Reg-103380-05

18544

Proposed Rules

Federal Register
Vol. 81, No. 62
Thursday, March 31, 2016

This section of the FEDERAL REGISTER
contains notices to the public of the proposed
issuance of rules and regulations. The
purpose of these notices is to give interested
persons an opportunity to participate in the
rule making prior to the adoption of the final
rules.

DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 41, 48, and 145
[REG–103380–05]
RIN 1545–BE31

Excise Tax; Tractors, Trailers, Trucks,
and Tires; Definition of Highway
Vehicle
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking.
AGENCY:

This document contains
proposed regulations relating to the
excise taxes imposed on the sale of
highway tractors, trailers, trucks, and
tires; the use of heavy vehicles on the
highway; and the definition of highway
vehicle related to these and other taxes.
These proposed regulations reflect
legislative changes and court decisions
regarding these topics. These proposed
regulations affect manufacturers,
producers, importers, dealers, retailers,
and users of certain highway tractors,
trailers, trucks, and tires.
DATES: Written and electronic comments
and requests for a public hearing must
be received by June 29, 2016.
ADDRESSES: Send submissions to:
CC:PA:LPD:PR (REG–103380–05), 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–103380–05),
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–
1103380–05).
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations,
Celia Gabrysh, at (202) 317–6855;
concerning submissions of comments or
a request for a hearing Regina Johnson

mstockstill on DSK4VPTVN1PROD with PROPOSALS

SUMMARY:

VerDate Sep<11>2014

16:59 Mar 30, 2016

Jkt 238001

at (202) 317–6901 (not toll-free
numbers).
SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act
The collection of information
contained in this notice of proposed
rulemaking has been submitted to the
Office of Management and Budget for
review in accordance with the
Paperwork Reduction Act of 1995 (44
U.S.C. 3507(d)). Comments on the
collection of information should be sent
to the Office of Management and
Budget, Attn: Desk Officer for the
Department of the Treasury, Office of
Information and Regulatory Affairs,
Washington, DC 20503, with copies to
the Internal Revenue Service, Attn: IRS
Reports Clearance Officer,
SE:W:CAR:MP:T:T:SP, Washington, DC
20224. Comments on the collection of
information should be received by May
31, 2016. Comments are specifically
requested concerning:
Whether the proposed collection of
information is necessary for the proper
performance of the functions of the
Internal Revenue Service, including
whether the information will have
practical utility;
The accuracy of the estimated burden
associated with the proposed collection
of information;
How the quality, utility, and clarity of
the information to be collected may be
enhanced;
How the burden of complying with
the proposed collection of information
may be minimized, including through
the application of automated collection
techniques or other forms of information
technology; and
Estimates of capital or start-up costs
and costs of operation, maintenance,
and purchase of services to provide
information.
The collections of information in
these proposed regulations are in
§ 48.4051–1(e)(8), describing the
certificate the seller of an incomplete
chassis cab must have to substantiate a
tax-free sale; § 48.4051–1(f)(3)(ii),
describing the record of gross vehicle
weight (GVW) a seller of a truck, trailer,
or tractor must maintain to substantiate
taxable and nontaxable sales; § 48.4051–
1(f)(4)(ii), describing the record of gross
combination weight (GCW) a seller of a
tractor must maintain to substantiate
taxable and nontaxable sales; § 48.4052–
1(c), describing the certificate a seller of

PO 00000

Frm 00001

Fmt 4702

Sfmt 4702

a truck, trailer, or tractor for resale or
long term leasing must have to
substantiate a tax-free sale; § 48.4052–
2(b), describing the certificate a seller of
a trailer must have to avoid the four
percent price markup for resale within
six months; § 48.4073–1(c), describing
the certificate a taxable tire
manufacturer must have to make a taxfree sale to the Department of Defense
or the Coast Guard; § 48.4221–7(c),
describing the certificate a manufacturer
must have to make a tax-free sale of a
taxable tire when sold for use or in
connection with the sale of another
article manufactured by the purchaser
and sold by the purchaser in a sale that
meets the requirements of section
4221(e)(2); and § 48.4221–8(c),
describing the certificate a taxable tire
manufacturer must have to make a taxfree sale of taxable tires for intercity,
local and school buses. This information
is required to obtain a tax benefit and
meet a taxpayer’s recordkeeping
obligations under section 6001. This
information will be used by the IRS to
substantiate claims for tax benefits. The
likely recordkeepers are businesses.
Estimated total annual reporting and/
or recordkeeping burden: 750 hours.
Estimated average annual burden
hours per respondent and/or
recordkeeper varies from .10 hour to .40
hours, depending on individual
circumstances, with an estimated
average of .25 hours.
Estimated number respondents and/
or recordkeepers: 3,000.
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless it displays a valid control
number assigned by the Office of
Management and Budget.
Books or records relating to a
collection of information must be
retained as long as their contents may
become material in the administration
of any internal revenue law. Generally,
tax returns and tax return information
are confidential, as required by 26
U.S.C. 6103.
Background
This document contains proposed
amendments to the Highway Use Tax
Regulations (26 CFR part 41), the
Manufacturers and Retailers Excise Tax
Regulations (26 CFR part 48), and the
Temporary Excise Tax Regulations
Under The Highway Revenue Act of
1982 (Pub. L. 97–424) (26 CFR part 145).

E:\FR\FM\31MRP1.SGM

31MRP1

Federal Register / Vol. 81, No. 62 / Thursday, March 31, 2016 / Proposed Rules

mstockstill on DSK4VPTVN1PROD with PROPOSALS

Tractors, Trailers, and Trucks
Before April 1, 1983, section 4061
imposed a tax on the manufacturer’s
sale of certain highway-type tractors,
chassis, and bodies for highway-type
trailers and trucks, and related parts and
accessories for these articles. The
Highway Revenue Act of 1982, Public
Law 97–424 (96 Stat. 2097) (the 1982
Act), changed this tax to a 12 percent
tax under section 4051(a)(1) on the first
retail sale of certain highway-type
tractors and chassis and bodies for
highway-type trailers and trucks. In
addition, the 1982 Act replaced the tax
on the manufacturer’s sale of related
parts and accessories with a tax on the
installation of parts and accessories on
a vehicle containing a taxable article
within six months after the vehicle was
first placed in service (unless the
aggregate price of the parts and the cost
of installation was less than $200).
Section 4051(a)(5) provides that the sale
of a truck, truck trailer, or semitrailer is
to be considered as the sale of a chassis
and of a body.
Under the 1982 Act, a chassis or body
suitable for use with (1) a truck with a
GVW of 33,000 pounds or less or (2) a
trailer with a GVW of 26,000 pounds or
less is generally exempt from tax. All
tractors of the kind chiefly used for
highway transportation in connection
with trailers and semitrailers were
taxable under the 1982 Act regardless of
their GVW.
On April 4, 1983, temporary
regulations were published in the
Federal Register (48 FR 14361; TD
7882) to implement this new retail tax.
Subsequent amendments to these
regulations were published in the
Federal Register on September 13, 1985
(50 FR 37350; TD 8050); May 12, 1988
(53 FR 16867; TD 8200); and July 1,
1998 (63 FR 35799; TD 8774).
Collectively, these regulations are
referred to in this preamble as ‘‘the
temporary regulations.’’
One provision in the temporary
regulations provided that tax was not
imposed on tractors, chassis, and bodies
when they were sold for resale or longterm lease if the buyer was registered by
the IRS. Section 1434(b)(2) of the
Taxpayer Relief Act of 1997, Public Law
105–34 (111 Stat. 788) (the 1997 Act),
provided that IRS registration could not
be a prerequisite for these tax-free sales.
Subsequently, the temporary regulations
were amended to reflect this statutory
provision on March 31, 2000 (65 FR
17149; TD 8879). The 1997 Act also
increased from $200 to $1,000 the
aggregate dollar value of parts and
accessories that may be installed on

VerDate Sep<11>2014

16:59 Mar 30, 2016

Jkt 238001

section 4051 articles without incurring
a tax liability.
Section 11112 of the Safe,
Accountable, Flexible, Efficient
Transportation Equity Act: A Legacy for
Users (SAFETEA), Public Law 109–59
(119 Stat. 1144), added new section
4051(a)(4), that provides an exemption
for small tractors from the tax on
tractors.
Tires
Before January 1, 1984, section 4071
imposed a tax on the manufacturer’s
sale of highway and nonhighway tires,
tubes, and tread rubber. Effective that
date, the 1982 Act repealed most of
these taxes but retained a tax on certain
heavy highway-type tires based on the
weight of the tires.
Section 869 of the American Jobs
Creation Act of 2004, Public Law 108–
357 (118 Stat. 1418) (2004 Act), changed
section 4071 from a tax based on the
weight of a tire to a tax based on the
maximum rated load capacity of a tire
in excess of 3,500 pounds. A special rate
of tax was provided for super single
tires. A super single tire was defined as
a single tire greater than 13 inches in
cross-section width designed to replace
two tires in a dual fitment.
Section 1364(a) of the Energy Policy
Act of 2005, Public Law 109–58 (119
Stat. 594), amended the definition of a
super single tire to exclude any tire
designed for steering.
Definition of Highway Vehicle
Generally, section 4051 imposes a tax
only on components of highway
vehicles. Similarly, the tax imposed by
section 4481 on the use of certain heavy
vehicles applies only to highway
vehicles. Sections 6421 and 6427 allow
a credit or payment related to the tax
imposed on fuel (including gasoline or
diesel fuel) in many cases if the fuel is
used other than as a fuel in a highway
vehicle.
Existing regulations define highway
vehicle with exceptions provided for (1)
certain specially-designed mobile
machinery for nontransportation
functions, (2) certain vehicles specially
designed for off-highway transportation,
and (3) certain trailers and semitrailers
specially designed to perform
nontransportation functions off the
public highway. Section 851 of the 2004
Act generally codified the regulatory
exception for item (1) and codified, with
substantial changes, the regulatory
definitions of items (2) and (3).
Reason for These Regulations
Many of the existing regulations
relating to tractors, trailers, trucks, and
tires do not reflect current law. These

PO 00000

Frm 00002

Fmt 4702

Sfmt 4702

18545

proposed regulations reflect changes to
the Internal Revenue Code since 1982,
address several court decisions, remove
numerous obsolete regulations, and also
afford the public the opportunity to
comment on those provisions of the
temporary regulations that are restated
and unchanged.
Explanation of Provisions
Definition of Highway Vehicle
Proposed § 48.0–5 defines a highway
vehicle as any self-propelled vehicle, or
any truck trailer or semitrailer, designed
to perform a function of transporting a
load over public highways. This
proposed section also provides
exceptions for specified mobile
machinery, off-highway vehicles, and
non-transportation trailers and
semitrailers for purposes of the tax on
the sale of heavy vehicles (section
4051), the highway use tax (section
4481), and the credits and payments
allowed for certain nontaxable uses
(sections 6421 and 6427). The exception
for mobile machinery restates section
4053(8) (as added by the 2004 Act) and
the exceptions for off-highway vehicles
and non-transportation trailers and
semitrailers restate section
7701(a)(48)(A) and (B) (as added by the
2004 Act). Also, Notice 2005–4, 2005–
1 C.B. 289, announced that existing
regulations regarding certain vehicles
specially designed for off-highway
transportation would be revised so that
they will not apply to calendar quarters
beginning after October 22, 2004. These
proposed regulations make that change.
The proposed regulations provide two
examples that illustrate the definition of
highway vehicle. The first example
concerns the off-highway vehicle
exception and characterizes an asphalt
semitrailer similar to the trailers and
semitrailers described in Flow Boy, Inc.
v. United States, 83–1 U.S.T.C. ¶16,395,
aff’d, 54 A.F.T.R.2d 84–6545, 84–1
U.S.T.C. ¶16,418 (10th Cir. 1984), and
Gateway Equip. Corp. v. United States,
247 F. Supp. 2d 299 (W.D.N.Y. 2003), as
a highway vehicle. Relying on the thenexisting regulations, the Flow Boy and
Gateway courts held that the asphalt
trailers and semitrailers in question
were not highway vehicles. In 2004,
Congress added section 7701(a)(48) to
the Code, which provides a statutory
definition of the term ‘‘off-highway
vehicles.’’ Under section 7701(a)(48)(A),
a vehicle is not treated as a highway
vehicle if such vehicle is specially
designed for the primary function of
transporting a particular type of load
over the public highway and because of
this special design, such vehicle’s
capability to transport a load over the

