[Federal Register Volume 65, Number 63 (Friday, March 31, 2000)]
[Rules and Regulations]
[Pages 17149-17164]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-7351]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 40, 41, 47, 48, 145, and 602

[TD 8879]
RIN 1545-AV71; RIN 1545-AT18


Kerosene Tax; Aviation Fuel Tax; Taxable Fuel Measurement and 
Reporting; Tax on Heavy Trucks and Trailers; Highway Vehicle Use Tax

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; conforming amendments to temporary 
regulations; and removal of temporary regulations.

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SUMMARY: This document contains final regulations relating to the 
kerosene and aviation fuel excise taxes, the tax on the use of certain 
highway vehicles, and the tax on the first retail sale of certain 
tractors and truck, trailer, and semitrailer chassis and bodies 
(highway vehicles). The regulations relating to kerosene affect the tax 
liability of certain refiners, terminal operators, and persons that 
sell, buy, or use kerosene. The regulations relating to aviation fuel 
affect certain producers and retailers of aviation fuel. The 
regulations relating to the taxes on highway vehicles affect vehicle 
manufacturers, dealers, and owners.

DATES: Effective Dates: These regulations are effective March 31, 2000.
    Applicability Dates: For dates of applicability of these 
regulations, see Secs. 48.4052-1(c), 48.4081-1(f), 48.4081-2(f), 
48.4081-3(j), 48.4082-2(c), 48.4082-4(d), 48.4082-5(h), 48.4082-6(f), 
48.4082-7(f), 48.4101-1(l), 48.4101-2(b), 48.6427-8(f), 48.6427-9(g), 
48.6427-10(h), and 48.6427-11(g).

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

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

    The collections of information in these final regulations have been 
reviewed in accordance with the Paperwork Reduction Act of 1995 (44 
U.S.C. 3507(d)) and, pending receipt and evaluation of public comments, 
approved by the Office of Management and Budget under control number 
1545-1418.
    The collections of information in these regulations are in 
Secs. 48.4052-1, 48.4081-2, 48.4081-3, 48.4081-7, 48.4082-2, 48.4082-6, 
48.4082-7, 48.4091-3, 48.4101-1, 48.4101-2, 48.6427-8, 48.6427-9, 
48.6427-10, and 48.6427-11. This information is required to support 
exempt transactions, claims for credits and refunds, and to inform 
consumers of the type of fuel that is being purchased. The likely 
respondents are businesses and other for-profit organizations.
    Comments on the collections of information should be sent to the 
Office of Management and Budget, Attn: Desk Officer for the Department 
of the Treasury, Office of Information and Regulatory Affairs, 
Washington, DC 20503, with copies to the Internal Revenue Service, 
Attn: IRS Reports Clearance Officer, OP:FS:FP, Washington, DC 20224. 
Comments on the collections of information should be received by May 
30, 2000. Comments are specifically requested concerning:
    Whether the collections of information are necessary for the proper 
performance of the functions of the Internal Revenue Service, including 
whether the information will have practical utility;
    The accuracy of the estimated burden associated with the 
collections of information (see below);
    How the quality, utility, and clarity of the information to be 
collected may be enhanced;
    How the burden of complying with the collections of information may 
be minimized, including through the application of automated collection 
techniques or other forms of information technology; and
    Estimates of capital or start-up costs and costs of operation, 
maintenance, and purchase of service to provide information.
    Estimated total annual reporting and/or recordkeeping burden: 
97,583 hours.
    The estimated annual burden per respondent is 17 minutes.

[[Page 17150]]

    Estimated number of respondents: 346,080.
    Estimated annual frequency of responses: On occasion.
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid control number assigned by the Office of 
Management and Budget.
    Books or records relating to a collection of information must be 
retained as long as their contents may become material in the 
administration of any internal revenue law. Generally, tax returns and 
tax return information are confidential, as required by 26 U.S.C. 6103.

Background

    Section 4081 imposes a tax on certain removals, entries, and sales 
of taxable fuel. Before July 1, 1998, taxable fuel meant gasoline and 
diesel fuel. As of that date, however, the definition of taxable fuel 
was expanded by the Taxpayer Relief Act of 1997 (Public Law 105-34, 111 
Stat. 788 (the 1997 Act)) to include kerosene.
    Temporary regulations (TD 8774) relating to this change were 
published in the Federal Register on July 1, 1998 (63 FR 35799) along 
with a notice of proposed rulemaking (REG-119227-97) cross-referencing 
the temporary regulations (63 FR 35893). Written comments responding to 
these proposed regulations were received and a public hearing was held 
on November 4, 1998.
    Proposed regulations (REG-209753-95; PS-6-95)) were published in 
the Federal Register (61 FR 10490) on March 14, 1996, relating to, 
among other things, the measurement of taxable fuel. Written comments 
responding to these proposed regulations were received and a public 
hearing was held on June 20, 1996.
    After consideration of written comments and comments made at the 
public hearings, the proposed regulations are adopted as revised by 
this Treasury decision. Comments and revisions are discussed below. 
Also, a partial withdrawal of the March 14, 1996, proposed regulations 
is published in the Proposed Rules section of this issue of the Federal 
Register.

Explanation of Provisions

    Definition of Kerosene. The temporary regulations define kerosene 
as the two grades of kerosene (No. 1-K and No. 2-K) described in ASTM 
specification D 3699 and certain kerosene-type jet fuel. This ASTM 
specification describes kerosene in terms of several properties 
including distillation range, sulfur content, and color. For example, 
No. 1-K kerosene has a sulfur content not greater than 400 parts per 
million.
    Several commentators noted, however, that there are many liquids 
that are never commercially known or sold as kerosene but that 
nevertheless might meet the broad specifications of ASTM specification 
D 3699. These liquids, which are used in the production of products 
such as paints and coatings, usually cost more to produce than kerosene 
that is sold for fuel uses. Because of these differences, the 
commentators concluded that it is highly unlikely that these liquids 
would be diverted for use in highway vehicles. Thus, the commentators 
suggested that these liquids should not be treated as kerosene.
    The final regulations adopt the suggestion of the commentators by 
excluding liquids with certain described properties from the definition 
of kerosene.
    Exemption for Aviation-grade Kerosene. The 1997 Act provides that 
undyed aviation-grade kerosene may be removed from a terminal tax free 
if the kerosene is received by a person that is registered for purposes 
of the aviation fuel tax imposed by section 4091. As a transitional 
rule, the temporary regulations provide that tax does not apply to a 
removal of aviation-grade kerosene that will be used as a fuel in an 
aircraft, even if the person receiving the kerosene is not registered.
    The IRS Restructuring and Reform Act of 1998 (Public Law 105-206, 
112 Stat. 685 (the 1998 Act)), which was enacted after publication of 
the temporary regulations, revised the exemption for aviation-grade 
kerosene. Under the 1998 Act, tax is not imposed on aviation-grade 
kerosene that the Secretary determines is destined for use as a fuel in 
an aircraft.
    Under the final regulations, existing rules relating to tax-free 
transactions within the bulk transfer/terminal system will continue to 
apply to aviation-grade kerosene even if the kerosene will be used as a 
fuel in an aircraft. Thus, a sale of aviation-grade kerosene within a 
pipeline to an airline for aircraft use may be made tax free only if 
the airline is a taxable fuel registrant. In this regard, the final 
regulations also reflect Announcement 99-40 (1999-16 I.R.B. 10), which 
provides a transitional registration rule for certain throughputters 
and kerosene terminal operators.
    Removals and entries of undyed aviation-grade kerosene may be made 
tax free under the final regulations if (1) the person otherwise liable 
for tax (such as the position holder) delivers the kerosene into the 
fuel supply tank of its own aircraft or (2) the kerosene is sold and 
the buyer certifies to the person otherwise liable for tax that the 
kerosene will be used by the buyer as a fuel in an aircraft or resold 
for such use. Any later sale of the aviation-grade kerosene will be 
subject to tax unless the subsequent seller receives a similar 
certificate from its buyer or delivers the kerosene into the fuel 
supply tank of the buyer's aircraft. In addition, the IRS may withdraw 
the right of a buyer to provide a certificate in the future if the 
buyer uses the aviation-grade kerosene other than as a fuel in an 
aircraft.
    A commentator noted that airlines often use a small percentage of 
their purchases of aviation-grade kerosene as a fuel in airport ground 
equipment, thus making it impossible for them to certify that all of 
this fuel will be for aircraft use. The commentator suggested that a 
buyer should be allowed to certify that only a percentage of its 
purchases will be used as a fuel in an aircraft. The final regulations 
adopt this suggestion. Thus, if an airline certifies to a position 
holder that 99 percent of all of its purchases of aviation-grade 
kerosene from a certain terminal will be for use as a fuel in an 
aircraft, then the position holder will be liable for the section 4081 
tax on one percent of all its sales to the airline at that terminal.
    A commentator suggested that tax should not be imposed on the 
nonbulk removal of aviation-grade kerosene from an approved terminal if 
the kerosene is received at another approved terminal or is sold for 
use in an aircraft outside the United States. Under the final 
regulations, both removals may be made tax free if the proper 
certification regarding aircraft use is given by the buyer or the 
person otherwise liable for tax delivers the aviation-grade kerosene 
into the fuel supply tank of its own aircraft.
    A commentator noted that aviation-grade kerosene is aviation fuel 
and thus is subject to tax under section 4091 when it is sold by its 
producer. Section 4092 exempts a sale from the aviation fuel tax if the 
buyer is a registered producer or certifies that it will use the fuel 
in a nontaxable use such as use other than as a fuel in an aircraft.
    The commentator suggested that if the section 4081 tax is imposed 
on the removal of any aviation-grade kerosene because the buyer of the 
kerosene does not certify that it will be used in an aircraft, then an 
exemption from the section 4091 tax automatically should apply 
regardless of the status of the buyer. Thus, for example, if the 
section 4081 tax is imposed on a removal of aviation-grade kerosene at 
the terminal

[[Page 17151]]

