[Federal Register Volume 61, Number 219 (Tuesday, November 12, 1996)]
[Rules and Regulations]
[Pages 58004-58009]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-28404]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 40, 48, 49, 301, 601, and 602

[TD 8685]
RIN 1545-AT25


Deposits of Excise Taxes

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations.

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SUMMARY: This document contains final regulations relating to deposits 
of excise taxes. These regulations reflect changes to the law made by 
the Uruguay Round Agreements Act and affect persons required to make 
deposits of excise taxes. This document also removes obsolete excise 
tax regulations.

EFFECTIVE DATE: November 12, 1996.

FOR FURTHER INFORMATION CONTACT: Ruth Hoffman, (202) 622-3130 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The Uruguay Round Agreements Act of 1994 amended sections 6302 (e) 
and (f) (relating to deposits of excise taxes). As amended, effective 
January 1, 1995, these provisions require an additional deposit in 
September of each year of all excise taxes except those imposed by 
section 4261 or 4271 (relating to air transportation). The taxes 
imposed by sections 4261 and 4271 are scheduled to expire on December 
31, 1996. If those taxes are reinstated, they will be subject to the 
new deposit provisions beginning on January 1, 1997.
    Temporary regulations (TD 8616) were published in the Federal 
Register on August 29, 1995 (60 FR 44758), along with a notice of 
proposed rulemaking (PS-8-95) cross-referencing the temporary 
regulations (60 FR 44788). No written comments were received and no 
public hearing was held. The proposed regulations are adopted as 
revised by this Treasury decision and the corresponding temporary 
regulations are removed. Explanation of revisions
    The temporary regulations provide rules implementing the changes 
made by the Act in a separate regulations section (Sec. 40.6302(c)-5T). 
Instead of finalizing that section, this document incorporates the 
amendments made by the temporary regulations into the text of 
Secs. 40.6302(c)-1 through 40.6302(c)-4.
    To reflect changes in technology, the 14-day rule under 
Sec. 40.6302(c)-4 is amended to apply to deposits made by electronic 
funds transfer.
    In addition, the rules set forth in Secs. 601.104(a)(5) and 
601.403(c)(2), relating to persons required to collect and pay over 
tax, have been combined, revised, and moved to part 49 as Sec. 49.4291-
1.

Removal of obsolete regulations; amendments to table of OMB control 
numbers

    This document removes obsolete excise tax regulations under part 
601 and obsolete cross-references under part 301. Also removed are 
obsolete regulations relating to matters now under the jurisdiction of 
the Bureau of Alcohol, Tobacco, and Firearms (ATF). Generally, 
regulations pertaining to ATF procedural rules are in 27 CFR parts 70 
and 71.
    In addition, this document updates various entries in the Table of 
OMB Numbers contained in part 602.

Special Analyses

    It has been determined that this Treasury decision is not a 
significant regulatory action as defined in EO 12866. Therefore, a 
regulatory assessment is not required. It also has been determined that 
section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) 
and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to 
these regulations, and, therefore, a Regulatory Flexibility Analysis is 
not required. Pursuant to section 7805(f) of the Internal Revenue Code, 
the notice of proposed rulemaking preceding these regulations was 
submitted to the Chief Counsel for Advocacy of the Small Business 
Administration for comment on its impact on small business.

Drafting Information

    The principal author of these regulations is Ruth Hoffman, Office 
of Assistant Chief Counsel (Passthroughs and Special Industries). 
However, other personnel from the IRS and Treasury Department 
participated in their development.

List of Subjects

26 CFR Parts 40 and 48

    Excise taxes, Reporting and recordkeeping requirements.

26 CFR Part 49

    Excise taxes, Reporting and recordkeeping requirements, Telephone, 
Transportation.

26 CFR Part 301

    Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income 
taxes, Penalties, Reporting and recordkeeping requirements.

26 CFR Part 601

    Administrative practice and procedure, Freedom of information, 
Reporting and recordkeeping requirements, Taxes.

