Unknown. Final and temporary regulations
14,689 words·~67 min read·
/register/2007/08/27/07-4189A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
--- schema: federal-register doc_type: fedreg source_file: FR-2007-08-27.xml --- 72 165 Monday, August 27, 2007 Contents Agriculture Agriculture Department See Forest Service See National Agricultural Library NOTICES Agency information collection activities; proposals, submissions, and approvals, 48982 E7-16915 Air Force Air Force Department NOTICES Agency information collection activities; proposals, submissions, and approvals, 48993-48996 07-4167 07-4168 07-4169 07-4170 07-4171 07-4177 Antitrust Antitrust Division NOTICES National cooperative research notifications:
Nanoparticle Flow Processing Consortium, 49017 07-4166 National Center for Manufacturing Sciences, Inc., 49017-49018 07-4165 Army Army Department NOTICES Agency information collection activities; proposals, submissions, and approvals, 48996-48997 07-4178 07-4179 Base realignment and closure: Fort Belvoir, VA; correction, 48997 07-4192 Environmental statements; record of decision: Base realignment and closure— Aberdeen Proving Ground, MD, 48997-48998 07-4191 Centers Centers for Disease Control and Prevention NOTICES Agency information collection activities; proposals, submissions, and approvals, 49009-49011 E7-16920 Meetings:
ICD-9-CM Coordination and Maintenance Committee, 49011 E7-16903 Coast Guard Coast Guard NOTICES Reports and guidance documents; availability, etc.: New MARPOL Annex I pollution prevention regulations; information and compliance policy, 49013 E7-16725 Commerce Commerce Department See Industry and Security Bureau See National Oceanic and Atmospheric Administration Defense Defense Department See Air Force Department See Army Department See Defense Logistics Agency NOTICES Agency information collection activities; proposals, submissions, and approvals, 48986-48990 07-4172 07-4173 07-4174 07-4175 07-4176 07-4180 07-4181 07-4183 Arms sales notification; transmittal letter, etc., 48990-48993 07-4188 Defense Defense Logistics Agency NOTICES Agency information collection activities; proposals, submissions, and approvals, 48998 07-4182 Drug Drug Enforcement Administration NOTICES *Applications, hearings, determinations, etc.:* Amri Rensselaer, Inc., 49018 E7-16856 Boehringer Ingelheim Chemicals Inc., 49018-49019 E7-16855 E7-16863 Cerilliant Corp., 49019 E7-16862 Chattem Chemicals, Inc., 49019-49020 E7-16860 E7-16873 Chemic Laboratories, Inc., 49020 E7-16854 CIMA Labs, Inc., 49020-49021 E7-16871 Cody Laboratories, Inc., 49021 E7-16874 Noramco Inc., 49021 E7-16858 Education Education Department NOTICES Agency information collection activities; proposals, submissions, and approvals, 48998-49000 E7-16869 E7-16870 Grants and cooperative agreements; availability, etc.:
Postsecondary education— Hurricane Education Recovery Awards, 49000 E7-17019 Special education and rehabilitative services— Disability and Rehabilitation Research Projects and Centers Program, 49000-49004 E7-16899 Employment Employment and Training Administration NOTICES Adjustment assistance; applications, determinations, etc.: Clorox Services Co., 49022-49023 E7-16888 Data Trace Information Services, LLC, et al., 49023-49025 E7-16884 Eaton Corp. et al., 49025-49026 E7-16883 Medtronic, Inc., 49026 E7-16887 Randstad Inhouse Services, 49026 E7-16886 Sun Chemical Corp., 49026 E7-16889 Temco Metal Co., 49026-49027 E7-16885 Energy Energy Department See Energy Information Administration Energy Energy Information Administration NOTICES Agency information collection activities; proposals, submissions, and approvals, 49004-49005 E7-16895 EPA Environmental Protection Agency RULES Air pollution; standards of performance for new stationary sources:
Source owners and operators; deadlines to conduct performance tests, 48938-48942 E7-16840 Air quality implementation plans; approval and promulgation; various States: New Jersey, 48936-48938 E7-16815 Superfund program: National oil and hazardous substances contingency plan priorities list, 48942-48945 E7-16685 PROPOSED RULES Air programs: Consolidated Federal Air Rule; revisions— Source owners and operators; deadlines to conduct performance tests in force majeure circumstances, 48953-48956 E7-16835 Stratospheric ozone protection— Methyl Bromide phaseout; critical use exemption, 48956-48981 E7-16896 Air quality implementation plans; approval and promulgation; various States; air quality planning purposes; designation of areas:
California, 49046-49067 E7-16693 Superfund program: National oil and hazardous substances contingency plan priorities list, 48981 E7-16684 NOTICES Agency information collection activities; proposals, submissions, and approvals, 49005-49008 E7-16913 E7-16922 E7-16924 Export Export-Import Bank NOTICES Meetings: Export-Import Bank Advisory Committee, 49008-49009 07-4154 FAA Federal Aviation Administration PROPOSED RULES Air carrier certification and operations: Transponder continuous operation; withdrawn, 48950-48952 E7-16846 Airworthiness directives:
Diamond Aircraft Industries GmbH, 48948-48950 E7-16891 FDIC Federal Deposit Insurance Corporation NOTICES Meetings; Sunshine Act, 49009 E7-16968 Federal Reserve Federal Reserve System NOTICES Banks and bank holding companies: Formations, acquisitions, and mergers, 49009 E7-16882 Food Food and Drug Administration PROPOSED RULES Sunscreen drug products for over-the-counter human use; proposed amendment of final monograph, 49070-49122 07-4131 NOTICES Meetings: Harmonization International Conference— Yokohama, Japan; preparation; correction, 49011-49012 E7-16892 Forest Forest Service NOTICES Environmental statements; notice of intent:
Mt. Hood National Forest, OR; off-highway vehicle use, 48982-48984 07-4164 Health Health and Human Services Department See Centers for Disease Control and Prevention See Food and Drug Administration See Health Resources and Services Administration See National Institutes of Health Health Health Resources and Services Administration NOTICES Meetings: Childhood Vaccines Advisory Commission, 49012 E7-16868 Homeland Homeland Security Department See Coast Guard Housing Housing and Urban Development Department RULES Government National Mortgage Association (Ginnie Mae):
Mortgage-Backed Securities Program; payments to securityholders, book-entry procedures, and financial reporting, 49124-49125 E7-16890 Industry Industry and Security Bureau NOTICES Meetings: Deemed Export Advisory Committee, 48985 07-4185 Interior Interior Department See Land Management Bureau See National Park Service See Reclamation Bureau IRS Internal Revenue Service RULES Income taxes: Tentative carryback adjustment computation and allowance; section 6411 clarification, 48933-48936 E7-16878 PROPOSED RULES Income taxes:
Tentative carryback adjustment computation and allowance; section 6411 clarification; cross-reference, 48952-48953 E7-16876 Justice Justice Department See Antitrust Division See Drug Enforcement Administration NOTICES Privacy Act; systems of records, 49015-49017 E7-16894 Labor Labor Department See Employment and Training Administration NOTICES Agency information collection activities; proposals, submissions, and approvals, 49021-49022 E7-16907 Land Land Management Bureau NOTICES Realty actions; sales, leases, etc.:
Arizona, 49013-49014 E7-16872 Withdrawal and reservation of lands: Montana; correction, 49014 E7-16905 Maritime Maritime Administration NOTICES Agency information collection activities; proposals, submissions, and approvals, 49038-49039 E7-16864 Coastwise trade laws; administrative waivers: ADIOS, 49039 E7-16861 BEACH HOUSE, 49039-49040 E7-16851 BLUEWATER, 49040 E7-16859 TIN TIN, 49040-49041 E7-16857 Deepwater port license applications: Atlantic Sea Island Group, LLC, 49041-49042 E7-16875 National National Agricultural Library NOTICES Agency information collection activities; proposals, submissions, and approvals, 48984-48985 E7-16847 NIH National Institutes of Health NOTICES Meetings:
National Institute of Arthritis and Musculoskeletal and Skin Diseases, 49012 07-4158 Recombinant DNA Advisory Committee, 49012-49013 07-4157 NOAA National Oceanic and Atmospheric Administration RULES Fishery conservation and management: Alaska; fisheries of Exclusive Ecomonic Zone— Gulf of Alaska pollock, 48946-48947 E7-16914 Northeastern United States fisheries— Summer flounder, 48945-48946 07-4189 NOTICES Meetings: South Atlantic Fishery Management Council, 48986 E7-16877 National Park National Park Service NOTICES National Register of Historic Places; pending nominations, 49014-49015 E7-16865 National Science National Science Foundation NOTICES Antarctic Conservation Act of 1978; permit applications, etc., 49027 E7-16866 Nuclear Nuclear Regulatory Commission NOTICES Meetings;
Sunshine Act, 49027-49028 07-4201 Reclamation Reclamation Bureau NOTICES Meetings: Managing for Excellence project, 49015 E7-16916 SEC Securities and Exchange Commission NOTICES Agency information collection activities; proposals, submissions, and approvals, 49028 E7-16880 Securities: Suspension of trading— Environmental Safeguards, Inc. et al, 49028-49029 07-4200 Self-regulatory organizations; proposed rule changes: Chicago Board Options Exchange, Inc., 49029-49031 E7-16833 E7-16836 Chicago Stock Exchange, Inc, 49032 E7-16838 NASDAQ Stock Market LLC, 49032-49033 E7-16879 New York Stock Exchange LLC, 49033-49034 E7-16837 Options Clearing Corp., 49034-49036 E7-16839 SBA Small Business Administration NOTICES Meetings:
District and regional advisory councils— Houston, TX, 49036 07-4160 Reports and guidance documents; availability, etc.: Strategic Plan (FY 2008-2012), 49037 E7-16917 State State Department NOTICES Agency information collection activities; proposals, submissions, and approvals, 49037-49038 E7-16900 Meetings: Historical Diplomatic Documentation Advisory Committee, 49038 E7-16901 International Security Advisory Board, 49038 E7-16902 Surface Surface Transportation Board NOTICES Railroad services abandonment:
CSX Transportation, Inc., 49042-49043 E7-16867 Union Pacific Railroad Co. et al., 49043 E7-16881 Transportation Transportation Department See Federal Aviation Administration See Maritime Administration See Surface Transportation Board Treasury Treasury Department See Internal Revenue Service Separate Parts In This Issue Part II Environmental Protection Agency, 49046-49067 E7-16693 Part III Health and Human Services Department, Food and Drug Administration, 49070-49122 07-4131 Part IV Housing and Urban Development Department, 49124-49125 E7-16890 Reader Aids Consult the Reader Aids section at the end of this issue for phone numbers, online resources, finding aids, reminders, and notice of recently enacted public laws.
