterial respiratory

infections, airsacculitis, and mortality.

The regulations are also amended to add

a tolerance for spectinomycin residues

in turkey tissues.

EFFECTIVE DATE: June 19, 1996.

FOR FURTHER INFORMATION CONTACT:

Melanie R. Berson, Center for Veterinary

Medicine (HFV–135), Food and Drug

Administration, 7500 Standish Pl.,

Rockville, MD 20855, 301–594–1643.

SUPPLEMENTARY INFORMATION: The

Upjohn Co., Agricultural Division,

Kalamazoo, MI 49001–0199, is the

sponsor of ANADA 200–127 which

provides for the use of a generic

spectinomycin dihydrochloride

pentahydrate sterile solution (500

milliliter (mL) vial; 100 milligrams of

spectinomycin activity per mL). The

generic drug product is administered

subcutaneously to 1- to 3-day-old turkey

poults as an aid in the control of chronic

respiratory disease (CRD) and

airsacculitis and 1- to 3-day-old chicks

as an aid in the control of mortality and

to lessen the severity of respiratory

infections, caused by certain microbial

species sensitive to spectinomycin.

Approval of ANADA 200–127 for The

Upjohn Co.’s spectinomycin

dihydrochloride pentahydrate sterile

solution is as a generic copy of Rhone

Merieux’s (formerly Sanofi Animal

Health) NADA 040–040 for Spectam

Injectable. The ANADA is approved as

of May 9, 1996, and the regulations are

amended in 21 CFR 522.2120 to reflect

the approval. The basis for approval is

discussed in the freedom of information

summary.

Spectinomycin was originally

approved based on the negligible

tolerance concept. A negligible

tolerance has been applied to animal

drug residues when the supporting

toxicological data are of subchronic (90-

day) duration. The ‘‘negligible

tolerance’’ concept is based on two

precepts: (1) The residue present is at a

level of insignificance and (2) the safety

of the residue is supported by limited

toxicological data. The upper level for a

drug residue to qualify for ‘‘negligible

tolerance’’ is considered customarily to

be 0.1 part per million (ppm) residue in

tissue. Therefore, the tolerance for

spectinomycin residues in edible tissues

is the same for all species in which the

drug is approved. Accordingly, 21 CFR

556.600 is amended to apply the

tolerance of 0.1 ppm to edible turkey

tissues.

In accordance with the freedom of

information provisions of part 20 (21

CFR part 20) and § 514.11(e)(2)(ii) (21

CFR 514.11(e)(2)(ii)), a summary of

safety and effectiveness data and

information submitted to support

approval of this application may be seen

in the Dockets Management Branch

(HFA–305), Food and Drug

Administration, 12420 Parklawn Dr.,

rm. 1–23, Rockville, MD 20857, between

9 a.m. and 4 p.m., Monday through

Friday.

The agency has determined under 21

CFR 25.24(d)(1)(i) that this action is of

a type that does not individually or

cumulatively have a significant effect on

the human environment. Therefore,

neither an environmental assessment

nor an environmental impact statement

is required.

List of Subjects

21 CFR Part 522

Animal drugs.

21 CFR Part 556

Animal drugs, Foods.

Therefore, under the Federal Food,

Drug, and Cosmetic Act and under

authority delegated to the Commissioner

of Food and Drugs and redelegated to

the Center for Veterinary Medicine, 21

CFR parts 522 and 556 are amended to

read as follows:

PART 522—IMPLANTATION OR

INJECTABLE DOSAGE FORM NEW

ANIMAL DRUGS

1. The authority citation for 21 CFR

part 522 continues to read as follows:

Authority: Sec. 512 of the Federal Food,

Drug, and Cosmetic Act (21 U.S.C. 360b).

2. Section 522.2120 is amended by

revising paragraph (b) and by amending

paragraph (d)(4) by removing ‘‘M.

mileagridis’’ and adding in its place ‘‘M.

meleagridis’’ to read as follows:

§ 522.2120 Spectinomycin injection.

* * * * *

(b) Sponsor. In § 510.600 of this

chapter, see Nos. 000033 and 050604 for

conditions of use as in paragraph (d) of

this section, and see No. 000009 for

conditions of use as in paragraph (d)(2)

and (d)(4) of this section.

* * * * *

PART 556—TOLERANCES FOR

RESIDUES OF NEW ANIMAL DRUGS

IN FOOD

3. The authority citation for 21 CFR

part 556 continues to read as follows:

Authority: Secs. 402, 512, 701 of the

Federal Food, Drug, and Cosmetic Act (21

U.S.C. 342, 360b, 371).

4. Section 556.600 is revised to read

as follows:

§ 556.600 Spectinomycin.

A tolerance of 0.1 part per million is

established for negligible residues of

spectinomycin in the uncooked edible

tissues of chickens and turkeys.

Dated: June 10, 1996.

Stephen F. Sundlof,

Director, Center for Veterinary Medicine.

[FR Doc. 96–15567 Filed 6–18–96; 8:45 am]

BILLING CODE 4160–01–F
Federal Register / Vol. 61, No. 119 / Wednesday, June 19, 1996 / Rules and Regulations 31029

DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco and

Firearms

27 CFR Part 24, 70, and 170

[T.D. ATF 376]

RIN 1512–AB44

Miscellaneous Regulations Relating to

Liquor (95R–039P)

AGENCY: Bureau of Alcohol, Tobacco

and Firearms (ATF), Department of the

Treasury.

ACTION: Final rule, Treasury decision.

SUMMARY: ATF is amending its

regulations by transferring Subparts E

and O from 27 CFR Part 170 to 27 CFR

Part 70, and redesignating these

regulations as Subparts F and G

respectively within Part 70. 27 CFR Part

170, Subpart E contains regulations

which implement 26 U.S.C. 6423

relating to certain refunds or credits of

tax on distilled spirits, wines, and beer.

Subpart O contains regulations which

implement 26 U.S.C. 5064 relating to

payments for losses of distilled spirits,

wines, and beer due to disaster,

vandalism, or malicious mischief.

ATF has also reviewed the regulations

within 27 CFR Part 170, Subpart E and

determined that the bonding

requirements provided for in §§ 170.94–

170.99 are no longer needed.

