Heavy Vehicle Use Tax; Technical Correction |
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Gregory G. Nadeau
Federal Highway Administration
23 May 2016
[Federal Register Volume 81, Number 99 (Monday, May 23, 2016)]
[Rules and Regulations]
[Pages 32229-32230]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-11961]
[[Page 32229]]
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DEPARTMENT OF TRANSPORTATION
Federal Highway Administration
23 CFR Part 669
[FHWA Docket No. FHWA-2016-0004]
RIN 2125-AF71
Heavy Vehicle Use Tax; Technical Correction
AGENCY: Federal Highway Administration (FHWA), Department of
Transportation (DOT).
ACTION: Final rule.
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SUMMARY: This rule makes a technical correction to the regulations that
govern the enforcement of the Heavy Vehicle Use Tax. The amendments
contained herein make no substantive changes to FHWA regulations,
policies, or procedures. The current regulation references a section of
the United States Code that was later amended by the Moving Ahead for
Progress in the 21st Century Act (MAP-21).
DATES: This rule is effective June 22, 2016.
FOR FURTHER INFORMATION CONTACT: Michael Dougherty, Office of Highway
Policy Information, telephone 202-366-9234 or email at
michael.dougherty@dot.gov; or William Winne, Office of the Chief
Counsel, telephone 202-366-1397 or email at william.winne@dot.gov. Both
are located at 1200 New Jersey Avenue SE., Washington, DC 20590. Office
hours for FHWA are from 8:00 a.m. to 4:30 p.m., e.t., Monday through
Friday, except Federal holidays.
SUPPLEMENTARY INFORMATION:
Electronic Access
An electronic copy of this document may be downloaded by accessing
the Office of the Federal Register's home page at: http://www.archives.gov or the Government Printing Office's Web page at:
http://www.gpoaccess.gov/nara.
Background
This rulemaking makes technical corrections to the regulations that
govern policies and procedures relating to the enforcement of the Heavy
Vehicle Use Tax found at 23 CFR part 669. In the final rule published
in the Federal Register on July 26, 2010 (75 FR 43409), FHWA referenced
23 U.S.C. 104(b)(4) in 23 CFR 669.13 and 669.19, which at that time
governed the effect of failure to certify or to adequately obtain
proof-of-payment and the reservation and reapportionment of funds.
Section 1404(d)(2) of MAP-21 (PL 112-141), enacted in 2012, amended
that section and inserted revised language governing the Heavy Vehicle
Use Tax at 23 U.S.C. 104(b)(1). As a result of the language in MAP-21,
the penalty for States for non-compliance with the proof of payment
requirements of the Federal Heavy Vehicle Use Tax at the time of State
registration was amended. The penalty computation was amended by
statute to eight percent of the amount apportioned in any fiscal year
beginning after September 30, 1984 (23 U.S.C. 104(b)(1)) as was
reference to the amended portion of the statute at section 104(b)(1).
However, the regulations in 23 CFR part 669 have several references
to the old statute at 23 U.S.C. 104(b)(4) and also suggest the penalty
is 25 percent rather than 8 percent. As such, references in 23 CFR
669.13 and 669.19 to 23 U.S.C. 104(b)(4) cause confusion. These
amendments will direct readers of 23 CFR 669 to the proper section of
23 U.S.C.
Finally, the authority citation for part 669 will be updated to
reflect ministerial changes in the numbering of FHWA delegations of
authority made with the publication of the final rule on Organization
and Delegation of Powers and Duties on August 17, 2012 (77 FR 49964,
49981). The current regulation cites authority contained in 49 CFR
1.48. The location of those sections describing delegations to the
Federal Highway Administrator are now found at 49 CFR 1.85.
The 2012 change in location within the CFR is ministerial in nature
and pertains to DOT management and organization. Amendment of the
section identifying the authority for part 669 will direct readers to
the proper section of 49 CFR.
Rulemaking Analyses and Notice
Under the Administrative Procedure Act (5 U.S.C. 553(b)), an agency
may waive the normal notice and comment requirements if it finds, for
good cause, that they are impracticable, unnecessary, or contrary to
the public interest. The FHWA finds that notice and comment for this
rule is unnecessary and contrary to the public interest because it will
have no substantive impact, is technical in nature, and relates only to
management, organization, procedure, and practice. The amendments to
the rule are based upon the explicit language of statutes that were
enacted subsequent to the promulgation of the rule. The FHWA does not
anticipate receiving meaningful comments on it. State and local
governments rely upon the regulations corrected by this action. These
corrections will reduce confusion for these entities and should not be
unnecessarily delayed. Accordingly, for the reasons listed above, FHWA
finds good cause under 5 U.S.C. 553(b)(3)(B) to waive notice and
opportunity for comment.
Executive Order 12866 (Regulatory Planning and Review), Executive Order
13563 (Improving Regulation and Regulatory Review), and DOT Regulatory
Policies and Procedures
The FHWA has determined that this final rule is not a significant
regulatory action within the meaning of Executive Orders 12866 or
significant within the meaning of DOT regulatory policies and
procedures. This action complies with Executive Orders 12866 and 13563
to improve regulation. It is anticipated that the economic impact of
this rulemaking will be minimal. This final rule only makes minor
corrections that will not alter the regulatory effect of 23 CFR 669.