To subscribe to the Federal Register Table of Contents LISTSERV electronic mailing list, go to http://listserv.access.gpo.gov and select Online mailing list archives, FEDREGTOC-L, Join or leave the list (or change settings); then follow the instructions. 72 165 Monday, August 27, 2007 Rules and Regulations DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9355] RIN 1545-BF66 Clarification of Section 6411 Regulations AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final and temporary regulations. SUMMARY: This document contains final and temporary regulations clarifying that for purposes of allowing a tentative adjustment, the IRS may credit or reduce the tentative adjustment by an assessed tax liability, whether or not that tax liability was assessed before the date the application for tentative carryback was filed, and other unassessed tax liabilities in certain other circumstances. The portions of this document that are final regulations provide technical revisions that remove all references to IRS district director and service center director, as those positions no longer exist within the IRS.
The offices of the district director and service center director were eliminated by the IRS reorganization implemented pursuant to the IRS Reform and Restructuring Act of 1998. The text of the temporary regulations serves as the text of the proposed regulations, set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the **Federal Register** . DATES: *Effective Date:* These regulations are effective August 27, 2007. *Applicability Date:* These regulations apply with respect to applications for tentative refund filed on or after August 27, 2007.
FOR FURTHER INFORMATION CONTACT: Cynthia A. McGreevy,
(202)622-4910 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background and Explanation of Provisions These regulations clarify the Income Tax Regulations (26 CFR part 1) under section 6411 relating to the computation and allowance of the tentative carryback adjustment. The tentative allowance is computed pursuant to § 1.6411-2 but applied pursuant to § 1.6411-3. These temporary regulations clarify that, for purposes of computing the allowance, the Commissioner will not consider amounts to which the taxpayer and the Commissioner are in disagreement. For purposes of applying the allowance, however, the Commissioner may credit or reduce the tentative adjustment by any assessed tax liabilities, unassessed liabilities determined in a statutory notice of deficiency, unassessed liabilities identified in a proof of claim filed in a bankruptcy proceeding, and other unassessed liabilities in rare and unusual circumstances. Regarding unassessed liabilities determined in a statutory notice of deficiency, see Rev. Rul. 2007-51. Regarding unassessed liabilities identified in a proof of claim filed in a bankruptcy proceeding, see Rev. Rul. 2007-52. See § 601.601(d)(2). The IRS plans to adopt procedures requiring IRS National Office review prior to a credit or reduction of the tentative adjustment by an unassessed liability that constitutes a rare and unusual circumstance. These regulations also contain final regulations that remove all references to IRS district director or service center director, to account for the IRS's current organizational structure. The text of the temporary regulations serves as the text of the proposed regulations, published elsewhere in this issue of the **Federal Register** . Special Analyses It has been determined that this Treasury decision is not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not required. It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations. For the applicability of the Regulatory Flexibility Act (5 U.S.C. chapter 6) please refer to the Special Analyses section of the preamble of the cross-reference notice of proposed rulemaking published in the Proposed Rules section in this issue of the **Federal Register** . Pursuant to section 7805(f) of the Internal Revenue Code, these regulations have been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on their impact on small business. Drafting Information The principal author of these final and temporary regulations is Cynthia A. McGreevy of the Office of the Associate Chief Counsel (Procedure and Administration). List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. Amendments to the Regulations Accordingly, 26 CFR part 1 is to be amended as follows: PART 1—INCOME TAXES **Paragraph 1.** The authority citation for part 1 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * *. § 1.6411-2 [Amended] **Par. 2.** In the list below, for each section listed in the left column, remove the language in the middle column and add the language in the right column: Section Remove Add 1.6411-2(a), first sentence , unused investment credit, or unused WIN credit , or unused investment credit 1.6411-2(a), fourth sentence Internal Revenue Service Commissioner 1.6411-2(a), last sentence 32 33 1.6411-2(b), third sentence Internal Revenue Service Commissioner 1.6411-2(b), fourth sentence District director Commissioner 1.6411-2(b), fourth sentence Internal Revenue Service Commissioner **Par. 3.** Section 1.6411-2(c) is added to read as follows: § 1.6411-2 Computation of tentative carryback adjustment.
(c)*Effective/applicability date.* These regulations apply with respect to applications for tentative refund filed on or after August 27, 2007. **Par. 4.** Section 1.6411-2T is added to read as follows: § 1.6411-2T Computation of tentative carryback adjustment (temporary).
(a)*Tax previously determined.* The taxpayer is to determine the amount of decrease, attributable to the carryback, in tax previously determined for each taxable year before the taxable year of the net operating loss, net capital loss, or unused investment credit. The tax previously determined is to be ascertained in accordance with the method prescribed in section 1314(a). Thus, the tax previously determined will be the tax shown on the return as filed, increased by any amounts assessed (or collected without assessment) as deficiencies before the date of the filing of the application for a tentative carryback adjustment, and decreased by any amounts abated, credited, refunded, or otherwise repaid prior to that date. Any items as to which the Commissioner and the taxpayer are in disagreement at the time of the filing of the application shall, for purposes of § 1.6411-2, be taken into account in ascertaining the tax previously determined only if, and to the extent that, they were reported in the return, or were reflected in any amounts assessed (or collected without assessment) as deficiencies, or in any amounts abated, credited, refunded, or otherwise repaid, before the date of filing the application. The tax previously determined, therefore, will reflect the foreign tax credit and the credit for tax withheld at source provided in section 33.
(b)*Decrease attributable to carryback.* After ascertaining the tax previously determined in the manner described in paragraph
(a)of this section, the taxpayer shall determine the decrease in tax previously determined attributable to the carryback and any related adjustments on the basis of the items of tax taken into account in computing the tax previously determined. In determining any decrease attributable to the carryback or any related adjustment, items shall be taken into account under this subsection only to the extent that they were reported in the return, or were reflected in amounts assessed (or collected without assessment) as deficiencies, or in amounts abated, credited, refunded, or otherwise repaid, before the date of filing the application for a tentative carryback adjustment. If the Commissioner and the taxpayer are in disagreement as to the proper treatment of any item, it shall be assumed for purposes of determining the decrease in the tax previously determined that the item was correctly reported by the taxpayer unless, and to the extent that, the disagreement has resulted in the assessment of a deficiency (or the collection of an amount without an assessment), or the allowing or making of an abatement, credit, refund, or other repayment, before the date of filing the application. Thus, if the taxpayer claimed a deduction on its return of $50,000 for salaries paid its officers but the Commissioner proposes that the deduction should not exceed $20,000, and the Commissioner and the taxpayer have not agreed on the amount properly deductible before the date the application for a tentative carryback adjustment is filed, $50,000 shall be considered as the amount properly deductible for purposes of determining the decrease in tax previously determined in respect of the application for a tentative carryback adjustment. In determining the decrease in tax previously determined, any items which are affected by the carryback must be adjusted to reflect the carryback. Thus, unless otherwise provided, any deduction limited, for example, by adjusted gross income, such as the deduction for medical, dental, etc., expenses, is to be recomputed on the basis of the adjusted gross income as affected by the carryback. See § 1.6411-3T(d) for rules on the application of the decrease in tax to any tax liability.
(c)*Effective/applicability date.*
(1)These regulations apply with respect to applications for tentative refund filed on or after August 27, 2007.
(2)The applicability of this section expires on or before August 24, 2010. **Par. 5.** § 1.6411-3 [Amended]. In the list below, for each section listed in the left column, remove the language in the middle column and add the language in the right column: Section Remove Add 1.6411-3(a), first sentence district director or director of a service center (either of whom are sometimes hereinafter referred to in this section as internal revenue officer) Commissioner 1.6411-3(a)(2), first sentence , unused investment credit, or unused WIN credit , or unused investment credit 1.6411-3(b), first sentence district director or director of a service center Commissioner 1.6411-3(b), first sentence he deems Deemed 1.6411-3(b), second sentence he The Commissioner 1.6411-3(b), fourth sentence Such internal revenue officer The Commissioner 1.6411-3(b), fourth sentence he may discover discovered 1.6411-3(b), fifth sentence he accordingly the Commissioner accordingly 1.6411-3(b), fifth sentence he may May 1.6411-3(b), fifth sentence , unused investment credit, or unused WIN credit , or unused investment credit 1.6411-3(b), fifth sentence , investment credit or WIN credit , or investment credit 1.6411-3(b), sixth sentence such internal revenue officer the Commissioner 1.6411-3(b), sixth sentence he the Commissioner 1.6411-3(b), sixth sentence his the Commissioner's 1.6411-3(b), seventh sentence such internal revenue officer the Commissioner 1.6411-3(b), seventh sentence he believes the Commissioner believes 1.6411-3(b), seventh sentence he will the Commissioner will 1.6411-3(b), seventh sentence such officer the Commissioner 1.6411-3(c), first sentence district director or director of a service center Commissioner 1.6411-3(c), first sentence he the Commissioner 1.6411-3(c), second sentence he deems the Commissioner deems 1.6411-3(c), second sentence by him 1.6411-3(c), second sentence he the Commissioner 1.6411-3(c), third sentence Such internal revenue officer's The Commissioner's 1.6411-3(c), third sentence he the Commissioner 1.6411-3(c), fourth sentence his the Commissioner's 1.6411-3(c), fifth sentence such internal revenue officer the Commissioner 1.6411-3(d)(1), first sentence district director or director of a service center Commissioner 1.6411-3(d)(1)(iii), first sentence including an amount the time for payment of which has been extended under section 6162, but 1.6411-3(d)(2), first sentence district director, or director of a service center Commissioner 1.6411-3(d)(2), fifth sentence such internal revenue officer The Commissioner 1.6411-3(d)(2), fifth sentence , unused investment credit, or unused WIN credit , or unused investment credit 1.6411-3(d)(3), first sentence district director or director of a service center Commissioner **Par. 6.** Section 1.6411-3(e) is added to read as follows: § 1.6411-3 Allowance of adjustments.