E:\FR\FM\31MRP1.SGM

31MRP1

18546

Federal Register / Vol. 81, No. 62 / Thursday, March 31, 2016 / Proposed Rules

mstockstill on DSK4VPTVN1PROD with PROPOSALS

public highway is substantially limited
or impaired. The enactment of section
7701(a)(48) effectively disqualified an
asphalt semitrailer similar to the ones
described in Flow Boy and Gateway
from the off-highway exception because
its special design does not substantially
limit or impair its capability to transport
a load over a public highway. The
example in the proposed regulations
illustrates the analysis of whether a
vehicle is a highway vehicle under
section 7701(a)(48).
The second example concerns the
mobile machinery exception and
reflects the decision in Florida Power &
Light Co. v. United States, 375 F.3d
1119 (Fed. Cir. 2004), which holds that
a vehicle that can perform more than
one transportation function is not
specially designed to serve ‘‘only’’ as a
mobile carriage and mount. See also
Schlumberger Technology Corp. and
Subsidiaries v. United States, 55 Fed.
Cl. 203 (2003).
Retail Tax on Tractors, Trailers, and
Trucks
The proposed regulations reorganize
and partially restate the temporary
regulations that address the retail tax on
tractors, trailers, and trucks. Proposed
§ 48.4051–1(e) revises the definitions of
tractor and truck and provides a model
certificate for a seller to establish the tax
status of an incomplete chassis cab. If
the buyer of an incomplete chassis cab
certifies to the seller that the buyer will
not complete the incomplete chassis cab
as a taxable tractor, the seller may treat
the sale of the incomplete chassis cab as
the sale of a truck or small tractor.
Consequently, no tax is imposed on the
sale of an incomplete chassis cab when
accompanied by a qualifying certificate.
In the absence of this certificate, the
seller must treat the sale of an
incomplete chassis cab as the sale of a
taxable tractor. This rule generally
restates § 145.4051–1(e)(1) and is
consistent with the interpretation of the
existing rule in Freightliner of Grand
Rapids, Inc. v. United States, 351 F.
Supp. 2d 718, 723 (2004).
Consistent with the temporary
regulations, the proposed regulations
define the terms tractor and truck by
reference to the primary design of a
vehicle. For purposes of determining
whether a vehicle is ‘‘primarily
designed’’ as a tractor or a truck,
proposed § 48.4051–1(g) also includes
an example and reflects Rev. Rul. 2004–
80 (2004–2 CB 164), which applied the
primarily designed test to determine
whether a vehicle was a tractor or a
truck.
The definition of truck trailer in
proposed § 48.4051–1(e)(4)(ii) would

VerDate Sep<11>2014

16:59 Mar 30, 2016

Jkt 238001

include any manufactured home on a
frame that has axles and wheels. This
definition classifies a manufactured
home of the type at issue in Horton
Homes, Inc. v. United States, 357 F.3d
1209 (11th Cir. 2004), as a truck trailer
because all of its load and weight is
carried on its own chassis and it is
designed to be towed. A consequence of
this characterization is that the vehicle
that tows this manufactured home is a
tractor as defined in section
4051(a)(1)(E). Thus, under the proposed
regulations, toters, as the vehicles that
tow these manufactured homes are
known in the industry, would be taxable
as tractors. While this result is different
from the decision in Horton Homes,
which held that toters are not taxable
tractors, that decision expressly noted
that ‘‘Congress did not define ‘trailers or
semitrailers,’ [in the statute] nor has the
Treasury promulgated regulations
defining those terms’’ and thus applied
a dictionary definition of the term
‘‘trailer’’ to determine whether toters are
taxable. Id. at 1212 n.6. These proposed
regulations fill in the regulatory gap
faced by the Eleventh Circuit by
providing a definition of ‘‘trailer’’ that
will clarify the determination of
whether a vehicle is a taxable tractor.
Proposed § 48.4051–1(f) provides
exclusions from the tax imposed by
section 4051 for certain trucks and
trailers that are below a certain GVW
and tractors that are below a certain
GVW and a certain GCW. Proposed
§ 48.4051–1(f) defines GVW and GCW
and also provides the related
recordkeeping requirements to support
these exclusions.
Proposed § 48.4051–2 modifies the
temporary regulations to reflect the
statutory increase in the aggregate dollar
value of parts and accessories that may
be installed on a taxable article without
incurring a tax liability.
Proposed § 48.4052–1 supplements
the existing definition of taxable sale to
include the resale of an unused article
that had been previously sold tax-free.
Chassis Characterization
The proposed regulations provide that
if a chassis is a component part of a
highway vehicle, the taxability of the
chassis is determined independent of,
and without regard to, the body that is
installed on the chassis. Likewise, if a
body is a component part of a highway
vehicle, the taxability of the body is
determined independent of, and
without regard to, the chassis on which
the body is installed. This proposed rule
is contrary to the result in Rev. Rul. 69–
205 (1969–1 CB 277), which holds that
an otherwise taxable chassis is not
taxable if a motorhome body is installed

PO 00000

Frm 00003

Fmt 4702

Sfmt 4702

on the chassis. This revenue ruling
predates and is inconsistent with the
language in section 4051(a)(1), which
lists a chassis and a body as separate
taxable articles. This revenue ruling will
be obsoleted after publication of the
final regulations.
Taxable Tires
Effective January 1, 2005, section
4071 imposes a tax on taxable tires for
each ten pounds of the maximum rated
load capacity that exceeds 3,500
pounds. The proposed regulations
reflect this change and remove
references in existing regulations to
tread rubber, inner tubes, and the
determination of a tire’s weight. The
proposed regulations also define rated
load capacity and super single tire, and
address multiple load ratings and the
consequences of tampering with a tire’s
maximum load rating. The proposed
regulations also provide rules under
section 4073 for making tax-free sales of
tires for the exclusive use of the
Department of Defense and the Coast
Guard. In addition, the proposed
regulations provide model certificates to
support these sales, as well as sales of
tires by manufacturers for use on or in
connection with the sale of another
article manufactured by the purchaser
and sold by the purchaser in a sale that
meets the requirements of section
4221(e)(2) and sales of taxable tires to be
used on intercity, local, and school
buses (section 4221(e)(3)).
Proposed Applicability Date
The regulations generally are
proposed to apply on and after the date
of publication of a Treasury decision
adopting these rules as final regulations
in the Federal Register.
Availability of IRS Documents
The IRS revenue rulings and the
notice cited in this preamble are
published in the Internal Revenue
Cumulative Bulletin and are available at
www.irs.gov.
Special Analyses
Certain IRS regulations, including this
one, are exempt from the requirements
of Executive Order 12866, as
supplemented and reaffirmed by
Executive Order 13563. Therefore, a
regulatory flexibility 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. It is
hereby certified that the collection of
information in these regulations will not
have a significant economic impact on
a substantial number of small entities.
This certification is based on the fact

E:\FR\FM\31MRP1.SGM

31MRP1

Federal Register / Vol. 81, No. 62 / Thursday, March 31, 2016 / Proposed Rules
that the time required to secure and
maintain the required information is
minimal (estimated at an average of 15
minutes) and taxpayers would
ordinarily already collect and retain
much of this information for other
business purposes such as accounting,
insurance, and marketing. Also, truck
manufacturers presently provide the
GVW and gross combined weight to
truck dealers for purposes unrelated to
federal excise tax. Therefore, a
Regulatory Flexibility Analysis under
the Regulatory Flexibility Act (5 U.S.C.
chapter 6) is not required. Pursuant to
section 7805(f) of the Internal Revenue
Code, this notice of proposed
rulemaking 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

The principal author of these
regulations is Celia Gabrysh, Office of
Associate Chief Counsel (Passthroughs
and Special Industries). However, other
personnel from the IRS and the Treasury
Department participated in their
development.
List of Subjects
26 CFR Part 41
Excise taxes, Motor vehicles,
Reporting and recordkeeping
requirements.
26 CFR Parts 48 and 145
mstockstill on DSK4VPTVN1PROD with PROPOSALS

Authority: 26 U.S.C. 7805 * * *
§ 41.4482(a)–1

[Amended]

Par. 2. Section 41.4482(a)–1(a)(2) is
amended by removing the language
‘‘§ 48.4061(a)–1(d)’’ and adding ‘‘§ 48.0–
5’’ in its place.

■

PART 48—MANUFACTURERS AND
RETAILERS EXCISE TAXES
Par. 3. The authority citation for part
48 is amended by adding entries in
numerical order to read in part as
follows:

■

Section 48.4051–1 also issued under 26
U.S.C. 4051(a).
Section 48.4051–2 also issued under 26
U.S.C. 4051(b).

*

*

*

*

*

Section 48.4052–2 also issued under 26
U.S.C. 4052(b).

*

*

*

*

*

Section 48.4071–3 also issued under 26
U.S.C. 4071(b).

*

*

§ 48.0–1

*

*

*

[Amended]

Par. 4. Section 48.0–1, fourth
sentence, is amended by removing the
language ‘‘highway-type tires’’ and
adding ‘‘taxable tires’’ in its place.

■

§ 48.0–2

[Amended]

Par. 5. In § 48.0–2, paragraph (b)(5),
first sentence, is amended by removing
the language ‘‘In the case of a lease,’’
and adding ‘‘Except as provided in
§ 48.4052–1(e), in the case of a lease,’’
in its place.
■ Par. 6. Section 48.0–4 is added to
subpart A to read as follows:
■

Drafting Information

Excise taxes, Reporting and
recordkeeping requirements.
Proposed Amendments to the
Regulations
Accordingly, 26 CFR parts 41, 48, and
145 are proposed to be amended as
follows:

16:59 Mar 30, 2016

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

■

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

Before these proposed regulations are
adopted as final regulations,
consideration will be given to any
comments that are submitted timely to
the IRS as prescribed in this preamble
under the ADDRESSES heading. The
Treasury Department and the IRS
request comments on all aspects of the
proposed regulations. All comments
will be available at www.regulations.gov
or upon request. A public hearing may
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.

VerDate Sep<11>2014

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

Jkt 238001

§ 48.0–4 Highway vehicle and mobile
machinery.

(a) Overview. (1) The definitions of
highway vehicle and mobile machinery
in this section apply for purposes of this
part and part 41 of this chapter. See
§ 41.4482(a)–1(a)(2) of this chapter.
(2) The taxes imposed by sections
4051 and 4481 do not apply to mobile
machinery (as defined in paragraph
(b)(3)(iii) of this section), and the tax
imposed by section 4071 does not apply
to tires of a type used exclusively on
such mobile machinery. In addition, for
purposes of determining whether use of
a vehicle qualifies as off-highway
business use under section 6421(e)(2)(C)
(relating to uses in mobile machinery),

PO 00000

Frm 00004

Fmt 4702

Sfmt 4702

18547

mobile machinery (as defined in this
section) satisfies the design-based test of
section 6421(e)(2)(C)(iii). To qualify as
off-highway business use, however, the
use of the vehicle must also satisfy the
use-based test of section
6421(e)(2)(C)(iv).
(b) Highway vehicle—(1) In general.
Except as otherwise provided in
paragraph (b)(3) of this section, highway
vehicle means any self-propelled
vehicle, or any truck trailer or
semitrailer, designed to perform a
function of transporting a load over
public highways.
(2) Explanation. (i) A vehicle consists
of a chassis, or a chassis and a body if
the vehicle has a body, but does not
include the vehicle’s load.
(ii) Except as otherwise provided in
paragraph (b)(3) of this section, in
determining whether a vehicle is a
highway vehicle, it is immaterial
whether—
(A) The vehicle can perform functions
other than transporting a load over the
public highways;
(B) The vehicle is designed to perform
a highway transportation function for
only a particular kind of load, such as
passengers, furnishings and personal
effects (as in a house, office, or utility
trailer), a special type of cargo, goods,
supplies, or materials, or machinery or
equipment specially designed to
perform some off-highway task
unrelated to highway transportation;
and
(C) In the case of a vehicle specially
designed to transport machinery or
equipment, such machinery or
equipment is permanently mounted on
the vehicle.
(iii) Examples of vehicles that are
designed to perform a function of
transporting a load over the public
highways are passenger automobiles,
motorcycles, buses, motor homes, and
highway-type trucks, truck tractors,
trailers, and semitrailers.
(iv) Examples of vehicles that are not
designed to perform a function of
transporting a load over the public
highways are farm tractors, bulldozers,
road graders, and forklifts.
(v) The term public highway includes
any road (whether a federal highway,
state highway, city street, or otherwise)
in the United States that is not a private
roadway.
(vi) The term transport includes tow.
(3) Exceptions—(i) Certain vehicles
specially designed for off-highway
transportation—(A) In general. The term
highway vehicle does not include a
vehicle if the vehicle is specially
designed for the primary function of
transporting a particular type of load
other than over a public highway and

