Federal Register / Vol. 79, No. 209 / Wednesday, October 29, 2014 / Rules and Regulations 64313 

§ 232.301 EDGAR Filer Manual. 

Filers must prepare electronic filings 

in the manner prescribed by the EDGAR 

Filer Manual, promulgated by the 

Commission, which sets out the 

technical formatting requirements for 

electronic submissions. The 

requirements for becoming an EDGAR 

Filer and updating company data are set 

forth in the updated EDGAR Filer 

Manual, Volume I: ‘‘General 

Information,’’ Version 18 (October 

2014). The requirements for filing on 

EDGAR are set forth in the updated 

EDGAR Filer Manual, Volume II: 

‘‘EDGAR Filing,’’ Version 28 (October 

2014). Additional provisions applicable 

to Form N–SAR filers are set forth in the 

EDGAR Filer Manual, Volume III: 

‘‘N–SAR Supplement,’’ Version 4 

(October 2014). All of these provisions 

have been incorporated by reference 

into the Code of Federal Regulations, 

which action was approved by the 

Director of the Federal Register in 

accordance with 5 U.S.C. 552(a) and 1 

CFR Part 51. You must comply with 

these requirements in order for 

documents to be timely received and 

accepted. The EDGAR Filer Manual is 

available for Web site viewing and 

printing; the address for the Filer 

Manual is http://www.sec.gov/info/

edgar.shtml. You can obtain paper 

copies of the EDGAR Filer Manual from 

the following address: Public Reference 

Room, U.S. Securities and Exchange 

Commission, 100 F Street NE., 

Washington, DC 20549, on official 

business days between the hours of 

10:00 a.m. and 3:00 p.m. You can also 

inspect the document at the National 

Archives and Records Administration 

(NARA). For information on the 

availability of this material at NARA, 

call 202–741–6030, or go to: http://

www.archives.gov/federal_register/

code_of_federal_regulations/ibr_

locations.html. 

By the Commission. 

Dated: October 20, 2014. 

Kevin M. O’Neill, 

Deputy Secretary. 

[FR Doc. 2014–25536 Filed 10–28–14; 8:45 am] 

BILLING CODE 8011–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 41 

[TD 9698] 

RIN 1545–BG63; RIN 1545–BK35 

Highway Use Tax; Sold Vehicles and 

Electronic Filing; Taxable Period 

Beginning July 1, 2011 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations and removal of 

temporary regulations. 

SUMMARY: This document contains final 

regulations that provide guidance on the 

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 the tax liability and 

computation of tax on the use of certain 

second-hand vehicles. The regulations 

affect owners and operators of highway 

motor vehicles with a taxable gross 

weight of 55,000 pounds or more. These 

final regulations also remove the 

temporary regulations that provide 

guidance on the filing of Form 2290 and 

payment of the associated highway use 

tax for the taxable period beginning July 

1, 2011. 

DATES: Effective Date: These regulations 

are effective on July 1, 2015. 

Applicability Date: For dates of 

applicability, see §§ 41.4481–1(e), 

41.4481–2(c), 41.6001–2(e), 41.6011(a)– 

1(d), 41.6071(a)–1(d), and 41.6151(a)– 

1(b). 

FOR FURTHER INFORMATION CONTACT: 

Natalie Payne, (202) 317–5262 (not a 

toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background and Explanation of 

Provisions 

This document amends the Highway 

Use Tax Regulations (26 CFR Part 41) 

under sections 4481, 4483, 6001, 6071, 

and 6151 of the Internal Revenue Code 

(Code). 

Section 4481(a) of the Code imposes 

an annual tax on the use of highway 

vehicles with a taxable gross weight of 

55,000 pounds or more. Under 

paragraphs (c)(2) and (c)(4) of section 

4482, the taxable period generally runs 

from July 1 through the following June 

30. 

Section 867 of the American Jobs 

Creation Act of 2004, Public Law 108– 

357 (118 Stat. 1418 (2004)), (1) added 

new section 4481(e), which requires 

electronic filing of a return reporting tax 

on the use of 25 or more highway motor 

vehicles, (2) modified section 4481(c)(2) 

to allow a proration of the tax for 

vehicles that are sold, and (3) repealed 

section 6156, eliminating the ability to 

pay the tax in installments. 