(e)*Effective/applicability date.* These regulations apply with respect to applications for tentative refund filed on or after August 27, 2007. **Par. 7.** Section 1.6411-3T is added to read as follows: § 1.6411-3T Allowance of adjustments (temporary).
(a)*Time prescribed.* The Commissioner shall act upon any application for a tentative carryback adjustment filed under section 6411(a) within a period of 90 days from whichever of the following two dates is the later—
(1)The date the application is filed; or
(2)The last day of the month in which falls the last date prescribed by law (including any extension of time granted the taxpayer) for filing the return for the taxable year of the net operating loss, net capital loss, or unused investment credit from which the carryback results.
(b)*Examination.* Within the 90-day period described in paragraph
(a)of this section, the Commissioner shall make, to the extent deemed practicable within this period, an examination of the application to discover omissions and errors of computation. The Commissioner shall determine within this period the decrease in tax previously determined, affected by the carryback or any related adjustments, upon the basis of the application and examination. The decrease shall be determined in the same manner as that provided in section 1314(a) for the determination by the taxpayer of the decrease in taxes previously determined which must be set forth in the application for a tentative carryback adjustment. The Commissioner, however, may correct any errors of computation or omissions discovered upon examination of the application. In determining the decrease in tax previously determined which is affected by the carryback or any related adjustment, the Commissioner may correct any mathematical error appearing on the application and may likewise correct any modification required by the law and incorrectly made by the taxpayer in computing the net operating loss, net capital loss, or unused investment credit, the resulting carrybacks, or the net operating loss deduction, capital loss deduction, or investment credit allowable. If the required modification has not been made by the taxpayer and the Commissioner has the necessary information to make the modification within the 90-day period, the Commissioner may, in the Commissioner's discretion, make the modification. In determining the decrease, however, the Commissioner will not, for example, change the amount claimed on the return as a deduction for depreciation because the Commissioner believes that the taxpayer has claimed an excessive amount; likewise, the Commissioner will not include in gross income any amount not so included by the taxpayer, even though the Commissioner believes that the amount is subject to tax and properly should be included in gross income.
(c)*Disallowance in whole or in part.* If the Commissioner finds that an application for a tentative carryback adjustment contains material omissions or errors of computation, the Commissioner may disallow such application in whole or in part without further action. If, however, the Commissioner deems that any error of computation can be corrected within the 90-day period, the Commissioner may do so and allow the application in whole or in part. The Commissioner's determination as to whether the Commissioner can correct any error of computation within the 90-day period shall be conclusive. Similarly, the Commissioner's action in disallowing, in whole or in part, any application for a tentative carryback adjustment shall be final and may not be challenged in any proceeding. The taxpayer may, however, file a claim for credit or refund under section 6402, and may maintain a suit based on the claim if it is disallowed or if the Commissioner does not act upon the claim within 6 months from the date it is filed.
(d)*Application of decrease.*
(1)Each decrease determined by the Commissioner in any previously determined tax which is affected by the carryback or any related adjustments shall first be applied against any unpaid amount of the tax with respect to which such decrease was determined. The unpaid amount of tax may include one or more of the following:
(i)An amount with respect to which the taxpayer is delinquent.
(ii)An amount the time for payment of which has been extended under section 6164 and which is due and payable on or after the date of the allowance of the decrease.
(iii)An amount (not including an amount the time for payment of which has been extended under section 6164) which is due and payable on or after the date of the allowance of the decrease, including any assessed liabilities, unassessed liabilities determined in a statutory notice of deficiency, unassessed liabilities identified in a proof of claim filed in a bankruptcy proceeding, and other unassessed liabilities in rare and unusual circumstances.
(2)If the unpaid amount of tax includes more than one unpaid amount, the Commissioner in his discretion, shall determine against which amount or amounts, and in what proportion, the decrease is to be applied. In general, however, the decrease will be applied against any amounts described in paragraphs (d)(1)(i) through
(iii)of this section in the order named. If there are several amounts of the type described in paragraph (d)(1)(iii) of this section, any amount of the decrease which is to be applied against the amount will be applied by assuming that the tax previously determined minus the amount of the decrease to be so applied is “the tax” and that the taxpayer had elected to pay the tax in installments. The unpaid amount of tax against which a decrease may be applied under paragraph (d)(1) of this section may not include any amount of tax for any taxable year other than the year of the decrease. After making the application, the Commissioner will credit any remainder of the decrease against any unsatisfied amount of any tax for the taxable year immediately preceding the taxable year of the net operating loss, capital loss, or unused investment credit, the time for payment of which has been extended under section 6164.
(3)Any remainder of the decrease after the application and credits may, within the 90-day period, in the discretion of the Commissioner, be credited against any tax liability or installment thereof then due from the taxpayer (including assessed liabilities, unassessed liabilities determined in a statutory notice of deficiency, unassessed liabilities identified in a proof of claim filed in a bankruptcy proceeding, and other unassessed liabilities in rare and unusual circumstances), and, if not so credited, shall be refunded to the taxpayer within the 90-day period.
(e)*Effective/applicability date.*
(1)These regulations apply with respect to applications for tentative refund filed on or after August 27, 2007.
(2)The applicability of this section expires on or before August 24, 2010. Kevin M. Brown, Deputy Commissioner for Services and Enforcement. Approved: August 1, 2007. Eric Solomon, Assistant Secretary of the Treasury (Tax Policy). [FR Doc. E7-16878 Filed 8-24-07; 8:45 am] BILLING CODE 4830-01-P ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [Docket No. EPA-R02-OAR-2006-0920; FRL-8441-7] Approval and Promulgation of Implementation Plans; New Jersey; Low Emission Vehicle Program AGENCY: Environmental Protection Agency (EPA). ACTION: Final rule. SUMMARY: The Environmental Protection Agency is approving a state implementation plan revision submitted by the State of New Jersey. The State's revision adopts California's second generation low emission vehicle program for light-duty vehicles, LEV II, beginning with the 2009 model year. EPA is not taking action on two provisions of New Jersey's program: the zero-emission vehicle sales mandate and the greenhouse gas emission standards. The intended effect of this rulemaking is to approve a control strategy which will result in emissions reductions that will help New Jersey achieve attainment of national ambient air quality standard for ozone. DATES: *Effective Date:* This rule will be effective September 26, 2007. ADDRESSES: Copies of the State submittals are available at the following addresses for inspection during normal business hours: Environmental Protection Agency, Region 2 Office, Air Programs Branch, 290 Broadway, 25th Floor, New York, New York 10007-1866. New Jersey Department of Environmental Protection, Public Access Center, 401 East State Street, 1st Floor, Trenton, New Jersey 08625. FOR FURTHER INFORMATION CONTACT: Matthew Laurita, *laurita.matthew@epa.gov* at the Environmental Protection Agency, Region 2 Office, Air Programs Branch, 290 Broadway, 25th Floor, New York, NY 10007-1866, telephone number
(212)637-3895, fax number
(212)637-3901. SUPPLEMENTARY INFORMATION: Table of Contents I. Description of the SIP Revision II. Comments on the Proposed Rulemaking III. Final EPA Action IV. Statutory and Executive Order Reviews I. Description of the SIP Revision Section 209(a) of the Clean Air Act (CAA or the Act) prohibits states from adopting or enforcing standards relating to the control of emissions from new motor vehicles or new motor vehicle engines. However, under section 209(b) of the CAA, EPA shall grant a waiver of the section 209(a) prohibition to the State of California (unless EPA makes specified findings), thereby allowing California to adopt its own motor vehicle emissions standards. Section 177 of the CAA allows other states to adopt and enforce California's standards relating to the control of emissions from new motor vehicles, provided that, among other things, such state standards are identical to the California standards for which a waiver has been granted under CAA section 209(b). In addition to the identicality requirement, the state must adopt such standards at least two years prior to the commencement of the model year to which the standards will apply. All state implementation plan
(SIP)revisions submitted to EPA for approval must also meet the requirements of CAA section 110. In January 2004, the New Jersey Legislature passed legislation requiring the New Jersey Department of Environmental Protection (NJDEP) to adopt the California low emission vehicle
(LEV)program, known as the LEV II program. Pursuant to this legislation, New Jersey promulgated regulations to adopt a LEV program identical to California's LEV II program. New Jersey's regulations were adopted on November 28, 2005. New Jersey's LEV program will affect light-duty motor vehicles manufactured in model year 2009 and later. On June 2, 2006, New Jersey submitted a SIP revision to EPA, seeking federal approval of its LEV regulations. New Jersey's SIP revision submittal meets the requirements of sections 177 and 110 of the Act. EPA's approval of New Jersey's LEV program makes it federally-enforceable, further ensuring that planned emission reductions will continue to take place. For further information on New Jersey's LEV program see the March 21, 2007, Proposed Rulemaking (72 FR 13227). II. Comments on the Proposed Rulemaking EPA received two comments on the Proposed Rulemaking, published in the March 21, 2007 **Federal Register** (72 FR 13227). Both comments were supportive of EPA's proposed action to approve New Jersey's LEV program into the SIP. The comments and responses are included below. *Comment:* EPA received a comment from a private citizen who was supportive of EPA's proposal to approve New Jersey's LEV program but expressed concerns over a lack of standards for small, non-road gasoline engines, such as for lawn mowers, ATVs, and jet skis. *Response:* EPA notes the citizen's support of New Jersey's LEV program and notes that Subchapter 29 does not regulate small, non-road gasoline engines which were not a subject of the proposal. However, EPA has proposed emission standards for certain new non-road spark-ignition engines, equipment, and marine vessels (72 FR 28098). If implemented as proposed, these new standards will result in reductions of over 3.4 million tons of emissions by 2030. *Comment:* NJDEP submitted comments in a letter dated April 20, 2007, in which NJDEP agreed with the proposed EPA action. However, NJDEP noted that on December 22, 2006, EPA issued a waiver of federal pre-emption to California, enabling California to implement the zero-emission vehicle
