Deposits of Excise Taxes (IRS final rule, 2000-06-08, FR

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-2000-06-08/pdf/00-14007.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

36326 Federal Register / Vol. 65, No. 111 / Thursday, June 8, 2000 / Rules and Regulations

body spaces during use. Semicritical devices make contact during use with mucous membranes or nonintact skin.

(b) Classification . Class II (special controls). Guidance on the Content and Format of Premarket Notification (510(k)) Submissions for Liquid Chemical Sterilants/High Level Disinfectants, and user information and training.

Section 880.6890 is added to subpart G to read as follows:

§ 880.6890 General purpose disinfectants. (a) Identification. A general purpose disinfectant is a germicide intended to process noncritical medical devices and equipment surfaces. A general purpose disinfectant can be used to preclean or decontaminate critical or semicritical medical devices prior to terminal sterilization or high level disinfection. Noncritical medical devices make only topical contact with intact skin.

(b) Classification . Class I (general controls). The device is exempt from the premarket notification procedures in subpart E of part 807 of this chapter subject to the limitations in § 880.9.

Dated: May 23, 2000. Linda S. Kahan, Deputy Director for Regulations Policy, Center for Devices and Radiological Health.

[FR Doc. 00–14462 Filed 6–7–00; 8:45 am]

BILLING CODE 4160–1–F

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 40

[TD 8887]

RIN 1545–AV02

Deposits of Excise Taxes

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; and removal of temporary regulations.

SUMMARY: This document contains final regulations relating to the availability of the safe harbor deposit rule based on look-back quarter liability and affects persons required to make deposits of excise taxes. This document also contains final regulations related to floor stocks taxes and affects persons liable for those taxes. The regulations implement changes made by the Small Business Job Protection Act of 1996 and the Airport and Airway Trust Fund Tax Reinstatement Act of 1997.

DATES: Effective Date: These regulations are effective June 8, 2000.

Applicability Dates: For dates of applicability of these regulations, see §§ 40.6302(c)–1(c)(2)(iv)(C) and 40.6302(c)–2(b)(2)(iii)(C).

FOR FURTHER INFORMATION CONTACT: Susan Athy, (202) 622–3130 (not a tollfree number).

SUPPLEMENTARY INFORMATION:

Background

Temporary regulations (TD 8740) relating to the safe harbor deposit rule based on look-back quarter liability and to floor stock taxes were published in the Federal Register on December 29, 1997 (62 FR 67568) along with a notice of proposed rulemaking (REG–102894– 97) cross-referencing the temporary regulations (62 FR 67589). Written comments and requests for a public hearing were solicited. However, no comments or requests were received and no public hearing was held.

The proposed regulations are adopted without revision by this Treasury decision.

Effect on Other Documents

The following publication is obsolete as of June 8, 2000:

Notice 97–15, 1997–1 C.B. 387.

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 and, because these regulations do not impose on small entities a collection of information requirement, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. Therefore, a Regulatory Flexibility Analysis is not required. Pursuant to section 7805(f) of the Internal Revenue Code, the notice of proposed rulemaking was submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business.

Drafting Information

The principal author of these regulations is Susan Athy, 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 in 26 CFR Part 40

Excise taxes, Reporting and recordkeeping requirements.

Adoption of Amendments to the Regulations

Accordingly, 26 CFR part 40 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 * -

Par. 2 . In § 40.0–1, paragraph (a) is amended by revising the second sentence to read as follows:

§ 40.0–1 Introduction. (a) * - - The regulations set forth administrative provisions relating to the excise taxes imposed by chapters 31, 32, 33, 34, 36, 38, and 39 (except for the chapter 32 tax imposed by section 4181 (firearms tax) and the chapter 36 taxes imposed by sections 4461 (harbor maintenance tax) and 4481 (heavy vehicle use tax)), and to floor stocks taxes imposed on articles subject to any of these taxes. * -

§ 40.0–1T [Removed]

Par. 3. Section 40.0–1T is removed. Par. 4. In § 40.6011(a)–1, paragraph (a)(2)(iii) is added to read as follows:

§ 40.6011(a)–1 Returns. (a) * - (2) * - (iii) Floor stocks tax return . A return reporting liability for a floor stocks tax described in § 40.0–1(a) is a return for the calendar quarter in which the tax payment is due and not the calendar quarter in which the liability for tax is incurred.

