ML20065B960
| ML20065B960 | |
| Person / Time | |
|---|---|
| Site: | Comanche Peak  |
| Issue date: | 03/30/1994 |
| From: | TEXAS UTILITIES ELECTRIC CO. (TU ELECTRIC) |
| To: | |
| Shared Package | |
| ML20065B957 | List: |
| References | |
| NUDOCS 9404040221 | |
| Download: ML20065B960 (16) | |
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ATTACHMENT 3-TO TXX-94099 j AFFECTED TECHNICAL SPECIFICATION PAGES
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l l l 9404040221 940330 i
.PDR ADOCK 05000445-P- PDR i i-
,Attachnent 3 t o "cxXA4049 Page 2 of 2 ELECTRICAL POWER SYSTEMS SURVEILLANCE REOUIREMENTS (Continued) a) An API Gravity of within 0.3 degrees at 60*F, or a specific gravity of within 0.0016 at 60/60*F, when compared to the supplier's certificate, or an absolute specific gravity at 60/60*F of greater than or equal to 0.8348 but less than or equal to 0.8984, or an API gravity of greater than or equal to 26 degrees but less than or equal to 38 degrees; b) A kinematic viscosity at 40*C of greater than or equal to 1.9 centistokes, but less than or equal to 4.1 centistakes (alternatively, Saybolt viscosity, SUS at 100*F of greater than or equal to 32.6, but less than or equal to 40.1), if gravity was not determined by comparison with the supplier's certification; c) A flas ;
c-{EiM(r) point equal to or greater than 125'F; l clear and bright appearance with proper color when tested d)/[inaccordancewithASTM-D4176-198{, [ 2) By verifying within 30 days of obtaining the sample that the other properties specified in Table 1 of ASTM-D975-1981 are met when_ { tested in accordance with ASTM-0975-1981 except that the analysis i for sulfur may be performed in accordance with ASTM-01552-1979 or t ASTM-D2622-1982.
- e. At least once every 31 days by obtaining a sample of fuel oil in f accordance with ASTM-D2276-1978, and verifying that total particulate contamination is less than 10 mg/ liter when checked in accordance with ASTM-D2276-1978, Method A; l
- f. At least once per 18 months *, during shutdown, by:
- 1) Subjecting the diesel to an inspection in accordance with procedures prepared in conjunction with its manufacturer's i recomendations for this class of standby service; l
- 2) Verifying the generator capability to reject a load of greater than or equal to 783 kW while maintaining voltage at 6900 i 690 volts and frequency at 60 t 6.75 Hz;
- 3) Verifying the generator capability to reject a load of 7000 kW without tripping. The generator voltage shall not exceed !
8280 volts during and following the load rejection; f a wnw amA se.hent con %t og loss ihan o[cPa 0 4 5' % Vokme. g kskd in occorduce., td4 ASTM-1)fMs-l%; ,
*For any start of a diesel, the diesel must be operated with a load in accordance with the manufacturer's recomendations. All planned diesel engine starts for the purpose of this surveillance may be preceded by a prelube period in accordance with vendor recommendations.
COMANCHE PEAK - UNITS 1 AND 2 3/4 8-5 Unit 1 - Amendment No. 12
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~ .I ENCLOSURE 1 TO TXX-94099 40CFR80.29 i FUEL AND' FUEL ADDITIVES l
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. Enclosure 1 r o TXX-%M9 Pue 2 of 7 i Federal Register / Vol. 57. No. 69 / Thursday. May 7.1092 / Rules and Regulations 19535 l
as n result of the revision to the highway themselves of the opportunity to provide Dated: Mo 1.1002. diesel fuct sulfur standsid. oral comments on the propossl.The Gene R.lletsitp, gFFeCTive D Af t:nts Final Rulo la period for acceptance of written Defe.rty Assistoor A</m/ntstmter. 0// loo of effective on june 8.1001, comments continued for thirty days nh ere/m Contiv/. Divs ro/orcemc"' following the public hearing: 1.e. through ADontsats: Materials rolovant to this uministent/**- finst rule are contained in Public Docket September 3.1901. IrR noe. ca.ionco rited 6-o-os o es a en) No. A-o&41. The docket is locsted in 11. Description of the Action m=o cooe se +**-m room M-15oo. Weteralde Mall (ground This final rule adopts the revisions floor). U.S. Environmental Protection Agency. 401 M Street SW., Washington, whtch were proposed in the July 17.1991 ENVIRONMENTAL. PROTECTION DC 204t0.The docket may be Inspected NPRM ns follows.First. the highway AGENCY between g e.m. and 12 noon and d!esel fuel quellty sinndards are revised between 1 p.m, and 3:30 p.m. Monday to bring them lnto conformance with 40 CFR Parts 80 and 86 through Friday. A reasonable fee may be section 211(1) of the Clean Air Act. charged by EPA for copying docket 1 Ause-4127-73 materials, Sp! a! hishway diesel fuel is required toecific FoR MNER INFonM AMON CoNTACn comply with the manlmum sulfur Regulation of Fuste and Fuel content standard of 0.03 percent by Peter liutchins. U.S. EPA (SDSB-12), Additives: Standards for H!ghway F.mteslon Control Technology Division, weight. as well as other requirements Dieset Fuel Quality.Butfur Content; et found in 40 CFR 80.29(e). No person may