(ZEV)component of its program through model year 2011. In light of EPA's granting this waiver, NJDEP requested that EPA act on the ZEV component of New Jersey's program, and approve it into the SIP through model year 2011, consistent with such waiver. *Response:* EPA agrees with NJDEP and will propose to approve the ZEV component of New Jersey's LEV program in a separate notice-and-comment rulemaking. EPA is not taking action on the ZEV component in today's document, in order to allow the public an adequate opportunity to comment on this specific aspect of New Jersey's LEV program, since the March 21, 2007 Proposed Rulemaking (72 FR 13227) did not propose action on New Jersey's ZEV provisions. III. Final EPA Action EPA is approving New Jersey's LEV program, which is identical to the portions of California's LEV II program for which EPA has issued a waiver of pre-emption, with the exception that EPA is taking no action on the ZEV component of New Jersey's program. EPA has not issued a waiver to California to implement its greenhouse gas regulations, and therefore, EPA is also taking no action on the greenhouse gas portion of New Jersey's LEV program. Approval of New Jersey's LEV program further ensures that planned emissions reductions attributable to this program will be achieved. The New Jersey LEV program was adopted on November 28, 2005, published in the New Jersey State Register on January 17, 2006, is codified in Title 7, Chapter 27, Subchapter 29 of the New Jersey Administrative Code and replaces Subchapter 26, “Ozone Transport Commission—Low Emission Vehicles Program” which is now being removed from the SIP. IV. Statutory and Executive Order Reviews Under Executive Order 12866 (58 FR 51735, October 4, 1993), this action is not a “significant regulatory action” and therefore is not subject to review by the Office of Management and Budget. For this reason, this action is also not subject to Executive Order 13211, “Actions Concerning Regulations That Significantly Affect Energy Supply, Distribution, or Use” (66 FR 28355, May 22, 2001). This action merely approves state law as meeting Federal requirements and imposes no additional requirements beyond those imposed by state law. Accordingly, the Administrator certifies that this rule will not have a significant economic impact on a substantial number of small entities under the Regulatory Flexibility Act (5 U.S.C. 601 *et seq.* ). Because this rule approves pre-existing requirements under state law and does not impose any additional enforceable duty beyond that required by state law, it does not contain any unfunded mandate or significantly or uniquely affect small governments, as described in the Unfunded Mandates Reform Act of 1995 (Pub. L. 104-4). This rule also does not have tribal implications because it will not have a substantial direct effect on one or more Indian tribes, on the relationship between the Federal Government and Indian tribes, or on the distribution of power and responsibilities between the Federal Government and Indian tribes, as specified by Executive Order 13175 (65 FR 67249, November 9, 2000). This action also does not have Federalism implications because it does not have substantial direct effects on the states, on the relationship between the national government and the states, or on the distribution of power and responsibilities among the various levels of government, as specified in Executive Order 13132 (64 FR 43255, August 10, 1999). This action merely approves a state rule implementing a Federal standard, and does not alter the relationship or the distribution of power and responsibilities established in the CAA. This rule also is not subject to Executive Order 13045 “Protection of Children from Environmental Health Risks and Safety Risks” (62 FR 19885, April 23, 1997), because it is not economically significant. In reviewing SIP submissions, EPA's role is to approve state choices, provided that they meet the criteria of the CAA. In this context, in the absence of a prior existing requirement for the State to use voluntary consensus standards (VCS), EPA has no authority to disapprove a SIP submission for failure to use VCS. It would thus be inconsistent with applicable law for EPA, when it reviews a SIP submission, to use VCS in place of a SIP submission that otherwise satisfies the provisions of the CAA. Thus, the requirements of section 12(d) of the National Technology Transfer and Advancement Act of 1995 (15 U.S.C. 272 note) do not apply. This rule does not impose an information collection burden under the provisions of the Paperwork Reduction Act of 1995 (44 U.S.C. 3501 *et seq.* ). The Congressional Review Act, 5 U.S.C. 801 *et seq.* , as added by the Small Business Regulatory Enforcement Fairness Act of 1996, generally provides that before a rule may take effect, the agency promulgating the rule must submit a rule report, which includes a copy of the rule, to each House of the Congress and to the Comptroller General of the United States. EPA will submit a report containing this rule and other required information to the U.S. Senate, the U.S. House of Representatives, and the Comptroller General of the United States prior to publication of the rule in the **Federal Register** . A major rule cannot take effect until 60 days after it is published in the **Federal Register** . This action is not a “major rule” as defined by 5 U.S.C. 804(2). Under section 307(b)(1) of the CAA, petitions for judicial review of this action must be filed in the United States Court of Appeals for the appropriate circuit by October 26, 2007. Filing a petition for reconsideration by the Administrator of this final rule does not affect the finality of this rule for the purposes of judicial review nor does it extend the time within which a petition for judicial review may be filed, and shall not postpone the effectiveness of such rule or action. This action may not be challenged later in proceedings to enforce its requirements. (See section 307(b)(2).) List of Subjects in 40 CFR Part 52 Environmental protection, Air pollution control, Carbon monoxide, Intergovernmental relations, Nitrogen dioxide, Ozone, Reporting and recordkeeping requirements, Volatile organic compounds. Dated: July 8, 2007. Alan J. Steinberg, Regional Administrator, Region 2. Part 52, chapter I, title 40 of the Code of Federal Regulations is amended as follows: PART 52—[AMENDED] 1. The authority citation for part 52 continues to read as follows: Authority: 42 U.S.C. 7401 *et seq.* Subpart FF—New Jersey 2. Section 52.1570 is amended by adding new paragraph (c)(82) to read as follows: § 52.1570 Identification of plan.
(c)* * *
(82)Revisions to the State Implementation Plan submitted on June 2, 2006, by the New Jersey Department of Environmental Protection which consists of the adoption of California's second generation Low Emission Vehicle
(LEV)program.
(i)Incorporation by reference:
(A)Regulation Subchapter 29 of Title 7, Chapter 27 of the New Jersey Administrative Code, entitled “Low Emission Vehicle
(LEV)Program,” except sections 29.6, 29.7, and 29.13(g) (incorporation by reference of Title 13, Chapter 1, Article 2, Sections 1961.1 and 1962 of the California Code of Regulations only), adopted on November 28, 2005. 3. Section 52.1605 is amended by removing the entry for Subchapter 26 and adding a new entry for Subchapter 29 under Title 7, Chapter 27 to read as follows: § 52.1605 EPA-approved New Jersey regulations. State regulation State effective date EPA approved date Comments * * * * * * * Title 7, Chapter 27 * * * * * * * Subchapter 29, “Low Emission Vehicle
(LEV)Program” January 27, 2006 August 27, 2007. [ *Insert* Federal Register page citation] Sections 29.6, 29.7, and 29.13(g) [Title 13, Chapter 1, Article 2, Sections 1961.1 and 1962 of the California Code of Regulations] relating to zero-emission vehicles and greenhouse gas emission standards are not incorporated into the SIP. * * * * * * * [FR Doc. E7-16815 Filed 8-24-07; 8:45 am] BILLING CODE 6560-50-P ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 65 [EPA-HQ-OAR-2007-0429; FRL-8459-5] RIN 2060-A045 Revisions to Consolidated Federal Air Rule AGENCY: Environmental Protection Agency (EPA). ACTION: Direct final rule. SUMMARY: The EPA is taking direct final action on the General Provisions for Consolidated Federal Air Rule to allow extensions to the deadline imposed for source owners and operators to conduct required performance tests in certain specified force majeure circumstances. On May 16, 2007, we published a final rule that revised the General Provisions for Standards of Performance for New Stationary Sources, for National Emission Standards for Hazardous Air Pollutants, and for National Emission Standards for Hazardous Air Pollutants for Source Categories to allow extensions to the deadline imposed for source owners and operators to conduct required performance tests in certain specified force majeure circumstances. We recently realized that we should have also revised the Consolidated Federal Air Rule to allow for similar extensions. DATES: This rule is effective on November 26, 2007 without further notice, unless EPA receives adverse comment by September 26, 2007. If we receive adverse comment, we will publish a timely withdrawal in the **Federal Register** informing the public that some or all of the amendments in this rule will not take effect. ADDRESSES: Submit your comments, identified under Docket ID No. EPA-HQ-OAR-2007-0429 by one of the following methods: • *www.regulations.gov* . Follow the on-line instructions for submitting comments. • *E-mail:* *a-and-r-docket@epa.gov.* • *Fax:*
(202)566-9744. • *Mail:* Revisions to Consolidated Federal Air Rule, Environmental Protection Agency, Mailcode: 2822T, 1200 Pennsylvania Avenue, NW., Washington, DC 20460. Please include a total of two copies. • *Hand Delivery:* EPA Docket Center, 1301 Constitution Avenue, NW., EPA Headquarters Library, Room 3334, EPA West Building, Washington, DC 20460. Such deliveries are only accepted during the Docket's normal hours of operation, and special arrangements should be made for deliveries of boxed information. *Instructions:* Direct your comments to Docket ID No. EPA-HQ-OAR-2007-0429. The EPA's policy is that all comments received will be included in the public docket without change and may be made available online at *http://www.regulations.gov* , including any personal information provided, unless the comment includes information claimed to be Confidential Business Information
(CBI)or other information whose disclosure is restricted by statute. Do not submit information that you consider to be CBI or otherwise protected through *http://www.regulations.gov* or e-mail. The *http://www.regulations.gov* Web site is an “anonymous access” system, which means EPA will not know your identity or contact information unless you provide it in the body of your comment. If you send an e-mail comment directly to EPA without going through *http://www.regulations.gov* , your e-mail address will be automatically captured and included as part of the comment that is placed in the public docket and made available on the Internet. If you submit an electronic comment, EPA recommends that you include your name and other contact information in the body of your comment and with any disk or CD-ROM you submit. If EPA cannot read your comment due to technical difficulties and cannot contact you for clarification, EPA may not be able to consider your comment. Electronic files should avoid the use of special characters, any form of encryption, and be free of any defects or viruses. For additional information about EPA's public docket, visit the EPA Docket Center homepage at *http://www.epa.gov/epahome/dockets.htm* . *Docket:* All documents in the docket are listed in the *http://www.regulations.gov* index. Although listed in the index, some information is not publicly available, e.g., CBI or other information whose disclosure is restricted by statute. Certain other material, such as copyrighted material, will be publicly available only in hard copy. Publicly available docket materials are available either electronically in *http://www.regulations.gov* or in hard copy at the Revisions to Consolidated Federal Air Rule Docket, EPA/DC, EPA West Building, EPA Headquarters Library, Room 3334, 1301 Constitution Ave., NW., Washington, DC. The Public Reading Room is open from 8:30 a.m. to 4:30 p.m., Monday through Friday, excluding legal holidays. The telephone number for the Public Reading Room is