rack, the section 4091 tax should not be imposed on any subsequent sale 
to an unregistered person that buys the kerosene for resale for 
nonaircraft use, such as in highway vehicles or as heating oil. The 
commentator contends that this suggestion would ease compliance and 
administrative burdens by eliminating the need to certify for section 
4091 purposes.
    The final regulations do not adopt this suggestion because section 
4092 allows tax-free sales of aviation fuel only to registered 
producers and persons buying for their own nontaxable use. This 
suggestion, in contrast, would allow tax-free sales to resellers that 
are not producers. The IRS has published guidance regarding the 
aviation fuel tax imposed by section 4091 in Notice 88-30 (1988-1 C.B. 
497), Notice 88-132 (1988-2 C.B. 552), and Notice 89-38 (1989-1 C.B. 
678).
    Exemption for Feedstock Purpose. Under the 1997 Act and the 
temporary regulations, tax is not imposed on undyed kerosene that is 
received from a pipeline or vessel by a registered person for the 
person's use as a feedstock; that is, use in the manufacture or 
production of any substance other than gasoline, diesel fuel, or 
special fuels referred to in section 4041.
    The 1997 Act also provides that, to the extent provided in 
regulations, undyed kerosene may be removed from a terminal tax free if 
the kerosene is removed for use as a feedstock. The temporary 
regulations do not implement this latter provision. However, several 
commentators suggested that, without the application of this provision, 
small feedstock users that buy kerosene at a terminal rack bear the 
burden of the tax and then must claim a credit or refund. This puts the 
small users at a competitive disadvantage compared to larger users that 
may buy bulk quantities of kerosene tax free for their facilities that 
are connected to a pipeline.
    The final regulations adopt the suggestion of the commentators by 
generally allowing tax-free removals of kerosene from a terminal if the 
person receiving the kerosene is registered and certifies that it will 
use the kerosene for a feedstock purpose. The IRS may revoke this 
person's registration if the person uses the kerosene other than for a 
feedstock purpose, such as to power machinery in a factory where paint 
is produced.
    A commentator suggested that the packaging of kerosene into any 
container that is less than 55 gallons should be treated as a feedstock 
purpose. This suggestion is not adopted in the final regulations 
because this activity is not the manufacture or production of a nonfuel 
substance.
    Exemption for Certain Wholesale Distributors. The 1997 Act provides 
that, to the extent provided in regulations, undyed kerosene may be 
removed from a terminal tax free if the kerosene is received by a 
registered wholesale distributor that sells kerosene exclusively to 
ultimate vendors that sell kerosene from a pump that is not suitable 
for use in fueling any diesel-powered highway vehicle or train (a 
blocked pump). The temporary regulations do not provide rules for this 
provision.
    A commentator suggested that the final regulations should implement 
this provision because it would reduce the number of refund claims that 
are filed by ultimate vendors and reduce the costs of the fuel for 
these vendors, many of whom are small businesses. Another commentator 
suggested, on the other hand, that the provision would increase the 
availability of untaxed, undyed kerosene and thus increase 
opportunities for diversion of this fuel for taxable purposes.
    The final regulations do not implement this provision because 
Treasury and the IRS share the concern of the latter commentator. 
Treasury and the IRS will, however, continue to monitor the matter to 
determine if it is appropriate to provide rules for the provision at a 
later date.
    Claims Relating to Sales of Kerosene from Blocked Pumps. Under the 
1997 Act, a credit or refund is allowed to a registered ultimate vendor 
that sells taxed, undyed kerosene from a blocked pump. The temporary 
regulations define a blocked pump as a retail fuel pump at a fixed 
location that is used to dispense undyed kerosene for use by the buyer 
in a nontaxable use and cannot be used to dispense kerosene directly 
into the fuel supply tank of a diesel-powered highway vehicle or train 
(because, for example, of its distance from a road surface or train 
track or the length of its delivery hose). In addition, blocked pumps 
must display a prescribed notice.
    Treasury and the IRS received many comments relating to the 
definition of blocked pump. Several commentators noted that many 
kerosene pumps are on an island next to gasoline pumps so that 
vehicular access cannot be restricted. Requiring blocked pumps to be on 
a separate island would not be practical because many service stations 
do not have the physical space for such an arrangement. Shortening the 
delivery hose on these pumps would not be practical because doing so 
would prevent a container from resting on the ground while it is being 
filled, as safety rules require.
    Several commentators suggested expanding the definition to include 
pumps that are activated by an on-site attendant before each use and 
are within the direct line of sight of the attendant authorizing the 
sale to the customer. Other commentators noted that many people who use 
kerosene for heating purposes do not buy it from a retail pump. So that 
these customers could obtain undyed kerosene at a tax-excluded price, 
these commentators suggested that a credit or refund should be allowed 
to registered ultimate vendors that make home deliveries of undyed 
kerosene for heating purposes and that sell kerosene in small 
containers.
    Under the final regulations, a blocked pump is a pump that, because 
of the pump's physical limitations (for example, a short hose), cannot 
be used to fuel a vehicle, or a pump that is locked by the vendor after 
each sale and unlocked by the vendor in response to a request by a 
buyer for undyed kerosene for use other than as a fuel in a diesel-
powered highway vehicle or train. As a condition to making a claim with 
regard to kerosene sold from this latter type of blocked pump, the 
vendor must obtain the name and address of anyone who buys more than 
five gallons of kerosene in a single sale. A vendor's registration may 
be revoked if it allows anyone to fuel a highway vehicle from a blocked 
pump.
    There is no authority in the Internal Revenue Code (Code) to allow 
ultimate vendor refunds for kerosene solely because the kerosene is 
delivered to homes for heating purposes or is sold in small containers. 
Thus, the final regulations do not contain such a provision.
    Claims Relating to Sales of Kerosene for Blending During Periods of 
Extreme Cold. The 1997 Act provides that, to the extent provided in 
regulations, a credit or refund is allowed to a registered ultimate 
vendor that sells kerosene for blending with heating oil to be used 
during periods of extreme or unseasonable cold. The temporary 
regulations do not provide rules for this provision.
    A commentator suggested that the final regulations should implement 
this provision and define the phrase ``period of extreme or 
unseasonable cold'' as including ``all the days in November through 
February.''
    Under the final regulations, if the IRS declares an area to be 
affected by extremely cold weather conditions, a credit or refund 
generally will be allowed to a registered ultimate vendor

[[Page 17152]]

that sells undyed kerosene for blending with diesel fuel in that 
affected area if the blended fuel is to be used for heating purposes. 
It is expected that the periods during which any declaration of extreme 
cold issued under this provision will be in effect will be limited.
    Registration of Heavy Vehicle Manufacturers and Retailers. The tax 
on the sale of heavy vehicles imposed by section 4051 applies to the 
first retail sale by the manufacturer, importer, or retailer of a 
vehicle. The tax is not imposed if a vehicle is sold for resale or for 
leasing on a long-term basis. Under regulations issued in 1988, this 
tax-free treatment applied only if both the seller and the buyer were 
registered by the IRS. The 1997 Act provides, however, that the 
Secretary shall prescribe regulations so that sales between 
unregistered parties may be made tax-free if the buyer states under 
penalties of perjury that the vehicle will be resold. This provision of 
the 1997 Act is effective January 1, 1998. The temporary regulations 
implementing the provision are effective on July 1, 1998, the 
publication date of the temporary regulations.
    Several commentators suggested that the final regulations should be 
effective on January 1, 1998, because the commentators believe that the 
1997 Act eliminated the registration requirement as of that date.
    The IRS and Treasury are concerned that the suggested change might 
disqualify sales that would have been tax free under the 1988 
regulations. Accordingly, the final regulations retain the July 1, 
1998, effective date. They provide, however, that sales (including 
sales between unregistered parties) that occurred after December 31, 
1997, and before July 1, 1998, and otherwise satisfy the requirements 
of the final regulations may be made tax free.
    Measurement of Taxable Fuel. Existing regulations provide that 
gallons of taxable fuel may be measured on the basis of actual 
volumetric gallons, gallons adjusted to 60 degrees Fahrenheit, or any 
other temperature adjustment method approved by the Commissioner.
    The March 14, 1996, proposed regulations proposed to modify this 
rule so that taxable fuel would be measured on the basis of actual 
volumetric gallons or gallons adjusted to 60 degrees Fahrenheit, 
whichever is the basis for measurement under the position holder's 
terminaling agreement with the terminal operator. A commentator 
suggested that measurement at a particular terminal should be applied 
consistently on an annual basis.
    Under the final regulations, annual consistency is required, on a 
terminal-by-terminal basis, within each one year period beginning on 
July 1. Thus, a position holder may use only one of the above described 
bases of measurement with respect to all taxable fuel removed from any 
particular terminal during each one year period.
    Highway Use Tax. Section 4481 imposes a tax on the use of certain 
highway vehicles. A State to which an application is made to register a 
highway vehicle generally must receive from the applicant proof of 
payment of this tax. Proof of payment consists of a receipted Schedule 
1 of Form 2290, ``Heavy Highway Vehicle Use Tax Return,'' that is 
returned to the taxpayer by the IRS after the taxpayer has paid tax on 
the vehicle. In most cases, the Schedule 1 must include the vehicle 
identification number (VIN) of each vehicle for which the taxpayer is 
reporting tax. However, existing regulations provide that a taxpayer 
reporting tax on more than 21 vehicles need not list the VIN of any 
vehicle.
    Effective July 1, 2000, the final regulations remove this 
provision. In addition, the instructions for Form 2290 will be changed 
to require the listing of the VIN of each vehicle reported. The final 
regulations also remove several obsolete provisions relating to the 
highway use tax.
    Information Reporting. Section 4101(d) allows the IRS to require 
information reporting by (1) any person registered under section 4101 
and (2) such other persons as the IRS deems necessary to administer the 
taxes on taxable fuel and aviation fuel.
    The IRS is developing an information reporting program (Excise 
Summary Terminal Activity Reporting System (ExSTARS)) for terminal 
operators and pipeline and vessel operators. The IRS anticipates that 
ExSTARS will begin later in 2000.
    Under the final regulations, information reports to be required by 
the IRS under section 4101(d) will cover a one month period and a 
report will be due by the end of the month following the month to which 
it relates. As a transitional rule, reports under the new rules 
relating to any month in 2000 will not be due until February 28, 2001.
    Registration of pipeline and vessel operators. Effective April 1, 
2001, operators of pipelines and vessels in the bulk transfer/terminal 
system will be required to be registered by the IRS.

Effect on Other Documents

    The following publications are obsolete as of March 31, 2000:

Rev. Rul. 57-259, 1957-1 C.B. 423.
Rev. Rul. 57-499, 1957-2 C.B. 788.
Rev. Rul. 73-292, 1973-2 C.B. 376.
Rev. Rul. 78-218, 1978-1 C.B. 367.
Rev. Rul. 86-62, 1986-1 C.B. 325.
Announcement 99-40, 1999-16 I.R.B. 10.

Special Analyses

    It has been determined that this Treasury decision is not a 
significant regulatory action as defined in Executive Order 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) does not apply to these regulations.
    It is hereby certified that the collection of information in these 
regulations will not have a significant economic impact on a 
substantial number of small entities. This certification is based upon 
the fact that the time required to prepare and submit the exemption 
certificates described in these regulations (many of which are similar 
to certificates that are already in use) is minimal and will not have a 
significant impact on those small entities that choose to provide the 
certificates. Therefore, a Regulatory Flexibility Analysis under the 
Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.
    Pursuant to section 7805(f) of the Code, the notices of proposed 
rulemaking preceding these regulations were submitted to the Chief 
Counsel for Advocacy of the Small Business Administration for comment 
on their impact on small business.
    Drafting Information: The principal author of these regulations is 
Frank Boland, 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, 48, and 145

    Excise taxes, Reporting and recordkeeping requirements.

26 CFR Part 41

    Excise taxes, Motor vehicles, Reporting and recordkeeping 
requirements.

26 CFR Part 47

    Biologics, Excise taxes, Gasoline, Reporting and recordkeeping 
requirements.

26 CFR Part 602

    Reporting and recordkeeping requirements.

[[Page 17153]]

Adoption of Amendments to the Regulations

    Accordingly, and under the authority of 26 U.S.C. 7805, 26 CFR 
chapter I is 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 * * *


Sec. 40.6011(a)-1  [Amended]

    Par. 2. Section 40.6011(a)-1 is amended as follows:
    1. In paragraph (b)(2) introductory text, the language ``Effective 
January 1, 1994, the'' is removed and ``The'' is added in its place.
    2. In paragraph (b)(2)(v), the language ``and kerosene'' is added 
after ``diesel fuel''.

PART 41--EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES

    Par. 3. The authority citation for part 41 continues to read in 
part as follows:


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

    Par. 4. Section 41.0-1 is revised to read as follows:


Sec. 41.0-1  Introduction.

    The regulations in this part are designated ``Highway Use Tax 
Regulations.'' The regulations in this part relate to the tax on the 
use of certain highway vehicles imposed by section 4481 and to certain 
associated administrative provisions.


Secs. 41.0-2 and 41.0-3  [Removed]

    Par. 5. Sections 41.0-2 and 41.0-3 are removed.

    Par. 6. Section 41.4481-1 is amended as follows:
    1. Paragraphs (a) and (b) are revised.
    2. Paragraph (c)(1) introductory text, is amended by removing the 
language ``taxable periods beginning after June 30, 1984,'' and adding 
``a taxable period'' in its place.
    3. Paragraph (c)(3) is amended by revising the introductory text.
    4. Paragraph (d)(1) is amended by removing from the last sentence 
the language ``Form 843 (Claim)'' and adding ``Form 8849 (or such other 
form as the Commissioner may designate)'' in its place.
    5. Paragraph (e) introductory text, is amended by adding the 
language ``section 4481 and'' after ``The application of''.
    The revisions read as follows:


Sec. 41.4481-1  Imposition of tax.

    (a) In general. Tax is imposed on the use during a taxable period 
of any registered highway motor vehicle that (together with the 
semitrailers and trailers customarily used in connection with highway 
motor vehicles of the same type as such highway motor vehicle) has a 
taxable gross weight of at least 55,000 pounds.
    (b) Rate of tax. For the rate of tax generally, see section 
4481(a). For the rate of tax for certain vehicles used in logging, see 
section 4483(e). For the rate of tax for certain vehicles base-plated 
in Canada or Mexico, see section 4483(f). For a special rule for the 
taxable period in which the tax terminates, see section 4482(d).
    (c) * * *
    (3) If the taxable gross weight of a vehicle increases during the 
month in which the vehicle is first used in a taxable period, the tax 
for the vehicle for the taxable period is computed on the basis of the 
increased weight. If the taxable gross weight of a vehicle increases 
after the month in which the vehicle was first used in a taxable 
period, the additional tax liability, if any, that results from the 
increased weight is calculated according to the following formula:
* * * * *


Sec. 41.4481-1T  [Removed]

    Par. 7. Section 41.4481-1T is removed.

