Federal Register / Vol. 66, No. 44 / Tuesday, March 6, 2001 / Rules and Regulations 13429

§ 1.925(b)–1T [Amended]

Par. 4. Section 1.925(b)–1T is

amended by removing the last sentence

of paragraph (b)(3)(i).

Robert E. Wenzel,

Deputy Commissioner of Internal Revenue.

Dated: February 28, 2001.

Pamela F. Olson,

Acting Assistant Secretary of the Treasury.

[FR Doc. 01–5428 Filed 3–2–01; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8941]

RIN 1545–AX87

Obligations of States and Political

Subdivisions; Correction

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Correction to final and

temporary regulations.

SUMMARY: This document contains a

correction to final and temporary

regulations, TD 8941, which were

published in the Federal Register on

Thursday, January 18, 2001 (66 FR

4661). These regulations provide

guidance to issuers of tax-exempt bonds

for output facilities.

DATES: This correction is effective

January 19, 2001.

FOR FURTHER INFORMATION CONTACT: Rose

M. Weber (202) 622–3980 (not a toll-free

number).

SUPPLEMENTARY INFORMATION:

Background

The final and temporary regulations

that are the subject of this correction are

under sections 141 and 142 of the

Internal Revenue Code.

Need for Correction

As published, TD 8941 contains an

error which may prove to be misleading

and is in need of clarification.

Correction of Publication

Accordingly, the publication of final

and temporary regulations, TD 8941,

which are the subject of FR Doc. 01–

1412, is corrected as follows:

On page 4661, column 1, in the

preamble under the paragraph heading

‘‘Paperwork Reduction Act’’ , last line of

the first paragraph, the language

‘‘number 1545–’’ is corrected to read

‘‘number 1545–1730’’.

Cynthia Grigsby,

Chief, Regulations Unit, Office of Special

Counsel (Modernization & Strategic

Planning).

[FR Doc. 01–5282 Filed 3–5–01; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco and

Firearms

27 CFR Part 9

[T.D. ATF–445; RE: Notice No. 904]

RIN 1512–AA07

West Elks Viticultural Area (2000R–

257P)

AGENCY: Bureau of Alcohol, Tobacco

and Firearms (ATF), Treasury

ACTION: Final rule, Treasury decision.

SUMMARY: This final rule establishes a

viticultural area to be known as ‘‘West

Elks,’’ located in Delta County,

Colorado. This action is the result of a

petition filed on behalf of several grape

growers and winery owners in the area.

The establishment of viticultural areas

and the subsequent use of viticultural

area names as appellations of origin in

wine labeling and advertising allow

wineries to designate the specific areas

where the grapes used to make the wine

were grown. This enables consumers to

better identify the wines they may

purchase.

EFFECTIVE DATE: May 7, 2001.

FOR FURTHER INFORMATION CONTACT: Lisa

M. Gesser, Regulations Division, Bureau

of Alcohol, Tobacco and Firearms, 650

Massachusetts Avenue, NW.,

Washington, DC 20226 (202–927–9347).

SUPPLEMENTARY INFORMATION:

1. Background on Viticultural Areas

What Is ATF’s Authority To Establish a

Viticultural Area?

On August 23, 1978, ATF published

Treasury Decision ATF–53 (43 FR

37672, 54624). This decision revised the

regulations in 27 CFR part 4, Labeling

and Advertising of Wine, to allow the

establishment of definitive viticultural

areas. The regulations allow the name of

an approved viticultural area to be used

as an appellation of origin in the

labeling and advertising of wine.

On October 2, 1979, ATF published

Treasury Decision ATF–60 (44 FR

56692) which added a new part 9 to 27

CFR, American Viticultural Areas, for

providing the listing of approved

American viticultural areas, the names

of which may be used as appellations of

origin.

What Is the Definition of an American

Viticultural Area?

Section 4.25a(e)(1), title 27, CFR,

defines an American viticultural area as

a delimited grape-growing region

distinguishable by geographical

features. Viticultural features such as

soil, climate, elevation, topography, etc.,

distinguish it from surrounding areas.

What Is Required To Establish a

Viticultural Area?

Any interested person may petition

ATF to establish a grape-growing region

as a viticultural area. The petition

should include:

• Evidence that the name of the

proposed viticultural area is locally

and/or nationally known as referring to

the area specified in the petition;

• Historical or current evidence that

the boundaries of the viticultural area

are as specified in the petition;

• Evidence relating to the

geographical features (climate, soil,

elevation, physical features, etc.) that

distinguish the viticultural features of

the proposed area from surrounding

areas;

• A description of the specific

boundaries of the viticultural area,

based on features that can be found on

United States Geological Survey

(U.S.G.S.) maps of the largest applicable

scale; and

• A copy of the appropriate U.S.G.S.

map(s) with the boundaries prominently

marked.

2. West Elks Petition

ATF received a petition from Barbara

E. Heck proposing to establish a

viticultural area in Delta County,

Colorado, known as ‘‘West Elks.’’ The

area encompasses approximately 75

square miles. Over 84 acres of vineyards

are currently planted in West Elks and

the area presently boasts eighteen

vineyard and/or winery businesses.

Notice of Proposed Rulemaking

In response to the petition, ATF

published a notice of proposed

rulemaking, Notice No. 904, in the

Federal Register on October 16, 2000,

(65 FR 61129), proposing the

establishment of the West Elks

viticultural area. The notice requested

comments from interested persons by

December 15, 2000.

Comments on Notice of Proposed

Rulemaking

No comments were received as a

result of Notice No. 904.