26 CFR Part 602

    Reporting and recordkeeping requirements.

Adoption of Amendments to the Regulations

    Accordingly, 26 CFR parts 40, 48, 49, 301, 601, and 602 are amended 
as follows:

PART 40--EXCISE TAX PROCEDURAL REGULATIONS

    Paragraph 1. The authority citation for part 40 continues to read 
in part as follows:

    Authority: 26 U.S.C. 7805 * * *


[[Page 58005]]


    Par. 1a. Section 40.6011(a)-1 is amended as follows:
    1. Paragraph (c) is amended by adding a sentence to the end of the 
paragraph.
    2. Paragraph (d) is removed.
    The addition reads as follows:


Sec. 40.6011(a)-1   Returns.

* * * * *
    (c) * * * For provisions relating to obligations of a person 
required to collect and pay over facilities and services excise taxes, 
see Sec. 49.4291-1 of this chapter.


Sec. 40.6011(a)-2(b)(2)   [Amended]

    Par. 2. Section 40.6011(a)-2(b)(2) is amended by removing the 
reference ``Sec. 40.6302(c)-1(e)(2)'' and adding ``Sec. 40.6302(c)-
1(f)(2)'' in its place.
    Par. 3. Section 40.6302(c)-1 is amended as follows:
    1. Paragraph (a) is amended by removing the parenthetical 
``(relating to taxes imposed on gasoline by section 4081)'' from the 
last sentence and adding ``(relating to section 4081 taxes)'' in its 
place.
    2. Paragraph (b)(1)(i) is amended by removing the reference 
``paragraph (e)'' and adding ``paragraph (f)'' in its place.
    3. Paragraph (b)(1)(ii) is removed and paragraph (b)(1)(iii) is 
redesignated as paragraph (b)(1)(ii).
    4. Paragraph (b)(5)(ii) is removed and paragraph (b)(5)(iii) is 
redesignated as paragraph (b)(5)(ii).
    5. Newly designated paragraph (b)(5)(ii) is amended by removing the 
reference ``paragraph (e)(3)'' and adding ``paragraph (f)(3)'' in its 
place.
    6. Paragraph (b)(6)(ii) is amended by removing the language 
``paragraph (b)(6)(iii) of this section (relating to deposits of 
gasoline tax for September)'' and adding ``paragraph (e) of this 
section (relating to deposits of 9-day rule taxes for September)'' in 
its place.
    7. Paragraph (b)(6)(iii) is removed.
    8. Paragraphs (c)(2)(i)(A) and (c)(2)(iii)(B) are amended by 
removing the parenthetical ``(16.67 percent)''.
    9. Paragraph (c)(2)(iv) is removed.
    10. Paragraph (c)(3)(iii) is removed and paragraph (c)(3)(iv) is 
redesignated as paragraph (c)(3)(iii).
    11. Paragraph (g) is removed.
    12. Paragraphs (e) and (f) are redesignated as paragraphs (f) and 
(g), respectively, and a new paragraph (e) is added.
    13. Newly designated paragraph (f)(3)(ii) is amended by removing 
the reference ``paragraph (e)(3)'' and adding ``paragraph (f)(3)'' in 
its place.
    The addition reads as follows:


Sec. 40.6302(c)-1   Use of Government depositaries.