    Par. 8. In Sec. 41.4481-2, paragraph (a)(1) is revised to read as 
follows:


Sec. 41.4481-2  Persons liable for tax.

    (a) * * * (1)(i) A person is liable for the tax imposed by section 
4481 with respect to the use of a highway motor vehicle in a taxable 
period if the vehicle is registered in the person's name--
    (A) At the time of the first use of the vehicle in the taxable 
period;
    (B) In the case of a vehicle under a suspension of tax described in 
Sec. 41.4483-3(a), at the time the use on the public highways during 
the taxable period exceeds 5,000 miles (7,500 miles for agricultural 
vehicles);
    (C) At the time that an increase in the taxable gross weight of the 
vehicle results in an additional tax liability (as computed under 
Sec. 41.4481-1(c)(3)) if the increase occurs after the month in which 
the vehicle was first used in the taxable period; or
    (D) At the time of any use during the taxable period that is after 
the first use during the period, but only to the extent that the tax or 
any installment payment of the tax has not previously been paid.
    (ii) In any case in which more than one person is liable for the 
tax for a taxable period, the liability of all persons is satisfied to 
the extent that the tax is paid by any person liable for the tax.
* * * * *


Sec. 41.4482(a)-1  [Amended]

    Par. 9. Section 41.4482(a)-1 is amended as follows:
    1. Paragraph (a)(2) is amended by removing the language ``paragraph 
(c) of this section'' and adding ``Sec. 48.4061(a)-1(d) of this 
chapter'' in its place.

    2. Paragraph (c) is removed.
    Par. 10. Section 41.4482(b)-1 is amended as follows:
    1. Paragraph (a) is revised.
    2. Paragraphs (b), (c), and (d) are removed.
    3. Paragraph (e) is redesignated as paragraph (b) and amended as 
follows:
    a. The heading is revised.
    b. In newly designated paragraph (b)(1), the first sentence is 
revised and the second sentence is removed.
    c. In newly designated paragraph (b)(2), the language ``paragraph 
(a)'' is removed and ``paragraph (b)(1)'' is added in its place.
    4. Paragraph (f) is redesignated as paragraph (c).
    5. The undesignated authority citation at the end of the section is 
removed.
    The revisions read as follows:


Sec. 41.4482(b)-1  Definition of taxable gross weight.

    (a) Actual unloaded weight--(1) In general. Actual unloaded weight 
means the empty (or tare) weight of the truck, truck-tractor, or bus, 
fully equipped for service.
    (2) Trucks and truck-tractors. A truck or truck-tractor fully 
equipped for service includes the body (whether or not designed and 
adapted primarily for transporting cargo, as for example, concrete 
mixers); all accessories; all equipment attached to or carried on such 
truck or truck-tractor for use in connection with the movement of the 
vehicle by means of its own motor or for use in the maintenance of the 
vehicle; and a full complement of lubricants, fuel, and water. It does 
not include the driver, any equipment (not including the body) attached 
to or carried on the vehicle for use in handling, protecting, or 
preserving cargo, or any special equipment (such as an air compressor, 
crane, specialized oilfield machinery, etc.) mounted on the vehicle for 
use on construction jobs, in oilfield operations, etc.
    (3) Buses. A bus fully equipped for service includes the body; all 
accessories; all equipment attached to or carried on such bus for use 
in connection with the movement of the

[[Page 17154]]

vehicle by means of its own motor, for use in the maintenance of the 
vehicle, or for the accommodation of passengers or others (such as air 
conditioning equipment and sanitation facilities, etc.); and a full 
complement of lubricants, fuel, and water. It does not include the 
driver.
    (b) Determination of taxable gross weight--(1) In general. The 
taxable gross weight of a highway motor vehicle is the sum of the 
actual unloaded weight of the vehicle fully equipped for service, the 
actual unloaded weight of any semitrailers or trailers fully equipped 
for service customarily used in combination with the vehicle, and the 
weight of the maximum load customarily carried on the vehicle and on 
any semitrailers or trailers customarily used in combination with the 
vehicle. * * *
* * * * *


Sec. 41.4482(b)-1T  [Removed]

    Par. 11. Section 41.4482(b)-1T is removed.
    Par. 12. Section 41.4482(c)-1 is amended as follows:
    1. The section heading is revised.
    2. Paragraphs (a), (b), and (d) are revised.
    The revisions read as follows:


Sec. 41.4482(c)-1  Definition of State, taxable period, use, and 
customarily used.

    (a) State. State includes any State, any political subdivision of a 
State, the District of Columbia, and, to the extent provided by section 
7871, any Indian tribal government.
    (b) Taxable period. For the definition of taxable period, see 
section 4482(c).
* * * * *
    (d) Customarily used. A semitrailer or trailer is treated as 
customarily used in connection with a highway motor vehicle if the 
vehicle is equipped to tow the semitrailer or trailer.

    Par. 13. Section 41.4483-1 is revised to read as follows:


Sec. 41.4483-1  State exemption.

    Use of a highway motor vehicle by a State is exempt from the tax 
imposed by section 4481. For this purpose, the term use by a State 
means the operation by a State on the public highways in the United 
States of any highway motor vehicle, whether or not such highway motor 
vehicle is owned by the State.

    Par. 14. Section 41.4483-2 is amended as follows:
    1. Paragraph (a) is amended by removing the language ``section 
6421(b)(2), as set forth in''.
    2. Paragraph (e) is amended as follows:
    a. Paragraph (e) introductory text, is amended by removing the 
language ``set forth in section 6421(b)(2)''.
    b. Paragraph (e)(1) is amended by removing the language ``(rather 
than any different period prescribed in section 6421(b)(2))''.
    c. Paragraph (e)(2), first sentence, is amended by removing the 
language ``(see section 4263(a))''.
    d. Paragraph (e)(2), last sentence, is revised.
    3. Paragraph (f) Example (1), penultimate sentence, is amended by 
removing the language ``(not including any tax on the transportation of 
persons imposed by section 4261)''.
    The revision reads as follows:


Sec. 41.4483-2  Exemption for certain transit-type buses.

* * * * *
    (e) * * *
    (2) * * * In determining the total of such passenger fare revenue, 
revenue from sources such as charter fees, rentals of property, 
advertising receipts, etc., is not taken into account.
* * * * *


Sec. 41.4483-3  [Amended]

    Par. 15. Section 41.4483-3 is amended as follows:
    1. Paragraph (a)(2) is amended by removing the language ``(Federal 
Heavy Vehicle Use Tax Return)''.
    2. Paragraph (b) is amended as follows:
    a. The first sentence is amended by removing the language ``shall 
pay'' and adding ``is liable for'' in its place.
    b. The last two sentences are removed.
    3. Paragraph (f) is amended as follows:
    a. The second sentence is removed.
    b. The last sentence is amended by adding the language ``and 
Sec. 41.6011(a)-1(a)(3) for a requirement that certain transferees 
described in this paragraph (f) must file a return'' after ``suspension 
from tax''.


Sec. 41.4483-5  [Removed]

    Par. 16. Section 41.4483-5 is removed.


Sec. 41.4484-1  [Removed]

    Par. 17. Section 41.4484-1 is removed.


Sec. 41.6001-1  [Amended]

    Par. 18. Section 41.6001-1 is amended as follows:
    1. Paragraph (a)(6) is amended by removing the language ``for 
taxable periods after June 30, 1984''.
    2. Paragraph (a)(7) is amended as follows:
    a. The first sentence is amended by removing the language ``or, for 
taxable periods after June 30, 1984,'' and adding ``or'' in its place.
    b. The last sentence is removed.
    3. Paragraph (b) is amended by removing the language ``whether he 
meets'' and adding ``whether it meets'' in its place.


Sec. 41.6001-2  [Amended]

    Par. 19. Section 41.6001-2 is amended as follows:
    1. Paragraph (a), second sentence, is amended by removing the 
language ``104(b)(5)'' and adding ``104(b)(4)'' in its place.
    2. Paragraph (c)(1)(ii) introductory text, is amended by removing 
the language ``If a receipted'' and adding ``With respect to taxable 
periods beginning before July 1, 2000, if a receipted'' in its place.
    3. Paragraph (c)(1)(iii), first sentence, is amended by removing 
the language ``If a Schedule 1'' and adding ``With respect to taxable 
periods beginning before July 1, 2000, if a Schedule 1'' in its place.
    4. Paragraph (d) is amended as follows:
    a. Example (1), seventh sentence, is amended by removing the 
language ``Sec. 41.4482(b)-1(e)'' and adding ``Sec. 41.4482(b)-1'' in 
its place.
    5. Example (2), second sentence, is amended by removing the 
language ``Sec. 41.4482(b)-1(e)'' and adding ``Sec. 41.4482(b)-1'' in 
its place.
    6. Example (4) is removed.

    Par. 20. Section 41.6011(a)-1 is revised to read as follows:


Sec. 41.6011(a)-1  Returns.

    (a) In general. (1) A person that is liable for tax under 
Sec. 41.4481-2(a)(1)(i)(A), (B), or (C) must file a return for the 
taxable period with respect to the tax imposed by section 4481.
    (2) A person that is liable for tax under Sec. 41.4481-
2(a)(1)(i)(D) must file a return for a taxable period with respect to 
the tax imposed by section 4481 if the Commissioner notifies the person 
that the tax for the taxable period has not been paid in full.
    (3) A transferee of a vehicle that receives a statement described 
in the first sentence of Sec. 41.4483-3(f) must file a return with the 
statement attached.
    (b) Form 2290. The return required under paragraph (a) of this 
section is Form 2290, ``Heavy Highway Vehicle Use Tax Return,'' or such 
other return as the Commissioner may prescribe. The return is made in 
accordance with the instructions applicable to the form.

    Par. 21. Section 41.6071(a)-1 is amended as follows:

[[Page 17155]]

    1. Paragraph (a) is revised.
    2. Paragraph (b) is removed.
    3. Paragraph (c) is redesignated as paragraph (b).
    4. Newly designated paragraph (b) is amended by removing the 
language ``(but in no event earlier than the time prescribed in 
paragraph (a)(1) of this section for filing a return)''.
    5. Paragraphs (d), (e), and (f) are removed.
    The revision reads as follows.


Sec. 41.6071(a)-1  Time for filing returns.

    (a) In general. Except as provided in paragraph (b) of this 
section, a return described in Sec. 41.6011(a)-1 must be filed by the 
last day of the month following the month in which--
    (1) A person becomes liable for tax under Sec. 41.4481-
2(a)(1)(i)(A), (B), or (C);
    (2) A person that is liable for tax under Sec. 41.4481-
2(a)(1)(i)(D) is notified by the Commissioner that the tax has not been 
paid in full; or
    (3) A transferee described in Sec. 41.4483-3(f) acquires the 
vehicle.
* * * * *


Sec. 41.6081(a)-1  [Removed]

    Par. 22. Section 41.6081(a)-1 is removed.
    Par. 23. Section 41.6091-1 is revised to read as follows:


Sec. 41.6091-1  Place for filing returns.

    (a) In general. Except as provided in paragraph (b) of this 
section, returns must be filed in accordance with the instructions 
applicable to the form on which the return is made.
    (b) Hand-carried returns--(1) Persons other than corporations. 
Returns of persons other than corporations that are filed by hand 
carrying must be filed with the Commissioner in the internal revenue 
district in which is located the principal place of business or legal 
residence of the person.
    (2) Corporations. Returns of corporations that are filed by hand 
carrying must be filed with the Commissioner in the internal revenue 
district in which is located the principal place of business or 
principal office or agency of the corporation.

    Par. 24. Section 41.6101-1 is revised to read as follows:


Sec. 41.6101-1  Period covered by returns.

    Each return is for a taxable period as defined in section 4482.

    Par. 25. Section 41.6109-1 is revised to read as follows:


Sec. 41.6109-1  Identifying numbers.

    Every person required under Sec. 41.6011(a)-1 to make a return must 
provide the identifying number required by the instructions to the form 
on which the return is made.

    Par. 26. Section 41.6151(a)-1 is revised to read as follows:


Sec. 41.6151(a)-1  Time and place for paying tax.