On January 16, 2009, the IRS and the 

Treasury Department published a notice 

of proposed rulemaking (REG–116699– 

07, 74 FR 2910) (NPRM 1) in the 

Federal Register. The NPRM 1 provides 

proposed guidance on mandatory 

electronic filing of Form 2290, ‘‘Heavy 

Highway Vehicle Use Tax Return,’’ for 

25 or more vehicles. Specifically, NPRM 

1 provides that submitting a Form 2290 

on paper for 25 or more vehicles 

constitutes a failure to file for purposes 

of the penalty under section 6651. In 

addition, NPRM 1 provides that if a 

taxpayer is required to file Form 2290 

electronically and fails to do so, the IRS 

will not return to the taxpayer a 

receipted Schedule 1 (Form 2290), 

which is necessary to register the 

vehicle with a State. 

The NPRM 1 also revises existing 

regulations to administer the credits and 

refunds resulting from a statutory 

overpayment of tax upon the sale of a 

vehicle, and it clarifies that the 

triggering event for overpayments is the 

sale, destruction, or theft of a vehicle. In 

addition, NPRM 1 clarifies the tax 

liability and computation of tax upon 

the first taxable use of a second-hand 

vehicle for which there was a prior 

taxable use during the tax period. 

The IRS and the Treasury Department 

received one written comment in 

response to NPRM 1. No public hearing 

was requested or held. 

On July 20, 2011, the IRS and the 

Treasury Department published final 

and temporary regulations (TD 9537, 76 

FR 43121) (the Temporary Regulations) 

in the Federal Register. The same day, 

the IRS and the Treasury Department 

published a notice of proposed 

rulemaking (REG–122813–11, 76 FR 

43225) (NPRM 2) by cross-reference to 

the Temporary Regulations in the 

Federal Register. At the time the IRS 

and the Treasury Department published 

NPRM 2, the highway use tax was 

scheduled to expire at the close of 

September 30, 2011, which would have 

resulted in a short taxable period for the 

taxable period beginning on July 1, 2011 

(the effective date of the tax has since 

been statutorily extended through 

September 30, 2017). The Temporary 

Regulations provide guidance on the 

filing of Form 2290 and the payment of 

the associated highway use tax for the 

taxable period beginning July 1, 2011. 

Specifically, the Temporary Regulations 

postponed the deadline by which a 

taxpayer must file a Form 2290 return 

for taxable uses during the taxable 


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64314 Federal Register / Vol. 79, No. 209 / Wednesday, October 29, 2014 / Rules and Regulations 

period beginning July 1, 2011, to 

November 30, 2011. Further, the 

Temporary Regulations discouraged the 

filing of a Form 2290, or submission of 

associated payment, before November 1, 

2011, for taxable uses during the taxable 

period beginning July 1, 2011. No 

comments were received in response to 

NPRM 2, and no public hearing was 

requested or held. 

These final regulations adopt NPRM 1 

with two substantive changes (described 

in the next paragraph). In addition, the 

IRS and the Treasury Department have 

made certain nonsubstantive changes to 

the regulatory text, including minor 

wording changes, to improve the clarity 

and readability of the final regulations. 

To reduce the burden on small 

business, the final regulations remove 

the proposals in NPRM 1 related to the 

effect of a failure to file a Form 2290 

electronically for 25 or more vehicles. 

Thus, under the final regulations, the 

filing of a Form 2290 on paper for 25 or 

more vehicles does not constitute a 

failure to file for purposes of the penalty 

under section 6651, and the IRS will not 

withhold from the taxpayer a receipted 

Schedule 1 (Form 2290). The IRS and 

the Treasury Department continue to 

consider ways to ensure compliance 

with the electronic filing requirement in 

section 4481(e). Accordingly, the IRS 

and the Treasury Department request 

comments on how to enforce the 

electronic filing requirement in a 

manner that does not unduly burden 

taxpayers. Comments on this issue 

should be submitted in writing and can 

be mailed to the Office of Associate 

Chief Counsel (Passthroughs and 

Special Industries), Re: REG–116699– 

07, CC:PSI:B7, Room 5314, 1111 

Constitution Avenue NW., Washington, 

DC 20224. All comments received will 

be available for public inspection at 

http://www.regulations.gov (IRS REG– 

116699–07). 