Consequently, these bonding provisions

have been eliminated.

EFFECTIVE DATE: September 17, 1996.

FOR FURTHER INFORMATION CONTACT:

Daniel J. Hiland, Wine, Beer and Spirits

Regulations Branch, Bureau of Alcohol,

Tobacco and Firearms, 650

Massachusetts Avenue, NW.,

Washington, DC 20226 (202–927–8210).

SUPPLEMENTARY INFORMATION:

Background

On February 21, 1995, President

Clinton announced a regulatory reform

initiative. As part of this initiative, each

Federal agency was instructed to

conduct a page by page review of all

agency regulations to identify those

which are obsolete or burdensome and

those whose goals could be better

achieved through the private sector,

self-regulation or state and local

governments. In cases where the

agency’s review disclosed regulations

which should be revised or eliminated,

the agency would, as soon as possible,

propose administrative changes to its

regulations.

The page by page review of all

regulations was completed as directed

by the President. In addition, on April

13, 1995 the Bureau published a notice

in the Federal Register requesting

comments from the public regarding

which ATF regulations could be

improved or eliminated. As a result of

both the Bureau’s analysis of its

regulations, and from the public

comments received, a number of

regulatory initiatives were developed

which are intended to accomplish the

President’s goals.

Transfer of Subparts E and O

This Treasury decision implements

one of the regulatory initiatives

identified by ATF personnel, the

transfer of regulations found in 27 CFR

Subparts E and O from Part 170 to 27

CFR Part 70.

These two subparts were located

within 27 CFR Part 170, which contains

miscellaneous regulations relating to

liquor. The Bureau has determined that

the placement of this information in a

miscellaneous part within 27 CFR is not

appropriate and not easily accessible to

persons seeking information regarding

claims, refunds, and credits. The Bureau

has decided that since much of this type

of information is already located within

Part 70, Procedures and Practices, it

would be more appropriate to transfer

these two subparts to 27 CFR Part 70.

Elimination of Bond

This Treasury decision also

eliminates a bonding requirement

relating to certain claims filed under 26

U.S.C. 6423. The regulations at 27 CFR

Part 170, Subpart E contain provisions

whereby a claim, for refund or credit of

tax on articles which the claimant or

owner has neither sold nor contracted to

sell at the time of filing of the claim

under 26 U.S.C. 6423, must be

accompanied by a bond on Form 2490.

ATF has reviewed the background and

legislative history surrounding Section

6423 and determined that this bonding

provision is no longer needed in the

regulations.

ATF finds that this bonding provision

dates back to the passage of Public Law

85–323 in 1958. At that time, the tax

law required distillers to remove

distilled spirits from bond after a period

of eight years and pay the distilled

spirits tax on the spirits so removed.

Distillers filed suit against the

Government because they considered

this law unconstitutional. In addition,

many distillers filed claims for refund of

taxes paid on spirits which they were

required to remove from bond.

In response to these actions, Congress

passed Public Law 85–323 which added

Section 6423 to the Internal Revenue

Code. The purpose of this section was

to prevent claimants from realizing a

windfall gain from the possible credit or

refund of tax in those instances where

someone else bore the ultimate burden

for the tax. The provisions of Section

6423 set certain conditions for payment

of such refunds or credits. Generally,

these provisions required that the

claimant establish that he bore the

ultimate burden for the tax claimed.

Section 6423 also provided that, where

the taxed commodities had not yet been

sold, the claimant must agree not to

shift the burden of the tax, or to seek

relief from it, and the Secretary could

require filing of a bond to guarantee

compliance with this agreement. A

bonding requirement was incorporated

into ATF’s regulations.

The bonding provision was intended

to cover spirits which the distiller

withdrew from bond and taxpaid, but

had not yet marketed. Any person filing

a claim for spirits which were not yet

marketed was required to provide a

bond to ensure compliance with the

agreement that they would not also shift

the tax burden for the spirits to another

person after the claim was filed.

Ultimately, the court ruled in favor of

the Government and the claims filed by

the various distillers were denied. See

Schenley Distillers, Inc. v. United States,

255 F.2d 334 (3rd Cir. 1958), cert.

denied, 358 U.S. 835 (1958). Later, the

tax law was amended, and the

requirement to withdraw spirits from

bond after eight years was eliminated

from the law.

Under current law, it would be

unusual for a claimant to file a request

for credit or refund on a product which

had been taxpaid, but not yet marketed,

since products are generally sold

immediately after removal from bond.

Since the circumstances which brought

about this bonding provision have

changed, and the bond is not required

by law, ATF has decided to remove the

bonding requirement from the

regulations. ATF has determined that

elimination of the bonding requirement

will not jeopardize the revenue.

Miscellaneous

The transfer of two subparts of

regulations from 27 CFR Part 170 to Part

70 affects references to refund and claim

procedures found in several sections of

27 CFR Part 24. Therefore, this Treasury

decision also makes minor technical

amendments to 27 CFR Part 24 whereby

references to provisions formerly found

in 27 CFR Part 170 will now refer to 27

CFR Part 70.

Executive Order 12866

It has been determined that this final

rule is not a significant regulatory action

as defined by Executive Order 12866.
31030 Federal Register / Vol. 61, No. 119 / Wednesday, June 19, 1996 / Rules and Regulations

Accordingly, this final rule is not

subject to the analysis required by this

Executive Order.

Regulatory Flexibility Act

The provisions of the Regulatory

Flexibility Act relating to a final

regulatory flexibility analysis (5 U.S.C.

604) are not applicable to this final rule

because the agency was not required to

publish a general notice of proposed

rulemaking under 5 U.S.C. 553 or any

other law. A copy of this final rule has

been submitted to the Administrator of

the Small Business Administration for

comment on the impact of such

regulations on small business, pursuant

to 26 U.S.C. 7805(f).

Paperwork Reduction Act

The provisions of the Paperwork

Reduction Act of 1980, Pub. L. 96–511,

44 U.S.C. Chapter 35, and its

implementing regulations, 5 CFR Part

1320, do not apply to this notice

because no new requirement to collect

information is imposed. This final rule

only transfers two Subparts from 27 CFR

Part 170 to 27 CFR Part 70.