Thus, the final rule will not adversely affect, in a material way, any
sector of the economy. In addition, these changes will not interfere
with any action taken or planned by another agency and will not
materially alter the budgetary impact of any entitlements, grants, user
fees, or loan programs.
Regulatory Flexibility Act
In compliance with the Regulatory Flexibility Act (Pub. L. 96-354),
FHWA has evaluated the effects of this action on small entities and has
determined that the action will not have a significant economic impact
on a substantial number of small entities. The final rule will not make
any substantive changes to our regulations or in the way that our
regulations affect small entities; it merely corrects technical errors.
For this reason, FHWA certifies that this action will not have a
significant economic impact on a substantial number of small entities.
Unfunded Mandates Reform Act of 1995
This final rule does not impose unfunded mandates as defined by the
Unfunded Mandates Reform Act of 1995 (Pub. L. 104-4). This final rule
does not impose any requirements on State, local, or tribal
governments, or the private sector and, thus, will not require those
entities to expend any funds.
Executive Order 13132 (Federalism)
This final rule has been analyzed in accordance with the principles
and criteria contained in Executive Order 13132. The FHWA has
determined that this final rule does not have sufficient federalism
implications to warrant the preparation of a federalism assessment. The
FHWA has also determined that this final rule does not preempt any
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State law or State regulation or affect the States' ability to
discharge traditional State governmental functions.
Executive Order 12372 (Intergovernmental Review)
The regulations implementing Executive Order 12372 regarding
intergovernmental consultation on Federal programs and activities apply
to these programs.
Paperwork Reduction Act
This final rule does not create any new information collection
requirements for which submission to the Office of Management and
Budget would be needed under the Paperwork Reduction Act of 1995 (44
U.S.C. 3501-3520).
National Environmental Policy Act
The FHWA has analyzed this final rule for the purpose of the
National Environmental Policy Act of 1969 (42 U.S.C. 4321-4347) and has
determined that this action will not have any effect on the quality of
the environment.
Executive Order 13175 (Tribal Consultation)
The FHWA has analyzed this final rule under Executive Order 13175.
The FHWA concluded that the final rule will not have substantial direct
effects on one or more Indian tribes; will not impose substantial
direct compliance costs on Indian tribal government; and will not
preempt tribal law. There are no requirements set forth in the final
rule that directly affect one or more Indian tribes. Therefore, a
tribal summary impact statement is not required.
Executive Order 12988 (Civil Justice Reform)
This rule meets applicable standards in sections 3(a) and 3(b)(2)
of Executive Order 12988 to minimize litigation, eliminate ambiguity,
and reduce burden.
Executive Order 13045 (Protection of Children)
Under Executive Order 13045 this final rule is not economically
significant and does not involve an environmental risk to health and
safety that may disproportionally affect children.
Executive Order 12630 (Taking of Private Property)
This final rule will not affect a taking of private property or
otherwise have taking implications under Executive Order 12630.
Executive Order 13211 (Energy Effects)
This final rule has been analyzed under Executive Order 13211. The
FHWA has determined that it is not a significant energy action under
that order because it is not a significant regulatory action under
Executive Order 12866 and this final rule is not likely to have a
significant adverse effect on the supply, distribution, or use of
energy.
Regulation Identification Number
A regulation identification number (RIN) is assigned to each
regulatory action listed in the Unified Agenda of Federal Regulations.
The Regulatory Information Service Center publishes the Unified Agenda
in April and October of each year. The RINs contained in the heading of
this document can be used to cross reference this action with the
Unified Agenda.
List of Subjects in 23 CFR Part 669
Excise taxes, Grant programs-transportation, Highways and roads,
Motor vehicles.
Issued on: May 13, 2016.
Gregory G. Nadeau,
Administrator, Federal Highway Administration.
In consideration of the foregoing, 23 CFR part 669 is amended as
set forth below.
PART 669--ENFORCEMENT OF HEAVY VEHICLE USE TAX
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1. Revise the authority citation for part 699 to read as follows:
Authority: 23 U.S.C. 141(c) and 315; 49 CFR 1.85.
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2. Revise Sec. 669.13 to read as follows:
Sec. 669.13 Effect of failure to certify or to adequately obtain
proof-of-payment.
If a State fails to certify as required by this regulation or if
the Secretary of Transportation determines that a State is not
adequately obtaining proof-of-payment of the heavy vehicle use tax as a
condition of registration notwithstanding the State's certification,
Federal-aid highway funds apportioned to the State under 23 U.S.C.
104(b)(1) for the next fiscal year shall be reduced in an amount up to
8 percent as determined by the Secretary.
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3. Amend Sec. 669.19 by revising paragraph (a) and the first sentence
of paragraph (b) to read as follows:
Sec. 669.19 Reservation and reapportionment of funds.
(a) The Administrator may reserve from obligation up to 8 percent
of a State's apportionment of funds under 23 U.S.C. 104(b)(1), pending
a final determination.
(b) Funds withheld pursuant to a final administrative determination
under this regulation shall be reapportioned to all other eligible
States pursuant to the formulas of 23 U.S.C. 104(b)(1) and the
apportionment factors in effect at the time of the original
apportionments, unless the Secretary determines, on the basis of
information submitted by the State, that the state has come into
conformity with this regulation prior to the final determination. * * *
* * * * *
[FR Doc. 2016-11961 Filed 5-20-16; 8:45 am]
BILLING CODE 4910-22-P