[Federal Register Volume 67, Number 159 (Friday, August 16, 2002)]
[Proposed Rules]
[Page 53539]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-20908]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 41, 48, and 145

[REG-103829-99]
RIN 1545-AX10


Excise Taxes; Definition of Highway Vehicle

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Extension of time for comments and requests for a public 
hearing.

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SUMMARY: This document provides notice of an extension of time for 
submitting comments and requests for a public hearing concerning the 
notice of proposed rulemaking relating to the definition of a highway 
vehicle. This document extends the period for the submission of 
comments and requests for a public hearing to December 4, 2002.

DATES: Written or electronic comments and requests for a public hearing 
must be received by December 4, 2002.

ADDRESSES: Send submissions to: CC:ITA:RU (REG-103829-99), room 5226, 
Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, 
DC 20044. Submissions may be hand delivered Monday through Friday 
between the hours of 8 a.m. and 5 p.m. to: CC:ITA:RU (REG-103829-99), 
Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue, 
NW., Washington, DC. Alternatively, taxpayers may submit electronic 
comments directly to the IRS Internet site at http://www.irs.gov/regs.

SUPPLEMENTARY INFORMATION: On June 6, 2002, a notice of proposed 
rulemaking (REG-103829-99) was published in the Federal Register (67 FR 
38913) relating to the definition of highway vehicle requesting 
submissions of comments and requests for a public hearing on September 
4, 2002. The deadline for submitting comments and requests for a public 
hearing is extended to December 4, 2002.

Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel, (Income Tax and 
Accounting).
[FR Doc. 02-20908 Filed 8-15-02; 8:45 am]
BILLING CODE 4830-01-P