Administrative Procedure Act

Because this final rule merely makes

technical amendments and conforming

changes to improve the clarity of the

regulations, it is unnecessary to issue

this final rule with notice and public

procedure under 553(b).

Drafting Information: The principal author

of this document is Daniel J. Hiland, Wine,

Beer and Spirits Regulations Branch, Bureau

of Alcohol, Tobacco and Firearms.

List of Subjects

27 CFR Part 24

Administrative practice and

procedure, Authority delegations,

Claims, Electronic fund transfers, Excise

taxes, Exports, Food additives, Fruit

juices, Labeling, Liquors, Packaging and

containers, Reporting and recordkeeping

requirements, Research, Scientific

equipment, Spices and flavorings,

Surety bonds, Taxpaid wine bottling

house, Transportation, Vinegar,

Warehouses, Wine.

27 CFR Part 70

Administrative practice and

procedure, Authority delegations,

Claims, Customs duties and inspection,

Disaster assistance, Excise taxes,

Government employees, Law

enforcement, Law enforcement officers.

27 CFR Part 170

Alcohol and alcoholic beverages,

Authority delegations, Customs duties

and inspection, Labeling, Liquors,

Penalties, Reporting requirements,

Wine.

Issuance

Chapter I of title 27, Code of Federal

Regulations is amended as follows:

PART 24—WINE

Par. 1. The authority citation for part

24 continues to read as follows:

Authority: 5 U.S.C. 552(a); 26 U.S.C. 5001,

5008, 5041, 5042, 5044, 5061, 5062, 5081,

5111–5113, 5121, 5122, 5142, 5143, 5173,

5206, 5214, 5215, 5351, 5353, 5354, 5356,

5357, 5361, 5362, 5364–5373, 5381–5388,

5391, 5392, 5511, 5551, 5552, 5661, 5662,

5684, 6065, 6091, 6109, 6301, 6302, 6311,

6651, 6676, 7011, 7302, 7342, 7502, 7503,

7606, 7805, 7851; 31 U.S.C. 9301, 9303, 9304,

9306.

Par. 2. Section 24.65(c) is revised to

read as follows:

§ 24.65 Claims for wine or spirits lost or

destroyed in bond.

* * * * *

(c) Claim for abatement, credit or

refund. A claim for an abatement of an

assessment under § 24.61, or credit or

refund of tax which has been paid or

determined, will be filed with the

regional director (compliance) in

accordance with the provisions of this

paragraph and the provisions of 27 CFR

part 70, subpart F. A claim filed under

this paragraph with respect to spirits,

wine, or volatile fruit-flavor concentrate,

will set forth the applicable information

required by paragraphs (a) and (b) of

this section. In addition, any claim filed

under this paragraph will set forth the

following information:

(1) The date of the assessment for

which abatement is claimed; and

(2) The name, registry number, and

address of the premises where the tax

was assessed (or name, address, and

title of any other person who was

assessed the tax, if the tax was not

assessed against the proprietor).

* * * * *

Par. 3. Section 24.67 is amended by

revising paragraphs (b) and (c) to read

as follows:

§ 24.67 Other Claims.

* * * * *

(b) Refund or credit of any tax

imposed on wine or other liquors by 26

U.S.C. chapter 51, part I, subchapter A,

on the grounds that an amount of tax

was assessed or collected erroneously,

illegally, without authority, or in any

manner wrongfully, or on the grounds

that the amount was excessive, are

contained in 27 CFR part 70 subpart F.

(c) Payment of an amount equal to the

internal revenue tax paid or determined

and customs duties paid on wines or

other liquors previously withdrawn,

which are lost, rendered unmarketable,

or condemned by a duly authorized

official as a result of

(1) A major disaster,

(2) Fire, flood, casualty, or other

disaster, or

(3) Breakage, destruction, or damage

(excluding theft) resulting from

vandalism or malicious mischief, are

found in 27 CFR part 70, subpart G.

Par. 4. Section 24.295(a) is revised to

read as follows:

§ 24.295 Return of unmerchantable wine to

bond.

(a) General. Wine produced in the

United States which has been taxpaid,

removed from bonded wine premises,

and subsequently determined to be

unmerchantable may be returned to

bonded wine premises for

reconditioning, reformulation or

destruction. The tax paid on United

States wine may, when such wine is

returned to bond, be refunded or

credited, without interest, to the

proprietor of the bonded wine premises

to which such wine is delivered.

However, no tax paid on any United

States wine for which a claim has been

or will be made under the provisions of

27 CFR Part 70, subpart G will be

refunded or credited. If the tax on the

United States wine has been determined

but not paid, the person liable for the

tax may, when such wine is returned to

bond, be relieved of the liability. Claims

for refund or credit, or relief from tax

paid or determined on United States

wine returned to bond are filed in

accordance with § 24.66.

* * * * *

PART 70—PROCEDURE AND

ADMINISTRATION

Par. 5. The authority citation for part

70 is revised to read as follows:

Authority: 5 U.S.C. 301 and 552; 26 U.S.C.

4181, 4182, 5064, 5146, 5203, 5207, 5275,

5367, 5415, 5504, 5555, 5684(a), 5741,

5761(b), 6020, 6021, 6064, 6102, 6155, 6159,

6201, 6203, 6204, 6301, 6303, 6311, 6313,

6314, 6321, 6323, 6325, 6326, 6331–6343,

6401–6404, 6407, 6416, 6423, 6501–6503,

6511, 6513, 6514, 6532, 6601, 6602, 6611,

6621, 6622, 6651, 6653, 6656, 6657, 6658,

6665, 6671, 6672, 6701, 6723, 6801, 6862,

6863, 6901, 7011, 7101, 7102, 7121, 7122,

7207, 7209, 7214, 7304, 7401, 7403, 7406,

7423, 7424, 7425, 7426, 7429, 7430, 7432,

7502, 7503, 7505, 7506, 7513, 7601–7606,

7608–7610, 7622, 7623, 7653, 7805.

