Rules and Regulations. Withdrawal of notice of proposed rulemaking

Agency: Internal Revenue Service (IRS), Treasury
Action: Withdrawal of notice of proposed rulemaking
Citation: FR Doc. 05-15959 · RIN 1545-AX10 · REG-103829-99 · 26 CFR 41, 48, 145

Summary

This document withdraws a proposed regulation relating to the definition of a highway vehicle for purposes of various excise taxes. The withdrawal affects vehicle manufacturers, dealers, and lessors; tire manufacturers; sellers and buyers of certain motor fuels; and operators of heavy highway vehicles.

Supplementary Information

Background On June 6, 2002, a notice of proposed rulemaking was published in the Federal Register (67 FR 38913). A public hearing was held on February 27, 2003. This notice of proposed rulemaking proposed amending the definition of “highway vehicle” for purposes of 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). Sections 851 and 852 of the American Jobs Creation Act of 2004 (Pub. L. 108-357) addressed the issues raised in the proposed regulation. Thus, the proposed regulation is unnecessary. List of Subjects 26 CFR Part 41 Excise taxes, Motor Vehicles, Reporting and recordkeeping requirements. 26 CFR Parts 48 and 145 Excise taxes, Reporting and recordkeeping requirements. Withdrawal of Notice of Proposed Rulemaking Accordingly, under the authority of 26 U.S.C. 7805, the notice of proposed rulemaking (REG-103829-99) that was published in the Federal Register on June 6, 2002 (67 FR 38913), is withdrawn. Mark E. Matthews, Deputy Commissioner for Services and Enforcement. [FR Doc. 05-15959 Filed 8-11-05; 8:45 am]