[Federal Register Volume 88, Number 83 (Monday, May 1, 2023)]
[Proposed Rules]
[Page 26512]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-09003]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 52

[REG-105954-22]
RIN 1545-BQ40


Superfund Chemical Taxes; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking; correction.

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SUMMARY: This document contains corrections to a notice of proposed 
rulemaking (REG-105954-22) that was published in the Federal Register 
on Wednesday, March 29, 2023. The proposed rulemaking published in 
March contains proposed regulations relating to the excise taxes 
imposed on certain chemicals and certain imported substances, effective 
July 1, 2022. Such taxes are known as the Superfund chemical taxes.

DATES: Written or electronic comments and requests for a public hearing 
are still being accepted and must be received by May 30, 2023.

ADDRESSES: Commenters are strongly encouraged to submit public comments 
electronically. Submit electronic submissions via the Federal 
eRulemaking Portal at www.regulations.gov (indicate IRS and REG-105954-
22) by following the online instructions for submitting comments. Once 
submitted to the Federal eRulemaking Portal, comments cannot be edited 
or withdrawn. The Department of the Treasury (Treasury Department) and 
the IRS will publish for public availability any comment submitted 
electronically and on paper, to its public docket. Send paper 
submissions to: CC:PA:LPD:PR (REG-120653-22), Room 5203, Internal 
Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 
20044.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Stephanie Bland or Amanda Dunlap at (202) 317-6855 (not a toll-free 
number); concerning submissions of comments and requests for a public 
hearing, call Vivian Hayes (202) 317-5306 (not a toll-free number) or 
by email to [email protected] (preferred).

SUPPLEMENTARY INFORMATION: 

Background

    The notice of proposed rulemaking that is the subject of this 
document is under sections 4661, 4662, 4671 and 4672 of the Internal 
Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-105954-22) (FR 
2023-06278), beginning on page 18446 in the issue of March 29, 2023, 
contains errors that need to be corrected.

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1. On page 18453, in the second column, the heading ``VII. Definitions 
Relating to Sections 4671'' is corrected to read ``VII. Definitions 
Relating to Sections 4671 and 4672''.


Sec.  52.4662-2  [Corrected]

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2. On page 18462, in the first column, in paragraph (g)(3)(iii) of 
Sec.  52.4662-2, the language ``refinery grade'' is corrected to read 
``refinery-grade'', wherever it appears.

Oluwafunmilayo A. Taylor,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2023-09003 Filed 4-28-23; 8:45 am]
BILLING CODE 4830-01-P