Penalties

70.610 Penalties.

Par. 6. Section 70.1 is revised to read

as follows:
Federal Register / Vol. 61, No. 119 / Wednesday, June 19, 1996 / Rules and Regulations 31031

§ 70.1 General.

(a) The regulations in Subparts C, D,

and E of this part set forth the

procedural and administrative rules of

the Bureau of Alcohol, Tobacco and

Firearms for:

(1) The issuance and enforcement of

summonses, examination of books of

account and witnesses, administration

of oaths, entry of premises for

examination of taxable objects, granting

of rewards for information, canvass of

regions for taxable objects and persons,

and authority of ATF officers.

(2) The use of commercial banks for

payment of excise taxes imposed by 26

U.S.C. Subtitles E and F.

(3) The preparing or executing of

returns; deposits; payment on notice

and demand; assessment; abatements,

credits and refunds; limitations on

assessment; limitations on credit or

refund; periods of limitation in judicial

proceedings; interest; additions to tax,

additional amounts, and assessable

penalties; enforced collection activities;

authority for establishment, alteration,

and distribution of stamps, marks, or

labels; jeopardy assessment of alcohol,

tobacco, and firearms taxes, and

registration of persons paying a special

tax.

(4) Distilled spirits, wines, beer,

tobacco products, cigarette papers and

tubes, firearms, ammunition, and

explosives.

(b) The regulations in Subpart F of

this part relate to the limitations

imposed by 26 U.S.C. 6423, on the

refund or credit of tax paid or collected

in respect to any article of a kind subject

to a tax imposed by Part I, Subchapter

A of Chapter 51, I.R.C., or by any

corresponding provision of prior

internal revenue laws.

(c) The regulations in Subpart G of

this part implement 26 U.S.C. 5064,

which permits payments to be made by

the United States for amounts equal to

the internal revenue taxes paid or

determined and customs duties paid on

distilled spirits, wines, and beer,

previously withdrawn, that were lost,

made unmarketable, or condemned by a

duly authorized official as a result of

disaster, vandalism, or malicious

mischief. This subpart applies to

disasters or other specified causes of

loss, occurring on or after February 1,

1979. This subpart does not apply to

distilled spirits, wines, and beer

manufactured in Puerto Rico and

brought into the United States.

Par. 7. Section 70.2 is added to read

as follows:

§ 70.2 Forms prescribed.

(a) The Director is authorized to

prescribe all forms required by this part.

All of the information called for in each

form shall be furnished as indicated by

the headings on the form and the

instructions on or pertaining to the

form. In addition, information called for

in each form shall be furnished as

required by this part.

(b) Requests for forms should be

mailed to the ATF Distribution Center,

P.O. Box 5950, Springfield, Virginia

22153–5950.

Par. 8. Section 70.411 is amended by

revising paragraph (c)(2) to read as

follows:

§ 70.411 Imposition of taxes, qualification

requirements, and regulations.

* * * * *

(c) * * *

(2) Miscellaneous liquor transactions.

Part 170 of 27 CFR contains

miscellaneous regulations relative to:

(i) Manufacture, removal, and use of

stills and condensers, and to the notice,

registration, and recordkeeping

requirements therefor;

(ii) Manufacture and sale of certain

compounds, preparations, and products

containing alcohol;

* * * * *

Par. 9. Section 70.414 is amended by

revising paragraphs (a) and (g) to read as

follows:

§ 70.414 Preparation and filing of claims.

(a) Distilled spirits at distilled spirits

plants. Procedural instructions in

respect of claims for remission,

abatement, credit, or refund of tax on

spirits (including denatured spirits) lost

or destroyed on or lost in transit to, or

on spirits returned to, the premises of a

distilled spirits plant are contained in

Part 19 of Title 27 CFR. It is not

necessary to file a claim for credit of tax

on taxpaid samples taken by ATF

officers from distilled spirits plants, as

the regional director (compliance) will

allow credit, without claim, for tax on

such samples.

* * * * *

(g) Miscellaneous. Procedural

instructions are contained in 27 CFR

Part 70, subparts F and G in respect of

claims for—

(1) Refund or credit of tax on distilled

spirits, wines or beer where such refund

or credit is claimed on the grounds that

tax was assessed or collected

erroneously, illegally, without authority,

or in any manner wrongfully, or on the

grounds that such amount was

excessive, and where such refund or

credit is subject to the limitations

imposed by section 6423 of the Internal

Revenue Code.

(2) Payment of an amount equal to the

internal revenue tax paid or determined

and customs duties paid on distilled

spirits, wines, rectified products, and

beer previously withdrawn, which were

lost, rendered unmarketable, or

condemned by a duly authorized official

by reason of a major disaster occurring

in the United States after June 30, 1959.

* * * * *

Par. 10. 27 CFR Part 70 is amended

by adding Subpart F to read as follows:

Subpart F—Application of Section

6423, Internal Revenue Code of 1954,

as Amended, to Refund or Credit of

Tax on Distilled Spirits, Wines, and

Beer

General

70.501 Meaning of terms.

70.502 Applicability to certain credits or

refunds.

70.503 Ultimate burden.

70.504 Conditions to allowance of credit or

refund.

70.505 Requirements on persons intending

to file claim.

Claim Procedure

70.506 Execution and filing of claim.

70.507 Data to be shown in claim.

70.508 Time for filing claim.

Penalties

70.509 Penalties.

Subpart F—Application of Section

6423, Internal Revenue Code of 1954,

as Amended, to Refund or Credit of

Tax on Distilled Spirits, Wines, and

Beer

General

§ 70.501 Meaning of terms.

When used in this subpart, where not

otherwise distinctly expressed or

manifestly incompatible with the intent

thereof, terms shall have the meaning

ascribed in this section.

Article. The commodity in respect to

which the amount claimed was paid or

collected as a tax.

Claimant. Any person who files a

claim for a refund or credit of tax under

this subpart.

District director of customs. The

district director of customs at a

headquarters port of the district (except

the district of New York, N.Y.); the area

directors of customs in the district of

New York, N.Y.; and the port director at

a port not designated as a headquarters

port.

I.R.C. Internal Revenue Code of 1986,

as amended.

Owner. A person who, by reason of a

proprietary interest in the article,

furnished the amount claimed to the

claimant for the purpose of paying the

tax.