These final regulations do not adopt 

NPRM 2 because the period to which 

NPRM 2 applies has ended. In addition, 

these final regulations remove the 

Temporary Regulations. 

Summary of Comment 

The comment received in response to 

NPRM 1 suggested that the IRS modify 

its rule under § 41.6001–2(b)(2)(ii) 

relating to the registration of highway 

motor vehicles. Under § 41.6001– 

2(b)(2)(ii), a State that registers vehicles 

other than on the basis of gross weight 

must require proof of payment in order 

to register a highway motor vehicle, 

unless the State receives a written 

statement providing that during the 

taxable period that includes the date on 

which the State receives the application 

for registration, the vehicle had a 

taxable gross weight of less than 55,000 

pounds. The commenter noted that 

many highway motor vehicles in the 

gross weight range of 8,000 to 54,999 

pounds are used in the same manner 

each year and never reach a gross 

weight of 55,000 pounds. The 

commenter suggested that owners of 

vehicles in the 8,000 to 54,999 pound 

range be allowed to declare at the initial 

vehicle registration that the gross weight 

of the highway motor vehicle is not 

expected to ever reach 55,000 pounds, 

provided the owner also certifies that if 

the gross weight of the vehicle ever 

reaches a gross weight of 55,000 pounds 

or more the owner will make timely 

payments of any highway vehicle use 

tax due. 

The final regulations do not adopt the 

change proposed by the commenter. The 

IRS and the Treasury Department have 

determined that the written statement 

required by § 41.6001–2(b)(2)(ii) 

provides information that is essential to 

the effective and efficient 

administration of the tax under section 

4481 without unduly burdening 

taxpayers. 

Special Analyses 

It has been determined that this 

Treasury decision is not a significant 

regulatory action as defined in 

Executive Order 12866, as 

supplemented by Executive Order 

13563. 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 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 

substantial number of small entities may 

be subject to the requirements of this 

rule, any economic impact is minimal. 

The regulations provide guidance for 

claiming a refund or credit when a 

vehicle is sold during the tax year. 

Specifically, the regulations provide 

that the claim must be made on 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, these regulations do not 

impose a collection of information on 

small entities within the meaning of the 

Regulatory Flexibility Act and a 

regulatory flexibility analysis is not 

required. 

Pursuant to section 7805(f) of the 

Code, NPRM 1 and NPRM 2 were 

submitted to the Chief Counsel for 

Advocacy of the Small Business 

Administration for comment on their 

impact on small entities. No comments 

were received. 

Drafting Information 

The principal author of these 

regulations is Natalie Payne, 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. 

Adoption of Amendments to the 

Regulations 

Accordingly, 26 CFR part 41 is 

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 41.6060–1 also issued under 26 

U.S.C. 6060(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 41.6109–2 also issued under 26 

U.S.C. 6109(a). 

Section 41.6151(a)–1 also issued under 26 

U.S.C. 6151(a). 

Section 41.6695–1 also issued under 26 

U.S.C. 6695(b). 


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■ 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. In the introductory text of 

paragraph (c)(1), removing the language 

‘‘Except as provided in paragraph (c)(2) 

of this section’’ and adding in its place 

‘‘Except as otherwise provided in this 

paragraph (c)’’. 

■ 5. Revising paragraphs (c)(4) and 

(c)(5). 

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

■ 7. Redesignating paragraph (e) as 

paragraph (d) and revising the 

introductory text in newly-redesignated 

paragraph (d). 

■ 8. In newly-redesignated paragraph 

(d), revising Example (3) and adding 

Example (4). 

■ 9. Adding new paragraph (e). 

The revisions and additions 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 later used 

by the taxpayer 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 later 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 

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. The 

fraction has as its numerator the number 

of months in the period from the first 

day of the month in the period in which 

the first taxable 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, and as its 

denominator the number of months in 

the entire taxable period. (See paragraph 

(d) Example (3)(i) of this section.) 

