[Federal Register Volume 76, Number 139 (Wednesday, July 20, 2011)]
[Proposed Rules]
[Pages 43225-43226]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-18250]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 41

[REG-122813-11]
RIN 1545-BK35


Highway Use Tax; Filing and Payment for Taxable Period Beginning 
July 1, 2011

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary 
regulations.

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SUMMARY: In the Rules and Regulations section of this issue of the 
Federal Register, the IRS is issuing temporary regulations that provide 
guidance on the filing of Form 2290 ``Heavy Highway Vehicle Use Tax 
Return'' and payment of the associated highway use tax for the taxable 
period beginning July 1, 2011. These regulations affect owners and 
operators of highway motor vehicles with a taxable gross weight of 
55,000 pounds or more. The text of the temporary regulations also 
serves as the text of the proposed regulations on this subject.

DATES: Written and electronic comments and requests for a public 
hearing must be received by October 18, 2011.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-122813-11), Room 
5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered to: 
CC:PA:LPD:PR Monday through Friday between the hours of 8 a.m. and 4 
p.m. to: CC:PA:LPD:PR (REG-122813-11), Courier's Desk, Internal Revenue 
Service, 1111 Constitution Avenue, NW.; Washington, DC, or sent 
electronically via the Federal eRulemaking Portal at http://www.regulations.gov (IRS REG-122813-11).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Natalie Payne, (202) 622-3130; concerning submissions of comments and 
requests for a public hearing, Regina Johnson, (202) 622-7180 (not 
toll-free numbers).

[[Page 43226]]


SUPPLEMENTARY INFORMATION: 

Background

    This document contains proposed amendments to the Highway Use Tax 
Regulations (26 CFR part 41) under sections 6001, 6071 and 6151 of the 
Internal Revenue Code (Code). The text of temporary regulations 
published in this issue of the Federal Register also serves as the text 
of these proposed regulations. The preamble to the temporary 
regulations explains the temporary regulations.

Proposed Effective Date

    These regulations are proposed to apply to taxable use of highway 
motor vehicles occurring on or after July 1, 2011.

Special Analyses

    It has been determined that this notice of proposed rulemaking is 
not a significant regulatory action as defined in Executive Order 
12866, as supplemented by Executive Order 13563. 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 this regulation, and because this regulation does not 
impose a collection of information on small entities, the provisions of 
the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply. 
Pursuant to section 7805(f) of the Code, this regulation has been 
submitted to the Chief Counsel for Advocacy of the Small Business 
Administration for comment on its impact on small business.

Comments and Requests for a Public Hearing

    Before these proposed regulations are adopted as final regulations, 
consideration will be given to any written comments (a signed original 
and eight (8) copies) or electronic comments that are submitted timely 
to the IRS. All comments will be available for public inspection and 
copying. A public hearing will be scheduled if requested in writing by 
any person that timely submits written comments. If a public hearing is 
scheduled, notice of the date, time, and place for the hearing will be 
published in the Federal Register.

Drafting Information

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

List of Subjects in 26 CFR Part 41

    Excise taxes, Motor vehicles, Reporting and recordkeeping 
requirements.

Proposed Amendments to the Regulations

    Accordingly, 26 CFR part 41 is proposed to be amended as follows:

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

    Paragraph 1. The authority citation for part 41 is amended to read 
in part as follows:

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

    Section 41.6001-2 also issued under 26 U.S.C. 6001. * * *
    Section 41.6071(a)-1 also issued under 26 U.S.C. 6071(a). * * *
    Section 41.6151(a)-1 also issued under 26 U.S.C. 6151(a). * * *

    Par. 2. Section 41.6001-2 is amended by revising paragraphs 
(b)(1)(ii), (b)(4)(ii), (c)(2)(ii) and (c)(2)(iii) to read as follows:


Sec.  41.6001-2  Proof of payment for State registration purposes.

* * * * *
    (b) * * *
    (1) * * *
    (ii) [The text of this proposed amendment to Sec.  41.6001-
2(b)(1)(ii) is the same as the text of Sec.  41.6001-2T(b)(1)(ii) 
published elsewhere in this issue of the Federal Register].
* * * * *
    (4) * * *
    (ii) [The text of this proposed amendment to Sec.  41.6001-
2(b)(4)(ii) is the same as the text of Sec.  41.6001-2T(b)(4)(ii) 
published elsewhere in this issue of the Federal Register].
* * * * *
    (c) * * *
    (2) * * *
    (ii) [The text of this proposed amendment to Sec.  41.6001-
2(c)(2)(ii) is the same as the text of Sec.  41.6001-2T(c)(2)(ii) 
published elsewhere in this issue of the Federal Register].
    (iii) [The text of this proposed amendment to Sec.  41.6001-
2(c)(iii) is the same as the text of Sec.  41.6001-2T(c)(2)(iii) 
published elsewhere in this issue of the Federal Register].
* * * * *
    Par. 3. Section 41.6071(a)-1 is amended by adding paragraph (c) to 
read as follows:


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

* * * * *
    (c) [The text of this proposed amendment to Sec.  41.6071(a)-1(c) 
is the same as the text of Sec.  41.6071(a)-1T(c) through (c)(3) 
published elsewhere in this issue of the Federal Register].
    Par. 4. Section 41.6151(a)-1 is revised to read as follows:


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

    [The text of this proposed amendment to Sec.  41.6151(a)-1 is the 
same as the text of Sec.  41.6151(a)-1T(a) and (b) published elsewhere 
in this issue of the Federal Register].

Steven T. Miller,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2011-18250 Filed 7-15-11; 4:15 pm]
BILLING CODE 4830-01-P