Person. An individual, a trust, estate,

partnership, association, company, or

corporation.
31032 Federal Register / Vol. 61, No. 119 / Wednesday, June 19, 1996 / Rules and Regulations

Tax. Any tax imposed by 26 U.S.C.

5001–5066, or by any corresponding

provision of prior internal revenue laws,

and in the case of any commodity of a

kind subject to a tax under any such

sections, any tax equal to any such tax,

any additional tax, or any floor stocks

tax. The term includes an extraction

denominated a ‘‘tax’’, and any penalty,

addition to tax, additional amount, or

interest applicable to any such tax.

§ 70.502 Applicability to certain credits or

refunds.

The provisions of this subpart apply

only where the credit or refund is

claimed on the grounds that an amount

of tax was assessed or collected

erroneously, illegally, without authority,

or in any manner wrongfully, or on the

grounds that such amount was

excessive. This subpart does not apply

to:

(a) Any claim for drawback,

(b) Any claim made in accordance

with any law expressly providing for

credit or refund where an article is

withdrawn from the market, returned to

bond, or lost or destroyed, and

(c) Any claim based solely on errors

in computation of the quantity of an

article subject to tax or on mathematical

errors in computation of the amount of

the tax due, or to any claim in respect

of tax collected or paid on an article

seized and forfeited, or destroyed, as

contraband.

§ 70.503 Ultimate burden.

For the purposes of this subpart, the

claimant, or owner, shall be treated as

having borne the ultimate burden of an

amount of tax only if:

(a) The claimant or owner has not,

directly or indirectly, been relieved of

such burden or shifted such burden to

any other person,

(b) No understanding or agreement

exists for any such relief or shifting, and

(c) If the claimant or owner has

neither sold nor contracted to sell the

articles involved in such claim, such

claimant or owner agrees that there will

be no such relief or shifting.

§ 70.504 Conditions to allowance of credit

or refund.

No credit or refund to which this

subpart is applicable shall be allowed or

made, pursuant to a court decision or

otherwise, of any amount paid or

collected as a tax unless a claim therefor

has been filed, as provided in this

subpart, by the person who paid the tax

and the claimant, in addition to

establishing that such claimant is

otherwise legally entitled to credit or

refund of the amount claimed,

establishes:

(a) That the claimant bore the ultimate

burden of the amount claimed, or

(b) That the claimant has

unconditionally repaid the amount

claimed to the person who bore the

ultimate burden of such amount, or

(c) That:

(1) the owner of the article furnished

the claimant the amount claimed for

payment of the tax;

(2) The claimant has filed with the

regional director (compliance) the

written consent of such owner to the

allowance to the claimant of the credit

or refund; and

(3) Such owner satisfies the

requirements of paragraph (a) or (b) of

this section.

§ 70.505 Requirements on persons

intending to file claim.

Any person who, having paid the tax

with respect to an article, desires to

claim refund or credit of any amount of

such tax to which the provisions of this

subpart are applicable must:

(a) File a claim, as provided in

§ 70.506, and

(b) Comply with any other provisions

of law or regulations which may apply

to the claim.

Claim Procedure

§ 70.506 Execution and filing of claim.

Claims to which this subpart is

applicable shall be executed on Form

2635 (5620.8) in accordance with the

instructions on the form and shall

(except as hereinafter provided) be filed

with the regional director (compliance)

for the region in which the tax was paid.

(For provisions relating to handcarried

documents, see 27 CFR 70.304). Claims

for credit or refund of taxes collected by

district directors of customs, to which

the provisions of section 6423, I.R.C.,

are applicable and which Customs

regulations (19 CFR Part 24—Customs

Financial and Accounting Procedure)

require to be filed with the regional

director (compliance) of the region in

which the claimant is located, shall be

executed and filed in accordance with

applicable Customs regulations and this

subpart. The claim shall set forth each

ground upon which the claim is made

in sufficient detail to apprise the

regional director (compliance) of the

exact basis therefor. Allegations

pertaining to the bearing of the ultimate

burden relate to additional conditions

which must be established for a claim

to be allowed and are not in themselves

legal grounds for allowance of a claim.

There shall also be attached to the form

and made part of the claim the

supporting data required by § 70.507.

All evidence relied upon in support of

such claim shall be clearly set forth and

submitted with the claim.

§ 70.507 Data to be shown in claim.

Claims to which this subpart is

applicable, in addition to the

requirements of § 70.506 must set forth

or contain the following:

(a) A statement that the claimant paid

the amount claimed as a ‘‘tax’’ as

defined in this subpart.

(b) Full identification (by specific

reference to the form number, the date

of filing, the place of filing, and the

amount paid on the basis of the

particular form or return) of the tax

forms or returns covering the payments

for which refund or credit is claimed.

(c) The written consent of the owner

to the allowance of the refund or credit

to the claimant (where the owner of the

article in respect of which the tax was

paid furnished the claimant the amount

claimed for the purpose of paying the

tax).

(d) If the claimant (or owner, as the

case may be) has neither sold nor

contracted to sell the articles involved

in the claim, a statement that the

claimant (or owner, as the case may be)

agrees not to shift, directly or indirectly

in any manner whatsoever, the burden

of the tax to any other person.

(e) If the claim is for refund of a floor

stocks tax, or of an amount resulting

from an increase in rate of tax

applicable to an article, a statement as

to whether the price of the article was

increased on or following the effective

date of such floor stocks tax or rate

increase, and if so, the date of the

increase, together with full information

as to the amount of such price increase.

(f) Specific evidence (such as relevant

records, invoices, or other documents,

or affidavits of individuals having

personal knowledge of pertinent facts)

which will satisfactorily establish the

conditions to allowance set forth in

§ 70.504.

(g)The regional director (compliance)

may require the claimant to furnish as

a part of the claim such additional

information as may be deemed

necessary.

§ 70.508 Time for filing claim.

No credit or refund of any amount of

tax to which the provisions of this

subpart apply shall be made unless the

claimant files a claim therefor within

the time prescribed by law and in

accordance with the provisions of this

subpart.

Penalties

§ 70.509 Penalties.