(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 

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 buyer’s use of secondhand 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. (See paragraph (c)(4)(vii) 

of this section for the rules regarding the 

computation of tax after the sale and 

before the end of the taxable period.) 

(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. The fraction 

has as its numerator the number of 

months in the period from the first day 

of the month in which the first taxable 

use of the vehicle after the sale occurs 

(the first day of 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. (See 

paragraph (d) Example (3)(ii) 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 that 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, X uses a vehicle 

that is registered in X’s name and has a 

taxable gross weight of 70,000 pounds. The 

vehicle is not a logging vehicle. X pays the 

$430 of tax imposed by section 4481 for the 

taxable period. On September 2 of the same 

calendar year, X sells the vehicle to Y. X’s 

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

multiplying the amount of tax that would be 

due for a full taxable period by a fraction that 

has as its numerator the number of months 

in the period from the first day of the month 

in which X’s first taxable use of the highway 

motor vehicle occurs to and including the 

last day of the month in which the vehicle 

was sold, and as its denominator the number 

of months in the entire taxable period. Thus, 

X’s tax for the period is $107.50 (3/12 of 

$430), and X may claim a credit or refund of 

$322.50 ($430.00¥$107.50) in accordance 

with § 41.4481–1(c)(4)(v) after X sells the 

vehicle. 

(ii) On September 23, Y uses the vehicle. 

Y is liable for tax on the use of the vehicle 

during the taxable period ending June 30 of 

the following calendar year. Y’s tax is 

calculated under paragraph (c)(4)(vii) by 

multiplying the amount of tax that would be 

due for a full taxable period by a fraction that 

has as its numerator the number of months 

in the period from the first day of the month 

in which Y’s first taxable use of the vehicle 

after the sale occurs (the first day of 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. 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 the first day of 

October (the month following the month of 

the first taxable use) through the end of June, 

and Y owes a section 4481 tax of $322.50 

(9/12 of $430) for the taxable period. 

Example (4). Assume the same facts as in 

Example (3)(i), except that on September 2, 

X sells the vehicle to Dealer, a dealer in 

highway motor vehicles. X may claim a 

credit or refund of $322.50. Dealer operates 


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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 of 

the following calendar year, 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. 

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 calculated under paragraph (c)(2) 

by multiplying the amount of tax that would 

be due for a full taxable period by a fraction 

which has as its numerator the number of 

months in the taxable period beginning with 

the month of first taxable use and as its 

denominator the number of months in the 

entire taxable period. The numerator is the 

number of months in the period from the first 

day of May (the month of Y’s first taxable use 

after the sale) through the end of June, and 

Y owes a section 4481 tax of $71.67 (2/12 of 

$430) for the taxable period. 

(e) Effective/applicability date. This 

section applies on and after July 1, 2015. 

For rules applicable before that date, see 

26 CFR 41.4481–1 (revised as of April 

1, 2014). 

■ 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) and 

adding paragraph (a)(3). 

■ 3. Adding a sentence at the end of 

paragraph (b). 

■ 4. Revising paragraph (c). 

The revisions and additions 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 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 paragraph (a) of 

this section may be illustrated by 

Examples (3) and (4) in § 41.4481–1(d). 

(b) * * * For provisions relating to 

penalties for aiding and abetting an 

understatement of tax liability, see 

section 6701 of the Internal Revenue 

Code. 

(c) Effective/applicability date. This 

section applies on and after July 1, 2015. 

For rules applicable before that date, see 

26 CFR 41.4481–2 (revised as of April 

1, 2014). 

■ Par. 4. Section 41.4483–3 is amended 

as follows: 

■ 1. In the fourth sentence of paragraph 

(f), 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. 

■ 2. Adding paragraph (i). 

The addition reads as follows: 

§ 41.4483–3 Exemption for trucks used for 

5,000 or fewer miles and agricultural 

vehicles used for 7,500 or fewer miles on 

public highways. 

