Internal Revenue Service (IRS), Treasury.
This document contains corrections to Treasury Decision 8879, which was published in the Federal Register on Friday, March 31, 2000 (65 FR 17149). The corrections relate to the kerosene excise tax.
These corrections are effective March 31, 2000.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Frank Boland, (202) 622-3130 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final regulations that are the subject of these corrections are under sections 4101 and 6427 of the Internal Revenue Code.
Need for Correction
As published, TD 8879 contains errors that may prove to be misleading and are in need of clarification.Start List of Subjects
List of Subjects in 26 CFR Part 48
- Excise taxes
- Reporting and recordkeeping requirements
Correction of PublicationStart Amendment Part
Accordingly, 26 CFR part 48 is corrected by making the following correcting amendments:End Amendment Part Start Part
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXESEnd Part Start Amendment Part
Paragraph 1. The authority citation for part 48 continues to read in part as follows:End Amendment Part Start Amendment Part
Par. 2. Section 48.4101-1 is amended by:End Amendment Part Start Amendment Part
1. Redesignating paragraphs (c)(1)(v) and (c)(1)(vi) as paragraphs (c)(1)(vi) and (c)(1)(vii), respectively;End Amendment Part Start Amendment Part
2. Adding paragraph (c)(1)(v);End Amendment Part Start Amendment Part
3. Removing the language “(c)(1)(vi)” from paragraph (l)(2) and adding the language “(c)(1)(vii)” in its place. The addition reads as follows:End Amendment Part
(c) * * * (1) * * *
(v) A refiner;
Par. 3. Section 48.4101-2T is removed.End Amendment Part Start Amendment Part
Par. 4. Section 48.6427-11(e)(2)(iii) is revised to read as follows:End Amendment Part
(e) * * *
(2) * * *
(iii) Model certificate.
CERTIFICATE OF BUYER FOR PRODUCTION OF A COLD WEATHER BLEND (To support vendor's claim for a credit or payment under section 6427 of the Internal Revenue Code.)
_____(Buyer) certifies the following under penalties of perjury:
Name of buyer
The kerosene to which this certificate applies will be used by Buyer to produce a blend of kerosene and diesel fuel in an area described in a declaration of extreme cold and the blend will be sold for use or used for heating purposes.
This certificate applies to __ percent of Buyer's purchase from _____ (name, address, and employer identification number of seller) on invoice or delivery ticket number __.
If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate.
Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn.
Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution.
Printed or typed name of person signing.
Title of person signing
Employer identification number
Address of Buyer
Signature and date signed
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 00-11469 Filed 5-5-00; 8:45 am]
BILLING CODE 4830-01-P