It is an offense punishable by fine and

imprisonment for anyone to make or
Federal Register / Vol. 61, No. 119 / Wednesday, June 19, 1996 / Rules and Regulations 31033

cause to be made any false or fraudulent

claim upon the United States, or to

make any false or fraudulent statements,

or representations, in support of any

claim, or to falsely or fraudulently

execute any documents required by the

provisions of the internal revenue laws,

or any regulations made in pursuance

thereof.

Par. 11. 27 CFR Part 70 is amended

by adding Subpart G to read as follows:

Subpart G—Losses Resulting From

Disaster, Vandalism, or Malicious

Mischief

Definitions

70.601 Meaning of terms.

Payments

70.602 Circumstances under which

payment may be made.

Claims Procedures

70.603 Execution and filing of claims.

70.604 Record of inventory to support

claims.

70.605 Claims related to imported,

domestic and Virgin Island liquors.

70.606 Claimant to furnish proof.

70.607 Supporting evidence.

70.608 Action on claims.

Destruction of Liquors

70.609 Supervision.

Subpart G—Losses Resulting From

Disaster, Vandalism, or Malicious

Mischief

§ 70.601 Meaning of Terms.

When used in this subpart, terms are

defined as follows in this section.

Words in the plural shall include the

singular, and vice versa, and words

indicating the masculine gender shall

include the feminine. The terms

‘‘includes’’ and ‘‘including’’ do not

exclude other things not named which

are in the same general class or are

otherwise within the scope of the term

defined.

Alcoholic liquors or liquors. Distilled

spirits, wines, and beer lost, made

unmarketable, or condemned, as

provided in this subpart.

Beer. Beer, ale, porter, stout, and other

similar fermented beverages (including

sake, or other similar products) of any

name or description containing one-half

of 1 percent or more of alcohol by

volume on which the internal revenue

tax has been paid or determined, and if

imported, on which duties have been

paid.

Claimant. The person who held the

liquors for sale at the time of the

disaster or other specified cause of loss

and who files a claim under this

subpart.

Commissioner of Customs. The

Commissioner of Customs, U.S.

Customs Service, the Department of the

Treasury, Washington, DC.

Distilled spirits, or spirits. Ethyl

alcohol and other distillates such as

whisky, brandy, rum, gin, vodka, in any

form (including all dilutions and

mixtures thereof, from whatever source

or by whatever process produced), on

which the internal revenue tax has been

paid or determined and, if imported, on

which duties have been paid.

Duly authorized official. Any Federal,

State or local government official who is

authorized to condemn liquors on

which a claim is filed under this

subpart.

Duty or duties. Any duty or duties

paid under the customs laws of the

United States.

Major Disaster. A flood, fire,

hurricane, earthquake, storm, or other

catastrophe defined as a ‘‘major

disaster’’ under the Disaster Relief Act

(42 U.S.C. 5122(2)), which occurs in any

part of the United States and which the

President has determined causes

sufficient damage to warrant ‘‘major

disaster’’ assistance under that Act.

Region. A Bureau of Alcohol, Tobacco

and Firearms region.

Tax. (1) With respect to distilled

spirits, ‘‘tax’’ means the internal

revenue tax that is paid or determined

on spirits.

(2) With respect to wines, ‘‘tax’’

means the internal revenue tax that is

paid or determined on the wine.

(3) With respect to beer, ‘‘tax’’ means

the internal revenue tax that is paid or

determined on the beer.

United States. When used in a

geographical sense includes only the

States and the District of Columbia.

Wines. All still wines, effervescent

wines, and flavored wines, on which

internal revenue wine tax has been paid

or determined, and if imported, on

which duty has been paid.

Payments

§ 70.602 Circumstances under which

payment may be made.

(a) Major disasters. The regional

director (compliance) shall allow

payment (without interest) of an amount

equal to the tax paid or determined, and

the Commissioner of Customs shall

allow payment (without interest) of an

amount equal to the duty paid, on

distilled spirits, wines, and beer

previously withdrawn, if the liquors are

lost, made unmarketable, or condemned

by a duly authorized official as the

result of a major disaster (as defined in

§ 70.601).

(b) Other causes of loss—(1) Payment.

The regional director (compliance) shall

allow payment (without interest) of an

amount equal to the tax paid or

determined, and the Commissioner of

Customs shall allow payment (without

interest) of an amount equal to the duty

paid, on distilled spirits, wines, and

beer previously withdrawn, if the

liquors are lost, made unmarketable, or

condemned by a duly authorized official

as a result of:

(i) Fire, flood, casualty, or other

disaster; or

(ii) Breakage, destruction, or other

damage (excluding theft) resulting from

vandalism or malicious mischief.

(2) Minimum claim. No claim of less

than $250 will be allowed for losses

resulting from any disaster or damage

described in paragraph (b)(1) of this

section.

(c) General. Payment under this

section may be made only if:

(1) The disaster or other specified

cause of loss occurred in the United

States;

(2) At the time of the disaster or other

specified cause of loss, the liquors were

being held for sale by the claimant;

(3) Refund or credit of the amount

claimed, or any part of the amount

claimed, has not or will not be claimed

for the same liquors under any other law

or regulations; and

(4) The claimant was not indemnified

by any valid claim of insurance or

otherwise for the tax and/or duty on the

liquors covered by the claim.

Claims Procedures

§ 70.603 Execution and filing of claim.

(a) General. (1) Claims under this

subpart shall be filed on Form 2635

(5620.8), in original only, with the

regional director (compliance) of the

region in which the liquors were lost,

became unmarketable, or were

condemned.

(2) The claim shall include all the

facts on which the claim is based, and

be accompanied by a record of

inventory of the liquors lost, made

unmarketable, or condemned. (See

§ 70.604.)

(3) The claim shall contain a

statement that no other claim for refund

or credit of the amount claimed, or for

any part of the amount claimed, has

been or will be filed under any other

law or regulations.

(b) Major disasters. Claims for refund

of tax and/or duty on liquors which

were lost, became unmarketable, or

were condemned as a result of a major

disaster must be filed not later than 6

months from the day on which the

President determines that a major

disaster has occurred.