* * * * * 

(i) Effective/applicability date. This 

section applies on and after July 1, 2015. 

For rules applicable before that date, see 

26 CFR 41.4483–3 (revised as of April 

1, 2014). 

§ 41.4483–7 [Removed] 

■ Par. 5. Section 41.4483–7 is removed. 

§ 41.6001–1 [Amended] 

■ Par. 6. Section 41.6001–1 is amended 

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 

by: 

■ 1. Removing the third sentence of 

paragraph (a). 

■ 2. In the last sentence of paragraph (a), 

removing the language ‘‘an application 

for registration which is mailed will be 

considered to be received by a State on 

the date on which it was postmarked’’ 

and adding in its place ‘‘the rules of 

section 7502 and § 301.7502–1 of this 

chapter (relating to timely mailing 

treated as timely filing) determine when 

an application for registration is 

considered to be received by a State’’. 

■ 3. Redesignating paragraph (b)(1)(i) as 

paragraph (b)(1) and revising newlyredesignated paragraph (b)(1) heading. 

■ 4. Removing and reserving paragraph 

(b)(1)(ii). 

■ 5. Redesignating paragraph (b)(4)(i) as 

paragraph (b)(4) and revising newlyredesignated paragraph (b)(4) heading. 

■ 6. Removing and reserving paragraph 

(b)(4)(ii). 

■ 7. Revising paragraph (c). 

■ 8. Adding paragraph (e). 

The revisions and addition read as 

follows: 

§ 41.6001–2 Proof of payment for State 

registration purposes. 

* * * * * 

(b) Proof of payment required—(1) In 

general. * * * 

* * * * * 

(4) Registration during certain months 

* * * 

* * * * * 

(c) Proof of payment—(1) In general. 

The proof of payment required in 

paragraph (b) of this section consists 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 also serves as 

proof of payment. Such Schedule 1 

serves 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) Acceptable substitute for receipted 

Schedule 1. For purposes of this section, 

a State must accept as proof of payment 

a photocopy of the Form 2290 (with the 

Schedule 1 attached) that was filed with 

the Internal Revenue Service for the 

vehicle being registered with sufficient 

documentation of payment of tax due at 

the time the Form 2290 was filed (such 

as a photocopy of both sides of a 

cancelled check). This substitute proof 

of payment may be used to register a 

vehicle when, for example, the 

receipted Schedule 1 has been lost, or 

when at the time required for 

registration of a vehicle, a receipted 

Schedule 1 has not been received by a 

taxpayer who has filed a Form 2290 

with respect to such vehicle. 

* * * * * 

(e) Effective/applicability date. 

Paragraph (c) of this section applies to 

registrations of highway motor vehicles 

pursuant to applications that are 

received by a State on or after July 1, 


rmajette on DSK2TPTVN1PROD with RULES
Federal Register / Vol. 79, No. 209 / Wednesday, October 29, 2014 / Rules and Regulations 64317 

2015. The rules of section 7502 and 

§ 301.7502–1 of this chapter (relating to 

timely mailing treated as timely filing) 

determine when an application for 

registration is considered to be received 

by a State. For rules applicable to 

applications before that date, see 26 CFR 

41.6001–2 (revised as of April 1, 2014). 

§ 41.6001–2T [Removed] 

■ Par. 8. Section 41.6001–2T is 

removed. 

■ Par. 9. Section 41.6011(a)–1 is 

amended by adding paragraphs (a)(4), 

(c) and (d) 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) In general. 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 of tax is claimed. 

(2) 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. 

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 of the same calendar year, A 

uses the remaining 25 vehicles. A does not 

file Form 2290 electronically but uses a paper 

Form 2290. A has failed to meet the 

requirements of section 4481(e) for the 

remaining 25 vehicles. 

Example 2. Assume the same facts as in 

Example 1 except that on August 23, 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 a return as required by 

section 4481(e). 

(d) Effective/applicability date. 

Paragraphs (a)(4) and (c) of this section 

apply to returns filed on and after July 

1, 2015. For rules applicable before that 

date, see 26 CFR 41.6011(a)–1 (revised 

as of April 1, 2014). 