(202)566-1744, and the telephone number for the Air Docket is
(202)566-1742. \ FOR FURTHER INFORMATION CONTACT: Ms. Lula Melton, Air Quality Assessment Division (C304-02), Office of Air Quality Planning and Standards, U.S. Environmental Protection Agency, Research Triangle Park, North Carolina 27711; telephone number:
(919)541-2910; fax number:
(919)541-4511; e-mail address *melton.lula@epa.gov* . Table of Contents I. Why Is EPA Using a Direct Final Rule? II. Does This Action Apply to Me? III. Judicial Review IV. This Action V. Statutory and Executive Order Reviews A. Executive Order 12866: Regulatory Planning and Review B. Paperwork Reduction Act C. Regulatory Flexibility Act D. Unfunded Mandates Reform Act E. Executive Order 13132: Federalism F. Executive Order 13175: Consultation and Coordination With Indian Tribal Governments G. Executive Order 13045: Protection of Children From Environmental Health Risks and Safety Risks H. Executive Order 12898: Federal Actions To Address Environmental Justice in Minority Populations and Low-Income Populations I. Executive Order 13211: Actions That Significantly Affect Energy Supply, Distribution, or Use J. National Technology Transfer and Advancement Act K. Congressional Review Act I. Why Is EPA Using a Direct Final Rule? The EPA is publishing this rule without a prior proposed rule because we view this as a non-controversial action and anticipate no adverse comment. The changes mirror those recently promulgated in the May 16, 2007 final rule revising the General Provisions for Standards of Performance for New Stationary Sources, for National Emission Standards for Hazardous Air Pollutants, and for National Emission Standards for Hazardous Air Pollutants for Source Categories (“Force Majeure Rule”) which allowed extensions to the deadline imposed for source owners and operators to conduct required performance tests in certain specified force majeure circumstances. Nonetheless, in the “Proposed Rules” section of this **Federal Register** , we are publishing a separate document that will serve as the proposed rule if relevant adverse comments are received on this direct final rule. We will not institute a second comment period on this action. Any parties interested in commenting, must do so at this time. For further information about commenting on this rule, see the ADDRESSES section of this document. If EPA receives adverse comment, we will publish a timely withdrawal in the **Federal Register** informing the public that this direct final rule will not take effect. We would address all public comments in any subsequent final rule based on the proposed rule. II. Does This Action Apply to Me? This action applies to any owner or operator of a source required to conduct performance testing to demonstrate compliance with applicable standards under the General Provisions for Consolidated Federal Air Rule. III. Judicial Review Under section 307(b)(1) of the Clean Air Act (CAA), judicial review of this direct final rule is available by filing a petition for review in the United States Court of Appeals for the District of Columbia Circuit by October 26, 2007. Only those objections to this final rule that were raised with reasonable specificity during the period for public comment may be raised during judicial review. Under section 307(b)(2) of the CAA, the requirements that are the subject of this direct final rule may not be challenged later in civil or criminal proceedings brought by EPA to enforce these requirements. IV. This Action The direct final rule allows source owners or operators, in the event of a force majeure, to petition the Administrator for an extension of the deadline(s) by which they are required to conduct an initial or subsequent performance test required by the Consolidated Federal Air Rule. Performance tests required as a result of enforcement orders or enforcement actions are not covered by this rule because enforcement agreements contain their own force majeure provisions. A “force majeure” is defined as an event that will be or has been caused by circumstances beyond the control of the affected facility, its contractors, or any entity controlled by the affected facility that prevents the owner or operator from complying with the regulatory requirement to conduct performance tests within the specified timeframe despite the affected facility's best efforts to fulfill the obligation. Examples of such events are acts of nature, acts of war or terrorism, or equipment failure or safety hazard beyond the control of the affected facility. If an affected owner or operator intends to assert a claim that a force majeure is about to occur, occurs, or has occurred, the owner or operator must notify the Administrator, in writing, as soon as practicable following the date the owner or operator first knew, or through due diligence should have known, that the event may cause or caused a delay in testing beyond the regulatory deadline. The owner or operator must provide a written description of the event and a rationale for attributing the delay in testing beyond the regulatory deadline to the force majeure; describe the measures taken or to be taken to minimize the delay; and identify a date by which the owner or operator proposes to conduct the performance test. The test must be conducted as soon as practicable after the force majeure occurs. The decision as to whether or not to grant an extension to the performance test deadline is solely within the discretion of the Administrator. The Administrator will notify the owner or operator in writing of approval or disapproval of the request for an extension as soon as practicable. If an owner or operator misses its performance test deadline due to a force majeure event, and the request for an extension is subsequently approved, the owner or operator will not be held in violation for failure to conduct the performance test within the prescribed regulatory timeframe. We recognize that there may be circumstances beyond a source owner's or operator's control constituting a force majeure event that could cause an owner or operator to be unable to conduct performance tests before the regulatory deadline. We developed this rule to provide a mechanism for consideration of these force majeure events and granting of extensions where warranted. Under current rules, a source owner or operator who is unable to comply with performance testing requirements within the allotted timeframe due to a force majeure is regarded as being in violation and subject to enforcement action. As a matter of policy, EPA often exercises enforcement discretion regarding such violations. However, where circumstances beyond the control of the source owner or operator constituting a force majeure prevent the performance of timely performance tests, we believe that it is appropriate to provide an opportunity to such owners and operators to make good faith demonstrations and obtain extensions of the performance testing deadline where approved by the Administrator in appropriate circumstances. V. Statutory and Executive Order Reviews A. Executive Order 12866: Regulatory Planning and Review This action is not a “significant regulatory action” under the terms of Executive Order 12866 (58 FR 51735 October 4, 1993) and is therefore not subject to review under the EO. B. Paperwork Reduction Act The information collection requirements in this rule have been submitted for approval to the Office of Management and Budget
(OMB)under the *Paperwork Reduction Act* , 44 U.S.C. 3501 *et seq.* The information collection requirements are not enforceable until OMB approves them. The final rule requires a written notification only if a plant owner or operator needs an extension of a performance test deadline due to certain rare events, such as acts of nature, acts of war or terrorism, or equipment failure or safety hazard beyond the control of the affected facility. Since EPA believes such events will be rare, the projected cost and hour burden will be minimal. The increased annual average reporting burden for this collection (averaged over the first 3 years of the ICR) is estimated to total 6 labor hours per year at a cost of $377.52. This includes one response per year from six respondents for an average of 1 hour per response. No capital/startup costs or operation and maintenance costs are associated with the final reporting requirements. Burden means the total time, effort, or financial resources expended by persons to generate, maintain, retain, or disclose or provide information to or for a Federal agency. This includes the time needed to review instructions; develop, acquire, install, and utilize technology and systems for the purposes of collecting, validating, and verifying information, processing and maintaining information, and disclosing and providing information; adjust the existing ways to comply with any previously applicable instructions and requirements; train personnel to be able to respond to a collection of information; search data sources; complete and review the collection of information; and transmit or otherwise disclose the information. An agency may not conduct or sponsor, and a person is not required to respond to a collection of information unless it displays a currently valid OMB control number. The OMB control numbers for EPA's regulations in 40 CFR are listed in 40 CFR part 9. When this ICR is approved by OMB, the Agency will publish a technical amendment to 40 CFR part 9 in the **Federal Register** to display the OMB control number for the approved information collection requirements contained in this final rule. C. Regulatory Flexibility Act The Regulatory Flexibility Act generally requires an agency to prepare a regulatory flexibility analysis of any rule subject to notice and comment rulemaking requirements under the Administrative Procedure Act or any other statute unless the agency certifies that the rule will not have a significant economic impact on a substantial number of small entities. Small entities include small businesses, small organizations, and small governmental jurisdictions. For purposes of assessing the impacts of today's final rule on small entities, small entity is defined as:
(1)A small business as defined by the Small Business Administration's
(SBA)regulations at 13 CFR 121.201;
(2)a governmental jurisdiction that is a government of a city, county, town, school district or special district with a population of less than 50,000; and