(c) Other causes of loss. (1) Claims for

amounts of $250 or more for refund of
31034 Federal Register / Vol. 61, No. 119 / Wednesday, June 19, 1996 / Rules and Regulations

tax and/or duty on liquors which were

lost, became unmarketable, or were

condemned as the result of:

(i) Fire, flood, casualty, or other

disaster; or

(ii) Damage (excluding theft) resulting

from vandalism or malicious mischief,

must be filed within 6 months after the

date on which the disaster or damage

occurred.

(2) Claims for amounts less than $250

will not be allowed.

§ 70.604. Record of inventory to support

claims.

(a) Claims relating to distilled spirits.

The record of inventory of distilled

spirits lost, made unmarketable, or

condemned, which is required to

support claims filed under § 70.603,

shall show the following information:

(1) Name and business address of

claimant (as shown on claim, Form 2635

(5620.8)).

(2) Address where the spirits were

lost, became unmarketable, or were

condemned, if different from the

business address.

(3) Kind of spirits.

(4) Brand name.

(5) For full cases, show. (i) Number of

cases;

(ii) Serial numbers;

(iii) Bottles per case;

(iv) Size of bottles;

(v) Wine gallons per case;

(vi) Proof; and

(vii) Proof gallons.

(6) For bottles not in cases, show.

(i) Total number;

(ii) Size of bottles;

(iii) Wine gallons;

(iv) Proof; and

(v) Total proof gallons.

(7) Total proof gallons for all items.

(b) Claims relating to wines. The

record of inventory of wines lost, made

unmarketable, or condemned, which is

required to support claims filed under

§ 70.603, shall show the following

information:

(1) Name and business address of

claimant (as shown on claim, Form 2635

(5620.8)).

(2) Address where the wines were

lost, became unmarketable, or were

condemned, if different from the

business address.

(3) Kind of wine.

(4) Percent of alcohol by volume.

(5) Number of barrels or kegs.

(6) Kind and number of other bulk

containers.

(7) Number of full cases and bottles

per case.

(8) Size of bottles.

(9) Number of bottles not in cases and

wine gallons.

(10) Total wine gallons.

(c) Claims relating to beer. The record

of inventory of beer lost, made

unmarketable, or condemned, which is

required to support claims filed under

§ 70.603, shall show the following

information:

(1) Name and business address of

claimant (as shown on claim, Form 2635

(5620.8)).

(2) Address where the beer was lost,

became unmarketable, or was

condemned, if different from the

business address.

(3) Number and size of barrels.

(4) For full cases, show. (i) Number of

cases;

(ii) Bottles or cans per case; and

(iii) Size (in ounces) of bottles or cans.

(5) Number and size of bottles and

cans not in cases.

(6) Quantity in terms of 31-gallon

barrels.

(7) Total quantity.

(d) Special instructions. (1)

Inventories of domestic liquors,

imported liquors, and liquors

manufactured in the Virgin Islands shall

be reported separately.

(2) Liquors manufactured in Puerto

Rico may not be included in claims filed

under this subpart. Claims for losses of

Puerto Rican liquors shall be filed with

the Secretary of the Treasury of Puerto

Rico under the laws of Puerto Rico.

§ 70.605 Claims relating to imported,

domestic, and Virgin Islands liquors.

(a) Claims involving taxes on

domestic liquors, imported liquors, and

liquors manufactured in the Virgin

Islands must show the quantities of each

separately in the claim.

(b) A separate claim on Form 2635

(5620.8) must be filed for customs

duties.

§ 70.606 Claimant to furnish proof.

The claimant shall furnish proof to

the satisfaction of the regional director

(compliance) regarding the following:

(a) That the tax on the liquors, or the

tax and duty if imported, was fully paid;

or the tax, if not paid, was fully

determined.

(b) That the liquors were lost, made

unmarketable, or condemned by a duly

authorized official, by reason of damage

sustained as a result of a disaster or

other cause of loss specified in this

subpart.

(c) The type and date of occurrence of

the disaster or other specified cause of

loss, and the location of the liquors at

the time.

(d) That the claimant was not

indemnified by a valid claim of

insurance or otherwise for the tax, or tax

and duty, on the liquors covered by the

claim.

(e) That the claimant is entitled to

payment under this subpart.

§ 70.607 Supporting evidence.

(a) The claimant shall support the

claim with any evidence (such as

inventories, statements, invoices, bills,

records, labels, formulas, stamps) that is

available to submit, relating to the

quantities and identities of the liquors,

on which duty has been paid or tax has

been paid or determined, that were on

hand at the time of the disaster or other

specified cause of loss and alleged to

have been lost, made unmarketable, or

condemned as a result of it.

(b) If the claim is for refund of duty,

the claimant shall furnish, if possible:

(1) The customs number;

(2) The date of entry; and

(3) The name of the port of entry.

§ 70.608 Action on claims.

The regional director (compliance)

shall date stamp and examine each

claim filed under this subpart and will

determine the validity of the claim.

Claims and supporting data involving

customs duties will be forwarded to the

Commissioner of Customs with a

summary statement by the regional

director (compliance) regarding his or

her findings.

Destruction of Liquors

§ 70.609 Supervision.

When allowance has been made

under this subpart for the tax and/or

duty on liquors condemned by a duly

authorized official or made

unmarketable, the liquors shall be

destroyed by suitable means under

supervision satisfactory to the regional

director (compliance), unless the liquors

were previously destroyed under

supervision satisfactory to the regional

director (compliance). The

Commissioner of Customs will notify

the regional director (compliance) as to

allowance under this subpart of claims

for duty on unmarketable or condemned

liquors.

Penalties

§ 70.610 Penalties.

(a) Penalties are provided in 26 U.S.C.

7206 for making any false or fraudulent

statement under the penalties of perjury

in support of any claim.

(b) Penalties are provided in 26 U.S.C.

7207 for filing any false or fraudulent

document under this subpart.