    The tax must be paid at the time prescribed in Sec. 41.6071(a)-1 
for filing the return and at the place prescribed in Sec. 41.6091-1 for 
filing the return.


Secs. 41.6161(a)(1)-1, 41.6302(b)-1, and 41.7805-1  [Removed]

    Par. 27. Sections 41.6161(a)(1)-1, 41.6302(b)-1, and 41.7805-1 are 
removed.

PART 47--[REMOVED]

    Par. 28. Part 47 is removed.

PART 48--MANUFACTURERS AND RETAILERS EXCISE TAXES

    Par. 29. The authority citation for part 48 is amended by removing 
the entries for Sections 48.4081-7 and 48.4081-9(e); 48.4082-6T, 
48.4082-7T, and 4082-8T; 48.4101-2; 48.4101-3T; 48.6427-8; 48.6427-9; 
and 48.6427-10T and 48.6427-11T and adding entries in numerical order 
to read in part as follows:

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

    Section 48.4052-1 also issued under 26 U.S.C. 4052(g). * * *
    Section 48.4081-7 also issued under 26 U.S.C. 4081(e). * * *
    Section 48.4082-6 also issued under 26 U.S.C. 4082(d).
    Section 48.4082-7 also issued under 26 U.S.C. 4082(d). * * *
    Section 48.4101-2 also issued under 26 U.S.C. 6071(a). * * *
    Section 48.6427-8 also issued under 26 U.S.C. 6427(m).
    Section 48.6427-9 also issued under 26 U.S.C. 6427(m).
    Section 48.6427-10 also issued under 26 U.S.C. 6427(m).
    Section 48.6427-11 also issued under 26 U.S.C. 6427(m).


    Par. 30. The undesignated editorial note and its authority citation 
at the end of the authority citation are removed.


Sec. 48.0-2  [Amended]

    Par. 31. In Sec. 48.0-2, paragraph (a)(2) is removed and reserved.


Sec. 48.4041-21  [Amended]

    Par. 32. Section 48.4041-21, paragraph (c)(1), first sentence, is 
amended by removing the language ``Sec. 48.4082-4(c)(1) through 
(c)(4)(i) or (c)(5) through (c)(10).'' and adding ``section 
4041(a)(3)(B), (b)(1), (f), (g), or (h).'' in its place.

    Par. 33. In Subpart H, Sec. 48.4052-1 is added under the 
undesignated centerheading ``Motor Vehicles'' to read as follows:


Sec. 48.4052-1  Heavy trucks and trailers; certification requirement.

    (a) In general. Tax is not imposed by section 4051 on the sale of 
an article for resale or leasing in a long-term lease if, by the time 
of sale, the seller has in good faith accepted from the buyer a 
statement that the buyer executed in good faith and that is in 
substantially the same form, and subject to the same conditions, as the 
certificate described in Sec. 145.4052-1(a)(6) of this chapter, except 
that the certificate must be signed under penalties of perjury and need 
not refer to Form 637 or include a registration number.
    (b) References to Sec. 145.4052-1(a)(2) of this chapter. References 
to Sec. 145.4052-1(a)(2) of this chapter appearing in Sec. 145.4052-1 
of this chapter apply also to paragraph (a) of this section.
    (c) Effective date. This section is applicable after June 30, 1998. 
In addition, tax is not imposed on a sale occurring after December 31, 
1997, and before July 1, 1998, if the conditions of paragraph (a) of 
this section are satisfied.

    Par. 34. Section 48.4081-1 is amended as follows:
    1. Paragraph (b) is amended by:
    a. Revising the definition of Aviation gasoline.
    b. Removing the definition of Diesel-powered boat.
    c. Adding the definition of Excluded liquid in alphabetical order.
    d. Adding the definition of Kerosene in alphabetical order.
    e. Revising the definition of Rack.
    f. Removing the language ``(as defined in Sec. 48.4041-8(f))'' in 
the definition of Removal, first sentence.
    g. Removing the language ``subject to the limitations of section 
7871, any Indian tribal government.'' and adding ``to the extent 
provided by section 7871, any Indian tribal government.'' in its place 
in the definition of State.
    h. Revising the definition of Taxable fuel.
    i. Adding the language ``as such'' after ``is registered'' in the 
definition of Taxable fuel registrant.
    j. Removing the language ``operated by a taxable fuel registrant if 
all of the finished gasoline and diesel fuel (other than diesel fuel 
dyed in accordance with Sec. 48.4082-1(b))'' and adding ``where 
finished gasoline, undyed diesel fuel, or undyed kerosene is stored if 
the facility is operated by a taxable fuel registrant and all such 
taxable fuel'' in its place in the definition of Terminal, last 
sentence.
    2. Paragraph (c)(1)(i) introductory text, is amended by removing 
the

[[Page 17156]]

language ``and (c)(iii)'' and adding ``and (c)(1)(iii)'' in its place.
    3. Paragraph (c)(1)(i)(A) is amended by adding the language 
``(other than taxable fuel for which a credit or payment has been 
allowed)'' after ``4081(a)''.
    4. Paragraphs (c)(2) and (d) are revised.
    5. Paragraphs (e) and (f) are added.
    The revisions and additions read as follows:


Sec. 48.4081-1  Taxable fuel; definitions.

* * * * *
    (b) * * *
    Aviation gasoline means all special grades of gasoline that are 
suitable for use in aviation reciprocating engines and covered by ASTM 
specification D 910 or military specification MIL-G-5572. For 
availability of ASTM and military specifications, see paragraph (d) of 
this section.
* * * * *
    Excluded liquid means any liquid that--
    (1) Contains less than four percent normal paraffins; or
    (2) Has a--
    (i) Distillation range of 125 deg. F. or less;
    (ii) Sulfur content of 10 ppm or less; and
    (iii) Minimum color of +27 Saybolt.
* * * * *
    Kerosene means any liquid that meets the specifications for 
kerosene or would meet those specifications but for the presence in the 
liquid of a dye of the type described in Sec. 48.4082-1(b). A liquid 
meets the specifications for kerosene if it is one of the two grades of 
kerosene (No. 1-K and No. 2-K) covered by ASTM specification D 3699, or 
kerosene-type jet fuel covered by ASTM specification D 1655 or military 
specification MIL-DTL-5624T (Grade JP-5) or MIL-DTL-83133E (Grade JP-
8). For availability of ASTM and military specifications, see paragraph 
(d) of this section. However, the term does not include excluded 
liquid.
* * * * *
    Rack means a mechanism capable of delivering taxable fuel into a 
means of transport other than a pipeline or vessel.
* * * * *
    Taxable fuel means gasoline, diesel fuel, and kerosene.
* * * * *
    (c) * * *
    (2) Diesel fuel--(i) In general. Except as provided in paragraph 
(c)(2)(ii) of this section, diesel fuel means any liquid that, without 
further processing or blending, is suitable for use as a fuel in a 
diesel-powered highway vehicle or diesel-powered train.
    (ii) Exclusion. Diesel fuel does not include gasoline, kerosene, 
excluded liquid, No. 5 and No. 6 fuel oils covered by ASTM 
specification D 396, or F-76 (Fuel Naval Distillate) covered by 
military specification MIL-F-16884. For availability of ASTM and 
military specifications, see paragraph (d) of this section.
* * * * *
    (d) ASTM and military specifications. ASTM specifications may be 
obtained from the American Society for Testing and Materials, 100 Barr 
Harbor Drive, West Conshohocken, PA 19428. Military specifications may 
be obtained from the Standardization Document Order Desk, Building 4, 
Section D, 700 Robbins Avenue, Philadelphia, PA 19111.
    (e) Other definitions. For other definitions relating to taxable 
fuel, see Secs. 48.4081-6(b), 48.4082-5(b), 48.4082-6(b), 48.4082-7(b), 
48.4101-1(b), 48.6427-9(b), 48.6427-10(b), and 48.6427-11(b).
    (f) Effective date. (1) Except as provided in paragraph (f)(2) of 
this section, this section is applicable after December 31, 1993.
    (2) In paragraph (b) of this section, the definition of aviation 
gasoline and the third sentence in the definition of terminal are 
applicable after January 1, 1998, and the definitions of kerosene, 
excluded liquid, and taxable fuel are applicable after June 30, 1998. 
Paragraph (c)(2) of this section is applicable after December 31, 1997.


Sec. 48.4081-1T  [Removed]

    Par. 35. Section 48.4081-1T is removed.
    Par. 36. Section 48.4081-2 is amended as follows:
    1. Paragraph (b) is amended by removing the language ``Except as 
provided in Sec. 48.4081-4 (relating to gasoline blendstocks) and 
Sec. 48.4082-1 (relating to dyed diesel fuel), tax'' and adding ``Tax'' 
in its place.
    2. Paragraph (c)(3) is amended by adding the language ``or 
kerosene'' after ``diesel fuel'' each place it appears.
    3. Paragraph (e) is revised.
    4. Paragraph (f) is added.
    The addition and revision read as follows:


Sec. 48.4081-2  Taxable fuel; tax on removal at a terminal rack.

* * * * *
    (e) Exemptions. For exemptions from the tax imposed under this 
section, see Secs. 48.4081-4 (relating to gasoline blendstocks), 
48.4082-1 (relating to dyed diesel fuel and dyed kerosene), 48.4082-5 
(relating to diesel fuel and kerosene used in Alaska), 48.4082-6 
(relating to aviation-grade kerosene), and 48.4082-7 (relating to 
kerosene used for a feedstock purpose).
    (f) Effective date. This section is applicable after December 31, 
1993.

    Par. 37. Section 48.4081-3 is amended as follows:
    1. Paragraph (a) is amended by removing the last sentence.
    2. Paragraph (b)(1) is amended as follows:
    a. In the introductory text, the language ``Except as provided in 
paragraph (b)(2) of this section (relating to an exemption for certain 
refineries), Sec. 48.4081-4 (relating to gasoline blendstocks), and 
Sec. 48.4082-1 (relating to dyed diesel fuel), tax'' is removed and 
``Tax'' is added in its place.
    b. In paragraph (b)(1)(i), the language ``of taxable fuel'' is 
added after ``A removal''.
    c. In paragraph (b)(1)(ii), the language ``of taxable fuel'' is 
added after ``A removal''.
    d. In paragraph (b)(1)(iii), third sentence, the language 
``Sec. 40.6302(c)-1(e)(4)'' is removed and ``Sec. 40.6302(c)-1(f)(4)'' 
is added in its place.
    3. In paragraph (c)(1) introductory text, the language ``Except as 
provided in Sec. 48.4081-4 (relating to gasoline blendstocks) and 
Sec. 48.4082-1 (relating to dyed diesel fuel), a tax'' is removed and 
``Tax'' is added in its place.
    4. In paragraph (d)(1), the language ``A tax is imposed'' is 
removed and ``Tax is imposed'' is added in its place.
    5. In paragraph (e)(1) introductory text, the language ``Except as 
provided in Sec. 48.4081-4 (relating to gasoline blendstocks) and 
Sec. 48.4082-1 (relating to dyed diesel fuel), a tax'' is removed and 
``Tax'' is added in its place.
    6. In paragraph (f)(1), the language ``Except as provided in 
paragraph (f)(2) of this section and Sec. 48.4082-1 (relating to dyed 
diesel fuel), a tax'' is removed and ``Tax'' is added in its place.
    7. Paragraph (i) is revised.
    8. Paragraph (j) is added.
    The revision and addition read as follows:


Sec. 48.4081-3  Taxable fuel; taxable events other than removal at the 
terminal rack.

* * * * *
    (i) Exemptions. For exemptions from the taxes imposed under this 
section, see Secs. 48.4081-4 (relating to gasoline blendstocks), 
48.4082-1 (relating to dyed diesel fuel and dyed kerosene), 48.4082-5 
(relating to diesel fuel and kerosene used in Alaska), 48.4082-6 
(relating to aviation-grade kerosene), and 48.4082-7 (relating to 
kerosene used for a feedstock purpose).
    (j) Effective date. This section is applicable January 1, 1994.

    Par. 38. In Sec. 48.4081-6, paragraph (b)(3) is revised to read as 
follows:

[[Page 17157]]

Sec. 48.4081-6  Gasoline; gasohol.