(3)a small organization that is any not-for-profit enterprise which is independently owned and operated and is not dominant in its field. After considering the economic impacts of today's final rule on small entities, I certify that this action will not have a significant economic impact on a substantial number of small entities. Extensions to deadlines for conducting performance tests will provide flexibility to small entities and reduce the burden on them by providing them an opportunity for additional time to comply with performance test deadlines during force majeure events. We expect force majeure events to be rare since these events include circumstances such as, acts of nature, acts of war or terrorism, and equipment failure or safety hazard beyond the control of the affected facility. D. Unfunded Mandates Reform Act Title II of the Unfunded Mandates Reform Act of 1995 (UMRA), Public Law 104-4, establishes requirements for Federal agencies to assess the effects of their regulatory actions on State, local, and Tribal governments and the private sector. Under section 202 of the UMRA, EPA generally must prepare a written statement, including a cost-benefit analysis, for proposed and final rules with “Federal mandates” that may result in expenditures to State, Local, and Tribal governments, in the aggregate, or to the private sector, of $100 million or more in any one year. Before promulgating an EPA rule for which a written statement is needed, section 205 of the UMRA generally requires EPA to identify and consider a reasonable number of regulatory alternatives and adopt the least costly, most cost-effective or least burdensome alternative that achieves the objectives of the rule. The provisions of section 205 do not apply when they are inconsistent with applicable law. Moreover, section 205 allows EPA to adopt an alternative other than the least costly, most cost-effective or least burdensome alternative if the Administrator publishes with the final rule an explanation why that alternative was not adopted. Before EPA establishes any regulatory requirements that may significantly or uniquely affect small governments, including Tribal governments, it must have developed under section 203 of the UMRA a small government agency plan. The plan must provide for notifying potentially affected small governments, enabling officials of affected small governments to have meaningful and timely input in the development of EPA regulatory proposals with significant Federal intergovernmental mandates, and informing, educating, and advising small governments on compliance with the regulatory requirements. EPA has determined that the final rule does not contain a Federal mandate that may result in expenditures of $100 million or more for State, local, and Tribal governments, in the aggregate, or the private sector in any one year. The maximum total annual cost of this final rule for any year has been estimated to be less than $435. Thus, today's final rule is not subject to the requirements of Sections 202 and 205 of the UMRA. EPA has determined that the final rule contains no regulatory requirements that might significantly or uniquely affect small governments. The final rule requires source owners and operators to provide a written notification to the Agency only if an extension to a performance test deadline is necessary due to rare force majeure events. Therefore, the final rule is not subject to the requirements of section 203 of the UMRA. E. Executive Order 13132: Federalism Executive Order 13132, entitled “Federalism” (64 FR 43255, August 10, 1999), requires EPA to develop an accountable process to ensure (meaningful and timely input by State and local officials in the development of regulatory policies that have federalism implications.” “Policies that have federalism implications” is defined in the Executive Order to include regulations that have “substantial direct effects on the States, on the relationship between the national government and the States, or on the distribution of power and responsibilities among the various levels of government.” This direct final rule does not have federalism implications. It will not have substantial direct effects on the States, on the relationship between the national government and the States, or on the distribution of power and responsibilities among the various levels of government, as specified in Executive Order 13132. The final rule requirements will not supercede State regulations that are more stringent. In addition, the final rule requires a written notification only if a plant owner or operator needs an extension of a performance test deadline due to certain rare events, such as acts of nature, acts of war or terrorism, or equipment failure or safety hazard beyond the control of the affected facility. Since EPA believes such events will be rare, the projected cost and hour burden will be minimal. Thus, Executive Order 13132 does not apply to this rule. F. Executive Order 13175: Consultation and Coordination With Indian Tribal Governments Executive Order 13175, entitled “Consultation and Coordination with Indian Tribal Governments” (65 FR 67249, November 9, 2000), requires EPA to develop an accountable process to ensure “meaningful and timely input by tribal officials in the development of regulatory policies that have tribal implications.” This direct final rule does not have tribal implications as specified in Executive Order 13175. This final rule will not have substantial direct effects on tribal governments, on the relationship between the Federal government and Indian tribes, or on the distribution of power and responsibilities between the Federal government and Indian tribes, as specified in Executive Order 13175. Thus, Executive Order 13175 does not apply to this rule. G. Executive Order 13045: Protection of Children From Environmental Health Risks and Safety Risks Executive Order 13045 “Protection of Children from Environmental Health Risks and Safety Risks” (62 FR 19885, April 23, 1997) applies to any rule that:
(1)Is determined to be “economically significant” as defined under Executive Order 12866, and
(2)concerns an environmental health or safety risk that EPA has reason to believe may have a disproportionate effect on children. If the regulatory action meets both criteria, the Agency must evaluate the environmental health or safety effects of the planned rule on children, and explain why the planned regulation is preferable to other potentially effective and reasonably feasible alternatives considered by the Agency. This direct final rule is not subject to the Executive Order because it is not economically significant as defined in Executive Order 12866 and because the Agency does not have reason to believe the environmental health or safety risks addressed by this action present a disproportionate risk to children. This rule does not affect the underlying control requirements established by the applicable standards but only the timeframe associated with performance testing in limited circumstances. H. Executive Order 12898: Federal Actions To Address Environmental Justice in Minority Populations and Low-Income Populations Executive Order (59 FR 7629, February 16, 1994) establishes federal executive policy on environmental justice. Its main provision directs federal agencies, to the greatest extent practicable and permitted by law, to make environmental justice part of their mission by identifying and addressing, as appropriate, disproportionately high and adverse human health or environmental effects of their programs, policies, and activities on minority populations and low-income populations in the United States. EPA has determined that this direct final rule will not have disproportionately high and adverse human health or environmental effects on minority or low-income populations because it does not affect the level of protection provided to human health or the environment. This direct final rule does not relax the control requirements on affected sources. It merely allows an extension to the deadline for conducting performance tests in rare force majeure circumstances. I. Executive Order 13211: Actions That Significantly Affect Energy Supply, Distribution, or Use This rule is not subject to Executive Order 13211, “Actions Concerning Regulations that Significantly Affect Energy Supply, Distribution, or Use” (66 FR 28355, May 22, 2001) because it is not a significant regulatory action under Executive Order 12866. J. National Technology Transfer and Advancement Act Section 12(d) of the National Technology Transfer and Advancement Act of 1995 (NTTAA), Public Law 104-113, section 12(d) (15 U.S.C. 272 note), directs EPA to use voluntary consensus standards in its regulatory activities unless to do so would be inconsistent with applicable law or otherwise impractical. Voluntary consensus standards are technical standards (e.g., materials specifications, test methods, sampling procedures, and business practices) that are developed or adopted by voluntary consensus standards bodies. The NTTAA directs EPA to provide Congress, through OMB, explanations when the Agency decides not to use available and applicable voluntary consensus standards. New test methods are not being proposed in this rulemaking, but EPA is allowing for extensions of the regulatory deadlines by which owners or operators are required to conduct performance tests when a force majeure is about to occur, occurs, or has occurred which prevents owners or operators from testing within the regulatory deadline. Therefore, NTTAA does not apply. K. Congressional Review Act The Congressional Review Act, 5 U.S.C. 801 *et seq.* , as added by the Small Business Regulatory Enforcement Fairness Act of 1996, generally provides that before a rule may take effect, the agency promulgating the rule must submit a rule report, which includes a copy of the rule, to each House of the Congress and to the Comptroller General of the United States. EPA will submit a report containing this rule and other required information to the U.S. Senate, the U.S. House of Representatives, and the Comptroller General of the United States prior to publication of the rule in the **Federal Register** . A major rule cannot take effect until 60 days after it is published in the **Federal Register** . This action is not a “major rule” as defined by 5 U.S.C. 804(2). This rule will be effective on November 26, 2007. List of Subjects in 40 CFR Part 65 Air pollution control, Environmental protection, Intergovernmental relations, Reporting and recordkeeping requirements. Dated: August 17, 2007. Stephen L. Johnson, Administrator. For the reasons stated in the preamble, title 40, chapter I, part 65 of the Code of Federal Regulations are amended as follows: PART 65—[AMENDED] 1. The authority citation for part 65 continues to read as follows: Authority: 42 U.S.C. 7401 *et seq.* Subpart A—[Amended] 2. Section 65.2 is amended by adding, in alphabetical order, a definition for “Force majeure” to read as follows: § 65.2 Definitions. *Force majeure* means, for purposes of § 65.157, an event that will be or has been caused by circumstances beyond the control of the affected facility, its contractors, or any entity controlled by the affected facility that prevents the owner or operator from complying with the regulatory requirement to conduct performance tests within the specified timeframe despite the affected facility's best efforts to fulfill the obligation. Examples of such events are acts of nature, acts of war or terrorism, or equipment failure or safety hazard beyond the control of the affected facility. 3. Section 65.157 is amended as follows: a. By revising paragraph
(c)introductory text. b. By adding paragraphs (c)(1)(viii) through (c)(1)(xi). § 65.157 Performance test and flare compliance determinations.
(c)Except as specified in paragraphs (c)(1)(viii), (c)(1)(ix), (c)(1)(x), and (c)(1)(xi) of this section, unless a waiver of performance testing or flare compliance determination is obtained under this section or the conditions of another subpart of this part, the owner or operator shall perform such tests specified in the following:
(1)* * *
(viii)If a force majeure is about to occur, occurs, or has occurred for which the affected owner or operator intends to assert a claim of force majeure, the owner or operator shall notify the Administrator, in writing as soon as practicable following the date the owner or operator first knew, or through due diligence should have known that the event may cause or caused a delay in testing beyond the regulatory deadline, but the notification must occur before the performance test deadline unless the initial force majeure or a subsequent force majeure event delays the notice, and in such cases, the notification shall occur as soon as practicable.
(ix)The owner or operator shall provide to the Administrator a written description of the force majeure event and a rationale for attributing the delay in testing beyond the regulatory deadline to the force majeure; describe the measures taken or to be taken to minimize the delay; and identify a date by which the owner or operator proposes to conduct the performance test. The performance test shall be conducted as soon as practicable after the force majeure occurs.
(x)The decision as to whether or not to grant an extension to the performance test deadline is solely within the discretion of the Administrator. The Administrator will notify the owner or operator in writing of approval or disapproval of the request for an extension as soon as practicable.