* * * * *
    (e) Special rules for September--(1) Deposits required. In the case 
of deposits of 9-day rule taxes for the second semimonthly period in 
September, separate deposits are required for the period September 
16th-26th and the period September 27th-30th.
    (2) Amount of deposit. The deposits of 9-day rule taxes for the 
period September 16th-26th and the period September 27th-30th must be 
not less than the amount of net tax liability for 9-day rule taxes 
incurred during the respective periods. The net tax liability incurred 
during these periods may be computed by--
    (i) Determining the amount of net tax liability reasonably expected 
to be incurred during the second semimonthly period in September;
    (ii) Treating \11/15\ of that amount as the net tax liability 
incurred during the period September 16th-26th; and
    (iii) Treating the remainder of the amount determined under 
paragraph (e)(2)(i) of this section (adjusted to reflect net tax 
liability actually incurred through the end of September) as the net 
tax liability incurred during the period September 27th-30th.
    (3) Time to deposit--(i) In general. The deposit of 9-day rule 
taxes required for the period beginning September 16th must be made by 
September 29. The deposit required for the period ending September 30th 
must be made at the time prescribed in paragraph (b)(6)(i) of this 
section for making deposits for the second semimonthly period in 
September.
    (ii) Due date on Saturday or Sunday. A deposit that would otherwise 
be due on September 29 must be made by September 28 if September 29 is 
a Saturday and by September 30 if September 29 is a Sunday.
    (4) Safe harbor rule based on look-back quarter liability. The safe 
harbor rule in paragraph (c)(2)(i) of this section does not apply to 9-
day rule taxes for the third calendar quarter unless--
    (i) The deposit of 9-day rule taxes for the period September 16th-
26th is not less than \11/90\ of the net tax liability reported for 9-
day rule taxes for the look-back quarter; and
    (ii) The total deposit of 9-day rule taxes for the second 
semimonthly period in September is not less than \1/6\ of the net tax 
liability reported for 9-day rule taxes for the look-back quarter.
    (5) Safe harbor rule based on current liability. The safe harbor 
rule of paragraph (c)(3)(i) of this section does not apply to 9-day 
rule taxes for the third calendar quarter unless--
    (i) The deposit of 9-day rule taxes for the period September 16th-
26th is not less than 69.67 percent of the net tax liability for 9-day 
rule taxes for the second semimonthly period in September; and
    (ii) The total deposit of 9-day rule taxes for the second 
semimonthly period in September is not less than 95 percent of the net 
tax liability for 9-day rule taxes for that semimonthly period.
    (6) Persons not required to use electronic funds transfer. In the 
case of a person that is not required to deposit excise taxes by 
electronic funds transfer (a non-EFT depositor), the rules of this 
paragraph (e) apply with the following modifications:
    (i) The periods for which separate deposits must be made are 
September 16th-25th and September 26th-30th.
    (ii) The deposit required for the period beginning September 16th 
must be made by September 28. A deposit that would otherwise be due on 
September 28 must be made by September 27 if September 28 is a Saturday 
and by September 29 if September 28 is a Sunday.
    (iii) The generally applicable fractions and percentage are 
modified to reflect the different deposit periods in accordance with 
the following table:

------------------------------------------------------------------------
   Generally applicable fractions and       Modifications for non-EFT   
               percentage                           depositors          
------------------------------------------------------------------------
11/15..................................  10/15.                         
11/90..................................  10/90.                         
69.67 percent..........................  63.33 percent.                 
------------------------------------------------------------------------

    (7) Effective date. This paragraph (e) is effective August 1, 1995, 
for all 9-day rule taxes except those imposed by section 4261 or 4271. 
For taxes imposed by section 4261 or 4271, this paragraph (e) applies 
beginning January 1, 1997.
* * * * *
    Par. 4. Section 40.6302(c)-2 is amended as follows:
    1. Paragraphs (b)(2)(i)(A) and (b)(2)(ii)(B) are amended by 
removing the parenthetical ``(16.67 percent)''.
    2. Paragraph (c) is revised.
    The revision reads as follows:


Sec. 40.6302(c)-2  Special rules for use of Government depositaries 
under section 4681.