E:\FR\FM\31MRP1.SGM

31MRP1

mstockstill on DSK4VPTVN1PROD with PROPOSALS

18548

Federal Register / Vol. 81, No. 62 / Thursday, March 31, 2016 / Proposed Rules

because of this special design such
vehicle’s capability to transport a load
over a public highway is substantially
limited or impaired.
(B) Determination of vehicle’s design.
For purposes of paragraph (c)(3)(i)(A) of
this section, a vehicle’s design is
determined solely on the basis of its
physical characteristics.
(C) Determination of substantial
limitation or impairment. For purposes
of paragraph (c)(3)(i)(A) of this section,
in determining whether substantial
limitation or impairment exists, account
may be taken of factors such as the size
of the vehicle, whether the vehicle is
subject to the licensing, safety, and
other requirements applicable to
highway vehicles, and whether the
vehicle can transport a load at a
sustained speed of at least 25 miles per
hour. It is immaterial that a vehicle can
transport a greater load off the public
highway than the vehicle is permitted to
transport over the public highway.
(ii) Nontransportation truck trailers
and semitrailers. The term highway
vehicle does not include a truck trailer
or semitrailer if it is specially designed
to function only as an enclosed
stationary shelter for the carrying on of
an off-highway function at an offhighway site.
(iii) Mobile machinery. The term
highway vehicle does not include any
vehicle that consists of a chassis—
(A) To which there has been
permanently mounted (by welding,
bolting, riveting, or other means)
machinery or equipment to perform a
construction, manufacturing,
processing, farming, mining, drilling,
timbering, or similar operation if the
operation of the machinery or
equipment is unrelated to transportation
on or off the public highways;
(B) That has been specially designed
to serve only as a mobile carriage and
mount (and a power source, where
applicable) for the particular machinery
or equipment involved, whether or not
such machinery or equipment is in
operation; and
(C) That, by reason of such special
design, could not, without substantial
structural modification, be used as a
component of a vehicle designed to
perform a function of transporting any
load other than that particular
machinery or equipment or similar
machinery or equipment requiring such
a specially designed chassis.
(c) Examples. The following examples
illustrate the rules of this section:
Example 1; Off-highway transportation. (1)
Facts. (i) A tri-axle semitrailer that is used in
highway construction, maintenance, and
repair work also hauls highway construction
and repair materials to job sites. The

VerDate Sep<11>2014

16:59 Mar 30, 2016

Jkt 238001

semitrailer’s floor is equipped with a
continuous rubber belt attached to a steel
slatted roller chain that carries payload to the
rear tailgate at a controllable discharge rate.
The semitrailer has insulated double
sidewalls and a baffled hopper. This
equipment enables the semitrailer to
transport and unload hot-mix asphalt,
asphalt-related materials, and low-slump
concrete for highway construction and repair.
When used as an asphalt transporter, the
semitrailer unloads the asphalt at the job site
through the rear tailgate into a trailing
asphalt paving machine. The semitrailer is
designed to perform a function of
transporting a load over public highways.
(ii) A highway tractor tows the semitrailer
at normal highway speeds. The semitrailer
complies with all federal and state
regulations governing highway use, may be
legally operated on the public highways
when loaded within legal weight limits
(80,000 pounds), and does not exceed state
maximum highway length, width, or height
limitations. Loaded to its capacity with
asphalt, the combined weight of the
semitrailer, the asphalt, and the tractor
exceeds 100,000 pounds. Special state
permits may be purchased to operate the
tractor/semitrailer combination above the
legal weight limit on public highways.
(2) Analysis. For purposes of the exception
provided by paragraph (b)(3)(i) of this section
for vehicles specially designed for offhighway transportation, paragraph (b)(3)(i)(B)
of this section provides that a vehicle’s
design is determined solely on the basis of
its physical characteristics. The physical
characteristics of this semitrailer include
insulated double sidewalls, a baffled hopper,
and an unloading mechanism on the floor of
the trailer that moves hot road building
materials to the back of the trailer and
delivers these materials into a paving
machine at controlled rates. Examples of the
type of machinery or equipment that
contribute to the highway transportation
function are unloading equipment and
machinery that contribute to the preservation
of the cargo. The semitrailer’s conveyor
discharge system and insulated walls are
designed to contribute to the highway
transportation functions of unloading
(discharge conveyor system) and preserving
(insulated sidewalls) the load. This
equipment is not designed for the job-site
function of applying asphalt or low-slump
concrete.
(3) Conclusion. The semitrailer is not a
vehicle described in paragraph (b)(3)(i)(A) of
this section. The semitrailer’s physical
characteristics, such as sidewalls, a hopper,
and the unloading mechanism, demonstrate
that this semitrailer is capable of transporting
asphalt or low-slump concrete over a public
highway without substantial limitation or
impairment.
Example 2; Mobile machinery. (1) Facts.
A chassis manufacturer built a truck chassis
with a reinforced chassis frame, a heavy-duty
engine, and a structure to accommodate the
manufacturer’s mounting of drilling
equipment on the chassis and the use of that
drilling equipment off the highways. The
manufacturer also bolted a pintle-type trailer
hitch to a beam that is welded to, and

PO 00000

Frm 00005

Fmt 4702

Sfmt 4702

operates as a rear cross member of, the
chassis frame rails. The truck is designed to
perform a function of transporting a load over
public highways.
(2) Analysis. This chassis can perform two
functions. First, the chassis serves as a
mobile carriage and mount for the drilling
equipment installed on its bed. Second, the
chassis can tow a trailer because it has a
pintle-type trailer hitch. These dual
capabilities demonstrate that the chassis was
not specially designed to serve only as a
mobile carriage and mount for its machinery.
(3) Conclusion. The chassis fails to meet
the test in paragraph (c)(3)(iii) of this section
for treatment as mobile machinery because
the chassis is not specially designed to serve
only as a mobile carriage and mount for the
drilling equipment. A similar conclusion
would apply if the manufacturer reinforced
the chassis to make the chassis capable of
towing a trailer, but the manufacturer did not
install the pintle hook.

(d) Effective/applicability date. This
section applies on and after the date of
publication of these regulations in the
Federal Register as final regulations.
■ Par. 7. Section 48.4041–8 is amended
as follows:
■ 1. Paragraph (b)(2)(ii), first sentence,
is amended by removing the language
‘‘A self-propelled’’ and adding ‘‘Before
January 1, 2005, a self-propelled’’ in its
place.
■ 2. Paragraph (b)(2)(iv) is added.
The addition reads as follows:
§ 48.4041–8

Definitions.

*

*
*
*
*
(b) * * *
(2) * * *
(iv) Off-highway transportation
vehicles after December 31, 2004. For a
description of certain vehicles that are
not treated as highway vehicles after
December 31, 2004, see § 48.0–5(b)(3).
*
*
*
*
*
■ Par. 8. The heading for subpart H is
revised to read as follows:
Subpart H—Motor Vehicles, Tires, and
Taxable Fuel
Par. 9. New §§ 48.4051–0, 48.4051–1,
and 48.4051–2 are added to subpart H
to read as follows:

■

§ 48.4051–0 Overview; Heavy trucks,
tractors, and trailers sold at retail.

Sections 48.4051–1, 48.4051–2, and
48.4052–1 provide guidance under
sections 4051 and 4052 relating to the
tax on the first retail sale of certain truck
and trailer chassis and bodies and
certain tractors. This guidance includes
rules relating to the imposition of tax,
liability for tax, exclusions, and
definitions. For rules under sections
4051 and 4052 on the treatment of
leases, uses treated as sales, and the
determination of price for which an

E:\FR\FM\31MRP1.SGM

31MRP1

Federal Register / Vol. 81, No. 62 / Thursday, March 31, 2016 / Proposed Rules
article is sold, see § 145.4052–1 of this
chapter.

mstockstill on DSK4VPTVN1PROD with PROPOSALS

§ 48.4051–1 Imposition of tax; Heavy
trucks, tractors, and trailers sold at retail.

(a) Imposition of tax. Section 4051
imposes a tax on the first retail sale of
the following articles (including in each
case parts or accessories sold on or in
connection with the article or with the
sale of the article):
(1) Automobile truck chassis and
bodies.
(2) Truck trailer and semitrailer
chassis and bodies.
(3) Tractors of the kind chiefly used
for highway transportation in
combination with a truck trailer or
semitrailer.
(b) Tax base and rate of tax. The tax
is the applicable percentage of the price
for which the article is sold. The
applicable percentage is prescribed in
section 4051(a)(1). For rules for the
determination of price, see paragraph
(d)(4) of this section and § 145.4052–
1(d) of this chapter.
(c) Liability for tax—(1) In general.
Except as provided in paragraph (c)(2)
of this section, the person that makes
the first retail sale (as defined in
§ 48.4052–1(a)) of a taxable article listed
in paragraph (a) of this section is liable
for the tax imposed by section 4051.
This person is referred to as the retailer
in this section and § 48.4051–2.
(2) Exceptions; cross references. For
cases in which a person other than the
retailer is liable for the tax imposed
under paragraph (a) of this section, see
§§ 48.4051–1(d)(2)(ii) and (iii) (relating
to chassis and bodies sold for use as a
component part of a highway vehicle)
and § 48.4051–1(e)(6)(ii) (relating to
certain chassis completed as tractors).
(d) Special rules—(1) Separate
taxation of chassis and body. If a
chassis is a component part of a
highway vehicle, the taxability of the
chassis is determined independently of,
and without regard to, the body that is
installed on the chassis. If a body is a
component part of a highway vehicle,
the taxability of the body is determined
independently of, and without regard to,
the chassis on which the body is
installed.
(2) Chassis and bodies sold for use as
a component part of a highway
vehicle—(i) In general. A chassis or
body listed in paragraph (a) of this
section is taxable under section 4051
only if such chassis or body is sold for
use as a component part of a highway
vehicle that is an automobile truck,
truck trailer or semitrailer, or a tractor
of the kind chiefly used for highway
transportation in combination with a
trailer or semitrailer. A chassis or body

VerDate Sep<11>2014

16:59 Mar 30, 2016

Jkt 238001

that is not listed in paragraph (a) of this
section (for example, a chassis or body
of a passenger automobile) is not taxable
under section 4051 even though such
chassis or body is used as a component
part of a highway vehicle.
(ii) Retailer; conditions for avoidance
of liability. The retailer is not liable for
tax on a chassis or body if, at the time
of the first retail sale, the retailer—
(A) Has obtained from the buyer a
certificate described in paragraph
(d)(2)(iv) of this section stating, among
other things, that the buyer will use the
chassis or body as a component part of
a vehicle that is not a highway vehicle;
(B) Has no reason to believe that any
information in the certificate is false;
and
(C) Has not received a notification
from the IRS under paragraph (d)(2)(iv)
of this section with respect to the buyer
or the type of chassis or body.
(iii) Liability of buyer. If a buyer that
provides a certificate described in
paragraph (d)(2)(iv) of this section uses
the chassis or body to which the
certificate relates as a component part of
a highway vehicle, the buyer is liable for
the tax imposed on the first retail sale
of such chassis or body.
(iv) Form of certificate. The certificate
described in this paragraph (d)(2)(iv)
consists of a statement that is signed
under penalties of perjury by a person
with authority to bind the buyer, is in
substantially the same form as the
model certificate in paragraph (d)(2)(v)
of this section, and includes all the
information necessary to complete the
model certificate. The IRS may
withdraw the right of a buyer to provide
a certificate under this section if the
buyer uses the chassis or body to which
a certificate relates other than as stated
in the certificate. The IRS may notify
any retailer that the buyer’s right to
provide a certificate has been
withdrawn. The IRS may also notify a
retailer that sales of a specified type or
types of chassis or bodies may not be
made tax-free under this paragraph
(d)(2) until further notification. The
certificate may be included as part of
any business records used to document
a sale.
(v) Model Certificate.

18549

lllllllllllllllllllll
lllllllllllllllllllll
Seller’s name, address, and employer
identification number
2. lllllllllllllllllll
lllllllllllllllllllll
lllllllllllllllllllll
Buyer’s name, address, and employer
identification number
3. lllllllllllllllllll
Date and location of sale to Buyer
4. The article(s) listed below will not be used
as a component part of a highway vehicle.
If the article is a chassis, Buyer has listed
the chassis Vehicle Identification Number.
If the article is a body, Buyer has listed the
body’s identification number.