* * * * *
    (b) * * *
    (3) Gasohol blender. Gasohol blender means any person that 
regularly produces gasohol outside of the bulk transfer/terminal system 
for sale or use in its trade or business.
* * * * *


Sec. 48.4081-7  [Amended]

    Par. 39. Section 48.4081-7 is amended as follows:
    1. In paragraph (c)(2), First Taxpayer's Report, the following 
language is removed:

  ``7.____________________
  Location of IRS service center where this report is filed''

    2. In paragraph (c)(4)(v), the language ``gasoline'' is removed 
each place it appears and ``taxable fuel'' is added in its place.
    3. In paragraph (f) Example 1, the language ``gasoline registrant'' 
is removed and ``taxable fuel registrant'' is added in its place in the 
following locations:
    a. Paragraph (i), first sentence.
    b. Paragraph (i), second sentence.
    c. Paragraph (ii), first sentence.

    Par. 40. In Sec. 48.4081-8, paragraph (a) is revised to read as 
follows:


Sec. 48.4081-8  Taxable fuel; measurement.

    (a) In general. Volumes of taxable fuel may be measured on the 
basis of actual volumetric gallons or gallons adjusted to 60 degrees 
Fahrenheit. However, beginning July 1, 2000, for each period from July 
1 through the following June 30--
    (1) A person liable for the tax on removal may use only one of the 
two bases of measurement with respect to all taxable fuel removed 
during the period from any particular terminal, refinery, or blending 
facility;
    (2) A person liable for the tax on entry may use only one of the 
two bases of measurement with respect to all taxable fuel entered into 
the United States during the period at any particular point of entry; 
and
    (3) A person liable for the tax on sale may use only one of the two 
bases of measurement with respect to all taxable fuel sold during the 
period to any particular buyer.
* * * * *


Sec. 48.4081-9  [Removed]

    Par. 41. Section 48.4081-9 is removed.
    Par. 42. Section 48.4082-1 is amended as follows:
    1. The section heading is revised.
    2. In paragraph (a) introductory text, the language ``or kerosene'' 
is added after ``diesel fuel''.
    3. In paragraph (a)(3), the language ``or kerosene'' is added after 
``diesel fuel''.
    4. In paragraph (b), the introductory text is revised.
    5. In paragraph (b)(1), the language ``or kerosene'' is added after 
``diesel fuel''.
    The revisions read as follows:


Sec. 48.4082-1  Diesel fuel and kerosene; exemption for dyed fuel.

* * * * *
    (b) * * * Diesel fuel or kerosene satisfies the dyeing requirement 
of this paragraph (b) only if the diesel fuel or kerosene contains--
* * * * *
    Par. 43. Sections 48.4082-2 and 48.4082-3 are revised to read as 
follows:


Sec. 48.4082-2  Diesel fuel and kerosene; notice required for dyed 
fuel.

    (a) In general. A legible and conspicuous notice stating ``DYED 
DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE'' must be 
posted by a seller on any retail pump or other delivery facility where 
it sells dyed diesel fuel for use by its buyer. A legible and 
conspicuous notice stating ``DYED KEROSENE, NONTAXABLE USE ONLY, 
PENALTY FOR TAXABLE USE'' must be posted by a seller on any retail pump 
or other delivery facility where it sells dyed kerosene for use by its 
buyer. Any seller that fails to post the required notice on any retail 
pump or other delivery facility where it sells dyed fuel is, for 
purposes of the penalty imposed by section 6715, presumed to know that 
the fuel will not be used for a nontaxable use.
    (b) Cross reference; terminal operators. For the requirement that 
terminal operators provide a notice with respect to dyed fuel, see 
Sec. 48.4101-1(h)(3) (relating to terms and conditions of registration 
for terminal operators).
    (c) Effective date. This section is applicable with respect to 
diesel fuel after December 31, 1993, and with respect to kerosene after 
June 30, 1998.


Sec. 48.4082-3  Diesel fuel and kerosene; visual inspection devices. 
[Reserved]

    Par. 44. Section 48.4082-4 is amended as follows:
    1. The section heading is revised.
    2. Paragraph (a)(1) is revised.
    3. Paragraph (a)(2)(i) is amended by removing the language ``or 
boat''.
    4. Paragraphs (b) heading and (b)(1) are revised.
    5. Paragraph (c) is amended by:
    a. Removing paragraphs (c)(4) and (c)(10);
    b. Redesignating paragraphs (c)(5), (c)(6), (c)(7), (c)(8), and 
(c)(9) as paragraphs (c)(4), (c)(5), (c)(6), (c)(7), and (c)(8), 
respectively.
    c. Adding the language ``or'' at the end of newly designated 
paragraph (c)(7).
    d. Removing the language ``highway; or'' at the end of newly 
designated paragraph (c)(8) and adding ``highway.'' in its place.
    6. Paragraph (d) is revised.
    The revisions read as follows:


Sec. 48.4082-4  Diesel fuel and kerosene; back-up tax.

    (a) Imposition of tax--(1) In general. Tax is imposed by section 
4041 on the delivery into the fuel supply tank of the propulsion engine 
of a diesel-powered highway vehicle (other than a diesel-powered bus) 
of--
    (i) Any diesel fuel or kerosene on which tax has not been imposed 
by section 4081;
    (ii) Any diesel fuel or kerosene for which a credit or payment has 
been allowed under section 6427; or
    (iii) Any liquid (other than taxable fuel) for use as fuel.
* * * * *
    (b) Tax on diesel fuel and kerosene; buses and trains--(1) In 
general. Tax is imposed by section 4041 on the delivery into the fuel 
supply tank of the propulsion engine of a diesel-powered bus or a 
diesel-powered train of--
    (i) Any diesel fuel or kerosene on which tax has not been imposed 
by section 4081;
    (ii) Any diesel fuel or kerosene for which a credit or payment has 
been allowed under section 6427; or
    (iii) Any liquid (other than taxable fuel) for use as fuel.
* * * * *
    (d) Effective date. This section is applicable after December 31, 
1993, except that references to kerosene are applicable after June 30, 
1998.

    Par. 45. Section 48.4082-5 is amended as follows:
    1. The section heading is revised.
    2. Paragraph (a) is amended by adding ``or kerosene'' after 
``diesel fuel''.
    3. Paragraph (b), definition of Exempt area of Alaska, is amended 
by removing the language ``Clear'' and adding ``Clean'' in its place.
    4. Paragraphs (b), (c), (d), and (g) are amended by adding ``or 
kerosene'' after ``diesel fuel'' in the following locations:
    a. Paragraph (b), definition of Qualified dealer, paragraph (1).
    b. Paragraph (c) introductory text.
    c. Paragraph (c)(3).

[[Page 17158]]

    d. Paragraph (d)(1) introductory text.
    e. Paragraph (d)(2).
    f. Paragraph (g).
    5. Paragraph (h), first sentence, is revised.
    The revisions read as follows:


Sec. 48.4082-5  Diesel fuel and kerosene; Alaska.

* * * * *
    (h) Effective date. This section is applicable with respect to 
diesel fuel removed or entered after December 31, 1996, and with 
respect to kerosene removed or entered after June 30, 1998. * * *
    Par. 46. Sections 48.4082-6 and 48.4082-7 are added to read as 
follows:


Sec. 48.4082-6  Kerosene; exemption for aviation-grade kerosene.

    (a) Overview. This section prescribes the conditions under which 
tax does not apply to the removal or entry of aviation-grade kerosene 
that is destined for use as a fuel in an aircraft.
    (b) Definition. For purposes of this section, aviation-grade 
kerosene means kerosene-type jet fuel covered by ASTM specification D 
1655 or military specification MIL-DTL-5624T (Grade JP-5) or MIL-DTL-
83133E (Grade JP-8). For availability of ASTM and military 
specifications, see Sec. 48.4081-1(d).
    (c) Exemption for certain removals and entries. Tax is not imposed 
under Sec. 48.4081-2(b), 48.4081-3(b)(1)(ii), or 48.4081-3(c)(1)(ii) on 
the removal or entry of aviation-grade kerosene if--
    (1) The person otherwise liable for tax is a taxable fuel 
registrant;
    (2) In the case of a removal from a terminal, the terminal is an 
approved terminal; and
    (3)(i) The person otherwise liable for tax delivers the kerosene 
into the fuel supply tank of an aircraft and this delivery is not in 
connection with a sale; or
    (ii) The kerosene is sold for use as a fuel in an aircraft and, at 
the time of the sale, the person otherwise liable for tax has an 
unexpired certificate (described in paragraph (e) of this section) from 
the buyer and has no reason to believe any information in the 
certificate is false.
    (d) Certain later sales--(1) In general. Paragraph (c) of this 
section does not apply with respect to kerosene that is sold as 
described in paragraph (c)(3)(ii) of this section if there is a later 
disqualifying sale of the kerosene. A later disqualifying sale is any 
later sale other than a later sale--
    (i) By a person that, at the time of the sale, has an unexpired 
certificate (described in paragraph (e) of this section) from the buyer 
and has no reason to believe that any information in the certificate is 
false; or
    (ii) In connection with the delivery of the kerosene into the fuel 
supply tank of an aircraft.
    (2) Imposition of tax; liability for tax. Notwithstanding 
Secs. 48.4081-2 and 48.4081-3, in any case in which paragraph (d)(1) of 
this section applies, tax is imposed with respect to that kerosene at 
the time of the first later disqualifying sale and the seller in that 
sale is liable for the tax.
    (3) Rate of tax. For the rate of tax, see section 4081.
    (e) Certificate--(1) In general. The certificate described in this 
paragraph (e) is a statement by a buyer that is signed under penalties 
of perjury by a person with authority to bind the buyer, is in 
substantially the same form as the model certificate provided in 
paragraph (e)(3) of this section, and contains all information 
necessary to complete the model certificate. A new certificate or 
notice that the current certificate is invalid must be given if any 
information in the current certificate changes. The certificate may be 
included as part of any business records normally used to document a 
sale. The certificate expires on the earliest of the following dates:
    (i) The date one year after the effective date of the certificate 
(which may be no earlier than the date it is signed).
    (ii) The date the buyer provides the seller a new certificate or 
notice that the current certificate is invalid.
    (iii) The date the Internal Revenue Service or the buyer notifies 
the seller that the buyer's right to provide a certificate has been 
withdrawn.
    (2) Withdrawal of the right to provide a certificate. The Internal 
Revenue Service may withdraw the right of a buyer of aviation-grade 
kerosene to provide a certificate under this section if the buyer uses 
the aviation-grade kerosene to which a certificate relates other than 
as a fuel in an aircraft or sells the kerosene without first obtaining 
a certificate from its buyer. The Internal Revenue Service may notify 
any seller to whom the buyer has provided a certificate that the 
buyer's right to provide a certificate has been withdrawn.
    (3) Model certificate.

CERTIFICATE OF PERSON BUYING AVIATION-GRADE KEROSENE FOR USE AS A FUEL 
IN AN AIRCRAFT

(To support tax-free removals and entries of aviation-grade kerosene 
under section 4082 of the Internal Revenue Code.)

    Name of Buyer ________________ (Buyer) certifies the following 
under penalties of perjury:
    The aviation-grade kerosene to which this certificate applies 
will be used by Buyer as a fuel in an aircraft or resold by Buyer 
for that use.
    This certificate applies to ________ percent of Buyer's 
purchases from ________________________ (name, address, and employer 
identification number of seller) as follows (complete as 
applicable):
    1. A single purchase on invoice or delivery ticket number 
____________.
    2. All purchases between ____________ (effective date) and 
____________ (expiration date) (period not to exceed one year after 
the effective date) under account or order number(s) ____________. 
If this certificate applies only to Buyer's purchases for certain 
locations, check here ________ and list the locations.

--------------------------------------------------------------------
--------------------------------------------------------------------
--------------------------------------------------------------------

    Buyer is buying the kerosene for (check either or both as 
applicable): ____ Buyer's use as a fuel in an aircraft. ____ Resale 
for use as a fuel in an aircraft.
    Buyer will provide a new certificate to the seller if any 
information in this certificate changes.
    If Buyer sells the aviation-grade kerosene to which this 
certificate relates and does not deliver it into the fuel supply 
tank of an aircraft, Buyer will be liable for tax unless Buyer 
obtains a certificate from its buyer stating that the aviation-grade 
kerosene will be used as a fuel in an aircraft.
    If Buyer violates the terms of this certificate, the Internal 
Revenue Service may withdraw Buyer's right to provide a certificate.
    Buyer has not been notified by the Internal Revenue Service that 
its right to provide a certificate has been withdrawn.
    The fraudulent use of this certificate may subject Buyer and all 
parties making any fraudulent use of this certificate to a fine or 
imprisonment, or both, together with the costs of prosecution.