(xi)Until an extension of the performance test deadline has been approved by the Administrator under paragraphs (c)(1)(viii), (c)(1)(ix), and (c)(1)(x) of this section, the owner or operator of the affected facility remains strictly subject to the requirements of this part. [FR Doc. E7-16840 Filed 8-24-07; 8:45 am] BILLING CODE 6560-50-P ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 300 [EPA-R04-SFUND-2007-0719; FRL-8458-7] National Oil and Hazardous Substances Pollution Contingency Plan; National Priorities List AGENCY: Environmental Protection Agency. ACTION: Direct final notice of deletion of the Standard Auto Bumper Site from the National Priorities List. SUMMARY: The Environmental Protection Agency
(EPA)Region 4 is publishing a direct final notice of deletion of the Standard Auto Bumper Site (Site), located in Hialeah, Florida, from the National Priorities List (NPL). The NPL, promulgated pursuant to section 105 of the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA) of 1980, as amended, is appendix B of 40 CFR part 300, which is the National Oil and Hazardous Substances Pollution Contingency Plan (NCP). This direct final deletion is being published by EPA with the concurrence of the State of Florida, through the Florida Department of Environmental Protection
(FDEP)because EPA has determined that all appropriate response actions under CERCLA have been completed and, therefore, further remedial action pursuant to CERCLA is not appropriate. DATES: This direct final deletion will be effective October 26, 2007 unless EPA receives adverse comments by September 26, 2007. If adverse comments are received, EPA will publish a timely withdrawal of the direct final deletion in the **Federal Register** informing the public that the deletion will not take effect. ADDRESSES: Submit your comments, identified by EPA-R04-SFUND-2007-0613, by one of the following methods: 1. *http://www.regulations.gov:* Follow the on-line instructions for submitting comments. 2. *E-mail: taylor.michael@epa.gov.* 3. *Fax:*
(404)562-8896. 4. *Mail:* EPA-R04-SFUND-2007-0719, Superfund Division, U.S. Environmental Protection Agency, Region 4, 61 Forsyth Street, SW., Atlanta, Georgia 30303-8960. 5. *Hand Delivery or Courier:* Michael Taylor, Remedial Project Manager, Superfund Division, U.S. Environmental Protection Agency, Region 4, 61 Forsyth Street, SW., Atlanta, Georgia 30303-8960. Such deliveries are only accepted during the Regional Office's normal hours of operation. The Regional Office's official hours of business are Monday through Friday, 8:30 to 4:30, excluding Federal holidays. *Instructions:* Direct your comments to EPA-R04-SFUND-2007-0719. EPA's policy is that all comments received will be included in the public docket without change and may be made available online at *http://www.regulations.gov,* including any personal information provided, unless the comment includes information claimed to be Confidential Business Information
(CBI)or other information whose disclosure is restricted by statute. Do not submit through *http://www.regulations.gov* or e-mail, information that you consider to be CBI or otherwise protected. The *http://www.regulations.gov* Web site is an “anonymous access” systems, which means EPA will not know your identity or contact information unless you provide it in the body of your comment. If you send an e-mail comment directly to EPA without going through *http://www.regulations.gov,* your e-mail address will be automatically captured and included as part of the comment that is placed in the public docket and made available on the Internet. If you submit an electronic comment, EPA recommends that you include your name and other contact information in the body of your comment and with any disk or CD-ROM you submit. If EPA cannot read your comment due to technical difficulties and cannot contact you for clarification, EPA may not be able to consider your comment. Electronic files should avoid the use of special characters, any form of encryption, and be free of any defects or viruses. For additional information about EPA's public docket visit the EPA Docket Center homepage at *http://www.epa.gov/epahome/dockets.htm.* *Docket:* All documents in the electronic docket are listed in the *http://www.regulations.gov* index. Although listed in the index, some information is not publicly available, i.e., CBI or other information whose disclosure is restricted by statute. Certain other material, such as copyrighted material, is not placed on the Internet and will be publicly available only in hard copy form. Publicly available docket materials are available either electronically in *http://www.regulations.gov* or in hard copy at the U.S. Environmental Protection Agency, Region 4, 61 Forsyth Street, SW., Atlanta, Georgia 30303-8960. EPA requests that if at all possible, you contact the person listed in the for further information contact section to schedule your inspection. The Regional Office's official hours of business are Monday through Friday, 8:30 to 4:30 excluding legal holidays. Comprehensive information on this Site is available through the Region 4 public docket, which is available for viewing at the following repository location: John F. Kennedy Memorial Library, Hialeah Public Library, 190 West 49th Street, Hialeah, Florida 33012, Hours: Monday through Thursday—10 a.m. until 8:45 p.m., and Friday-Saturday 9:30 a.m. until 4:45 p.m. U.S. EPA Record Center, Attn: Ms. Debbie Jourdan, Atlanta Federal Center, 61 Forsyth Street, SW., Atlanta, Georgia 30303-8960, Phone:
(404)562-8862, Hours 8 a.m. to 4 p.m., Monday through Friday by appointment only. FOR FURTHER INFORMATION CONTACT: Michael Taylor, Remedial Project Manager, Superfund Division, U.S. Environmental Protection Agency, Region 4, 61 Forsyth Street, SW., Atlanta, Georgia 30303-8960, Phone:
(404)562-8762, Electronic Mail: *taylor.michael@epa.gov.* SUPPLEMENTARY INFORMATION: Table of Contents I. Introduction II. NPL Deletion Criteria III. Deletion Procedures IV. Basis for Site Deletion V. Deletion Action I. Introduction EPA Region 4 is publishing this direct final notice of deletion of the Standard Auto Bumper, Superfund Site from the NPL. The EPA identifies sites that appear to present a significant risk to public health or the environment and maintains the NPL as the list of those sites. As described in the § 300.425(e)(3) of the NCP, sites deleted from the NPL remain eligible for remedial actions if conditions at a deleted site warrant such action. Because EPA considers this action to be noncontroversial and routine, EPA is taking it without prior publication of a notice of intent to delete. This action will be effective October 26, 2007 unless EPA receives adverse comments by September 26, 2007 on this document. If adverse comments are received within the 30-day public comment period on this document, EPA will publish a timely withdrawal of this direct final deletion before the effective date of the deletion and the deletion will not take effect. EPA will, as appropriate, prepare a response to comments and continue with the deletion process on the basis of the notice of intent to delete and the comments already received. There will be no additional opportunity to comment. Section II of this document explains the criteria for deleting sites from the NPL. Section III discusses procedures that EPA is using for this action. Section IV discusses the Standard Auto Bumper, Superfund Site and demonstrates how it meets the deletion criteria. Section V discusses EPA's action to delete the Site from the NPL unless adverse comments are received during the public comment period. II. NPL Deletion Criteria Section 300.425(e) of the NCP provides that releases may be deleted from the NPL where no further response is appropriate. In making a determination to delete a Site from the NPL, EPA shall consider, in consultation with the State, whether any of the following criteria have been met: i. Responsible parties or other persons have implemented all appropriate response actions required; ii. All appropriate Fund-financed (Hazardous Substance Superfund Response Trust Fund) response under CERCLA has been implemented, and no further response action by responsible parties is appropriate; or iii. The remedial investigation has shown that the release poses no significant threat to public health or the environment and, therefore, the taking of remedial measures is not appropriate. Even if a site is deleted from the NPL, where hazardous substances, pollutants, or contaminants remain at the deleted site above levels that allow for unlimited use and unrestricted exposure, CERCLA section 121(c), 42 U.S.C. 9621(c) requires that a subsequent review of the site be conducted at least every five years after the initiation of the remedial action at the deleted site to ensure that the action remains protective of public health and the environment. If new information becomes available which indicates a need for further action, EPA may initiate remedial actions. Whenever there is a significant release from a site deleted from the NPL, the deleted site may be restored to the NPL without application of the hazard ranking system. III. Deletion Procedures The following procedures apply to deletion of the Site:
(1)The EPA consulted with the State of Florida on the deletion of the Site from the NPL prior to developing this direct final notice of deletion.
(2)Florida concurred with deletion of the Site from the NPL.
(3)Concurrently with the publication of this direct final notice of deletion, a notice of the availability of the parallel notice of intent to delete published today in the “Proposed Rules” section of the **Federal Register** is being published in a major local newspaper of general circulation at or near the Site and is being distributed to appropriate federal, state, and local government officials and other interested parties; the newspaper notice announces the 30-day public comment period concerning the notice of intent to delete the Site from the NPL.
(4)The EPA placed copies of documents supporting the deletion in the Site information repositories identified above.
(5)If adverse comments are received within the 30-day public comment period on this document, EPA will publish a timely notice of withdrawal of this direct final notice of deletion before its effective date and will prepare a response to comments and continue with the deletion process on the basis of the notice of intent to delete and the comments already received. Deletion of a site from the NPL does not itself create, alter, or revoke any individual's rights or obligations. Deletion of a site from the NPL does not in any way alter EPA's right to take enforcement actions, as appropriate. The NPL is designed primarily for informational purposes and to assist EPA management. Section 300.425(e)(3) of the NCP states that the deletion of a site from the NPL does not preclude eligibility for future response actions, should future conditions warrant such actions. IV. Basis for Site Deletion The following information provides EPA's rationale for deleting the Site from the NPL: Site Location The Standard Auto Bumper Site is approximately 0.8 acres in size and located in an industrial/commercial area at 2500 West 3rd Court, Hialeah, Dade County, Florida. Site History The facility operated as a chrome plating facility from 1959 until the early 1990s. Prior to 1970 processed and untreated electroplating waste was discharged on the property behind the main building along a drainage ditch west of the property. This discharged waste percolated into the soil and groundwater. In 1972, the facility began pretreating the waste water before discharging it into the septic tank. The treatment system was constructed to convert hexavalent chromium to trivalent chromium. Pretreated waste water was routed to the Hialeah waste water treatment system in 1979. In early 1993, Standard Auto Bumper ceased operations and abandoned the facility. The Site property was taken by Miami-Dade county in 2004 due to non payment of property taxes. The property was sold in July 2005 for the taxes owed to the county. In August of 1985, the EPA conducted a site inspection and field investigation at the site. During this multi-media investigation groundwater samples, surface and subsurface soil samples were collected. Analytical data later revealed contamination of soil and groundwater. Chromium and nickel, substances used in the facility process, were detected in the soil and groundwater. In addition, the analytical data indicated the presence of cadmium, lead, cyanide, and copper. The site is in the recharge zone of the Biscayne Aquifer, which supplies drinking water for Dade County. Four municipal well fields, the Upper and Lower Miami Springs, the Hialeah, and the John E. Preston, that supply drinking water to over 750,000 people, are within three miles of the site. The site was included on the National Priority List in October of 1989 based upon the Hazard Ranking System