5. Buyer understands that it must be
prepared to establish, by evidence
satisfactory to an examining agent, how
Buyer used the article.
6. Buyer has not been notified by the Internal
Revenue Service that its right to provide a
certificate has been withdrawn.
7. Buyer understands that if it uses a chassis
or body listed in this certificate as a
component part of a highway vehicle,
Buyer is liable for the tax imposed by
section 4051 of the Internal Revenue Code.
8. Buyer understands that Buyer may be
liable for the section 6701 penalty (relating
to aiding and abetting an understatement of
tax liability) if this is an erroneous
certification.
9. Buyer understands that the fraudulent use
of this certificate may subject Buyer and all
parties making any fraudulent use of this
statement to a fine or imprisonment, or
both, together with the costs of
prosecution.
lllllllllllllllllllll
Printed or typed name of person signing this
certificate
lllllllllllllllllllll
Title of person signing
lllllllllllllllllllll
Signature and date signed

(3) Sale of a completed unit. A sale of
an automobile truck, truck trailer, or
semitrailer is considered a sale of a
chassis and of a body listed in
paragraph (a) of this section.
Certificate
(4) Equipment installed on chassis or
bodies.
For purposes of section 4051,
(To support the tax-free sale of a chassis
the sale price of a chassis or body
or body that is to be used as a
includes any amount paid for
component part of a non-highway
equipment or machinery that is
vehicle)
installed on and is an integral part of the
The undersigned buyer of a chassis or chassis or body. Equipment or
body listed in section 4051 (‘‘Buyer’’)
machinery is an integral part of a
hereby certifies the following under
chassis or body if the equipment or
penalties of perjury:
machinery contributes to the highway
1. lllllllllllllllllll transportation function of the chassis or

PO 00000

Frm 00006

Fmt 4702

Sfmt 4702

E:\FR\FM\31MRP1.SGM

31MRP1

mstockstill on DSK4VPTVN1PROD with PROPOSALS

18550

Federal Register / Vol. 81, No. 62 / Thursday, March 31, 2016 / Proposed Rules

body. Examples of machinery or
equipment that contributes to the
highway transportation function of a
chassis or body are loading and
unloading equipment; towing winches;
and all other machinery or equipment
that contributes to the maintenance or
safety of the vehicle, the preservation of
cargo (other than refrigeration units), or
the comfort or convenience of the driver
or passengers.
(5) Vehicle use. In determining
whether a tractor, a truck body or
chassis, or a truck trailer or semitrailer
chassis or body is subject to the tax
imposed by section 4051, the use
(whether commercial, personal,
recreational, or otherwise) of an article
is immaterial.
(e) Explanation of terms and
exclusions; tractors, trucks, trailers—(1)
Tractor. The term tractor means a
highway vehicle primarily designed to
tow a vehicle, such as a truck trailer or
semitrailer. A vehicle equipped with air
brakes and/or a towing package will be
presumed to be a tractor unless it is
established, based on all the vehicle’s
characteristics, that the vehicle is not
primarily designed to tow a vehicle.
However, a vehicle that is not equipped
with air brakes and/or a towing package
is a tractor if the vehicle is primarily
designed to tow a vehicle.
(2) Truck. The term truck means a
highway vehicle primarily designed to
transport its load on the same chassis as
the engine even if it is also equipped to
tow a vehicle, such as a trailer or
semitrailer.
(3) Primarily designed. The term
primarily means principally or of first
importance. Primarily does not mean
exclusively. The function for which a
vehicle is primarily designed is
evidenced by physical characteristics
such as the vehicle’s capacity to tow a
vehicle, carry cargo, and operate
(including brake) safely when towing or
carrying cargo. Towing capacity
depends on the vehicle’s gross vehicle
weight (GVW) rating and gross
combination weight (GCW) rating and
whether the vehicle is configured to tow
a trailer or semitrailer. Cargo carrying
capacity depends on the vehicle’s GVW
rating and the configuration of the
vehicle’s bed or platform. If a vehicle is
capable of more than one function, such
as towing a vehicle and carrying cargo
on the same chassis as the engine, the
physical characteristics of the vehicle
determine the purpose for which the
vehicle is primarily designed. A vehicle
that can both carry cargo on its chassis
and tow a trailer is either a truck or
tractor depending on which function is
of greater importance.

VerDate Sep<11>2014

16:59 Mar 30, 2016

Jkt 238001

(4) Trailer—(i) In general. The term
trailer means a non-self-propelled
vehicle hauled, towed, or drawn by a
separate truck or tractor. A trailer
consists of a chassis and a body. A
chassis is the frame that supports the
trailer’s suspension, axles, wheels, tires,
and brakes. A body is the structure
usually installed on the trailer chassis to
accommodate the intended load of the
trailer. In some instances, the body may
itself constitute all or part of the
intended load.
(ii) Truck trailer. The term truck
trailer means a trailer that carries all of
its weight and the weight of its load on
its own chassis.
(iii) Semitrailer. The term semitrailer
means a trailer, the front end of which
is designed to be attached to, and rest
upon, the vehicle that tows it. A portion
of the semitrailer’s weight and load also
rests upon the towing vehicle.
(5) Incomplete chassis cab;
classification as a truck. An incomplete
chassis cab is classified as a truck at the
time of its sale if, at such time—
(i) The incomplete chassis cab is not
equipped with any of the features listed
in paragraph (e)(7) of this section; and
(ii) The seller—
(A) Has obtained from the buyer a
certificate described in paragraph (e)(8)
of this section stating, among other
things, that the buyer will equip the
incomplete chassis cab as a truck;
(B) Has no reason to believe that any
information in the certificate is false;
and
(C) Has not received a notification
under paragraph (e)(8) of this section
with respect to the buyer.
(6) Incomplete chassis cab;
classification as a tractor—(i) In general.
An incomplete chassis cab is classified
as a tractor at the time of its sale if, at
such time—
(A) The incomplete chassis cab is
equipped with any of the features listed
in paragraph (e)(7) of this section; or
(B) The seller fails to satisfy one or
more of the conditions set forth in
paragraph (e)(5)(ii) of this section.
(ii) Completion as a tractor. If no tax
is imposed under section 4051(a)(1) on
the sale of an incomplete chassis cab
classified as a truck under paragraph
(e)(5) of this section and the purchaser
completes the incomplete chassis cab as
a taxable tractor, the purchaser is liable
for tax under section 4051(a)(1) on the
purchaser’s sale or use of the taxable
tractor.
(7) Incomplete chassis cab; features.
The features referred to in paragraphs
(e)(5)(i) and (e)(6)(i)(A) of this section
are the following:
(i) A device for supplying air or
hydraulic pressure or electric or other

PO 00000

Frm 00007

Fmt 4702

Sfmt 4702

power from the incomplete chassis cab
to the brake system of a towed vehicle.
(ii) A mechanism for protecting the
incomplete chassis cab brake system
from the effects of a loss of pressure in
the brake system of a towed vehicle.
(iii) A control linking the brake
system of the incomplete chassis cab to
the brake system of a towed vehicle.
(iv) A control in the incomplete
chassis cab for operating a towed
vehicle’s brakes independently of the
incomplete chassis cab’s brakes.
(v) Any other equipment designed to
establish or enhance the incomplete
chassis cab’s use as a tractor.
(8) Incomplete chassis cab;
certificate—(i) In general. The certificate
described in this paragraph (e)(8)
consists of a statement that is signed
under penalties of perjury by a person
with authority to bind the buyer, is in
substantially the same form as the
model certificate in paragraph (e)(8(ii) of
this section, and includes all the
information necessary to complete the
model certificate. The IRS may
withdraw the right of a buyer of vehicles
to provide a certificate under this
section if the buyer uses the vehicles to
which a certificate relates other than as
stated in the certificate. The IRS may
notify any seller that the buyer’s right to
provide a certificate has been
withdrawn. The certificate may be
included as part of any business records
normally used to document a sale.
(ii) Model Certificate.
Certificate
(To support the completion of an
incomplete chassis cab as a truck)
The undersigned buyer of articles
listed in section 4051 (‘‘Buyer’’) hereby
certifies the following under penalties of
perjury:
1. lllllllllllllllllll
lllllllllllllllllllll
lllllllllllllllllllll
Seller’s name, address, and employer
identification number
2. lllllllllllllllllll
lllllllllllllllllllll
lllllllllllllllllllll
Buyer’s name, address, and employer
identification number
3. lllllllllllllllllll
Date and location of sale to Buyer
4. Buyer certifies that Buyer will complete
these incomplete chassis cabs listed below
as trucks:
VIN:

VIN:

VIN:

VIN:

VIN:

VIN:

VIN:

VIN:

E:\FR\FM\31MRP1.SGM

31MRP1

Federal Register / Vol. 81, No. 62 / Thursday, March 31, 2016 / Proposed Rules

mstockstill on DSK4VPTVN1PROD with PROPOSALS

5. Buyer has not been notified by the Internal
Revenue Service that its right to provide a
certificate has been withdrawn.
6. Buyer understands that if Buyer completes
an incomplete chassis cab listed in this
certificate as a taxable tractor described in
section 4051(a)(1)(E) and then uses it or
sells it, Buyer may be liable for the tax
imposed by section 4051 on this sale or
use. See 26 CFR 48.4051–1(e)(6)(ii) and
145.4052–1(c).
7. Buyer understands that Buyer may be
liable for the section 6701 penalty (relating
to aiding and abetting an understatement of
tax liability) if this is an erroneous
certification.
8. Buyer understands that the fraudulent use
of this certificate may subject Buyer and all
parties making any fraudulent use of this
statement to a fine or imprisonment, or
both, together with the costs of
prosecution.
lllllllllllllllllllll
Printed or typed name of person signing this
certificate
lllllllllllllllllllll
Title of person signing
lllllllllllllllllllll
Signature and date signed

(f) Exclusions—(1) In general. Tax is
not imposed by section 4051 on the first
retail sale of the following articles:
(i) Automobile truck chassis or bodies
that have practical and commercial
fitness for use with a vehicle that has a
GVW of 33,000 pounds or less.
(ii) Truck trailer and semitrailer
chassis or bodies that have practical and
commercial fitness for use with a truck
trailer or semitrailer that has a GVW of
26,000 pounds or less.
(iii) Tractors that have—
(A) A GVW of 19,500 pounds or less;
and
(B) A GCW of 33,000 pounds or less.
(2) Practical and commercial fitness.
A chassis or body possesses practical
fitness for use with a vehicle if it
performs its intended function up to a
generally acceptable standard of
efficiency with the vehicle, and a
chassis or body possesses commercial
fitness for use with a vehicle if it is
generally available for use with the
vehicle at a price that is reasonably
competitive with other articles that may
be used for the same purpose. A truck
chassis that has practical and
commercial fitness for use with a
vehicle having a GVW of 33,000 pounds
or less is not subject to the tax imposed
by section 4051 regardless of the body
actually mounted on the chassis. A
truck trailer or semitrailer chassis that
has practical and commercial fitness for
use with a vehicle having a GVW of
26,000 pounds or less is not subject to
tax regardless of the body actually
mounted on the chassis. A taxable
chassis or body, as the case may be,
remains subject to tax—

VerDate Sep<11>2014

16:59 Mar 30, 2016

Jkt 238001

(i) Even if an exempt body is mounted
on a taxable chassis or a taxable body
is mounted on an exempt chassis; and
(ii) The resulting vehicle is a highway
vehicle.
(3) Gross vehicle weight. (i) The term
gross vehicle weight means the
maximum total weight of a loaded
vehicle. Except as otherwise provided in
this paragraph (f)(3), the maximum total
weight is the GVW rating of the article
as specified by the manufacturer on the
Manufacturer’s Statement of Origin (or
comparable document) or by the retailer
of the completed article on a
comparable document. In determining
the GVW, the following rules apply:
(A) The GVW rating must take into
account, among other things, the
strength of the chassis frame, the axle
capacity and placement, and, if an
article is specially equipped to the
buyer’s specifications, those
specifications.
(B) The manufacturer or retailer of an
article listed in paragraph (a) of this
section must specify the article’s GVW
rating at the time the article requires no
additional manufacture other than—
(1) The addition of readily attachable
articles, such as tire or rim assemblies
or minor accessories;
(2) The performance of minor
finishing operations, such as painting;
or
(3) In the case of a chassis, the
addition of a body.
(C) If the IRS finds that a GVW rating
by the manufacturer or a later seller is
unreasonable in light of the facts and
circumstances in a particular case, that
GVW rating will not be used for
purposes of section 4051.
(D) The IRS may exclude from a GVW
rating any readily attachable parts to the
extent the IRS finds that the use of such
parts in computing the GVW rating
results in an inaccurate GVW rating.
(E) If the following or similar ratings
are inconsistent, the highest of these
ratings is the GVW rating:
(1) The rating indicated in a label or
identifying device affixed to an article.
(2) The rating set forth in sales invoice
or warranty agreement.
(3) The advertised rating for that
article (or identical articles).
(ii) The retailer must keep a record of
the GVW rating for each chassis, body,
or vehicle it sells. For this purpose, a
record of the serial number of each such
article is treated as a record of the GVW
rating of the article if such rating is
indicated by the serial number. The
GVW rating must be retained as part of
the retailer’s records for each of its
chassis, bodies, or vehicles.
(4) Gross combination weight. (i) The
term gross combination weight means

