Federal housing law
Kerosene Tax; Aviation Fuel Tax; Taxable Fuel Measurement and Reporting; Tax on Heavy Trucks and Trailers; Highway Vehicle Use Tax; Correction (IRS final rule, 2000-05-08, FR Doc. 00-11469)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-2000-05-08/pdf/00-11469.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
26488 Federal Register / Vol. 65, No. 89 / Monday, May 8, 2000 / Rules and Regulations
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 48
[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; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
Background
The final regulations that are the subject of these corrections are under sections 4101 and 6427 of the Internal Revenue Code.
Need for Correction
As published, TD 8879 contains errors that may prove to be misleading and are in need of clarification.
List of Subjects in 26 CFR Part 48
Excise taxes, Reporting and recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 48 is corrected by making the following correcting amendments:
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
Paragraph 1. The authority citation for part 48 continues to read in part as follows:
Authority: 26 U.S.C. 7805 - -
Par. 2. Section 48.4101–1 is amended
by:
Redesignating paragraphs (c)(1)(v) and (c)(1)(vi) as paragraphs (c)(1)(vi) and (c)(1)(vii), respectively;
Adding paragraph (c)(1)(v);
Removing the language ‘‘(c)(1)(vi)’’ from paragraph (l)(2) and adding the language ‘‘(c)(1)(vii)’’ in its place. The addition reads as follows:
publishing this interim rule without prior opportunity for public comment. Immediate action is warranted to remove an unnecessary regulatory burden on the public. A portion of Los Angeles County, CA, was quarantined due to the possibility that the Oriental fruit fly could be spread from this area to noninfested areas of the United States. Since this situation no longer exists, immediate action is necessary to remove the quarantine on Los Angeles County, CA, and to relieve the restrictions on the interstate movement of regulated articles from that area.
Because prior notice and other public procedures with respect to this action are impracticable and contrary to the public interest under these conditions, we find good cause under 5 U.S.C. 553 to make this action effective less than 30 days after publication. We will consider comments that are received within 60 days of publication of this rule in the Federal Register . After the comment period closes, we will publish another document in the Federal Register . The document will include a discussion of any comments we receive and any amendments we are making to the rule as a result of the comments.
Executive Order 12866 and Regulatory Flexibility Act
This rule has been reviewed under Executive Order 12866. For this action, the Office of Management and Budget has waived its review process required by Executive Order 12866.
This interim rule relieves restrictions on the interstate movement of regulated articles from a portion of Los Angeles County, CA.
Within the previously quarantined portion of Los Angeles County, CA, there are approximately 219 entities that will be affected by this rule. All would be considered small entities. These include 1 airport, 5 caterers, 2 certified farmer’s markets, 2 community gardens, 154 fruit sellers, 1 grower, 1 landfill, 52 nurseries, and 1 swap meet. These small entities comprise less than 1 percent of the total number of similar small entities operating in the State of California. In addition, these small entities sell regulated articles primarily for local intrastate, not interstate, movement so the effect, if any, of this regulation on these entities appears to be minimal.
The effect on those few entities that do move regulated articles interstate was minimized by the availability of various treatments that, in most cases, allowed these small entities to move regulated articles interstate with very little additional cost.
Under these circumstances, the Administrator of the Animal and Plant Health Inspection Service has determined that this action will not have a significant economic impact on a substantial number of small entities.
Executive Order 12372
This program/activity is listed in the Catalog of Federal Domestic Assistance under No. 10.025 and is subject to Executive Order 12372, which requires intergovernmental consultation with State and local officials. (See 7 CFR part 3015, subpart V.)
Executive Order 12988
This rule has been reviewed under Executive Order 12988, Civil Justice Reform. This rule: (1) Preempts all State and local laws and regulations that are inconsistent with this rule; (2) has no retroactive effect; and (3) does not require administrative proceedings before parties may file suit in court challenging this rule.
Paperwork Reduction Act
This rule contains no new information collection or recordkeeping requirements under the Paperwork Reduction Act of 1995 (44 U.S.C. 3501 et seq. ).
List of Subjects in 7 CFR Part 301
Agricultural commodities, Plant diseases and pests, Quarantine, Reporting and recordkeeping requirements, Transportation.
Accordingly, we are amending 7 CFR part 301 as follows:
PART 301—DOMESTIC QUARANTINE NOTICES
- The authority citation for part 301 continues to read as follows:
Authority: 7 U.S.C. 147a, 150bb, 150dd, 150ee, 150ff, 161, 162, and 164–167; 7 CFR 2.22, 2.80, and 371.2(c).
- In § 301.93–3, paragraph (c) is revised to read as follows:
§ 301.93–3 Quarantined areas.
- (c) The areas described below are designated as quarantined areas: There are no areas in the continental United States quarantined for the Oriental fruit fly.
Done in Washington, DC, this 2nd day of April 2000. Bobby R. Acord, Acting Administrator, Animal and Plant Health Inspection Service.
[FR Doc. 00–11374 Filed 5–5–00; 8:45 am]
BILLING CODE 3410–34–P
SUMMARY: This document contains corrections to Treasury Decision 8879, which was published in the Federal Register on Friday, March 31, 2000 (65 FR 17149). The corrections relate to the kerosene excise tax.