* * * * *
    (c) Special rules for September--(1) Deposits required. In the case 
of deposits of 30-day rule taxes for the first semimonthly period in 
September, separate deposits are required for the period September 1st-
11th and the period September 12th-15th.
    (2) Amount of deposit. The deposits of 30-day rule taxes for the 
period September 1st-11th and the period September 12th-15th must be 
not less

[[Page 58006]]

than the amount of net tax liability for 30-day rule taxes incurred 
during the respective periods. The net tax liability incurred during 
these periods may be computed by--
    (i) Determining the amount of net tax liability incurred during the 
first semimonthly period in September (or, if semimonthly liability is 
computed by dividing monthly liability by two, the amount reasonably 
expected to be incurred);
    (ii) Treating \11/15\ of that amount as the net tax liability 
incurred during the period September 1st-11th; and
    (iii) Treating the remainder of the amount determined under 
paragraph (c)(2)(i) of this section (adjusted, if that amount is based 
on reasonable expectations, to reflect net tax liability actually 
incurred through the end of September) as the net tax liability 
incurred during the period September 12th-15th.
    (3) Time to deposit--(i) In general. The deposit required for the 
period beginning September 1st and the deposit for the second 
semimonthly period in August must be made by September 29. The deposit 
required for the period ending September 15th must be made at the time 
prescribed in paragraph (b)(1)(i) of this section for making deposits 
for the first semimonthly period in September.
    (ii) Due date on Saturday or Sunday. A deposit that would otherwise 
be due on September 29 must be made by September 28 if September 29 is 
a Saturday and by September 30 if September 29 is a Sunday.
    (4) Safe harbor rule based on look-back quarter liability. The safe 
harbor rule of paragraph (b)(2)(i) of this section does not apply for 
the third calendar quarter unless--
    (i) The deposit of 30-day rule taxes for the period September 1st-
11th is not less than \11/90\ of the net tax liability reported for 30-
day rule taxes for the look-back quarter; and
    (ii) The total deposit of 30-day rule taxes for the first 
semimonthly period in September is not less than \1/6\ of the net tax 
liability reported for 30-day rule taxes for the look-back quarter.
    (5) Safe harbor rule based on current liability. The safe harbor 
rule of paragraph (b)(3) of this section does not apply for the third 
calendar quarter unless--
    (i) The deposit of 30-day rule taxes for the period September 1st-
11th is not less than 69.67 percent of the net tax liability for 30-day 
rule taxes for the first semimonthly period in September; and
    (ii) The total deposit of 30-day rule taxes for the first 
semimonthly period in September is not less than 95 percent of the net 
tax liability for 30-day rule taxes for that semimonthly period.
    (6) Persons not required to use electronic funds transfer. In the 
case of a person that is not required to deposit excise taxes by 
electronic funds transfer (a non-EFT depositor), the rules of this 
paragraph (c) apply with the following modifications:
    (i) The periods for which separate deposits must be made are 
September 1st-10th and September 11th-15th.
    (ii) The deposit required for the period beginning September 1st 
and the deposit required for the second semimonthly period in August 
must be made by September 28. A deposit that would otherwise be due on 
September 28 must be made by September 27 if September 28 is a Saturday 
and by September 29 if September 28 is a Sunday.
    (iii) The generally applicable fractions and percentage are 
modified to reflect the different deposit periods in accordance with 
the following table:

------------------------------------------------------------------------
   Generally applicable fractions and       Modifications for non-EFT   
               percentage                           depositors          
------------------------------------------------------------------------
11/15..................................  10/15.                         
11/90..................................  10/90.                         
69.67 percent..........................  63.33 percent.                 
------------------------------------------------------------------------

    (7) Effective date. This paragraph (c) is effective August 1, 1995.
    Par. 5. Section 40.6302(c)-3 is amended as follows:
    1. In paragraph (b)(1)(ii), first sentence, the language ``deposits 
to'' is removed and ``deposits of'' is added in its place.
    2. In paragraph (b)(3), first sentence, the language ``durina'' is 
removed and ``during a'' is added in its place.
    3. Paragraphs (f) and (g) are redesignated as paragraphs (g) and 
(h), respectively, and a new paragraph (f) is added.
    4. In newly designated paragraph (h), first sentence, the language 
``This section'' is removed and ``Except as otherwise provided, this 
section'' is added in its place.
    The addition reads as follows:


Sec. 40.6302(c)-3  Special rules for use of Government depositaries 
under chapter 33.

