Internal Revenue Service (IRS), Treasury.
Withdrawal of notice of proposed rulemaking.
This document withdraws a proposed regulation relating to the definition of a highway vehicle for purposes of various excise taxes. The withdrawal affects vehicle manufacturers, dealers, and lessors; tire manufacturers; sellers and buyers of certain motor fuels; and operators of heavy highway vehicles.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Barbara Franklin, (202) 662-3130 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
On June 6, 2002, a notice of proposed rulemaking was published in the Federal Register (67 FR 38913). A public hearing was held on February 27, 2003. This notice of proposed rulemaking proposed amending the definition of “highway vehicle” for purposes of the Highway Use Tax Regulations (26 CFR part 41), the Manufacturers and Retailers Excise Tax Regulations (26 CFR part 48), and the Temporary Excise Tax Regulations Under the Highway Revenue Act of 1982 (Pub. L. 97-424) (26 CFR part 145).
Sections 851 and 852 of the American Jobs Creation Act of 2004 (Pub. L. 108-357) addressed the issues raised in the proposed regulation. Thus, the proposed regulation is unnecessary.Start List of Subjects
List of Subjects
and 145End List of Subjects
Withdrawal of Notice of Proposed RulemakingStart Signature
Mark E. Matthews,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 05-15959 Filed 8-11-05; 8:45 am]
BILLING CODE 4830-01-P