(c) All laws and regulations, including

penalties, which apply to internal

revenue taxes on liquors shall, when

appropriate, apply to payments made

under this subpart the same as if the

payments were actual refunds of

internal taxes on liquors.
Federal Register / Vol. 61, No. 119 / Wednesday, June 19, 1996 / Rules and Regulations 31035

PART 170—MISCELLANEOUS

REGULATIONS RELATING TO LIQUOR

Par. 12. The authority citation for part

170 is revised to read as follows:

Authority: 26 U.S.C. 5001, 5002, 5111,

5121, 5171, 5205, 5291, 5301, 5362, 7805; 31

U.S.C. 9304, 9306.

Par. 13. Subpart E, §§ 170.85–170.100

and Subpart O, §§ 170.301–170.311 are

removed.

Signed: May 7, 1996.

Bradley A. Buckles,

Acting Director.

Approved: May 21, 1996.

John P. Simpson,

Deputy Assistant Secretary, Regulatory, Tariff

& Trade Enforcement.

[FR Doc. 96–14853 Filed 6–18–96; 8:45 am]

BILLING CODE 4810–31–P

DEPARTMENT OF EDUCATION

34 CFR Part 668

RIN 1840–AB84

Student Assistance General Provisions

AGENCY: Department of Education.

ACTION: Final regulations.

SUMMARY: The Secretary amends the

Student Assistance General Provisions

regulations to add the Office of

Management and Budget (OMB) control

number to certain sections of the

regulations. These sections contain

information collection requirements

approved by OMB. The Secretary takes

this action to inform the public that

these requirements have been approved

and affected parties must comply with

them.

EFFECTIVE DATE: These regulations are

effective on July 1, 1996.

FOR FURTHER INFORMATION CONTACT:

Lorraine Kennedy, U.S. Department of

Education, 600 Independence Avenue,

SW., (Room 3053, ROB–3) Washington,

DC 20202. Telephone (202) 708–7888.

Individuals who use a

telecommunications device for the deaf

(TDD) may call the Federal Information

Relay Service (FIRS) at 1–800–877–8339

between 8 a.m. and 8 p.m. Eastern time,

Monday through Friday.

SUPPLEMENTARY INFORMATION: Final

regulations for the Student Assistance

General Provisions were published in

the Federal Register on December 1,

1995 (60 FR 61830 [Ability-to-Benefit]).

Compliance with information collection

requirements in certain sections of these

regulations was delayed until those

requirements were approved by OMB

under the Paperwork Reduction Act of

1995. OMB approved the information

collection requirements in the

regulations on May 1, 1996. The

information collection requirements in

these regulations will therefore become

effective with all of the other provisions

of the regulations on July 1, 1996.

Waiver of Proposed Rulemaking

It is the practice of the Secretary to

offer interested parties the opportunity

to comment on proposed regulations.

However, the publication of OMB

control numbers is purely technical and

does not establish substantive policy.

Therefore, the Secretary has determined

under 5 U.S.C. 553 (b)(B), that public

comment on the regulations is

unnecessary and contrary to the public

interest.

List of Subjects in 34 CFR Part 668

Administrative practice and

procedure, Colleges and universities,

Consumer protection, Education, Loan

programs-education, Reporting and

recordkeeping requirements, Student

aid, Vocational education.

Dated: June 14, 1996.

David A. Longanecker,

Assistant Secretary for Postsecondary

Education.

The Secretary amends Part 668 of

Title 34 of the Code of Federal

Regulations as follows:

PART 668—STUDENT ASSISTANCE

GENERAL PROVISIONS

1. The authority citation for Part 668

continues to read as follows:

Authority: 20 U.S.C. 1085, 1088, 1091,

1092, 1094, 1099c, and 1141 unless

otherwise noted.

§§ 668.143 through 668.146, 668.148

through 668.153, 668.156 [Amended]

2. Sections 668.143, 668.144, 668.145,

668.146, 668.148, 668.149, 668.150,

668.151, 668.152, 668.153, and 668.156

are amended by adding the OMB control

number following each section to read

as follows: ‘‘(Approved by the Office of

Management and Budget under control

number 1840–0627)’’.

[FR Doc. 96–15649 Filed 6–18–96; 8:45 am]

BILLING CODE 4000–01–M

ENVIRONMENTAL PROTECTION

AGENCY

40 CFR Part 52

[LA–16–1–7165a; FRL–5522–6]

Approval and Promulgation of Air

Quality Plans; Louisiana; Revision to

the State Implementation Plan (SIP)

Addressing Ozone Monitoring

AGENCY: Environmental Protection

Agency (EPA).

ACTION: Direct final rule.

SUMMARY: The EPA is approving a

revision to Louisiana’s SIP for ozone.

This action is based upon a revision

request which was submitted by the

State to satisfy the requirements of the

Clean Air Act (Act), as amended

November 15, 1990, and the

Photochemical Assessment Monitoring

Stations (PAMS) regulations. The PAMS

regulations require the State to provide

for the establishment and maintenance

of an enhanced ambient air quality

monitoring network in the form of

PAMS by November 12, 1993.

DATES: This final rule is effective August

19, 1996, unless adverse comments are

received by July 19 1996. If the effective

date is delayed, timely notice will be

published in the Federal Register (FR).

ADDRESSES: Written comments should

be addressed to Mr. Thomas H. Diggs,

Chief, Air Planning Section (6PD–L), at

the EPA Regional Office listed below.

Copies of the documents relevant to this

final action are available for public

inspection during normal business

hours at the following locations.

Interested persons wanting to examine

these documents should make an

appointment with the appropriate office

at least 24 hours before the visiting day.

Environmental Protection Agency,

Region 6, Multimedia Planning and

Permitting Division, 1445 Ross

Avenue, Suite 700, Dallas, Texas

75202–2733, telephone (214) 665–

7214.

Louisiana Department of Environmental

Quality, Office of Air Quality and

Radiation Protection, H. B. Garlock

Building, 7290 Bluebonnet Blvd.,

Baton Rouge, Louisiana 70810.

FOR FURTHER INFORMATION CONTACT: Ms.

Jeanne M. McDaniels, Air Planning

Section (6PD–L), Environmental

Protection Agency, Region 6, 1445 Ross

Avenue, Dallas, Texas 75202–2733,

telephone (214) 665–7254.

SUPPLEMENTARY INFORMATION:

I. Background

On September 10, 1993, the Louisiana

Department of Environmental Quality