* * * * *
    (f) Special rules for September--(1) Deposits required. In the case 
of alternative method taxes charged (that is, included in amounts 
billed or tickets sold) during the first semimonthly period in 
September, separate deposits are required for the taxes charged during 
the period September 1st-11th and the period September 12th-15th.
    (2) Time to deposit--(i) In general. The deposit required for 
alternative method taxes charged during the period beginning September 
1st must be made by September 29. The deposit required for alternative 
method taxes charged during the period ending September 15th must be 
made at the time prescribed in paragraph (c) of this section for making 
deposits for the first semimonthly period in October.
    (ii) Due date on Saturday or Sunday. A deposit that would otherwise 
be due on September 29 must be made by September 28 if September 29 is 
a Saturday and by September 30 if September 29 is a Sunday.
    (3) Amount of deposit. The deposits of alternative method taxes 
required for the period September 1st-11th and the period September 
12th-15th must be not less than the amount of alternative method taxes 
charged during the respective periods. The amount of alternative method 
taxes charged during these periods may be computed by--
    (i) Determining the net amount of alternative method taxes 
reflected in the separate account for the first semimonthly period in 
September (or one-half of the net amount of alternative method taxes 
reasonably expected to be reflected in the separate account for the 
month of September);
    (ii) Treating \11/15\ of that amount as the amount of taxes charged 
during the period September 1st-11th; and
    (iii) Treating the remainder of the amount determined under 
paragraph (f)(3)(i) of this section (adjusted, if that amount is based 
on reasonable expectations, to reflect actual taxes charged through the 
end of September) as the amount charged during the period September 
12th-15th.
    (4) Safe harbor rule based on look-back quarter liability. The safe 
harbor rule of Sec. 40.6302(c)-1(c)(2)(i) does not apply for the fourth 
calendar quarter unless--
    (i) The deposit for alternative method taxes charged during the 
period September 1st-11th is not less than \11/90\ of the net tax 
liability reported for alternative method taxes for the look-back 
quarter; and
    (ii) The total deposit for alternative method taxes charged during 
the first semimonthly period in September is not less than \1/6\ of the 
net tax liability reported for alternative method taxes for the look-
back quarter.
    (5) Safe harbor rule based on current liability. The safe harbor 
rule of Sec. 40.6302(c)-1(c)(3)(i) does not apply for the fourth 
calendar quarter unless--
    (i) The deposit for alternative method taxes charged during the 
period September 1st-11th is not less than 69.67 percent of the 
alternative method

[[Page 58007]]

taxes charged during the first semimonthly period in September; and
    (ii) The total deposit for alternative method taxes charged during 
the first semimonthly period in September is not less than 95 percent 
of the alternative method taxes charged during that semimonthly period.
    (6) Persons not required to use electronic funds transfer. In the 
case of a person that is not required to deposit excise taxes by 
electronic funds transfer (a non-EFT depositor), the rules of this 
paragraph (f) apply with the following modifications:
    (i) The taxes for which separate deposits must be made are the 
taxes charged during the periods September 1st-10th and September 11th-
15th.
    (ii) The deposit required for taxes charged during the period 
beginning September 1st must be made by September 28. A deposit that 
would otherwise be due on September 28 must be made by September 27 if 
September 28 is a Saturday and by September 29 if September 28 is a 
Sunday.
    (iii) The generally applicable fractions and percentage are 
modified to reflect the different deposit periods in accordance with 
the following table:

------------------------------------------------------------------------
   Generally applicable fractions and       Modifications for non-EFT   
               percentage                           depositors          
------------------------------------------------------------------------
11/15..................................  10/15.                         
11/90..................................  10/90.                         
69.67 percent..........................  63.33 percent.                 
------------------------------------------------------------------------