■ Par. 10. Section 41.6071(a)–1 is 

amended as follows: 

■ 1. In paragraph (a) introductory text, 

the language ‘‘paragraph (b) or 

paragraph (c)’’ is removed and 

‘‘paragraph (b)’’ is added in its place. 

■ 2. Revising paragraph (c). 

■ 3. Adding paragraph (d). 

The additions and revision 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. 

(d) Effective/applicability date. 

Paragraph (c) of this section applies on 

and after July 1, 2015. For rules 

applicable before that date, see 26 CFR 

41.6071(a)–1 (revised as of April 1, 

2014). 

§ 41.6071(a)–1T [Removed] 

■ Par. 11. Section 41.6071(a)–1T is 

removed. 

§ 41.6151(a)–1 [Revised] 

■ Par. 12. Section 41.6151(a)–1 is 

revised to read as follows: 

§ 41.6151(a)–1 Time and place for paying 

tax. 

(a) In general. The tax must be paid 

at the time prescribed in § 41.6071(a)–1 

for filing the return and at the place 

prescribed in § 41.6091–1 for filing the 

return. 

(b) Effective/applicability date. This 

section applies on and after July 1, 2015. 

For rules applicable before that date, see 

26 CFR 41.6151(a)–1 and 41.6151(a)–1T 

(revised as of April 1, 2014). 

§ 41.6151(a)–1T [Removed] 

■ Par. 13. Section 41.6151(a)–1T is 

removed. 

§ 41.6156–1 [Removed] 

■ Par. 14. Section 41.6156–1 is 

removed. 

John Dalrymple, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: September 9, 2014. 

Mark J. Mazur, 

Assistant Secretary of the Treasury (Tax 

Policy). 

[FR Doc. 2014–25558 Filed 10–28–14; 8:45 am] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 180 

[EPA–HQ–OPP–2013–0729; FRL–9917–15] 

Paraquat Dichloride; Pesticide 

Tolerance 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Final rule. 

SUMMARY: This regulation establishes a 

tolerance for residues of paraquat 

dichloride in or on the tuberous and 

corm vegetables subgroup 1C. 

Interregional Research Project Number 4 

(IR–4) requested this tolerance under 

the Federal Food, Drug, and Cosmetic 

Act (FFDCA). 

DATES: This regulation is effective 

October 29, 2014. Objections and 

requests for hearings must be received 

on or before December 29, 2014, and 

must be filed in accordance with the 

instructions provided in 40 CFR part 

178 (see also Unit I.C. of the 

SUPPLEMENTARY INFORMATION). 

ADDRESSES: The docket for this action, 

identified by docket identification (ID) 

number EPA–HQ–OPP–2013–0729, is 

available at http://www.regulations.gov 

or at the Office of Pesticide Programs 

Regulatory Public Docket (OPP Docket) 

in the Environmental Protection Agency 

Docket Center (EPA/DC), West William 

Jefferson Clinton Bldg., Rm. 3334, 1301 

Constitution Ave. NW., Washington, DC 

20460–0001. The Public Reading Room 

is open from 8:30 a.m. to 4:30 p.m., 

Monday through Friday, excluding legal 

holidays. The telephone number for the 

Public Reading Room is (202) 566–1744, 

and the telephone number for the OPP 

Docket is (703) 305–5805. Please review 

the visitor instructions and additional 

information about the docket available 

at http://www.epa.gov/dockets. 

FOR FURTHER INFORMATION CONTACT: 

Susan Lewis, Registration Division 

(7505P), Office of Pesticide Programs, 

Environmental Protection Agency, 1200 

Pennsylvania Ave. NW., Washington, 

DC 20460–0001; main telephone 

number: (703) 305–7090; email address: 

RDFRNotices@epa.gov. 

SUPPLEMENTARY INFORMATION: 

I. General Information 

A. Does this action apply to me? 

You may be potentially affected by 

this action if you are an agricultural 

producer, food manufacturer, or 

pesticide manufacturer. The following 

list of North American Industrial 

Classification System (NAICS) codes is 

not intended to be exhaustive, but rather 


rmajette on DSK2TPTVN1PROD with RULES