§ 40.6011(a)–1T [Removed]

Par. 5. Section 40.6011(a)–1T is removed.

Par. 6. Section 40.6302(c)–1 is amended as follows:

Paragraph (c)(2)(iv) is added.
Paragraph (f)(1) is amended by adding a sentence to the end of the paragraph.

The additions read as follows:

§ 40.6302(c)–1 Use of Government depositaries.

- - - (c) * - (2) * - (iv) Modification for new or reinstated taxes— (A) Applicability . The safe harbor rule of paragraph (c)(2)(i) of this section is modified for any calendar quarter in which a person’s liability for

VerDate 112000 12:32 Jun 07, 2000 Jkt 190000 PO 00000 Frm 00012 Fmt 4700 Sfmt 4700 E:\FR\FM\08JNR1.SGM pfrm03 PsN: 08JNR1

Federal Register / Vol. 65, No. 111 / Thursday, June 8, 2000 / Rules and Regulations 36327

a class of tax includes liability for any new or reinstated tax. For this purpose, a new or reinstated tax is—

( 1 ) Any tax (including an alternative method tax) that was not in effect at all times during the look-back quarter; and

( 2 ) Any alternative method tax that was not in effect at all times during the month preceding the look-back quarter.

(B) Modification . The safe harbor rule of paragraph (c)(2)(i) of this section does not apply to a class of tax unless the deposit of taxes in that class for each semimonthly period in the calendar quarter is not less than the greater of—

( 1 ) ¹ ⁄6 of the net tax liability reported for the class of tax for the look-back quarter; or

( 2 ) The sum of— ( i ) 95 percent of the net tax liability incurred with respect to new or reinstated taxes during the semimonthly period; and

( ii ) ¹ ⁄6 of the net tax liability reported for all other taxes in the class for the look-back quarter.

(C) Effective date . This paragraph (c)(2)(iv) applies to tax liabilities for new or reinstated taxes incurred after February 28, 1997, except that paragraph (c)(2)(iv)(A)( 2 ) of this section applies only for calendar quarters beginning after December 31, 1997.

- - - (f) * - - (1) * - - Also, no deposit is required in the case of any floor stocks tax described in § 40.0–1(a).

§ 40.6302(c)–1T [Removed] Par. 7. Section 40.6302(c)–1T is removed.

Par. 8. In § 40.6302(c)–2, paragraph (b)(2)(iii) is added to read as follows:

§ 40.6302(c)–2 Special rules for use of Government depositaries under section 4681.

- - - (b) * - (2) * - (iii) Modification for new chemicals— (A) Applicability . The safe harbor rule of paragraph (b)(2)(i) of this section is modified for any calendar quarter in which a person’s liability for section 4681 tax includes liability with respect to any new chemical. For this purpose, a new chemical is any chemical that was not subject to tax at all times during the look-back quarter.

(B) Modification . The safe harbor rule of paragraph (b)(2)(i) of this section does not apply unless the deposit of section 4681 taxes for each semimonthly period in the calendar quarter is not less than the greater of—

( 1 ) ¹ ⁄6 of the net tax liability reported under section 4681 for the look-back quarter; or

( 2 ) The sum of— ( i ) 95 percent of the net tax liability incurred under section 4681 with respect to the new chemical during the semimonthly period; and

( ii ) ¹ ⁄6 of the net tax liability reported under section 4681 with respect to all other chemicals for the look-back quarter.