(HRS)package from 1987. Remedial Investigation and Feasibility Study (RI/FS) In February of 1990, an Administrative Order on Consent for a Remedial Investigation/Feasibility Study (RI/FS) was signed by the EPA and Standard Auto Bumper. This agreement was later withdrawn by Standard Auto Bumper which resulted in the EPA completing the required site work. This Superfund site was addressed in two operable units. Operable unit one dealt with the soil. Operable unit two addressed issues dealing with the groundwater. In 1991, the EPA conducted soil, sediment, surface water and groundwater sampling as part of the RI/FS. The RI/FS for OU1 was completed in August of 1992. The RI/FS for OU2 was completed in September of 1992. Record of Decision Findings The Record Of Decision
(ROD)for OU1 was signed by EPA on September 28, 1992. The ROD for OU1 describes the contamination at the Site and the approved cleanup method to be used at the Site. The remedial objective for OU1 was to prevent current or future exposure to the soil contaminated with nickel and chromium through treatment and/or containment, and to reduce the migration of these contaminants from the soil to groundwater. The ROD required all soils above the cleanup standards to be excavated and disposed at an offsite permitted landfill facility. The ROD also required up to five years of groundwater monitoring. The ROD for OU2 was issued by EPA on December 10, 1993. The remedial objective for OU2 was to prevent current and future exposure to contaminated groundwater from nickel and other inorganic compounds. This remedy addressed groundwater contamination through natural attenuation, groundwater use controls, and groundwater monitoring for a minimum of 18 months. The remedy was designed to follow the OU1 source removal and the required groundwater monitoring was to be conducted as part of the OU1 groundwater monitoring plan. Characterization of Risk The OU1 soil posed a threat to human health and the environment due to ingestion of contaminated surface soils by children of potential future residents and the soil contamination's impact on the groundwater. The OU2 groundwater posed a threat to human health and the environment due to ingestion of contaminated groundwater by future residents. The groundwater contaminants of concern identified in the site's baseline risk assessment were barium, manganese, nickel and zinc. The environmental risks were also considered for site impact on the surrounding habitat. The site does not provide for many habitat resources for wildlife, due to the industrial setting of the site. Contamination from the site from surface water runoff is not likely due to local businesses, highways, and elevated railroad tracks that exist between the site and nearby canal. Response Actions An Administrative Order on Consent was signed on May 4, 1989, between the EPA and Standard Auto Bumper for a Removal action. This Order addressed soil contamination and not groundwater. Contaminated soil was excavated during the summer of 1989. In October of 1992, the EPA issued a notice letter to the PRP pursuant to 122(a) of CERCLA for conducting the Remedial Design and Remedial Action (RD/RA) for OU1. There was no response from the PRP resulting in EPA conducting the OU1 RD/RA. The OU1 RD/RA conducted by EPA in 1993 and 1994 consisted of removal of the tanks, process water and drums along with approximately 10,000 tons of contaminated soils. Contaminated soils immediately adjacent to or underlying the Gilda Bakery and Quality manufacturing buildings as well as under West 3rd Court were inaccessible and left in place. OU1 soil contamination remaining on site and off site in areas inaccessible for removal during OU1 are being addressed through institutional controls as required by CERCLA. Proper notification and facility information has been provided to potentially affected parties adjacent to the SAB site. A flagging system has been implemented through Florida Department of Environmental Resources Management
(DERM)which utilizes the County permitting requirements for facility structural changes and improvements. Any permit request or change in structure on the adjacent properties will prompt notification to FDEP and the EPA to assure that appropriate steps are taken to address contaminated soils still remaining underneath the building foundations, where necessary. In addition to the flagging system, FDEP-Bureau of Waste Cleanup maintains a registry database for tracking former waste sites where remedial action includes use of institutional controls. OU2 groundwater monitoring was conducted by EPA in 1994 and from May 1995 through February 2001 by FDEP as required under CERCLA. Groundwater sampling in February 2001 confirmed that groundwater met federal and state drinking water standards. The Pollution Remediation Section of the Florida Department of Environmental Resources Management
(DERM)concurred that sufficient groundwater monitoring for the chemicals of concern has occurred in accordance with the requirements of Chapter 24, Code of Miami-Dade County. In addition, there are no further requirements to address groundwater contamination at the site. The new owner agreed to place a restrictive covenant on the property deed that would maintain current and future property use consistent with the remedial action. In addition to the institutional control, the new owner agreed to close a monitoring well on site. Institutional controls have been initiated. All appropriate Fund-financed response under CERCLA has been implemented. No further response action is necessary. Cleanup Standards The OU1 ROD determined that all soil concentrations for total chromium, hexavalent chromium or nickel above 519 ppm, 52 ppm or 370 ppm would be excavated and disposed at an offsite permitted landfill facility. The OU1 ROD determined that monitoring was required to ensure that drinking water Maximum Contaminant Levels
(MCLs)were achieved. Operation and Maintenance FDEP conducted the required operation and maintenance and groundwater monitoring activities at the site subsequent to completion of the removal and remedial actions at the site. Five-Year Review A statutory five-year review of the remedy was conducted in November of 1999 and determined that the remedy for the Site remained protective of human health and the environment. A second five-year review was conducted in 2005. The remedy for the Site continues to be protective of human health and the environment. Five-year reviews will be conducted in the future to assure the continued protectiveness of the remedy. Community Involvement Public participation activities have been satisfied as required in CERCLA section 113(k), 42 U.S.C. 9613(k), and CERCLA section 117, 42 U.S.C. 9617. Documents in the deletion docket which EPA relied on for recommendation of the deletion from the NPL are available to the public in the information repositories. V. Deletion Action The EPA, with concurrence of the State of Florida has determined that all appropriate responses under CERCLA have been completed, and that no further response actions, under CERCLA, are necessary. Therefore, EPA is deleting the Site from the NPL. Because EPA considers this action to be noncontroversial and routine, EPA is taking it without prior publication. This action will be effective October 26, 2007 unless EPA receives adverse comments by September 26, 2007. If adverse comments are received within the 30-day public comment period, EPA will publish a timely withdrawal of this direct final notice of deletion before the effective date of the deletion and it will not take effect and, EPA will prepare a response to comments and continue with the deletion process on the basis of the notice of intent to delete and the comments already received. There will be no additional opportunity to comment. List of Subjects in 40 CFR Part 300 Environmental protection, Air pollution control, Chemicals, Hazardous substances, Hazardous waste, Intergovernmental relations, Penalties, Reporting and recordkeeping requirements, Superfund, Water pollution control, Water supply. Dated: August 13, 2007. J.I. Palmer, Jr., Regional Administrator, Region 4. 40 CFR part 300 is amended as follows: PART 300—[AMENDED] 1. The authority citation for part 300 continues to read as follows: Authority: 33 U.S.C. 1321(c)(2); 42 U.S.C. 9601-9657; E.O. 12777, 56 FR 54757, 3 CFR, 1991 Comp., p.351; E.O. 12580, 52 FR 2923, 3 CFR, 1987 Comp., p.193. Appendix B—[Amended] 2. Table 1 of Appendix B to part 300 is amended by removing the entry for the “Standard Auto Bumper Corp” site in Hialeah, FL. [FR Doc. E7-16685 Filed 8-24-07; 8:45 am] BILLING CODE 6560-50-P DEPARTMENT OF COMMERCE National Oceanic and Atmospheric Administration 50 CFR Part 648 [Docket No. 061020273-7001-03] RIN 0648-XC21 Fisheries of the Northeastern United States; Summer Flounder Fishery; Commercial Quota Harvested for Connecticut AGENCY: National Marine Fisheries Service (NMFS), National Oceanic and Atmospheric Administration (NOAA), Commerce ACTION: Temporary rule; closure. SUMMARY: NMFS announces that the 2007 summer flounder commercial quota allocated to the State of Connecticut has been harvested. Vessels issued a commercial Federal fisheries permit for the summer flounder fishery may not land summer flounder in Connecticut for the remainder of calendar year 2007, unless additional quota becomes available through a transfer from another state. Regulations governing the summer flounder fishery require publication of this notification to advise Connecticut that the quota has been harvested and to advise vessel permit holders and dealer permit holders that no commercial quota is available for landing summer flounder in Connecticut. DATES: Effective 0001 hours, August 25, 2007 through 2400 hours, December 31, 2007. FOR FURTHER INFORMATION CONTACT: Emily Bryant, Fishery Management Specialist,
(978)281-9244. SUPPLEMENTARY INFORMATION: Regulations governing the summer flounder fishery are found at 50 CFR part 648. The regulations require annual specification of a commercial quota that is apportioned on a percentage basis among the coastal states from North Carolina through Maine. The process to set the annual commercial quota and the percent allocated to each state is described in § 648.100. The initial total commercial quota for summer flounder for the 2007 calendar year was set equal to 7,789,800 lb (3,533 mt) (71 FR 75134, December 14, 2006). This quota was increased through an emergency action to 10,267,098 lb (4,658 mt) (72 FR 2458, January 19, 2007). The percent allocated to vessels landing summer flounder in Connecticut is 2.25708 percent, resulting in a commercial quota of 231,739 lb (106 mt). The 2007 allocation was reduced to 226,464 lb (103 mt) when research set-aside was deducted and then reduced to 209,994 (96 mt) after the 2006 overages had been applied. Section 648.101(b) requires the Administrator, Northeast Region, NMFS (Regional Administrator) to monitor state commercial quotas and to determine when a state's commercial quota has been harvested. NMFS then publishes a notification in the **Federal Register** to advise the state and to notify Federal vessel and dealer permit holders that, effective upon a specific date, the state's commercial quota has been harvested and no commercial quota is available for landing summer flounder in that state. The Regional Administrator has determined, based upon dealer reports and other available information, that Connecticut has harvested its quota for 2007. The regulations at § 648.4(b) provide that Federal permit holders agree, as a condition of the permit, not to land summer flounder in any state that the Regional Administrator has determined no longer has commercial quota available. Therefore, effective 0001 hours, August 25, 2007, further landings of summer flounder in Connecticut by vessels holding summer flounder commercial Federal fisheries permits are prohibited for the remainder of the 2007 calendar year, unless additional quota becomes available through a transfer and is announced in the **Federal Register** . Effective 0001 hours, August 25, 2007, federally permitted dealers are also notified that they may not purchase summer flounder from federally permitted vessels that land in Connecticut for the remainder of the calendar year, or until additional quota becomes available through a transfer from another state. Classification This action is required by 50 CFR part 648 and is exempt from review under Executive Order 12866. Authority: 16 U.S.C. 1801 *et seq.* Dated: August 21, 2007. Emily H. Menashes, Acting Director, Office of Sustainable Fisheries, National Marine Fisheries Service. [FR Doc. 07-4189 Filed 8-22-07; 3:07 pm]
Connectionstraces to 19
Traces to 19 documents
register
U.S. Code
- Rules and regulations§ 7805
- Definitions§ 601
- Establishment, functions, and activities§ 272
- Purposes§ 3501
- SHORT TITLE.§ 801
- EXPEDITED PROCESSING OF REQUESTS FOR JAPANESE IMPERIAL GOVERNMENT RECORDS.§ 804
- Congressional findings and declaration of purpose§ 7401
- Cleanup standards§ 9621
- Civil proceedings§ 9613
- Public participation§ 9617
- Oil and hazardous substance liability§ 1321
- Findings, purposes and policy§ 1801
12 references not yet in our index
- 26 CFR 1
- T.D. 9355
- Rev. Rul. 2007-51
- Rev. Rul. 2007-52
- 40 CFR 52
- Pub. L. 104-4
- 40 CFR 65
- 40 CFR 9
- Pub. L. 104-113
- 40 CFR 300
- 42 USC 9601-9657
- 50 CFR 648
Citation graph
cites case law
Unknown
Final and temporary regulations
Cite26 CFR 1
Treas. Dec.T.D. 9355
Rev. Rul.Rev. Rul. 2007-51
Cites 31 · showing 12Cited by 0 across 0 sources