PO 00000

Frm 00008

Fmt 4702

Sfmt 4702

18551

the GVW of the tractor plus the GVW of
any trailer or semitrailer that the tractor
may safely tow. Unless a particular
rating is unreasonable in light of the
facts and circumstances in a particular
case, the IRS will consider the GCW of
a tractor to be the highest GCW rating
specified on any of the following
documents:
(A) The Manufacturer’s Statement of
Origin (or comparable document) or a
comparable document of a seller of the
completed tractor.
(B) A label or identifying device
affixed to the completed tractor by the
manufacturer or the seller.
(C) A sales invoice or warranty
agreement.
(D) An advertisement for the tractor
(or identical tractors).
(ii) The retailer must keep a record of
the GCW rating for each tractor it sells.
The GCW rating must be retained as part
of the retailer’s records for each of its
tractors.
(g) Example. The following example
illustrates the application of paragraphs
(e)(1), (2), (3), and (4) of this section:
Example. (1) Facts. (i) A vehicle has the
capacity to tow truck trailers and semitrailers
(trailers) that have a GVW of 20,000 pounds.
The vehicle has a standard chassis cab (4door with crew cab), accommodating five
passengers, and is outfitted with certain
luxury features. The cab has an electric
trailer brake control that connects to the
brakes of a towed trailer and to a hook up
for trailer lights. The vehicle has two storage
boxes behind the cab that can accommodate
incidental items such as small tools and
vehicle repair equipment.
(ii) The vehicle has a GVW rating of 23,000
pounds and a GCW rating of 43,000 pounds.
The vehicle is equipped with hydraulic disc
brakes with a four wheel automatic braking
system, a 300 horsepower engine, and a sixspeed automatic transmission. The front axle
of the vehicle has an 8,000 pound rating and
the rear axle has a 15,000 pound rating.
(iii) The vehicle has three types of hitching
devices: A removable ball gooseneck hitch, a
fifth wheel hitch, and a heavy duty trailer
receiver hitch. The vehicle’s platform, which
is approximately 139 inches long, is designed
with a rectangular well to accommodate the
gooseneck and fifth wheel hitches (bed
hitches). This platform slopes at the rear of
the rectangular well and has tie down hooks.
Optional removable steel stake rails can be
placed around the platform.
(2) Analysis. (i) Some characteristics of the
vehicle such as its chassis cab with a GVW
rating of 23,000 pounds, a 300 horsepower
engine, a front axle with an 8,000 pound
rating, and a rear axle with a 15,000 pound
rating are consistent with either a cargo
carrying or a towing function. In this case,
however, the vehicle also has a GCW rating
of 43,000 pounds and its engine, brakes,
transmission, axle ratings, electric trailer
brake control, trailer hook up lights, and
hitches enable it to tow a trailer that has a
GVW rating of 20,000 pounds.

E:\FR\FM\31MRP1.SGM

31MRP1

18552

Federal Register / Vol. 81, No. 62 / Thursday, March 31, 2016 / Proposed Rules

(ii) When the vehicle’s bed hitches are
used to tow, the cargo carrying capacity of
the vehicle is limited to the storage boxes
behind the cab and is minimal in comparison
to the GVW rating of the towed truck trailer
or semitrailer. Neither the steel stake bed
rails nor the tie down hooks significantly
increase cargo carrying capacity when either
of the bed hitches is used. Even if neither of
the vehicle’s two bed hitches is used, the
design of the vehicle significantly reduces its
cargo carrying capacity when compared to
the cargo carrying capacity of a pickup truck
body or a flatbed truck body installed on a
comparable chassis. The significant
reduction in cargo carrying capacity resulting
from the vehicle’s platform with its
rectangular well and sloping platform at the
rear of the rectangular well is evidence that
the vehicle is not primarily designed to carry
cargo. By accommodating the bed hitches,
however, this platform configuration
increases the vehicle’s towing capacity and,
in conjunction with the other features
described above, makes it possible to safely
tow a trailer with a GVW rating of 20,000
pounds.
(3) Conclusion. The vehicle’s physical
characteristics, which maximize towing
capacity at the expense of carrying capacity,
establish that the vehicle is primarily
designed to tow a vehicle, such as a truck
trailer or semitrailer, rather than to carry
cargo on its chassis. Thus, the vehicle is a
tractor.

(h) Effective/applicability date. This
section applies on and after the date of
publication of these regulations in the
Federal Register as final regulations.

mstockstill on DSK4VPTVN1PROD with PROPOSALS

§ 48.4051–2 Imposition of tax; parts and
accessories.

(a) Parts or accessories sold on or in
connection with the sale of chassis,
bodies, and tractors—(1) In general. (i)
The tax imposed by section 4051
applies to parts or accessories sold on or
in connection with, or with the sale of,
any article specified in § 48.4051–1(a).
The tax applies whether or not the parts
or accessories are separately billed by
the retailer.
(ii) If a taxable chassis or body is sold
by the retailer without parts or
accessories that are considered
equipment essential for the operation or
appearance of the taxable article, the
sale of these parts or accessories by the
retailer to the buyer of the taxable article
will be considered, in the absence of
evidence to the contrary, to have been
made in connection with the sale of the
taxable article even though they are
shipped separately, whether at the same
time or on a different date.
(iii) Parts and accessories that are
spares or replacements are not subject to
the tax described in paragraph (a)(1)(i)
of this section.
(2) Example. The following example
illustrates the application of this
paragraph (a):

VerDate Sep<11>2014

18:11 Mar 30, 2016

Jkt 238001

Example. X buys from Retailer a chassis
in a sale subject to the tax imposed by section
4051. At the time of the sale, bumpers were
not attached to the chassis; rather, they had
been ordered from Retailer and delivered to
X at a later date. For purposes of the tax
imposed by section 4051, the price of the
chassis includes the price of the bumpers,
regardless of when the Retailer delivered the
bumpers or billed X for the bumpers.

(b) Parts or accessories not sold on or
in connection with the sale of chassis,
bodies, and tractors—(1) In general.
Section 4051(b)(1) imposes a tax on the
installation of a part or accessory on a
taxable article specified in § 48.4051–
1(a) within six months after the article
was first placed in service. However, the
tax imposed by section 4051(b)(1) does
not apply if—
(i) The part or accessory is a
replacement part or accessory; or
(ii) The aggregate price of nonreplacement parts and accessories (and
their installation) for any vehicle does
not exceed $1,000.
(2) Application and rate of tax. The
tax is the applicable percentage of the
price of the part or accessory and its
installation. The applicable percentage
is prescribed in section 4051(b)(1).
(3) Liability for tax. The owner, lessee,
or operator of the vehicle on which the
parts or accessories are installed is
liable for this tax. The owner(s) of the
trade or business that installs the parts
or accessories is secondarily liable for
this tax.
(4) Definitions—(i) First placed in
service. For purposes of this section, a
vehicle is first placed in service on the
date on which the owner of the vehicle
took actual possession of the vehicle.
This date can be established by the
delivery ticket signed by the owner or
other comparable document indicating
delivery to, and acceptance by, the
owner.
(ii) Replacement part. The term
replacement part means an item that is
substantially similar to and intended to
take the place of a vehicle part that has
worn out or broken down, regardless of
when it is ordered.
(5) Example. The following example
illustrates the application of this
paragraph (b). Assume that during the
periods described, the rate of tax is 12
percent of the price of the part or
accessory and its installation.
Example. X bought a vehicle in a sale that
was subject to the tax imposed by section
4051 and first placed it in service on
September 1, 2013. On October 1, 2013, X
purchases and has installed non-replacement
parts at a cost of $750. On November 1, 2013,
X purchases and has installed additional
non-replacement parts at a cost of $450. On

PO 00000

Frm 00009

Fmt 4702

Sfmt 4702

December 1, 2013, X purchases and has
installed additional non-replacement parts
and accessories at a cost of $900. Although
the price of each separate purchase and
installation is less than $1,000, the aggregate
price exceeds the $1,000 limit on November
1, 2013. Accordingly, on November 1, 2013,
X is liable for tax of $144 (12 percent × ($750
+ $450)) on account of the installations on
October 1, and November 1, 2013. On
December 1, 2013, X is liable for a tax of $108
(12 percent × $900) on account of the
installation on that date. To report its
liability X must file Form 720, Quarterly
Federal Excise Tax Return, for the fourth
calendar quarter of 2013 by January 31, 2014.

(c) Effective/applicability date. This
section applies on and after the date of
publication of these regulations in the
Federal Register as final regulations.
■ Par. 10. Section 48.4052–1 is revised
to read as follows:
§ 48.4052–1

Definition; first retail sale.

(a) In general. For purposes of the tax
imposed by section 4051, first retail sale
means a taxable sale defined in
paragraph (b) of this section.
(b) Taxable sale; in general. A sale of
an article described in § 48.4051–1(a) is
a taxable sale except in the following
cases:
(1) The sale is an exempt sale. A sale
is an exempt sale if—
(i) The sale is a tax-free sale under
section 4221;
(ii) The sale is of a used article that
had previously been sold tax-free under
section 4221; or
(iii) The article is sold for resale or
leasing in a long-term lease and, at the
time of sale, the seller—
(A) Has obtained from the buyer a
certificate described in paragraph (d) of
this section stating, among other things,
that the buyer will either resell the
vehicle or lease it in a long-term lease;
(B) Has no reason to believe that any
information in the certificate is false;
and
(C) Has not received a notification
from the IRS under paragraph (d)(1) of
this section with respect to the buyer.
(2) There has been a prior sale of the
article that is not an exempt sale. The
previous sentence does not apply if the
prior sale is described in paragraph
(c)(1) of this section.
(c) Special rule for trailers and
semitrailers—(1) In general. A sale is
described in this paragraph (c)(1) if the
sale—
(i) Is a sale of a chassis or body of a
truck trailer or semitrailer (‘‘trailer or
semitrailer’’);
(ii) Is not an exempt sale; and
(iii) Occurs less than six months after
the first sale of the trailer or semitrailer
that is not an exempt sale.
(2) Credit. In the case of a sale
described in paragraph (c)(1) of this

E:\FR\FM\31MRP1.SGM

31MRP1

mstockstill on DSK4VPTVN1PROD with PROPOSALS

Federal Register / Vol. 81, No. 62 / Thursday, March 31, 2016 / Proposed Rules
section, any tax paid by the prior seller
on account of its sale (and not at any
time refunded to or credited against any
other liability of the prior seller) is
treated as a payment on behalf of the
person (the subsequent seller) liable for
the tax on the sale described in
paragraph (c)(1) of this section. The
subsequent seller may claim such
payment as a credit against its liability
for tax on the sale described in
paragraph (c)(1) of this section if the
following conditions are met:
(i) The claim is made on Form 720,
‘‘Quarterly Federal Excise Tax Return’’
(or such other form as the IRS may
designate) in accordance with the
instructions for that form.
(ii) The subsequent seller has not been
repaid any portion of the tax by the
prior seller and has not provided the
prior seller with a written consent to the
allowance of a credit or refund.
(iii) The subsequent seller has records
substantiating the amount of tax paid by
the prior seller on its sale of the truck
trailer or semitrailer.
(d) Certificate—(1) In general. The
certificate referred to in paragraph
(b)(1)(iii) of this section is a statement
that is signed under penalties of perjury
by a person with authority to bind the
buyer, is in substantially the same form
as the model certificate provided in
paragraph (d)(3) of this section, and
contains all information necessary to
complete the model certificate. The IRS
may withdraw the right of a buyer of
vehicles to provide a certificate under
this section if the buyer uses the
vehicles to which a certificate relates
other than as stated in the certificate.
The IRS may notify any seller that the
buyer’s right to provide a certificate has
been withdrawn. The certificate may be
included as part of any business records
normally used to document a sale.
(2) Effect of use other than as stated
in certificate. If a buyer that provides a
certificate described in paragraph
(b)(1)(iii)(A) of this section uses or
leases (in a short term lease) an article
listed in the certificate, the sale of such
article to the buyer is treated as the first
retail sale of the article and the buyer is
liable for the tax imposed on such sale.
If the conditions of paragraph
(b)(1)(iii)(A), (B), and (C) of this section
are satisfied, the seller will not be liable
for the tax imposed on such sale.
(3) Model certificate.