    (7) Effective date. This paragraph (f) is effective August 1, 1995, 
for all taxes except those imposed by section 4261 or 4271. For taxes 
imposed by section 4261 or 4271, this paragraph (f) applies beginning 
January 1, 1997.
* * * * *
    Par. 6. Section 40.6302(c)-4 is amended as follows:
    1. Paragraph (a) is amended by revising the first sentence and 
removing the second sentence.
    2. Paragraph (b)(1) is amended by removing the language ``transfer 
between accounts with the same Government depositary'' in the first 
sentence and adding ``electronic funds transfer'' in its place.
    3. Paragraph (d) is redesignated as paragraph (e) and a new 
paragraph (d) is added.
    4. Newly designated paragraph (e) is amended by removing the 
language ``Highway Act'' and adding ``Highway Revenue Act'' in its 
place.
    The revision and addition read as follows:


Sec. 40.6302(c)-4  Special rule for use of Government depositaries 
under section 4081.

    (a) Overview. This section sets forth a special rule for deposits 
of taxes imposed by section 4081.* * *
* * * * *
    (d) Special rules for September. Deposits of 14-day rule taxes for 
the second semimonthly period in September must be made in the manner 
prescribed by Sec. 40.6302(c)-1(e) applied with the following 
modifications:
    (1) Each reference to 9-day rule taxes is treated, instead, as a 
reference to 14-day rule taxes.
    (2) The deposit required for the period ending September 30th must 
be made at the time prescribed in paragraph (b) of this section (rather 
than at the time prescribed in Sec. 40.6302(c)-1(b)(6)(i)).
* * * * *


Sec. 40.6302(c)-5T  [Removed]

    Par. 7. Section 40.6302(c)-5T is removed.


Sec. 40.9999-1  [Amended]

    Par. 8. Section 40.9999-1 is amended as follows:
    1. Example 1(iii) is amended by removing the parenthetical 
``(Sec. 40.6302(c)-1(e)(2))'' and adding ``(Sec. 40.6302(c)-1(f)(2))'' 
in its place.
    2. Example 3 is amended by:
    a. Removing the language ``diesel fuel'' and adding ``aviation 
fuel'' in its place in the following locations:
    i. Example 3, heading.
    ii. Example 3(i)(1), each time it appears in the first sentence.
    iii. Example 3(i)(1), second and third sentences.
    iv. Example 3(i)(4), second sentence.
    v. Example 3(ii), fourth and seventh sentences.
    vi. Example 3(iii), third sentence.
    vii. Example 3(iv), second sentence.
    b. In Example 3(iii), second sentence, removing the parenthetical 
``(Sec. 40.6302(c)-1(e)(3))'' and adding ``(Sec. 40.6302(c)-1(f)(3))'' 
in its place.

PART 48--MANUFACTURERS AND RETAILERS EXCISE TAXES

    Par. 9. The authority citation for part 48 continues to read in 
part as follows:

    Authority: 26 U.S.C. 7805 * * *


Sec. 48.4082-2  [Amended]

    Par. 9a. In Sec. 48.4082-2, paragraph (a) is amended by removing 
the reference ``section 6714'' and adding ``section 6715'' in its 
place.


Sec. 48.4083-1  [Amended]

    Par. 10. Section 48.4083-1 is amended as follows:
    1. In paragraph (b)(1) introductory text, first sentence, the 
reference ``section 6714(a)'' is removed and ``section 6715(a)'' is 
added in its place.
    2. In paragraph (d)(1), second sentence, the reference ``section 
6714'' is removed and ``section 6715'' is added in its place.


Sec. 48.6427-7  [Removed]

    Par. 11. Section 48.6427-7 is removed.