----------------------------------------------------------------------
Printed or typed name of person signing
----------------------------------------------------------------------
Title of person signing
----------------------------------------------------------------------
Employer identification number
----------------------------------------------------------------------
Address of Buyer
----------------------------------------------------------------------
Signature and date signed

    (f) Effective date. This section is applicable after March 30, 
2000, except that paragraph (d) of this section is applicable after 
June 30, 2000.


Sec. 48.4082-7  Kerosene; exemption for feedstock purposes.

    (a) Overview. This section prescribes the conditions under which 
tax does not apply to the removal or entry of kerosene for use for a 
feedstock purpose.
    (b) Definitions. The following definitions apply to this section:
    Feedstock purpose means the use of kerosene for nonfuel purposes in 
the manufacture or production of any substance other than gasoline, 
diesel fuel, or special fuels referred to in section 4041. Thus, for 
example,

[[Page 17159]]

kerosene is used for a feedstock purpose when it is used as an 
ingredient in the production of paint and is not used for a feedstock 
purpose when it is used to power machinery at a factory where paint is 
produced.
    Feedstock user means a person that uses kerosene for a feedstock 
purpose.
    Registered feedstock user means a feedstock user that is--
    (1) Registered under section 4101 as a feedstock user; or
    (2) With respect to removals and entries before October 1, 2000, a 
taxable fuel registrant.
    (c) Exemption for removals and entries. Tax is not imposed on the 
removal or entry of kerosene if--
    (1) The person otherwise liable for tax is a taxable fuel 
registrant;
    (2) In the case of a removal from a terminal, the terminal is an 
approved terminal; and
    (3)(i) The person otherwise liable for tax uses the kerosene for a 
feedstock purpose; or
    (ii) The kerosene is sold for use by the buyer for a feedstock 
purpose and, at the time of the sale, the person otherwise liable for 
tax has an unexpired certificate (described in paragraph (e) of this 
section) from the buyer and has no reason to believe any information in 
the certificate is false.
    (d) Later sale--(1) In general. Paragraph (c) of this section does 
not apply with respect to kerosene that is sold as described in 
paragraph (c)(3)(ii) of this section if the buyer in that sale (the 
certifying buyer) sells the kerosene.
    (2) Imposition of tax; liability for tax. Notwithstanding 
Secs. 48.4081-2 and 48.4081-3, in any case in which paragraph (d)(1) of 
this section applies, tax with respect to that kerosene is imposed at 
the time of the sale by the certifying buyer and the certifying buyer 
is liable for the tax.
    (3) Rate of tax. For the rate of tax, see section 4081.
    (e) Certificate--(1) In general. The certificate described in this 
paragraph (e) is a statement by a buyer that is signed under penalties 
of perjury by a person with authority to bind the buyer, is in 
substantially the same form as the model certificate provided in 
paragraph (e)(2) of this section, and contains all information 
necessary to complete the model certificate. A new certificate or 
notice that the current certificate is invalid must be given if any 
information in the current certificate changes. The certificate may be 
included as part of any business records normally used to document a 
sale. The certificate expires on the earliest of the following dates:
    (i) The date one year after the effective date of the certificate 
(which may be no earlier than the date it is signed).
    (ii) The date the buyer provides the seller a new certificate or 
notice that the current certificate is invalid.
    (iii) The date the seller is notified by the Internal Revenue 
Service or the buyer that the buyer's registration has been revoked or 
suspended.
    (2) Model certificate.

CERTIFICATE OF REGISTERED FEEDSTOCK USER

(To support tax-free removals and entries of kerosene under section 
4082 of the Internal Revenue Code.)

    ________________(Buyer) certifies the following under penalties 
of perjury:
    Name of Buyer ________________
    Buyer is a registered feedstock user with registration number 
________. Buyer's registration has not been revoked or suspended.
    The kerosene to which this certificate applies will be used by 
Buyer for a feedstock purpose.
    This certificate applies to ________ percent of Buyer's 
purchases from ________________________ (name, address, and employer 
identification number of seller as follows (complete as applicable):
    1. A single purchase on invoice or delivery ticket number 
____________.
    2. All purchases between ____________ (effective date) and 
____________ (expiration date) (period not to exceed one year after 
the effective date) under account or order number(s) ____________. 
If this certificate applies only to Buyer's purchases for certain 
locations, check here ________ and list the locations.

--------------------------------------------------------------------

--------------------------------------------------------------------

--------------------------------------------------------------------

    If Buyer sells the kerosene to which this certificate relates, 
Buyer will be liable for tax on that sale.
    Buyer will provide a new certificate to the seller if any 
information in this certificate changes.
    If Buyer violates the terms of this certificate, the Internal 
Revenue Service may revoke Buyer's registration.
    Buyer understands that the fraudulent use of this certificate 
may subject Buyer and all parties making any fraudulent use of this 
certificate to a fine or imprisonment, or both, together with the 
costs of prosecution.

----------------------------------------------------------------------
Printed or typed name of person signing
----------------------------------------------------------------------
Title of person signing
----------------------------------------------------------------------
Employer identification number
----------------------------------------------------------------------
Address of Buyer
----------------------------------------------------------------------
Signature and date signed
----------------------------------------------------------------------

    (f) Effective date. This section is applicable after March 30, 
2000, except that paragraph (d) of this section is applicable after 
June 30, 2000.


Secs. 48.4082-6T, 48.4082-7T, 48.4082-8T, 48.4082-9T, and 48.4082-
10T  [Removed]

    Par. 47. Sections 48.4082-6T, 48.4082-7T, 48.4082-8T, 48.4082-9T, 
and 48.4082-10T are removed.

    Par. 48. Section 48.4083-1 is amended as follows:
    1. In paragraph (c)(2), first sentence, the language ``vehicle, 
train, or boat'' is removed and ``vehicle or train'' is added in its 
place.
    2. Paragraph (d) is revised.
    The revision reads as follows:


Sec. 48.4083-1  Taxable fuel; administrative authority.

* * * * *
    (d) Refusal to submit to inspection. For the penalty for any 
refusal to permit an entry or inspection authorized by this section, 
see section 4083(c)(3). This penalty is in addition to any tax that may 
be imposed by section 4041 or 4081 and any penalty that may be imposed 
by section 6715.
* * * * *


Sec. 48.4091-3T  [Redesignated as Sec. 48.4091-3]


Sec. 48.4091-3  [Amended]

    Par. 49. Section 48.4091-3T is redesignated as Sec. 48.4091-3 and 
the language ``(temporary)'' is removed from the section heading.

    Par. 50. Section 48.4101-1 is amended as follows:
    1. The section heading is revised.
    2. Paragraph (a)(1) is amended by removing the language 
``registered ultimate vendors of diesel fuel'' and adding ``certain 
ultimate vendors of diesel fuel and kerosene'' in its place.
    3. Paragraph (a)(2) is amended by adding a sentence to the end of 
the paragraph.
    4. Paragraph (a)(6) is added.
    5. Paragraphs (b)(7), (b)(8), and (b)(9) are added.
    6. Paragraph (c)(1) is revised.
    7. Paragraph (d) is revised.
    8. Paragraph (f)(1)(i) heading is revised.
    9. Paragraph (f)(1)(ii) heading and introductory text are revised.
    10. Paragraph (h)(1)(iii) is amended by removing the language ``and 
Sec. 48.4101-2''.
    11. Paragraph (h)(2)(iii) is revised.
    12. Paragraph (h)(2)(iv) is added.
    13. Paragraph (h)(3)(i) is revised.
    14. Paragraph (h)(3)(ii) is amended by adding ``or kerosene'' after 
``diesel fuel'' in the heading and the introductory text.
    15. Paragraph (h)(3)(v) is amended by adding ``or kerosene'' after 
``diesel fuel'' each place it appears.
    16. Paragraphs (i)(2)(ii) and (i)(2)(iii) are amended by removing 
the language

[[Page 17160]]

``vendor'' and adding ``vendor or an ultimate vendor (blocked pump)'' 
in its place.
    17. Paragraph (k) is amended by adding a sentence to the end of the 
paragraph.
    18. Paragraph (l)(2) is amended by adding the language ``, except 
that paragraphs (c)(1)(iii) and (c)(1)(vi) of this section are 
applicable after March 31, 2001'' after ``January 1, 1995''.
    19. Paragraph (l)(4) is added.
    The revisions and additions read as follows:


Sec. 48.4101-1  Taxable fuel; registration.

    (a) * * *
    (2) * * * However, the United States is treated as registered under 
section 4101.
* * * * *
    (6)(i) A person is treated as a taxable fuel registrant if on June 
30, 1998, the person--
    (A) Is an enterer, refiner, terminal operator, or throughputter 
with respect to kerosene and is registered under section 4101 as a 
producer or importer of aviation fuel;
    (B) Operates one or more terminals that store kerosene (and no 
other type of taxable fuel); or
    (C) Is a commercial airline, an operator of aircraft in 
noncommercial aviation, or a fixed base operator and is also a position 
holder with respect to kerosene.
    (ii) A person treated as registered under paragraph (a)(6)(i) of 
this section is treated as registered from July 1, 1998, until the 
earlier of--
    (A) The date of a subsequent denial of an application for 
registration under paragraph (g)(2) of this section;
    (B) The effective date of a subsequent registration issued under 
paragraph (g)(3) of this section;
    (C) The effective date of a subsequent revocation or suspension of 
registration under paragraph (i) of this section; or
    (D) July 1, 1999.
    (b) * * *
    (7) Pipeline operator. A pipeline operator is any person that 
operates a pipeline within the bulk transfer/terminal system.
    (8) Vessel operator. A vessel operator is any person that operates 
a vessel within the bulk transfer/terminal system. However, for 
purposes of this definition, vessel does not include a deep draft 
ocean-going vessel (as defined in Sec. 48.4042-3(a)).
    (9) Other definitions. For other definitions relating to taxable 
fuel, see Secs. 48.4081-1, 48.4081-6(b), 48.4082-5(b), 48.4082-6(b), 
48.4082-7(b), 48.6427-9(b), 48.6427-10(b), and 48.6427-11(b).
    (c) * * * (1) In general. A person is required to be registered 
under section 4101 if the person is--
    (i) A blender;
    (ii) An enterer;
    (iii) A pipeline operator;
    (iv) A position holder;
    (v) A terminal operator; or
    (vi) A vessel operator.
* * * * *
    (d) Persons that may, but are not required to, be registered. A 
person may, but is not required to, be registered under section 4101 if 
the person is--
    (1) A feedstock user;
    (2) A gasohol blender;
    (3) An industrial user;
    (4) A throughputter that is not a position holder;
    (5) An ultimate vendor; or
    (6) An ultimate vendor (blocked pump).
* * * * *
    (f) * * *
    (1) * * *
    (i) Persons other than ultimate vendors, pipeline operators, and 
vessel operators. * * *
* * * * *
    (ii) Ultimate vendors, pipeline operators, and vessel operators. 
The district director will register an applicant as an ultimate vendor, 
ultimate vendor (blocked pump), pipeline operator, or vessel operator 
only if the district director--
* * * * *
    (h) * * *
    (2) * * *
    (iii) Make any false statement on, or violate the terms of, any 
certificate given to another person to support an exemption from, or a 
reduced rate of, the tax imposed by section 4081; or
    (iv) In the case of an ultimate vendor (blocked pump), deliver 
kerosene (or allow kerosene to be delivered) into the fuel supply tank 
of a diesel-powered highway vehicle or diesel-powered train from a 
blocked pump.
    (3) * * * (i) Notice required with respect to dyed diesel fuel and 
dyed kerosene. A legible and conspicuous notice stating ``DYED DIESEL 
FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE'' must be provided 
by each terminal operator to any person that receives dyed diesel fuel 
at a terminal rack of that operator. A legible and conspicuous notice 
stating ``DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE'' 
must be provided by each terminal operator to any person that receives 
dyed kerosene at a terminal rack of that operator. These notices must 
be provided by the time of the removal and must appear on all shipping 
papers, bills of lading, and similar documents that are provided by the 
terminal operator to accompany the removal of the fuel.
* * * * *
    (k) * * * For rules relating to claims by registered ultimate 
vendors (blocked pump), see Sec. 48.6427-10.
    (l) * * *
    (4) References in this section to kerosene are applicable after 
June 30, 1998.
    Par. 51. Section 48.4101-2 is revised to read as follows:


Sec. 48.4101-2  Information reporting.