Certificate
(To support nontaxable sale of articles
listed in section 4051 for resale or long
term lease under section 4052 of the
Internal Revenue Code)
The undersigned buyer of articles
listed in section 4051 (‘‘Buyer’’) hereby
certifies the following under penalties of
perjury:
1. lllllllllllllllllll
lllllllllllllllllllll
lllllllllllllllllllll
Seller’s name, address, and employer
identification number
2. lllllllllllllllllll
lllllllllllllllllllll
lllllllllllllllllllll
Buyer’s name, address, and employer
identification number
3. lllllllllllllllllll
Date and location of sale to Buyer
4. The articles listed below will be either
resold by Buyer or leased on a long term
basis by Buyer. If the article is a chassis,
Buyer has listed the chassis Vehicle
Identification Number. If the article is a
body, Buyer has listed the body’s
identification number.

18:14 Mar 30, 2016

Jkt 238001

installment sale (or another form of sale
under which the sales price is paid in
installments), then the liability for the
entire tax arises at the time of the lease
or installment sale. No portion of the tax
is deferred by reason of the fact that the
sales price is paid in installments.
(f) Effective/applicability date. This
section applies on and after the date of
publication of these regulations in the
Federal Register as final regulations.
■ Par. 11. Section 48.4061(a)–1 is
amended as follows:
■ 1. Paragraph (d)(2)(ii), first sentence,
is amended by removing the language
‘‘A self-propelled’’ and adding ‘‘Before
January 1, 2005, a self-propelled’’ in its
place.
■ 2. Paragraph (d)(2)(iv) is added.
The addition reads as follows:
§ 48.4061(a)–1 Imposition of tax; exclusion
for light-duty trucks, etc.

*

*
*
*
*
(d) * * *
(2) * * *
(iv) Off-highway transportation
vehicles after October 21, 2004. For a
description of certain vehicles that are
not treated as highway vehicles after
October 21, 2004, see § 48.0–5(b)(3).
*
*
*
*
*
Subpart H [Amended]
Par. 12. Subpart H is amended by
revising the undesignated center
heading reading ‘‘Tires, Tubes, and
Tread Rubber’’ to read ‘‘Tires’’.
■ Par. 13. Section 48.4071–1 is revised
to read as follows:
■

5. Buyer understands that it must be
prepared to establish, by evidence
satisfactory to an examining agent, how
each article bought under this certificate
was used.
6. Buyer has not been notified by the Internal
Revenue Service that its right to provide a
certificate has been withdrawn.
7. Buyer understands that if it uses or leases
(in a short term lease) an article listed in
this certificate, Buyer will be liable for the
tax imposed by section 4051(a)(1) on the
article. See 26 CFR 48.4051–1 and
145.4052–1(c).
8. Buyer understands that Buyer may be
liable for the section 6701 penalty (relating
to aiding and abetting an understatement of
tax liability) if this is an erroneous
certification.
9. Buyer understands that the fraudulent use
of this certificate may subject Buyer and all
parties making any fraudulent use of this
statement to a fine or imprisonment, or
both, together with the costs of
prosecution.
lllllllllllllllllllll
Printed or typed name of person signing this
certificate
lllllllllllllllllllll
Title of person signing
lllllllllllllllllllll
Signature and date signed

(e) No installment payment of tax. If
a lease is a taxable sale under
§ 145.4052–1(b) of this chapter or an

VerDate Sep<11>2014

18553

PO 00000

Frm 00010

Fmt 4702

Sfmt 4702

§ 48.4071–1

Tires; imposition of tax.

(a) In general. (1) Tax is imposed by
section 4071 on the sale by the
manufacturer of a taxable tire with a
maximum rated load capacity greater
than 3,500 pounds.
(2) See § 48.4072–1(b) for the
definition of the term taxable tire.
(b) Tax base and computation of tax.
The tax base is equal to the number of
10–pound increments, rounded down to
the nearest ten pounds, by which the
maximum rated load capacity exceeds
3,500 pounds. The tax is determined by
multiplying this tax base by the rate of
tax specified in section 4071(a). Thus,
for example, a taxable tire with a
maximum rated load capacity of 4,005
pounds is treated as having a maximum
rated load capacity of 4,000 pounds and
a tax base of 50 ((4000 ¥ 3,500) ÷ 10).
The tax imposed on the tire is the rate
of tax under section 4071(a) times 50.
(c) Liability for tax. The manufacturer
of a taxable tire is liable for the tax
imposed by section 4071.
(d) Effective/applicability date. This
section applies on and after the date of

E:\FR\FM\31MRP1.SGM

31MRP1

18554

Federal Register / Vol. 81, No. 62 / Thursday, March 31, 2016 / Proposed Rules

publication of these regulations in the
Federal Register as final regulations.
■ Par. 14. Section 48.4071–2 is revised
to read as follows:
§ 48.4071–2 Determination of maximum
rated load capacity.

(a) In general. For purposes of the tax
imposed by section 4071, the maximum
rated load capacity is the maximum
rated load rating inscribed on a taxable
tire’s sidewall provided the inscription
meets the standards prescribed by the
National Highway Traffic Safety
Administration in its regulations. If a
taxable tire has multiple maximum load
ratings, the taxable tire’s highest
maximum load rating is the taxable
tire’s maximum rated load capacity for
purposes of the tax.
(b) Tampering. In the event of any
tampering with, or the appearance of
tampering with, the inscription of a
taxable tire’s maximum rated load
capacity as described in paragraph (a) of
this section, the tire’s maximum rated
load capacity is the maximum rated
load capacity of a comparable tire.
(c) Effective/applicability date. This
section applies on and after the date of
publication of these regulations in the
Federal Register as final regulations.
■ Par. 15. Section 48.4071–3 is
amended by:
■ 1. Revising the section heading and
paragraph (a).
■ 2. Revising paragraph (c)(1).
■ 3. Adding paragraph (e).
■ 4. Removing the undesignated
authority citation at the end of the
section.
The revisions and addition read as
follows:

mstockstill on DSK4VPTVN1PROD with PROPOSALS

(a) General rule. If a tire manufacturer
delivers a taxable tire it manufactured to
one of its retail outlets, the
manufacturer is liable for the tax
imposed by section 4071 on this tire in
the same manner as if the tire had been
sold upon delivery to the retail outlet.
The amount of tax is computed under
§ 48.4071–1.
*
*
*
*
*
(c) * * *
(1) Delivery—(i) Delivery options. A
manufacturer of taxable tires may, at its
option, treat either of the following
events as constituting delivery to a retail
outlet:
(A) Delivery of taxable tires to a
common carrier (or, where the taxable
tires are transported by the
manufacturer, the placing of the taxable
tires into the manufacturer’s highway
vehicle) for shipment from the plant in
which the taxable tires are

16:59 Mar 30, 2016

Jkt 238001

§ 48.4071–4

[Removed]

Par. 16. Section 48.4071–4 is
removed.
■ Par. 17. Section 48.4072–1 is
amended by:
■ 1. Revising paragraphs (b), (c), and (d).
■ 2. Amending paragraph (e) by
removing the second, third, and fourth
sentences.
■ 3. Revising paragraphs (f), (g), and (h).
■ 4. Removing the undesignated
authority citation at the end of the
section.
The revisions and addition read as
follows:
■

§ 48.4072–1

Definitions.

*

§ 48.4071–3 Imposition of tax on tires
delivered to manufacturer’s retail outlet.

VerDate Sep<11>2014

manufactured, or from a regional
distribution center of taxable tires, to a
retail outlet or to a location in the
immediate vicinity of a retail outlet
primarily for future delivery to the retail
outlet.
(B) Arrival of the taxable tires at the
retail outlet, or, where shipment is to a
location in the immediate vicinity of a
retail outlet primarily for future delivery
to the retail outlet, the arrival of the
taxable tires at such location.
(ii) Delivery election. A manufacturer
that has elected to treat one of the
events listed in paragraph (c)(1)(i)(A) or
(B) of this section as constituting
delivery to a retail outlet may not use
a different criterion for a later return
period unless the manufacturer obtains
permission from the IRS in advance.
*
*
*
*
*
(e) Effective/applicability date. This
section applies on and after the date of
publication of these regulations in the
Federal Register as final regulations.

*
*
*
*
(b) Taxable tire—(1) In general. The
term taxable tire means a tire—
(i) Of the type used on highway
vehicles;
(ii) That is wholly or in part made of
rubber; and
(iii) That is marked pursuant to
federal regulations for for highway use.
(2) Recapped and retreaded tires. The
term taxable tire includes a used tire
that is recapped or retreaded (whether
from shoulder-to-shoulder or bead-tobead) only if—
(i) The used tire had not previously
been sold in the United States;
(ii) The used tire is recapped or
retreaded outside the United States; and
(iii) When imported into the United
States, the recapped or retreaded tire
meets the requirements of section (b)(1)
of this section.
(c) Tires of the type used on highway
vehicles. The term tires of the type used
on highway vehicles means tires (other
than tires of a type used exclusively on

PO 00000

Frm 00011

Fmt 4702

Sfmt 4702

mobile machinery (within the meaning
of § 48.0–5(c))) of the type used on—
(1) Highway vehicles; or
(2) Vehicles of the type used in
connection with highway vehicles.
(d) Rated load capacity. The term
rated load capacity means the
maximum load a tire is rated to carry at
a specified inflation pressure.
*
*
*
*
*
(f) Super single tire. The term super
single tire means a single tire greater
than 13 inches in cross section width
designed to replace two tires in a dual
fitment. The term does not include any
tire designed for steering or an all
position tire.
(g) Examples. The following examples
illustrate the application of this section.
Example 1. (1) Facts. (i) A foreign tire
manufacturer manufactures a tire that meets
the Federal Motor Vehicle Safety Standard
for truck tires prescribed by the DOT. The
tire is not of a type used exclusively on
mobile machinery (within the meaning of
§ 48.0–5(c)). This tire is partially made of
rubber. The foreign manufacturer marks this
tire for highway use pursuant to DOT
regulations. The foreign manufacturer sells
the tire for use in the foreign country.
(ii) After use in the foreign country, a tire
importer buys the tire and imports it into the
United States. At the time of importation, the
tread on this tire’s casing meets the criteria
for minimal tread on trucks used in interstate
commerce as prescribed by the DOT.
(2) Analysis. The imported tire is a taxable
tire because the tire is of the type used on
a highway vehicle and is not of a type used
exclusively on mobile machinery, the tire is
wholly or in part made of rubber, and the tire
is marked pursuant to federal regulations for
highway use.
Example 2. (1) Facts. A tire manufacturer
pays the tax imposed by section 4071(a)
when it sells a tire that is (1) of the type used
on highway vehicles; (2) wholly or in part
made of rubber; and (3) marked pursuant to
federal regulations for highway use. The tire
does not have any design features to indicate
that it is a tire of a type used exclusively on
mobile machinery (within the meaning of
§ 48.0–5(b)(3)(iii)). The purchaser of this tire
puts the tire on mobile machinery described
in § 48.0–5(b)(3)(iii).
(2) Analysis. A tire that is ‘‘of the type used
on highway vehicles’’ and ‘‘not of a type used
exclusively on mobile machinery’’ retains
those characteristics regardless of how the
tire is actually used. Therefore, the
characterization of a tire as a taxable tire is
not changed because the tire is actually used
on a vehicle that is mobile machinery.