Sec. 48.6714-1  [Redesignated as Sec. 48.6715-1]

    Par. 12. Section 48.6714-1 is redesignated as Sec. 48.6715-1.
    Par. 13. In newly designated Sec. 48.6715-1, the first and second 
sentences of paragraph (a) introductory text are amended by removing 
the reference ``section 6714(a)'' and adding ``section 6715(a)'' in its 
place.

PART 49--FACILITIES AND SERVICES EXCISE TAXES

    Par. 14. The authority citation for part 49 continues to read as 
follows:

    Authority: 26 U.S.C. 7805.

    Par. 14a. Subpart F, consisting of Sec. 49.4291-1, is added to read 
as follows:

Subpart F--Collection of Tax By Persons Receiving Payment


Sec. 49.4291-1  Persons receiving payment must collect tax.

    Except as otherwise provided in section 4263(a), every person 
receiving any payment for facilities or services on which a tax is 
imposed upon the payor thereof under chapter 33 shall collect the 
amount of the tax from the person making that payment. Under section 
7501, all taxes collected in this manner are held by the collecting 
agent in trust for the United States. If the person from whom the tax 
is required to be collected refuses to pay it or if for any reason it 
is impossible for the collecting agent to collect the tax from that 
person, the collecting agent is required to report to the district 
director the name and address of that person, the nature of the 
facility provided or service rendered, the amount paid therefore, and 
the date on which paid. Upon receipt of this information the district 
director will proceed against the person to whom the facilities were 
provided or the services rendered to assert the amount of tax due, 
affording that person the same district conference, protest, and 
appellate rights as are available to other excise taxpayers. In 
addition, when a field or office audit of a collecting agent's records, 
or of a taxpayer's records, discloses that the collecting agent failed 
during prior reporting

[[Page 58008]]

periods to collect taxes due, the district director may assert those 
taxes directly against the person to whom the facilities were provided 
or the services rendered, whether or not the collecting agent had 
attempted collection or the person liable for the tax had refused 
payment thereof.

PART 301--PROCEDURE AND ADMINISTRATION

    Par. 15. The authority citation for part 301 continues to read in 
part as follows:

    Authority: 26 U.S.C. 7805 * * *


Sec. 301.6156-1  [Removed]

    Par. 15a. Section 301.6156-1 is removed.


Sec. 301.6206-1  [Removed]

    Par. 16. Section 301.6206-1 is removed.


Secs. 301.6415-1 through 301.6421-1 and 301.6423-1  [Removed]

    Par. 17. Sections 301.6415-1 through 301.6421-1 and 301.6423-1 are 
removed.


Sec. 301.6675-1  [Removed]

    Par. 18. Section 301.6675-1 is removed.
    Par. 19. The undesignated center heading following Sec. 301.6905-1 
is revised to read as follows:

Licensing

    Par. 20. The undesignated center heading preceding Sec. 301.7001-1 
is removed.
    Par. 21. The undesignated center heading preceding Sec. 301.7011-1 
is removed.


Sec. 301.7011-1  [Removed]

    Par. 22. Section 301.7011-1 is removed.


Sec. 301.7232-1  [Removed]

    Par. 23. Section 301.7232-1 is removed.


Sec. 301.7328-1  [Removed]

    Par. 24. Section 301.7328-1 is removed.

PART 601--STATEMENT OF PROCEDURAL RULES

    Par. 25. The authority citation for part 601 continues to read as 
follows:

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


Sec. 601.101  [Amended]

    Par. 25a. Section 601.101 is amended as follows:
    1. Paragraph (b) is amended by removing the seventh sentence and 
the last sentence.
    2. Paragraph (c) is removed.
    Par. 26. Section 601.102 is amended as follows:
    1. Paragraphs (b)(2)(i) and (b)(2)(ii) are revised.
    2. Paragraphs (b)(2)(iii), (b)(2)(iv), and (c) are removed.
    The revisions read as follows:


Sec. 601.102  Classification of taxes collected by the Internal Revenue 
Service.