    (a) In general. Each information report under section 4101(d) must 
be--
    (1) Made in the form required by the Commissioner;
    (2) Made for a period of one calendar month; and
    (3) Filed by the last day of the first month following the month 
for which the report is made, except that a report relating to any 
month during 2000 must be filed by February 28, 2001.
    (b) Effective date. This section is applicable after March 30, 
2000.


Secs. 48.4102-2T and 48.4101-3T  [Removed]

    Par. 52. Sections 48.4102-2T and 48.4101-3T are removed.


Sec. 48.4221-1  [Amended]

    Par. 53. In Sec. 48.4221-1, paragraph (a)(2)(ii) is amended by 
removing the language ``(gasoline and diesel fuel tax)'' and adding 
``(taxable fuel tax)'' in its place.


Sec. 48.4222(b)-1  [Amended]

    Par. 54. In Sec. 48.4222(b)-1, paragraph (c), first sentence, is 
amended by removing the language ``paragraph (f)'' and adding 
``paragraph (b)'' in its place.


Sec. 48.6416(b)(2)-1  [Amended]

    Par. 55. Section 48.6416(b)(2)-1 is amended by removing the third 
sentence.
    Par. 56. In Sec. 48.6416(b)(2)-2, paragraph (a) is revised to read 
as follows:


Sec. 48.6416(b)(2)-2  Exportations, uses, sales, and resales included.

    (a) In general. The tax paid under chapter 32 (or under section 
4041(a) or (d) in respect of sales or under section 4051) with respect 
to any article is considered to be an overpayment in the case of any 
exportation, use, sale, or resale described in this section. This 
section applies only in those cases in which the exportation, use, 
sale, or resale (or any combination thereof) referred to in this 
section occurs before any other use. In addition, the following

[[Page 17161]]

restrictions must be taken into account in applying the regulations 
under section 6416(b)(2):
    (1) Sections 6416(b)(2)(C) and (D) do not apply to any tax paid 
under section 4064 (gas guzzler tax).
    (2) Sections 6416(b)(2)(B), (C), and (D) do not apply to any tax 
paid under section 4131 (vaccine tax) and section 6416(b)(2)(A) applies 
only to the extent prescribed in paragraph (b)(2) of this section.
    (3) Section 6416(b)(2) does not apply to any tax paid under section 
4041(a)(1) or 4081 on diesel fuel or kerosene, section 4091 (aviation 
fuel tax), or section 4121 (coal tax).
* * * * *


Sec. 48.6420-7  [Removed]

    Par. 57. Section 48.6420-7 is removed.


Sec. 48.6420(c)-2  [Removed]

    Par. 58. Section 48.6420(c)-2 is removed.


Sec. 48.6421-2  [Amended]

    Par. 59. In Sec. 48.6421-2, paragraph (a) is amended by removing 
the last sentence.

    Par. 60. Section 48.6427-8 is amended as follows:
    1. The section heading and paragraphs (a) and (b)(1) are revised.
    2. Paragraph (b)(2) Example 1, paragraph (i) is amended as follows:
    a. In the first and second sentences, the language ``1996'' is 
removed and ``2000'' is added in its place.
    b. In the fourth sentence, the language ``Sec. 48.4081-1(h)'' is 
removed and ``Sec. 48.4081-1(b)'' is added in its place.
    3. Paragraph (b)(2) Example 1, paragraph (ii) is amended by 
removing the language ``(b)(1)(vi)(C)'' and adding ``(b)(1)(vii)(C)'' 
in its place.
    4. Paragraph (b)(2) Example 2, paragraph (i) is amended as follows:
    a. In the first sentence, the language ``1996'' is removed and 
``2000'' is added in its place.
    b. In the third sentence, the language ``or diesel-powered boat'' 
is removed.
    5. Paragraph (d) is amended as follows:
    a. By removing from paragraph (d)(1) the language ``covered by the 
claim''
    b. By revising paragraphs (d)(2) and (d)(3).
    c. By adding the language ``or kerosene'' after ``diesel fuel'' in 
paragraphs (d)(4) and (d)(5).
    6. Paragraph (f) is revised.
    The revisions read as follows:


Sec. 48.6427-8  Diesel fuel and kerosene; claims by ultimate 
purchasers.

    (a) Overview. This section provides rules under which ultimate 
purchasers of taxed diesel fuel and kerosene may claim the income tax 
credits or payments allowed by section 6427(l). Generally, these claims 
relate to diesel fuel and kerosene used in nontaxable uses. Claims 
relating to diesel fuel and kerosene sold for use on a farm for farming 
purposes and by a State are made by registered ultimate vendors under 
Sec. 48.6427-9; claims relating to kerosene sold from a blocked pump 
are made by registered ultimate vendors (blocked pump) under 
Sec. 48.6427-10; and claims relating to kerosene sold during certain 
periods of extreme cold for blending with diesel fuel to be used for 
heating purposes are made by registered ultimate vendors (blending) 
under Sec. 48.6427-11.
    (b) Conditions to allowance of credit or payment--(1) In general. 
Except as provided in section 6427(l)(5), a claim for an income tax 
credit or payment with respect to diesel fuel or kerosene is allowed 
under section 6427(l) only if--
    (i) Tax was imposed by section 4081 on the diesel fuel or kerosene 
to which the claim relates;
    (ii) The claimant produced or bought the diesel fuel or kerosene 
and did not sell it in the United States;
    (iii) The claimant has filed a timely claim for a credit or payment 
that contains the information required under paragraph (d) of this 
section;
    (iv) The diesel fuel or kerosene was not bought under a certificate 
described in Sec. 48.6427-9(e)(2) (relating to Certificate of Farming 
Use or State Use);
    (v) The diesel fuel or kerosene was not used on a farm for farming 
purposes (as defined in Sec. 48.6420-4) or by a State;
    (vi) With respect to kerosene, the kerosene was not sold from a 
blocked pump or sold for blending with diesel fuel under the conditions 
described in Sec. 48.6427-11; and
    (vii) The diesel fuel or kerosene was either--
    (A) Used in a use described in Sec. 48.4082-4(c)(3) through (c)(8);
    (B) Exported;
    (C) Used other than as a fuel in a propulsion engine of a diesel-
powered highway vehicle; or
    (D) Used as a fuel in the propulsion engine of a diesel-powered bus 
if the bus was engaged in a use described in section 6427(b)(1) (after 
the application of section 6427(b)(3)).
* * * * *
    (d) * * *
    (2) A statement by the claimant that--
    (i) The diesel fuel or kerosene did not contain visible evidence of 
dye; or
    (ii) In the case of diesel fuel or kerosene that contains visible 
evidence of dye, explains the circumstances under which tax was imposed 
on that fuel.
    (3) The use made of the diesel fuel or kerosene covered by the 
claim described by reference to specific categories listed in paragraph 
(b)(1)(vii) of this section (such as use in a qualified local bus or 
the exclusive use of a nonprofit educational organization).
* * * * *
    (f) Effective date. This section is applicable with respect to 
diesel fuel after December 31, 1993, except for paragraph (b)(1)(iv) of 
this section, which is applicable to diesel fuel bought by ultimate 
purchasers after June 30, 1994. This section is applicable with respect 
to kerosene after June 30, 1998.

    Par. 61. Section 48.6427-9 is amended as follows:
    1. The section heading and paragraph (a) are revised.
    2. Paragraph (b) is amended by:
    a. Adding the language ``or undyed kerosene'' after ``diesel fuel'' 
in the introductory text.
    b. Revising paragraph (b)(2).
    3. Paragraph (c) is amended by revising the introductory text, 
paragraph (c)(1), and paragraph (c)(2) introductory text.
    4. Paragraph (e) is amended by adding ``or kerosene'' after 
``diesel fuel'' in the following locations:
    a. Paragraph (e)(1) introductory text.
    b. Paragraph (e)(1)(iv).
    c. Paragraph (e)(1)(v)(A).
    5. Paragraphs (e)(1)(i) and (e)(1)(ii) are revised.
    6. Paragraph (e)(1)(vi) is amended by removing the language ``For 
claims relating to sales by the claimant after March 31, 1994, a 
statement'' and adding ``A statement'' in its place.
    7. Paragraph (e)(1)(vii) is removed.
    8. Paragraph (e)(2)(ii), Certificate of Farming Use or State Use, 
is amended by adding or ``or kerosene'' after ``diesel fuel'' each 
place it appears.
    9. Paragraph (g) is revised.
    The revisions read as follows:


Sec. 48.6427-9  Diesel fuel and kerosene; claims by registered ultimate 
vendors (farming and State use).

    (a) Overview. This section provides rules under which certain 
registered ultimate vendors of taxed diesel fuel and kerosene may claim 
the income tax credits or payments allowed by section 6427(l)(5)(A). 
These claims relate to diesel fuel and kerosene sold for use on a farm 
for farming purposes and by a State. Claims relating to diesel fuel and 
kerosene used for other nontaxable purposes are made by ultimate 
purchasers under Sec. 48.6427-8; claims relating to kerosene sold from 
a blocked

[[Page 17162]]

pump are made by registered ultimate vendors (blocked pump) under 
Sec. 48.6427-10; and claims relating to kerosene sold during certain 
periods of extreme cold for blending with diesel fuel to be used for 
heating purposes are made by registered ultimate vendors (blending) 
under Sec. 48.6427-11.
    (b) * * *
    (2) A registered ultimate vendor is an ultimate vendor that is 
registered under section 4101 as an ultimate vendor.
    (c) * * * A claim for an income tax credit or payment with respect 
to diesel fuel or kerosene is allowed by section 6427(l)(5)(A) only 
if--
    (1) Tax was imposed by section 4081 on the diesel fuel or kerosene 
to which the claim relates;
    (2) The claimant sold the diesel fuel or kerosene to--
* * * * *
    (e) * * * (1) * * *
    (i) The total number of gallons.
    (ii) A statement by the claimant that--
    (A) The diesel fuel or kerosene did not contain visible evidence of 
dye; or
    (B) In the case of diesel fuel or kerosene that contains visible 
evidence of dye, explains the circumstances under which tax was imposed 
on that fuel.
* * * * *
    (g) Effective date. This section is applicable with respect to 
diesel fuel after December 31, 1993, and with respect to kerosene after 
June 30, 1998.

    Par. 62. Sections 48.6427-10 and 48.6427-11 are added to read as 
follows:


Sec. 48.6427-10  Kerosene; claims by registered ultimate vendors 
(blocked pumps).

