Internal Revenue Bulletin: 2006-12
March 20, 2006
Withdrawal of Notice of Proposed Rulemaking Regarding Excise Taxes; Definition of Highway Vehicle
Table of Contents
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.
On June 6, 2002, a notice of proposed rulemaking was published in the Federal Register (REG-103829-99, 2002-2 C.B. 59 [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.
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Accordingly, under the authority of 26 U.S.C. 7805, the notice of proposed rulemaking (REG-103829-99) that was published in the Federal Register on June 6, 2002 (67 FR 38913), is withdrawn.
Mark E. Matthews,
Deputy Commissioner for
Services and Enforcement.
(Filed by the Office of the Federal Register on August 11, 2005, 8:45 a.m., and published in the issue of the Federal Register for August 12, 2005, 70 F.R. 47160)
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