(h) Effective/applicability date. This
section applies on and after the date of
publication of these regulations in the
Federal Register as final regulations.
§ 48.4073

[Removed]

Par. 18. Reserved § 48.4073 is
removed.
■ Par. 19. Section 48.4073–1 is revised
to read as follows:
■

E:\FR\FM\31MRP1.SGM

31MRP1

Federal Register / Vol. 81, No. 62 / Thursday, March 31, 2016 / Proposed Rules
§ 48.4073–1 Exemption for tires sold for
the exclusive use of the Department of
Defense or the Coast Guard.

mstockstill on DSK4VPTVN1PROD with PROPOSALS

(a) In general. Tax is not imposed by
section 4071 on the sale of a taxable tire
if—
(1) The manufacturer of the taxable
tire meets the registration requirements
of section 4222; and
(2) The sale of the taxable tire is to the
Department of Defense or the Coast
Guard for the exclusive use of the
Department of Defense or the Coast
Guard,
(b) Sales for resale. A manufacturer
may sell a taxable tire tax-free under
section 4073 and this section only if the
sale is directly made to either the
Department of Defense or the Coast
Guard for such agency’s exclusive use.
Accordingly, a sale may not be made
taxfree to a dealer for resale to the
Department of Defense or the Coast
Guard for its exclusive use, even though
it is known at the time of sale by the
manufacturer that the article will be so
resold.
(c) Certificate—(1) Effect of certificate.
A manufacturer will not be liable for tax
on the sale of a taxable tire if, at the time
of the sale, the manufacturer has
obtained from the buyer an unexpired
certificate described in paragraph (c)(2)
of this section and has no reason to
believe any information in the
certificate is false. A buyer that provides
an erroneous certificate described in
paragraph (c)(2) of this section is liable
for any tax imposed on the sale to which
the certificate relates.
(2) Form of certificate. The certificate
described in this paragraph (c)(2) is a
statement by the Department of Defense
or the Coast Guard that is signed under
penalties of perjury by a person with
authority to bind the Department of
Defense or the Coast Guard, is in
substantially the same form as the
model certificate provided in paragraph
(c)(3) of this section, and contains all
information necessary to complete the
model certificate. A new certificate or
notice that the current certificate is
invalid must be given if any information
in the current certificate changes. The
certificate may be included as part of
any business records normally used to
document a sale.
(3) Model Certificate.
Certificate
(To support the tax-free sales of tires to
the Department of Defense or the Coast
Guard under section 4073 of the Internal
Revenue Code)
The undersigned buyer of taxable tires
(‘‘Buyer’’) hereby certifies the following
under penalties of perjury:

VerDate Sep<11>2014

16:59 Mar 30, 2016

Jkt 238001

1. lllllllllllllllllll
lllllllllllllllllllll
lllllllllllllllllllll
Manufacturer’s name, address, and employer
identification number
2. lllllllllllllllllll
lllllllllllllllllllll
lllllllllllllllllllll
Buyer’s name, address, and employer
identification number
3. lllllllllllllllllll
Date and location of sale to Buyer
4. The tire(s) to which this certificate applies
will be for the exclusive use of Buyer (that
is, the Department of Defense or the Coast
Guard).
5. This certificate applies to Buyer’s
purchases from Manufacturer as follows
(complete as applicable):
a. A single purchase on invoice or delivery
ticket number ll.
b. All purchases between ll (effective
date) and ll (expiration date), a period
not exceeding 12 calendar quarters after
the effective date, under account or order
number(s) ll. If this certificate applies
only to Buyer’s purchases for certain
locations, check here ll and list the
locations.
lllllllllllllllllllll
lllllllllllllllllllll
lllllllllllllllllllll
6. Buyer will provide a new certificate to the
Manufacturer if any information in this
certificate changes.
7. Buyer understands that Buyer may be
liable for the section 6701 penalty (relating
to aiding and abetting an understatement of
tax liability) if this is an erroneous
certification.
8. Buyer understands that the fraudulent use
of this certificate may subject Buyer and all
parties making any fraudulent use of this
statement to a fine or imprisonment, or
both, together with the costs of
prosecution.
lllllllllllllllllllll
Printed or typed name of person signing this
certificate
lllllllllllllllllllll
Title of person signing
lllllllllllllllllllll
Signature and date signed

(d) Effective/applicability date. This
section applies on and after the date of
publication of these regulations in the
Federal Register as final regulations.
■ Par. 20. Section 48.4073–2 is revised
to read as follows:
§ 48.4073–2

American National Red Cross.

(a) For the exemption allowed to the
American National Red Cross from the
tax imposed by section 4071, see the
Secretary’s Authorization, 1979–1 C.B.
478 (See § 601.601(d)(2)(ii)(b) of this
chapter.)
(b) Effective/applicability date. This
section applies on and after the date of
publication of these regulations in the
Federal Register as final regulations.

PO 00000

Frm 00012

Fmt 4702

Sfmt 4702

§§ 48.4073–3 and 48.4073–4

18555
[Removed]

Par. 21. Sections 48.4073–3 and
48.4073–4 are removed.

■

§ 48.4081–1

[Amended]

Par. 22. Section 48.4081–1(b) is
amended by removing the language
‘‘§ 48.4061(a)–1(d)’’ in the definition of
Diesel-powered highway vehicle and
adding ‘‘§ 48.0–5’’ in its place.
■ Par. 23. Section 48.4221–7 is
amended by:
■ 1. Revising the section heading and
paragraph (a).
■ 2. Removing paragraph (b) and
redesignating paragraph (c) as paragraph
(b).
■ 3. Revising redesignated paragraph
(b)(2).
■ 4. Adding new paragraph (c).
The revisions and addition read as
follows:
■

§ 48.4221–7 Tax-free sale of tires for use
on other articles.

(a) In general. Under section
4221(e)(2), tax is not imposed by section
4071 on the sale of a taxable tire if—
(1) The taxable tire is sold for use by
the purchaser for sale on or in
connection with the sale of another
article manufactured or produced by the
purchaser;
(2) The other article is to be sold by
the purchaser—
(i) In a tax-free sale for export, for use
as supplies for vessels or aircraft, to a
state or local government for its
exclusive use, or to a nonprofit
educational organization for its
exclusive use; or
(ii) For any of such purposes in a sale
that would be tax-free but for the fact
that the other article is not subject to tax
under section 4051 or 4064;
(3) The registration requirements of
section 4222 and the regulations
thereunder are met; and
(4) The proof, described in paragraph
(b) of this section, of the disposition of
the other article, is timely received by
the manufacturer.
(b) * * *
(2) Required information—(i) In
general. The information referred to in
paragraph (b)(1) of this section is a
statement that is signed under penalties
of perjury by a person with authority to
bind the purchaser, is in substantially
the same form as the model certificate
provided in paragraph (b)(2)(ii) of this
section, and contains all information
necessary to complete the model
certificate. For purchasers that are not
required to be registered under section
4222, the IRS may withdraw the right of
a purchaser of a taxable tire to provide
a certificate under this section if the
purchaser uses the tire to which a

E:\FR\FM\31MRP1.SGM

31MRP1

18556

Federal Register / Vol. 81, No. 62 / Thursday, March 31, 2016 / Proposed Rules

certificate relates other than as stated in
the certificate. The IRS may notify any
manufacturer to whom such purchaser
has provided a certificate that the
purchaser’s right to provide a certificate
has been withdrawn. The certificate
may be included as part of any business
records normally used to document a
sale.
(ii) Model certificate.
Certificate
(To support the nontaxable sale of
taxable tires by the manufacturer when
sold for use on or in connection with
the sale of another article manufactured
or produced by the buyer and sold by
the buyer in a sale that meets the
requirements of section 4221(e)(2))
The undersigned buyer of taxable tires
(‘‘Buyer’’) hereby certifies the following
under penalties of perjury:

mstockstill on DSK4VPTVN1PROD with PROPOSALS

1. lllllllllllllllllll
lllllllllllllllllllll
lllllllllllllllllllll
Manufacturer’s name, address, employer
identification number, and registration
number
2. lllllllllllllllllll
lllllllllllllllllllll
lllllllllllllllllllll
Buyer’s name, address, employer
identification number, and registration
number (if required)
3. lllllllllllllllllll
Date and location of sale to Buyer
4. The taxable tire(s) listed below, by its
(their) United States Department of
Transportation identification number(s),
are covered by this certificate

5. The taxable tire(s) listed in this certificate
that were purchased or shipped on the date
specified in entry 3 have been used on or
in connection with the sale of ll
(describe product sold by Buyer) by Buyer
and such sale was— (complete line (i), (ii),
(iii), or (iv), whichever is applicable)
(i) for export by ll (Name of carrier) to
ll (Name of foreign country or
possession) and was so exported on ll
(Date). (A copy of the bill of lading or
other proof of exportation is attached.)
(ii) for use as supplies on ll (Name of
vessel or aircraft) that is registered in
ll (Name of country in which vessel
or aircraft is registered).
(iii) to ll (Name of state or local
government).
(iv) to ll (Name and address of the
nonprofit educational organization).
6. Buyer understands that it must be
prepared to establish, by evidence
satisfactory to an examining agent, how

VerDate Sep<11>2014

16:59 Mar 30, 2016

Jkt 238001

each tire bought under this certificate was
used.
7. Check here ll if Buyer is not required
to be registered with the Internal Revenue
Service because Buyer is a state or local
government, a foreign person buying for
export, or the United States.
8. Buyer understands that Buyer may be
liable for the section 6701 penalty (relating
to aiding and abetting an understatement of
tax liability) if this is an erroneous
certification.
9. Buyer understands that the fraudulent use
of this certificate may subject Buyer and all
parties making any fraudulent use of this
statement to a fine or imprisonment, or
both, together with the costs of
prosecution.
lllllllllllllllllllll
Printed or typed name of person signing this
certificate
lllllllllllllllllllll
Title of person signing
lllllllllllllllllllll
Signature and date signed

(c) Effective/applicability date. This
section applies on and after the date of
publication of these regulations in the
Federal Register as final regulations.
■ Par. 24. Section 48.4221–8 is
amended by:
■ 1. Revising the section heading and
paragraph (a).
■ 2. Removing the second paragraph (b),
Registration requirements for tires,
tubes, and tread rubber; vendees
purchasing tax-free.
■ 3. Revising paragraphs (c) and (d).
■ 4. Removing paragraphs (e) and (f).
The revisions read as follows:
§ 48.4221–8 Tax-free sales of tires used on
intercity, local, and school buses.

(a) In general. Under section
4221(e)(3), tax is not imposed by section
4071 on the sale of a taxable tire for use
by the buyer on or in connection with
a qualified bus, as defined in paragraph
(b) of this section, if—
(1) The registration requirements of
section 4222 and the regulations
thereunder are met;
(2) At the time of sale, the
manufacturer of the taxable tire—
(i) Possesses a certificate (in the form
described in paragraph (c)(2) of this
section) from the buyer of a taxable tire,
in which, among other things, the buyer
certifies that the buyer will use the
taxable tire on or in connection with a
qualified bus;
(ii) Has no reason to believe that any
information in the certificate described
in paragraph (c) of this section is false;
and
(iii) Has not received a notification
from the IRS under paragraph (c)(2) of
this section with respect to the buyer.
*
*
*
*
*
(c) Certificate—(1) Effect of certificate.
A manufacturer will not be liable for tax

PO 00000

Frm 00013

Fmt 4702

Sfmt 4702

on the sale of a taxable tire if the
conditions of paragraph (a)(2) of this
section are satisfied. In such a case, a
buyer that provides an erroneous
certificate described in paragraph (c)(2)
of this section is liable for any tax
imposed on the sale to which the
certificate relates.
(2) In general. The certificate referred
to in paragraph (a)(2) of this section is
a statement that is signed under
penalties of perjury by a person with
authority to bind the buyer, is in
substantially the same form as the
model certificate provided in paragraph
(c)(3) of this section, and contains all
information necessary to complete the
model certificate. For purchasers that
are not required to be registered under
section 4222, the IRS may withdraw the
right of a buyer of a taxable tire to
provide a certificate under this section
if the buyer uses the tires to which a
certificate relates other than as stated in
the certificate. The IRS may notify any
manufacturer to whom the buyer has
provided a certificate that the buyer’s
right to provide a certificate has been
withdrawn. The certificate may be
included as part of any business records
normally used to document a sale.
(3) Model certificate.
Certificate
(To support the nontaxable sale of
taxable tires used on intercity, local, and
school buses)
The undersigned buyer of taxable tires
(‘‘Buyer’’) hereby certifies the following
under penalties of perjury:
1. lllllllllllllllllll
lllllllllllllllllllll
lllllllllllllllllllll
Manufacturer’s name, address, employer
identification number, and registration
number
2. lllllllllllllllllll
lllllllllllllllllllll
lllllllllllllllllllll
Buyer’s name, address, employer
identification number, and registration
number
3. lllllllllllllllllll
Date and location of sale to Buyer
4. The taxable tire(s) listed below, by its
(their) United States Department of
Transportation identification number(s),
will be used on intercity, local, and school
buses.