    (a) Overview. This section provides rules under which certain 
registered ultimate vendors of taxed kerosene may claim the income tax 
credits or payments allowed by section 6427(l)(5)(B)(i). These claims 
relate to kerosene sold from a blocked pump. Claims relating to 
kerosene sold for use on a farm for farming purposes and by a State are 
made by registered ultimate vendors under Sec. 48.6427-9; claims 
relating to kerosene sold during certain periods of extreme cold for 
blending with diesel fuel to be used for heating purposes are made by 
registered ultimate vendors (blending) under Sec. 48.6427-11; and 
claims relating to kerosene used for nontaxable purposes are made by 
ultimate purchasers under Sec. 48.6427-8.
    (b) Definitions. The following definitions apply to this section:
    (1) A blocked pump is a fuel pump that--
    (i) Is used to dispense undyed kerosene that is sold at retail for 
use by the buyer in any nontaxable use;
    (ii) Is at a fixed location;
    (iii) Is identified with a legible and conspicuous notice stating 
``UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY''; and
    (iv)(A) Cannot reasonably be used to dispense fuel directly into 
the fuel supply tank of a diesel-powered highway vehicle or diesel-
powered train (because, for example, of its distance from a road 
surface or train track or the length of its delivery hose); or
    (B) Is locked by the vendor after each sale and unlocked by the 
vendor only in response to a request by a buyer for undyed kerosene for 
use other than as a fuel in a diesel-powered highway vehicle or diesel-
powered train.
    (2) A registered ultimate vendor (blocked pump) is a person that is 
registered under section 4101 as an ultimate vendor (blocked pump).
    (3) An ultimate vendor (blocked pump) is a person that sells undyed 
kerosene from a blocked pump.
    (c) Conditions to allowance of credit or payment. A claim for an 
income tax credit or payment with respect to undyed kerosene is allowed 
by section 6427(l)(5)(B)(i) only if--
    (1) Tax was imposed by section 4081 on the kerosene to which the 
claim relates;
    (2) The claimant sold the kerosene from a blocked pump for its 
buyer's use other than as a fuel in a diesel-powered highway vehicle or 
diesel-powered train and the claimant has no reason to believe that the 
kerosene will not be so used;
    (3) The claimant is a registered ultimate vendor (blocked pump);
    (4) With respect to each sale of more than five gallons of kerosene 
from a blocked pump that does not meet the conditions of paragraph 
(b)(1)(iv)(A) of this section, the claimant has in its possession the 
date of the sale, name and address of the buyer, and the number of 
gallons sold to the buyer; and
    (5) The claimant has filed a timely claim for a credit or payment 
that contains the information required under paragraph (e) of this 
section.
    (d) Form of claim. Each claim for an income tax credit under this 
section must be made on Form 4136 (or such other form as the 
Commissioner may designate) in accordance with the instructions for 
that form. Each claim for a payment under this section must be made on 
Form 8849 (or such other form as the Commissioner may designate) in 
accordance with the instructions for that form.
    (e) Content of claim. Each claim for a credit or payment under this 
section must contain the following information with respect to all of 
the kerosene covered by the claim:
    (1) The claimant's ultimate vendor (blocked pump) registration 
number.
    (2) The total number of gallons.
    (3) A statement by the claimant that--
    (i) The kerosene did not contain visible evidence of dye; or
    (ii) In the case of kerosene that contains visible evidence of dye, 
explains the circumstances under which tax was imposed on that 
kerosene.
    (4) With respect to each sale of more than five gallons of kerosene 
from a blocked pump that does not meet the conditions of paragraph 
(b)(1)(iv)(A) of this section, a statement by the claimant that it has 
in its possession the date of the sale, name and address of the buyer, 
and the number of gallons sold to the buyer.
    (5) A statement by the claimant that it--
    (i) Has not included the amount of the tax in its sales price of 
the kerosene and has not collected the amount of the tax from its 
buyer;
    (ii) Has repaid the amount of the tax to its buyer; or
    (iii) Has obtained the written consent of its buyer to the 
allowance of the claim.
    (f) Time and place for filing claim. For rules relating to the time 
for filing a claim under section 6427, see section 6427(i). A claim 
under this section is not filed unless it contains all the information 
required by paragraph (e) of this section and is filed at the place 
required by the form.
    (g) Cross reference. For a rule prohibiting a registered ultimate 
vendor (blocked pump) from delivering kerosene from a blocked pump into 
the fuel supply tank of a diesel-powered highway vehicle or diesel-
powered train, see Sec. 48.4101-1(h)(2)(iv).
    (h) Effective date. This section is applicable after March 30, 
2000.


Sec. 48.6427-11  Kerosene; claims by registered ultimate vendors 
(blending).

    (a) Overview. This section provides rules under which certain 
registered ultimate vendors of taxed kerosene may claim the income tax 
credits or payments allowed by section 6427(l)(5)(B)(ii). These claims 
relate to kerosene sold during certain periods of extreme cold for 
blending with diesel fuel to be used for heating purposes. Claims 
relating to kerosene sold for use on a farm for farming purposes and by 
a State are made by registered ultimate vendors under Sec. 48.6427-9; 
claims relating to kerosene sold from a blocked

[[Page 17163]]

pump for nontaxable uses are made by registered ultimate vendors 
(blocked pump) under Sec. 48.6427-10; and other claims relating to 
kerosene used for nontaxable purposes are made by ultimate purchasers 
under Sec. 48.6427-8.
    (b) Definitions. The following definitions apply to this section:
    (1) A declaration of extreme cold is a declaration by the 
Commissioner that a specific geographic area (such as a state or a 
county within a state) is affected by extremely or unseasonably cold 
weather conditions. A declaration will be in effect during the period 
determined by the Commissioner.
    (2) A cold weather blend is a blend of kerosene and diesel fuel 
that is produced in an area described in a declaration of extreme cold 
and that is sold for use or used for heating purposes.
    (3) A registered ultimate vendor (blending) is a taxable fuel 
registrant, a registered ultimate vendor, or a registered ultimate 
vendor (blocked pump).
    (c) Conditions to allowance of credit or payment. A claim for an 
income tax credit or payment with respect to kerosene is allowed by 
section 6427(l)(5)(B)(ii) only if--
    (1) Tax was imposed by section 4081 on the kerosene to which the 
claim relates;
    (2) The claimant sold the kerosene in an area described in a 
declaration of extreme cold for the production of a cold weather blend;
    (3) The claimant is a registered ultimate vendor (blending); and
    (4) The claimant has filed a timely claim for an income tax credit 
or payment that contains the information required under paragraph (e) 
of this section.
    (d) Form of claim. Each claim for an income tax credit under this 
section must be made on Form 4136 (or such other form as the 
Commissioner may designate) in accordance with the instructions for 
that form. Each claim for a payment under this section must be made on 
Form 8849 (or such other form as the Commissioner may designate) in 
accordance with the instructions for that form.
    (e) Content of claim--(1) In general. Each claim for credit or 
payment under this section must contain the following information with 
respect to all of the kerosene covered by the claim:
    (i) The claimant's registration number.
    (ii) The total number of gallons.
    (iii) A statement by the claimant that--
    (A) The kerosene did not contain visible evidence of dye; or
    (B) In the case of kerosene that contains visible evidence of dye, 
explains the circumstances under which tax was imposed on that 
kerosene.
    (iv) A statement by the claimant that it--
    (A) Has not included the amount of the tax in its sales price of 
the kerosene and has not collected the amount of the tax from its 
buyer;
    (B) Has repaid the amount of the tax to its buyer; or
    (C) Has obtained the written consent of its buyer to the allowance 
of the claim.
    (v) A statement that the claimant has in its possession an 
unexpired certificate described in paragraph (e)(2) of this section and 
the claimant has no reason to believe any information in the 
certificate is false.
    (2) Certificate--(i) In general. The certificate described in this 
paragraph (e) is a statement by a buyer that is signed under penalties 
of perjury by a person with authority to bind the buyer, is in 
substantially the same form as the model certificate provided in 
paragraph (e)(2)(iii) of this section, and contains all information 
necessary to complete the model certificate. A certificate must be 
given for each purchase of kerosene. The certificate may be included as 
part of any business records normally used to document a sale.
    (ii) Withdrawal of the right to provide a certificate. The Internal 
Revenue Service may withdraw the right of a buyer of kerosene to 
provide a certificate under this section if the buyer uses the kerosene 
to which a certificate relates other than for producing a cold weather 
blend. The Internal Revenue Service may notify any seller to whom the 
buyer has provided a certificate that the buyer's right to provide a 
certificate has been withdrawn.
    (iii) Model certificate.

CERTIFICATE OF BUYER FOR PRODUCTION OF A COLD WEATHER BLEND

(To support vendor's claim for a credit or payment under section 6427 
of the Internal Revenue Code.) Name of Buyer ________________ (Buyer) 
certifies the following under penalties of perjury:

    The kerosene to which this certificate applies will be used by 
Buyer to produce a blend of kerosene and diesel fuel in an area 
described in a declaration of extreme cold and the blend will be 
sold for use or used for heating purposes.
    This certificate applies to ________ percent of Buyer's 
purchases from ________________________ (name, address, and employer 
identification number of seller) as follows (complete as 
applicable):
    1. A single purchase on invoice or delivery ticket number 
____________.
    2. All purchases between ____________ (effective date) and 
____________ (expiration date) (period not to exceed one year after 
the effective date) under account or order number(s) ____________. 
If this certificate applies only to Buyer's purchases for certain 
locations, check here ________ and list the locations.

----------------------------------------------------------------------

----------------------------------------------------------------------

----------------------------------------------------------------------

    If Buyer violates the terms of this certificate, the Internal 
Revenue Service may withdraw Buyer's right to provide a certificate.
    Buyer has not been notified by the Internal Revenue Service that 
its right to provide a certificate has been withdrawn.
    Buyer understands that the fraudulent use of this certificate 
may subject Buyer and all parties making such fraudulent use of this 
certificate to a fine or imprisonment, or both, together with the 
costs of prosecution.

----------------------------------------------------------------------
Printed or typed name of person signing
----------------------------------------------------------------------
Title of person signing
----------------------------------------------------------------------
Name of Buyer
----------------------------------------------------------------------
Employer identification number
----------------------------------------------------------------------
Address of Buyer
----------------------------------------------------------------------
Signature and date signed

    (f) Time and place for filing claim. For rules relating to the time 
for filing a claim under section 6427, see section 6427(i). A claim 
under this section is not filed unless it contains all the information 
required by paragraph (e) of this section and is filed at the place 
required by the form.
    (g) Effective date. This section is applicable after March 30, 
2000.


Secs. 48.6427-10T and 48.6427-11T  [Removed]

    Par. 63. Sections 48.6427-10T and 48.6427-11T are removed.


Sec. 48.6715-1  [Amended]

    Par. 64. Section 48.6715-1 is amended as follows:
    1. The section heading is amended by removing the language 
``diesel''.
    2. Paragraph (a) is amended by adding ``or kerosene'' after 
``diesel fuel'' in the following locations:
    a. Paragraph (a)(1).
    b. Paragraph (a)(2), each place it appears.
    c. Paragraph (a)(4), each place it appears.
    3. Paragraph (a)(4) is amended by removing the language 
``Sec. 48.6427-8(b)(vi)(C), (D), or (E)'' and adding ``Sec. 48.6427-
8(b)(1)(vii)(C) or (D)'' in its place.

[[Page 17164]]

PART 145--TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY 
REVENUE ACT OF 1982 (PUB. L. 97-424)

    Par. 65. The authority citation for part 145 continues to read in 
part as follows:

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


Sec. 145.4051-1  [Amended]

    Par. 66. In Sec. 145.4051-1, paragraph (f), the first sentence is 
removed.

    Par. 67. Section 145.4052-1 is amended as follows:
    1. Paragraph (a)(2)(ii) is revised.
    2. Paragraph (a)(7) is removed.
    The revision reads as follows:


Sec. 145.4052-1  Special rules and definitions.

    (a) * * *
    (2) * * *
    (ii) [Reserved]. For sales after June 30, 1998, see Sec. 48.4052-1 
of this chapter.
* * * * *

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

    Par. 68. The authority citation for part 602 continues to read as 
follows:

    Authority: 26 U.S.C. 7805.

    Par. 69. In Sec. 602.101, paragraph (b) is amended by:
    1. Removing the following entries from the table:
41.4481-1T
41.4482(b)-1T
48.4081-2(c)(3)
48.4081-3(d)(2)(iii)
48.4081-3(e)(2)(ii)
48.4081-3(f)(2)(ii)
48.4081-9
48.4082-7T
48.4082-8T
48.4091-3T
48.4101-2T
48.4101-3T
48.6420(c)-2
48.6420-7
48.6427-11T

    2. Revising the entries for 48.4081-7 and 145.4052-1 and adding 
entries in numerical order to the table to read as follows:


Sec. 602.101  OMB Control numbers.

* * * * *
    (b) * * *

------------------------------------------------------------------------
 CFR part or section where  identified and
                 described                     Current OMB control No.
------------------------------------------------------------------------
 
                  *        *        *        *        *
48.4052-1..................................  1545-1418
 
                  *        *        *        *        *
48.4081-2..................................  1545-1270
                                             1545-1418
48.4081-3..................................  1545-1270
                                             1545-1418
 
                  *        *        *        *        *
48.4081-7..................................  1545-1270
                                             1545-1418
 
                  *        *        *        *        *
48.4082-6..................................  1545-1418
48.4082-7..................................  1545-1418
48.4091-3..................................  1545-1418
 
                  *        *        *        *        *
48.6427-10.................................  1545-1418
48.6427-11.................................  1545-1418
145.4052-1.................................  1545-0120
                                             1545-0745
                                             1545-1076
 
                  *        *        *        *        *
------------------------------------------------------------------------


Robert E. Wenzel,
Deputy Commissioner of Internal Revenue.
    Approved: March 15, 2000.
Jonathan Talisman,
Acting Assistant Secretary of the Treasury.
[FR Doc. 00-7351 Filed 3-30-00; 8:45 am]
BILLING CODE 4830-01-U