Excise Tax; Tractors, Trailers, Trucks, and Tires; Definition of Highway Vehicle; Hearing

Martin V. Franks
Department of the Treasury
20 October 2016

[Federal Register Volume 81, Number 203 (Thursday, October 20, 2016)]
[Proposed Rules]
[Page 72561]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-25376]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 41, 48, and 145

[REG-103380-05]
RIN 1545-BE31


Excise Tax; Tractors, Trailers, Trucks, and Tires; Definition of 
Highway Vehicle; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of a public hearing on notice of proposed rulemaking.

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SUMMARY: This document provides a notice of public hearing on proposed 
regulations relating to the excise taxes imposed on the sale of highway 
tractors, trailers, trucks, and tires; the use of heavy vehicles on the 
highway; and the definition of highway vehicle related to these and 
other taxes.

DATES: The public hearing is being held on Monday, November 21, 2016, 
at 10:00 a.m. The IRS must receive outlines of the topics to be 
discussed at the public hearing by Monday, November 7, 2016.

ADDRESSES: The public hearing is being held in the IRS Auditorium, 
Internal Revenue Service Building, 1111 Constitution Avenue NW., 
Washington, DC 20224. Due to building security procedures, visitors 
must enter at the Constitution Avenue entrance. In addition, all 
visitors must present photo identification to enter the building.
    Send Submissions to CC:PA:LPD:PR (REG-103380-05), Room 5205, 
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered Monday through 
Friday to CC:PA:LPD:PR (REG-103380-05), Couriers Desk, Internal Revenue 
Service, 1111 Constitution Avenue NW., Washington, DC 20224 or sent 
electronically via the Federal eRulemaking Portal at 
www.regulations.gov (IRS REG-103380-05).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Celia Gabrysh (202) 317-6855; concerning submissions of comments, the 
hearing and/or to be placed on the building access list to attend the 
hearing Regina Johnson at (202) 317-6901 (not toll-free numbers).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-103380-05) that was published in the 
Federal Register on Thursday, March 31, 2016 (81 FR 18544).
    The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who 
wish to present oral comments at the hearing that submitted written 
comments by June 29, 2016, must submit an outline of the topics to be 
addressed and the amount of time to be devoted to each topic by Monday, 
November 7, 2016.
    A period of 10 minutes is allotted to each person for presenting 
oral comments. After the deadline for receiving outlines has passed, 
the IRS will prepare an agenda containing the schedule of speakers. 
Copies of the agenda will be made available, free of charge, at the 
hearing or by contacting the Publications and Regulations Branch at 
(202) 317-6901 (not a toll-free number).
    Because of access restrictions, the IRS will not admit visitors 
beyond the immediate entrance area more than 30 minutes before the 
hearing starts. For information about having your name placed on the 
building access list to attend the hearing, see the FOR FURTHER 
INFORMATION CONTACT section of this document.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2016-25376 Filed 10-19-16; 8:45 am]
 BILLING CODE 4830-01-P