5. Buyer understands that it must be
prepared to establish, by evidence

E:\FR\FM\31MRP1.SGM

31MRP1

Federal Register / Vol. 81, No. 62 / Thursday, March 31, 2016 / Proposed Rules
satisfactory to an examining agent, how
each tire bought under this certificate was
used.
6. Check here ___ if Buyer is not required to
be registered with the Internal Revenue
Service because Purchaser is a state or
local government or the United States.
7. Buyer understands that Buyer may be
liable for the section 6701 penalty (relating
to aiding and abetting an understatement of
tax liability) if this is an erroneous
certification.
8. Buyer understands that the fraudulent use
of this certificate may subject Buyer and all

parties making any fraudulent use of this
statement to a fine or imprisonment, or
both, together with the costs of
prosecution.
lllllllllllllllllllll
Printed or typed name of person signing this
certificate
lllllllllllllllllllll
Title of person signing
lllllllllllllllllllll
Signature and date signed

Section

Remove

§ 48.4071–3(b) Second sentence ......................
Fourth sentence .................................................
Fifth sentence ....................................................
Sixth sentence ...................................................
§ 48.4071–3(c)(1) Introductory text ....................
§ 48.4071–3(c)(1)(i) ............................................

tires or tubes ....................................................
tires or inner tubes ...........................................
tires ...................................................................
taxable tires. and inner tubes ..........................
tires or inner tubes ...........................................
tires or inner tubes ...........................................
tires or tubes ....................................................
tires and inner tubes ........................................
tires and inner tubes ........................................
tires or inner tubes ...........................................
Tires and inner tubes .......................................
tires and tubes .................................................
tires and inner tubes ........................................
tires and tubes .................................................
tires or tubes
tires and inner tubes ........................................
tire or inner tube
tires and tubes .................................................
tires and inner tubes ........................................
tires or inner tubes ...........................................
tires and tubes
tire or inner tube ...............................................
tire or inner tube ...............................................
tires and inner tubes ........................................
tires or inner tubes ...........................................
tires and inner tubes ........................................
tire or inner tube ...............................................
tire or inner tube ...............................................
tires and tubes (each of the two times it appears).
tires or inner tubes ...........................................
48.4061(a)–1(d) ................................................
tire or inner tube ...............................................
tire or inner tube ...............................................
tire or inner tube ...............................................
48.4061(a)–1(d) ................................................

§ 48.4071–3(c)(2)(i) Second sentence ...............
Third sentence ...................................................
Fourth sentence .................................................
Seventh sentence ..............................................
Eighth sentence .................................................
§ 48.4071–3(c)(2)(ii) First sentence (Example)
Third sentence (Example) ..................................
Fourth sentence (Example) ...............................
§ 48.4071–3(c)(3)(i) ............................................
§ 48.4071–3(c)(3)(ii) ...........................................
§ 48.4071–3(d)(1) First sentence .......................
Second sentence ...............................................
§ 48.4071–3(d)(2) ...............................................
§ 48.4071–3(d)(3)(i) First sentence ....................
Second sentence ...............................................
§ 48.4071–3(d)(3)(ii) Third sentence (Example)
Fourth sentence (Example) ...............................
§ 48.4081–1(b) ...................................................
Redesignated § 48.4221–7(b)(1) .......................
Second sentence ...............................................
Third sentence ...................................................
§ 48.6421–4(c) ...................................................

PART 145—TEMPORARY EXCISE TAX
REGULATIONS UNDER THE HIGHWAY
REVENUE ACT OF 1982 (PUB. L. 97–
424)
Par. 27. The authority citation for part
145 is amended by adding the following
entry in numerical order to read in part
as follows:

■

mstockstill on DSK4VPTVN1PROD with PROPOSALS

Authority: 26 U.S.C. 7805.* * *
Section 145.4052–1 also issued under 26
U.S.C. 4052.

Par. 28. Section 145.4051–1 is revised
to read as follows:

■

§ 145.4051–1 Imposition of tax on heavy
trucks, tractors, and trailers sold at retail.

(a) For rules relating to the imposition
of the tax imposed by section 4051 and

VerDate Sep<11>2014

18:42 Mar 30, 2016

Jkt 238001

(d) Effective/applicability date. This
section applies on and after the date of

Frm 00014

Fmt 4702

Sfmt 4702

publication of these regulations in the
Federal Register as final regulations.
§ 48.6416(c)–1

[Removed]

Par. 25. Section 48.6416(c)–1 is
removed.
■ Par. 26. For each section listed in the
tables, remove the language in the
‘‘Remove’’ column from wherever it
appears in the paragraph and add in its
place the language in the ‘‘Add’’ column
as set forth below:
■

Add

related rules on the tax base, liability for
tax, explanation of terms, and
exclusions, see § 48.4051–1 through
§ 48.4052–2 of this chapter.
(b) This section applies on and after
the date on which these regulations are
published as final regulations in the
Federal Register.
■ Par. 29. Section 145.4052–1 is
amended by:
■ 1. Revising paragraph (a).
■ 2. Adding two sentences after the first
sentence in paragraph (d)(1).
■ 3. Removing the last sentence in
paragraph (d)(8)(iii).
■ 4. Revising paragraph (g).
The revisions read as follows:

PO 00000

18557

taxable tires.
taxable tires.
taxable tires.
taxable tires.
taxable tires.
taxable tires.
taxable tires.
taxable tires.
taxable tires.
taxable tires.
Taxable tires.
taxable tires.
taxable tires.
taxable tires
taxable tires.
taxable tires.
taxable tires.
taxable tires.
taxable
taxable
taxable
taxable
taxable
taxable
taxable
taxable

tire.
tire.
tires.
tires.
tires.
tire.
tire.
tires.

taxable tires.
48.0–5 of this chapter
taxable tire.
taxable tire.
taxable tire.
48.0–5

§ 145.4052–1

Special rules and definitions.

(a) First retail sale. For the definition
of first retail sale, see § 48.4052–1 of this
chapter.
*
*
*
*
*
(d) * * * (1) * * *. Total
consideration paid for a chassis or body
includes charges for equipment
installed on the chassis or body. See
§ 48.4051–1(d)(4). * * *
*
*
*
*
*
(g) Effective/applicability date. This
section applies on and after the date of
publication of these regulations in the
Federal Register as final regulations.
§ 145.4061–1

[Removed]

Par. 30. Section 145.4061–1 is
removed.

■

E:\FR\FM\31MRP1.SGM

31MRP1

18558

Federal Register / Vol. 81, No. 62 / Thursday, March 31, 2016 / Proposed Rules

Par. 31. For each section listed in the
tables, remove the language in the
‘‘Remove’’ column and add in its place

■

§ 145.4052–1(b)(1) First sentence .....................
Second sentence ...............................................
§ 145.4052–1(b)(2) .............................................
§ 145.4052–1(c)(1) .............................................
§ 145.4052–1(c)(5)(ii) .........................................
§ 145.4052–1(d)(1) Fourth sentence .................

John Dalrymple,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. 2016–06881 Filed 3–30–16; 8:45 am]
BILLING CODE 4830–01–P

DEPARTMENT OF COMMERCE
National Oceanic and Atmospheric
Administration
50 CFR Parts 300 and 600
[Docket No. 150507434–5999–01]
RIN 0648–BF09

Magnuson-Stevens Fishery
Conservation and Management Act;
Seafood Import Monitoring Program
National Marine Fisheries
Service (NMFS), National Oceanic and
Atmospheric Administration (NOAA),
Commerce.
ACTION: Proposed rule; extension of the
comment period.
AGENCY:

The National Marine
Fisheries Service (NMFS) is announcing
an extension to the comment period for
the proposed rule on a seafood import
monitoring program published in the
Federal Register on February 5, 2016.
The comment period is being extended
from April 5, 2016 to April 12, 2016.
Pursuant to the Magnuson-Stevens
Fishery Conservation and Management
Act (MSA), this proposed rule would
establish filing and recordkeeping
procedures relating to the importation of
certain fish and fish products, in order
to implement the MSA’s prohibition on
the import and trade, in interstate or
foreign commerce, of fish taken,
possessed, transported or sold in
violation of any foreign law or
regulation. The information to be filed
is proposed to be collected at the time
of entry, and makes use of an electronic
single window consistent with the
Safety and Accountability for Every
(SAFE) Port Act of 2006 and other
applicable statutes. Specifically, NMFS
proposes to integrate collection of catch
and landing documentation for certain

mstockstill on DSK4VPTVN1PROD with PROPOSALS

SUMMARY:

VerDate Sep<11>2014

16:59 Mar 30, 2016

Jkt 238001

the language in the ‘‘Add’’ column as set
forth below:
§ 145.4051–1 ....................................................
paragraph (a)(2) of this section .......................
§ 145.4051–1 ....................................................
paragraph (a)(2) of this section .......................
§ 145.4051–1 ....................................................
4216(a), 4216(f) ...............................................
Installation ........................................................

fish and fish products within the
government-wide International Trade
Data System (ITDS) and require
electronic information collection
through the Automated Commercial
Environment (ACE) maintained by the
Department of Homeland Security,
Customs and Border Protection (CBP).
Under these procedures, NMFS would
require an annually renewable
International Fisheries Trade Permit
(IFTP) and specific data for certain fish
and fish products to be filed and
retained as a condition of import to
enable the United States to exclude the
entry into commerce of products of
illegal fishing activities. The
information to be collected and retained
will help authorities verify that the fish
or fish products were lawfully acquired
by providing information that traces
each import shipment from point of
harvest to entry-into commerce. The
rule will also decrease the incidence of
seafood fraud by collecting information
at import and requiring retention of
documentation so that the information
reported (e.g., regarding species and
harvest location) can be verified. This
proposed rule stipulates the catch and
landing data for imports of certain fish
and fish products which would be
required to be submitted electronically
to NMFS through ACE and the
requirements for recordkeeping
concerning such imports.
DATES: Written comments on the
proposed rule published February 5,
2016 (81 FR 6210) must be received on
or before April 12, 2016.
ADDRESSES: Written comments on this
action, identified by NOAA–NMFS–
2015–0122, may be submitted by either
of the following methods:
• Electronic Submissions: Submit all
electronic public comments via the
Federal eRulemaking Portal. Go to
http://www.regulations.gov/#!docket
Detail;D=NOAA-NMFS-2015-0122, click
the ‘‘Comment Now!’’ icon, complete
the required fields, and enter or attach
your comments.
• Mail: Mark Wildman, International
Fisheries Division, Office for
International Affairs and Seafood

PO 00000

Frm 00015

Fmt 4702

Sfmt 9990

§ 48.4051–1 of this chapter.
§ 48.4052–1(b) of this chapter.
§ 48.4051–1 of this chapter.
§ 48.4052–1(b) of this chapter.
§ 48.4051–1 of this chapter.
4052(b)(1)(A) and (B), 4216(a).
installation.

Inspection, NOAA Fisheries, 1315 EastWest Highway, Silver Spring, MD
20910.
All comments received are a part of
the public record and will generally be
posted to http://www.regulations.gov
without change. All personal identifying
information (for example, name and
address) voluntarily submitted by the
commenter may be publicly accessible.
Do not submit confidential business
information or otherwise sensitive or
protected information.
NMFS will accept anonymous
comments. Enter N/A in the required
fields if you wish to remain anonymous.
Attachments to electronic comments
will be accepted in Microsoft Word,
Excel, WordPerfect, or Adobe portable
document file (PDF) formats only.
Written comments regarding the
burden-hour estimates or other aspects
of the collection-of-information
requirements contained in this proposed
rule may be submitted to the NOAA
Fisheries Office for International Affairs
and Seafood Inspection and by email to
OIRA Submission@omb.eop.gov or fax
to (202) 395–7285.
FOR FURTHER INFORMATION CONTACT:

Mark Wildman, Office for International
Affairs and Seafood Inspection, NOAA
Fisheries (phone 301–427–8350, or
email mark.wildman@noaa.gov).
SUPPLEMENTARY INFORMATION:

Extension of Comment Period
This document extends the public
comment period established in the
Federal Register for 7 days. There are a
number of international stakeholders
who are potential commenters who
need some additional time to comment.
NMFS is hereby extending the comment
period, which was set to end on April
5, 2016, to April 12, 2016.
Dated: March 25, 2016.
Eileen Sobeck,
Assistant Administrator for Fisheries,
National Marine Fisheries Service.
[FR Doc. 2016–07258 Filed 3–30–16; 8:45 am]
BILLING CODE 3510–22–P

E:\FR\FM\31MRP1.SGM

31MRP1