[Federal Register Volume 63, Number 61 (Tuesday, March 31, 1998)]
[Rules and Regulations]
[Page 15292]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-8282]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 40

[TD 8685]
RIN 1545-AT25


Deposit of Excise Taxes

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Technical amendment.

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SUMMARY: This document contains technical amendments to final 
regulations (TD 8685), which were published in the Federal Register for 
November 12, 1996, at 61 FR 58004, relating to deposit of excise taxes.

EFFECTIVE DATE: March 31, 1998.

FOR FURTHER INFORMATION CONTACT: Dale Goode, (202) 622-6795 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of this technical 
amendment provide guidance under section 6302 relating to deposit of 
excise taxes.

Need for Correction

    This amendment serves to correct references found in 
Sec. 40.6302(c)-3. Currently, a number of incorrect references appear 
in Sec. 40.6302(c)-3(g) of the Code of Federal Regulations (26 CFR part 
40). As published in the Federal Register on November 12, 1996 (61 FR 
58004), paragraph (f) of Sec. 40.6302(c)-3 was redesignated as 
paragraph (g), and the internal references were not changed to reflect 
this.

List of Subjects in 26 CFR Part 40

    Excise taxes, Reporting and recordkeeping requirements.
    Accordingly, 26 CFR part 40 is amended by making the following 
correcting amendments:

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 * * *


Sec. 40.6302(c)-3(g)  [Amended]

    Par. 2. Section 40.6302(c)-3 is amended by removing the reference 
``(f)'' and adding ``(g)'' in its place in the following locations:
    1. Paragraph (g)(1) introductory text.
    2. Paragraphs (g)(2)(i) and (g)(2)(ii).
    3. Paragraph (g)(3) introductory text.
    4. Paragraph (g)(3), paragraph (b) of the Example.
Dale D. Goode,
Federal Register Liaison Officer, Assistant Chief Counsel (Corporate).
[FR Doc. 98-8282 Filed 3-30-98; 8:45 am]
BILLING CODE 4830-01-P