[Federal Register Volume 73, Number 165 (Monday, August 25, 2008)]
[Proposed Rules]
[Page 49981]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-19598]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 48

[REG-155087-05]
RIN 1545-BF17


Alcohol Fuel and Biodiesel; Renewable Diesel; Alternative Fuel; 
Diesel-Water Fuel Emulsion; Taxable Fuel Definitions; Excise Tax 
Returns; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

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SUMMARY: This document contains a correction to a notice of proposed 
rulemaking (REG-155087-05) that was published in the Federal Register 
on Tuesday, July 29, 2008 (73 FR 43890) relating to credits and 
payments for alcohol mixtures, biodiesel mixtures, renewable diesel 
mixtures, alternative fuel mixtures, and alternative fuel sold for use 
or used as a fuel, as well as proposed regulations relating to the 
definition of gasoline and diesel fuel.
    These regulations reflect changes made by the American Jobs 
Creation Act of 2004, the Energy Policy Act of 2005, the Safe, 
Accountable, Flexible, Efficient Transportation Equity Act: A Legacy 
for Users, and the Tax Technical Corrections Act of 2007. These 
regulations affect producers of alcohol, biodiesel, and renewable 
diesel; producers of alcohol, biodiesel, renewable diesel, and 
alternative fuel mixtures; sellers and users of alternative fuel; and 
certain persons liable for the tax on removals, entries, or sales of 
gasoline or diesel fuel.

FOR FURTHER INFORMATION CONTACT: Stephanie Bland, Taylor Cortright, or 
DeAnn Malone, (202) 622-3130 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The correction notice that is the subject of this document is under 
section 4081 of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-155087-05) 
contains an error that may prove to be misleading and is in need of 
clarification.

Correction of Publication

    Accordingly, the publication of the notice of proposed rulemaking 
(REG-155087-05), which was the subject of FR Doc. E8-17270, is 
corrected as follows:


Sec.  48.4081-1  [Corrected]

    On page 43895, column 3, Sec.  48.4081-1(b), line 5 of the column, 
the language ``pursuant to section 211 of the Clear Air'' is corrected 
to read ``pursuant to section 211 of the Clean Air''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E8-19598 Filed 8-22-08; 8:45 am]
BILLING CODE 4830-01-P