[Federal Register Volume 61, Number 108 (Tuesday, June 4, 1996)]
[Rules and Regulations]
[Page 28053]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-13721]



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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 40 and 48

[TD 8659]
RIN 1545-AR92


Gasoline and Diesel Fuel Excise Tax; Registration Requirements; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains corrections to final regulations [TD 
8659] which were published in the Federal Register for Thursday, March 
14, 1996 (61 FR 10450). The final regulations relate to the taxes on 
gasoline and diesel fuel reflecting and implementing certain changes 
made by the Omnibus Budget Reconciliation Act of 1993.

EFFECTIVE DATE: March 14, 1996.

FOR FURTHER INFORMATION CONTACT: Frank Boland (202) 622-3130 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are subject to these corrections are 
under sections 4081 and 4101 of the Internal Revenue Code.

Need for Correction

    As published, [TD 8659] contains errors that are in need of 
clarification.

Correction of Publication

    Accordingly, the publication of final regulations which are the 
subject of FR Doc. 96-5586 is corrected as follows:


Sec. 48.4101-1   [Corrected]

    On page 10460, column 2, paragraph (f)(3)(ii)(D), lines 4 and 5 are 
corrected by merging the two lines to read ``paragraph (j) of this 
section, without regard to''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 96-13721 Filed 6-3-96; 8:45 am]
BILLING CODE 4830-01-P