* * * * *
    (b) * * *
    (2) * * *
    (i) Employment taxes.
    (ii) Miscellaneous excise taxes collected by return.
* * * * *


Sec. 601.104  [Amended]

    Par. 27. Section 601.104 is amended as follows:
    1. Paragraphs (a)(4) and (a)(5) are removed.
    2. Paragraph (c)(4) is amended by removing the eighth and ninth 
sentences.


Sec. 601.201  [Amended]

    Par. 28. In Sec. 601.201, paragraph (a)(2) is amended by removing 
the last sentence.


Sec. 601.202  [Amended]

    Par. 29. In Sec. 601.202, paragraph (c)(1) is amended by removing 
the parenthetical ``(other than the manufacturers excise tax on 
firearms arising from application of sections 4181 and 4182 of the 
Internal Revenue Code of 1954)''.


Sec. 601.203  [Amended]

    Par. 30. In Sec. 601.203, paragraph (a)(1) is amended by removing 
the last sentence.

Subpart C--[Removed and Reserved]

    Par. 31. Subpart C of part 601 is removed and reserved.
    Par. 32. The heading for subpart D of part 601 is revised to read 
as follows:

Subpart D--Provisions Special to Certain Employment Taxes


Secs. 601.402 through 601.405  [Removed]

    Par. 33. Sections 601.402 through 601.405 are removed.

Subpart J--[Removed]

    Par. 34. Subpart J of part 601 is removed.

PART 602--OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT

    Par. 35. The authority citation for part 602 continues to read as 
follows:

    Authority: 26 U.S.C. 7805.

    Par. 35a. In Sec. 602.101, paragraph (c) is amended by:
    1. Removing the following entries from the table:


Sec. 602.101  OMB Control numbers.

* * * * *
    (c) * * *

------------------------------------------------------------------------
                                                             Current OMB
     CFR part or section where identified and described      control No.
------------------------------------------------------------------------
                                                                        
                  *        *        *        *        *                 
48.0-3.....................................................    1545-0685
                                                                        
                  *        *        *        *        *                 
48.4102-1..................................................    1545-0023
                                                               1545-0725
                                                                        
                  *        *        *        *        *                 
48.4221-8..................................................    1545-0023
48.4221-9..................................................    1545-0023
                                                                        
                  *        *        *        *        *                 
48.6427-7..................................................    1545-0143
                                                               1545-0162
                                                                        
                  *        *        *        *        *                 
48.6675-1..................................................    1545-0723
                                                                        
                  *        *        *        *        *                 
301.7011-1.................................................    1545-0123
                                                                        
                  *        *        *        *        *                 
601.104....................................................    1545-0023
                                                               1545-0233
                                                                        
                  *        *        *        *        *                 
601.201....................................................    1545-0819
                                                                        
                  *        *        *        *        *                 
601.402....................................................    1545-0014
601.403....................................................    1545-0023
                                                                        
                  *        *        *        *        *                 
------------------------------------------------------------------------

    2. Adding entries in numerical order to the table to read as 
follows:


Sec. 602.101  OMB Control numbers.

* * * * *
    (c) * * *

------------------------------------------------------------------------
                                                             Current OMB
     CFR part or section where identified and described      control No.
------------------------------------------------------------------------
                                                                        
                  *        *        *        *        *                 
601.104....................................................    1545-0233
                                                                        
                  *        *        *        *        *                 
601.201....................................................    1545-0019
                                                               1545-0819
                                                                        
                  *        *        *        *        *                 
601.401....................................................    1545-0257
601.504....................................................    1545-0150
                                                                        
                  *        *        *        *        *                 
------------------------------------------------------------------------


[[Page 58009]]

Margaret Milner Richardson,
Commissioner of Internal Revenue.

    Approved: June 26, 1996.
Donald C. Lubick,
Acting Assistant Secretary of the Treasury.
[FR Doc. 96-28404 Filed 11-8-96; 8:45 am]
BILLING CODE 4830-01-U