(C) Effective date . This paragraph (b)(2)(iii) applies to tax liabilities for new chemicals incurred after February 28, 1997.

§ 40.6302(c)–2T [Removed] Par. 9. Section 40.6302(c)–2T is removed.

Approved: May 22, 2000. Robert E. Wenzel, Deputy Commissioner of Internal Revenue. Jonathan Talisman, Deputy Assistant Secretary of the Treasury.

[FR Doc. 00–14007 Filed 6–7–00; 8:45 am]

BILLING CODE 4830–01–U

EQUAL EMPLOYMENT OPPORTUNITY COMMISSION

29 CFR Part 1630

Interpretive Guidance on Title I of the Americans with Disabilities Act

AGENCY: Equal Employment Opportunity Commission.

ACTION: Final rule.

SUMMARY: This rule rescinds several sentences of the Equal Employment Opportunity Commission’s (EEOC) Interpretive Guidance on Title I of the Americans with Disabilities Act that address mitigating measures used by persons with impairments. This action is necessary as a result of recent Supreme Court rulings.

EFFECTIVE DATE: June 8, 2000.

FOR FURTHER INFORMATION CONTACT: Christopher J. Kuczynski, Assistant Legal Counsel, ADA Division, Office of Legal Counsel, or Sharon Rennert, Senior Attorney Advisor, ADA Division, Office of Legal Counsel. They can be reached at 202–663–4503. This final rule is also available in the following formats: large print, braille, electronic file on computer disk, and audio-tape. Copies may be obtained from the EEOC’s Publication Center by calling 1– 800–669–3362 (voice) or 1–800–800– 3302 (TDD).

SUPPLEMENTARY INFORMATION: The EEOC is rescinding several sentences of the Interpretive Guidance on Title I of the Americans with Disabilities Act, found in the Appendix to 29 CFR 1630.2(h)

and (j), that address mitigating measures used by persons with impairments. The guidance set forth in those sentences is no longer valid in light of the Supreme Court’s rulings in Sutton v. United Airlines, Inc., 527 U.S. ll (1999), and Murphy v. United Parcel Service, Inc., 527 U.S.—(1999). In those cases, the Supreme Court held that the determination of whether an individual has an impairment that substantially limits a major life activity under the ADA must be made by considering any mitigating measures (such as medications or assistive devices) that the individual uses to eliminate or reduce the effects of an impairment.

Regulatory Procedures

Regulatory Flexibility Act

In accordance with the Regulatory Flexibility Act (Public Law 96–354, as amended by Public Law 104–121), the Commission has reviewed this regulation, and by approving it, certifies under 5 U.S.C. 605(b) that this regulation will not have a significant economic impact on a substantial number of small entities.

Executive Order 12866

This rule is not a significant regulatory action as defined in Executive Order 12866 and is therefore not subject to review by the Office of Management and Budget.

List of Subjects in 29 CFR Part 1630

Equal employment opportunity, Individuals with disabilities.

For the Commission. Ida L. Castro, Chairwoman.

Accordingly, the Commission amends 29 CFR chapter XIV as follows:

PART 1630—[AMENDED]

The authority citation for part 1630 continues to read as follows:

Authority: 42 U.S.C. 12116.

Appendix to Part 1630 [Amended]

Amend the Appendix to Part 1630 as follows:

a. Section 1630.2(h) is amended by removing the second paragraph.

b. Section 1630.2(j) is amended by removing the third, fourth, and fifth sentences of the sixth paragraph, and by removing ‘‘, without regard to mitigating measures such as medicines, or assistive or prosthetic devices’’ from the first sentence of the eighth paragraph.

[FR Doc. 00–14476 Filed 6–7–00; 8:45 am]

BILLING CODE 6570–01–U

VerDate 112000 12:32 Jun 07, 2000 Jkt 190000 PO 00000 Frm 00013 Fmt 4700 Sfmt 4700 E:\FR\FM\08JNR1.SGM pfrm03 PsN: 08JNR1