DATES: These corrections are effective March 31, 2000.
FOR FURTHER INFORMATION CONTACT: Frank Boland, (202) 622–3130 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
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Federal Register / Vol. 65, No. 89 / Monday, May 8, 2000 / Rules and Regulations 26489
§ 48.4101–1 Taxable fuel; registration.
- (c) * - - (1) * - (v) A refiner;
§ 48.4101–2T [Removed]
Par. 3. Section 48.4101–2T is removed.
Par. 4. Section 48.6427–11(e)(2)(iii) is revised to read as follows:
§ 48.6427–11 Kerosene; claims by registered ultimate vendors (blending).
- (e) * - (2) * - (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.)
lllll (Buyer) certifies the following under penalties of perjury:
Name of buyer 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 ll percent of Buyer’s purchase from lllll (name, address, and employer identification number of seller) on invoice or delivery ticket number ll .
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. lllllllllllllllllllll Printed or typed name of person signing. lllllllllllllllllllll Title of person signing lllllllllllllllllllll Employer identification number lllllllllllllllllllll Address of Buyer lllllllllllllllllllll Signature and date signed
Cynthia E. Grigsby, Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 00–11469 Filed 5–5–00; 8:45 am]
BILLING CODE 4830–01–P
Regulatory Information
In order to protect the interests of national security, and in accordance with the Presidential Directive of January 31, 2000, the President has directed the conduct of Navy Training at the Atlantic Fleet Weapons Training Facility on Vieques Island, PR. Immediate action is needed to ensure the uninterrupted use by the U.S. Navy of the Training Facility on Vieques, including the adjacent land and waters, and to protect that facility from destruction or injury. The Coast Guard is promulgating the security zone regulations to prevent interference with the conduct of the Navy’s exercises for the duration of the security zone. As a result, the enforcement of the security
DEPARTMENT OF TRANSPORTATION
Coast Guard
33 CFR Part 165
[CGD07–00–080]
RIN 2115—AA97
Security Zone; Vicinity of Atlantic Fleet Weapons Training Facility, Vieques, PR and Adjacent Territorial Sea
AGENCY: Coast Guard, DOT.
ACTION: Temporary final rule.
SUMMARY: At the request of the U.S. Navy, the Coast Guard is establishing a temporary security zone covering the area of territorial sea and land adjacent to the bombing and gunnery range (Impact Area) at the naval installation on the eastern end of Vieques Island, Puerto Rico. The security zone is needed to protect the bombing and gunnery range, and adjacent land and waters at the Navy’s Atlantic Fleet Weapons Training Facility on Vieques Island, PR, to ensure against destruction, injury, or loss of uninterrupted use. Only authorized vessels are permitted to enter or remain within the security zone.
DATES: This rule is effective from 12:01 a.m. May 4, 2000 until 11:59 p.m. May 13, 2000.
ADDRESSES: Documents indicated in this preamble as being available in the docket, are part of docket [CGD07–00– 080] and are available for inspection or copying at the Seventh Coast Guard District office, 909 SE First Avenue, Room 918, Miami, FL 33131, between 9 a.m. and 5 p.m., Monday through Friday, except Federal holidays.
FOR FURTHER INFORMATION CONTACT: Lieutenant Commander Steve Andersen at (305) 415–6950.
SUPPLEMENTARY INFORMATION:
zone is a function directly involved in, and necessary to, the Navy training exercise. Accordingly, based on the military function exception set forth in the Administrative Procedure Act, 5 U.S.C. 553(a)(1), notice and comment rule-making and advance publication, pursuant to 5 U.S.C. 553(b) and (d), are not required for this regulation.
Even if the requirements of 5 U.S.C. 553 would otherwise be applicable, the Coast Guard for good cause finds that, under 5 U.S.C. 553(b)(B) and (d)(3), notice and public comment on the rule before the effective date of the rule and advance publication are impracticable and contrary to the public interest. There is an imminent need to use the naval installation bombing and gunnery range and the adjacent waters for exercises scheduled to commence in the near term, and the exercises being conducted by the Navy further the national security interests of the United States. Moreover, the conduct of notice and comment rulemaking proceedings and compliance with advance notice requirements present significant public safety concerns that outweigh the public interest in compliance with these provisions. Public rulemaking proceedings and advance publication could provoke consequences that would pose a risk of harm to the public, military personnel, and law enforcement personnel charged with enforcement of the security zone and interfere with the commencement and completion of the training exercises. This regulation is geographically and temporally tailored to meet the needs of national security with a minimal burden on the public.
Background and Purpose
The Atlantic Fleet Weapons Training Facility is located on the eastern end of Vieques Island, PR. Use of this naval installation is important to achieving acceptable levels of military readiness in accordance with established training standards and requires training exercises conducted with inert ordnance. Such training exercises cannot be safely or effectively conducted if there are unauthorized persons inside the training areas or if the installation is damaged or personnel are injured. The U.S. Army Corps of Engineers has established a danger zone in the vicinity of the bombing and gunnery target area, 33 CFR 334.1470, that is in effect during these training exercises. The Army Corps has also established a restricted area off the coast of the naval facility, 33 CFR 334.1480.
In order to further the interests of national security, and in accordance with the Presidential directive of
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