[Federal Register Volume 61, Number 137 (Tuesday, July 16, 1996)]
[Proposed Rules]
[Pages 37022-37023]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-17997]


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DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco and Firearms

27 CFR Part 53

[Notice No. 831]
RIN 1512-AB42


Manufacturers Excise Taxes-Firearms and Ammunition (95R-055P)

AGENCY: Bureau of Alcohol, Tobacco and Firearms (ATF), Department of 
the Treasury.

ACTION: Proposed rule; request for comments on temporary regulations.

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SUMMARY: In the Rules and Regulations portion of this Federal Register, 
the Bureau of Alcohol, Tobacco and Firearms (ATF) is issuing temporary 
regulations to simplify the regulations in 27 CFR Part 53 relating to 
exemption certificates. The regulations are being revised to give 
taxpayers the option of using a preprinted document as exemption 
certificates and vendor(vendee) statements or designing their own 
certificates and statements using specified information. ATF is 
requesting comments on the temporary regulations before issuing the 
final regulations.

DATES: Written comments must be received on or before October 15, 1996.

ADDRESSES: Send written comments to: Chief, Regulations Branch, Bureau 
of Alcohol, Tobacco and Firearms, P.O. Box 50221, Washington, DC 20226-
0221.

FOR FURTHER INFORMATION CONTACT: Mary Lou Blake, Regulations Branch, 
Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Ave., NW, 
Washington, DC 20226; (202-927-8210).

SUPPLEMENTARY INFORMATION:

Executive Order 12866

    It has been determined that this proposed rule is not a significant 
regulatory action as defined in E.O. 12866. Therefore, a regulatory 
assessment is not required.

Regulatory Flexibility Act

    It is hereby certified that this proposed regulation will not have 
a significant economic impact on a substantial number of small entities 
or impose or otherwise cause an increase in the reporting, 
recordkeeping or other compliance burdens on a substantial number of 
small entities. The factual basis for such certification is that this 
revision does not add any new requirement for reporting or 
recordkeeping. This revision serves only to clarify and streamline 
current regulatory requirements. Pursuant to section 7805(f) of the 
Internal Revenue Code, this proposed regulation has been submitted to 
the Chief Counsel for Advocacy of the Small Business Administration for 
comment on its impact on small business.

Paperwork Reduction Act

    The provisions of the Paperwork Reduction Act of 1980, Public Law 
96-511, 44 U.S.C. chapter 35, and its implementing regulations, 5 CFR 
part 1329, do not apply to this notice because there are no new 
reporting or recordkeeping requirements.

Public Participation

    ATF requests comments on the proposed regulations from all 
interested persons. Comments received on or before the closing date 
will be carefully considered. Comments received after that date will be 
given the same consideration if it is practical to do so, but assurance 
of consideration cannot be given except as to comments received on or 
before the closing date.
    ATF will not recognize any material in comments as confidential. 
Comments may be disclosed to the public. Any material which the 
commenter considers to be confidential or inappropriate for disclosure 
to the public should not be included in the comment. The name of the 
person submitting a comment is not exempt from disclosure.
    Any interested person who desires an opportunity to comment orally 
at a public hearing should submit his or her request in writing, to the 
Director within the 60-day comment period. The Director, however, 
reserves the right to determine, in light of all circumstances, whether 
a public hearing is necessary.

[[Page 37023]]

    The temporary regulations in this issue of the Federal Register 
amend the regulations in 27 CFR Part 53. For the text of the temporary 
regulations, see T.D. ATF-380 published in the Rules and Regulations 
section of this issue of the Federal Register.

Drafting Information

    The author of this document is Mary Lou Blake, Regulations Branch, 
Bureau of Alcohol, Tobacco and Firearms.

    Signed: May 30, 1996.
Bradley A. Buckles,
Acting Director.

    Approved: June 10, 1996.
John P. Simpson,
Deputy Assistant Secretary (Regulatory, Tariff and Trade Enforcement).
[FR Doc. 96-17997 Filed 7-15-96; 8:45 am]
BILLING CODE 4810-31-P