- i, 2605 Plymouth Road. Ann Arbor, M1 40105. Telephone:(313) 006-4340, introduce highway diesel fuellato ActNCY! EnVlronmentul Protection gyppggggNTARY INFoRMAT1oN1 commerce in v!clntion oI these Agency [ EPA). requirements. Second, the rotulatlens ACTtoN: Final rule, I* Al dU U sppIleable to 1904 through 1997 model Section 211(1)of the Clean Air Act year heavy. duty diesel engines are svuuAny:This final ruta announces requires that ell h!ghway diesel fuel amended to include an Oxides of ,
revisions to the Fuels and Fuel must comply with the maximum sulfur Nitrogen (NOx) exhaust omlaston l Additives regulations to conform such centont standard of 0.05 percent by standard of 3.0 gram per brako. I regulations to scellon 211(l) of the Clean weight, and a minimum cetano index of horsepower hour.I In addition. Alt Act as amended by the Cleart Alt 40. cifective October 1.1093."RIs requiremente are removed that would Act Amendments of 1000 (CAA or Act). eliminated the two year extension for have required cortnin diesel vehicles to Speelfically, section 211(1) of the CAA small refinors contained in EPNs be labeled for the use oflow sulfur fuel requires that all highwny diesel fuel current regulallons, and expanded the only, and errors are corrected in the comply with a maximum sulfur content diesel fuel content prohlbltion of 40 CFR tcaulations for the viscosity standard of 0.05 percent by welght. 30.20(al to include all persons. Section spectftcation for Type 2-D diesel test , eficctive October 1.1903. !n eddition to 211(l) also estabitshed sulfur contont fuel for use with 1991 and 1994 rnodal I the proceding statutory required requirements for heavy. duty d!csol year light. duty vehicles and light. duty eevisions, this final rule also amends the certification fuel.and authorized EPA to trucks, and with foot model year heavy. regulations for the Control of Air require the use of a dye to differentiate duty engines.The corrections to the Pollution from New and in.use Motor highway dieset fuel from other diesel viscosity speelfleetlon, and the inbeling l Vehteles and Now and in.use Motor fuel, and to adopt an aromatic content requirements were not proposed in the Vehicle EnAines by carrying.over the requirement as an alturnative to a july 17.1001 NPRM but were brought to nutsling henvy duty diesel ensino minimum cotano index. EPA's allontion by comments from (llDDF.] nxides of nitrogen (NOxl in s july 17.1091 Federal Ren! ster Inforested parties, sinndard of 8.o g/filIP br Io the 1904 Notico (60 FR 32533; )uly 17.1001) EPA through 1007 model years, and by !!!.Public Participation proposed verlous revisions to 40 CFR l corrreting an error in the viscostly part 60. to conform it with section 211(t) A public hearing was hold et EPNe specification for Type 2 D diesel test of the Act.The prop 1salincluded the Motor Vehicle Emtssions 1.aboratory in fuel. Finally, this rule also arnends the removal of a two year extension for Ann Arbor. Michigan on August 2.1091, regulations for the Control of Alt small refiners from compliance with the No persons or organizatione puvided Pollution from New and in use Motor dieselsulfur content requirements and testirnony or eer.;nents on the proposal Vehicles and Now and in.use Motor en extenston of the prohibitions of 40 at tha henring. Vehiclo Engines by removing the CFR Dn.20(a) to include all normc. The period for the provision of written requirement, which was scheduled to Unrnisted to section 211(l)of the Act, commenta on the NI'RM remalnod open become effective with the 1004 model EPA also proposed certain revisions to for thirty (30) days following the yenr. that labels be affixed to diesel 40 CFR Pntt 80:(a)The carryover of the hearing:1.e throuAh September 3.1091. vnhlcles directing that only low sulfur IIDDF.NO standard of 8.0 g/IlllP hr Written comments on the proposed fuel be used in the vehicle.The intended through the 1097 model year, and (b) the amendments to the regulations were n! facts of ihls nde are to ensure that all correction of an errorin the viscoslly provided by seven organlantions: Engine hlAhwny diesel fuel available afler speelfication of Type 2-D diesel test fuel Manufacturers Association Exxon September 30.1003 will be sultnble for for 1004 and later model years. Company. U.S.A.: Mobil 011 uen in 1o04 and leter mods! year flDDEs As announced in the NPRM a pubilo Corpornilom Maior Vohicle which will require the use allow sulfur henring on the proposed changes was Mnnufacturere Association of the United fuel, to removo any ambigulty in the held on Aunust 2.1001 at EPNa Motor regulntluns with respect la the NOz Vehicle Emistle=. !.aborntory in Ann ' sinndnrilint 1004 through 1Duf model Arbor Mir.hlann While the opportunity yent ilDDEs and to remove a inbeling for puhlle participation was provided. ,[,1^,,$,.p.ci A,. ,nn t na. c u..n.n ei.w. .I toquirement which was mude radundant nn persons sit organisallone avalled f.kmau eL .nel annoin ee what fAan P.
- 4. )ltrr9'l un28 tut gundt AY.e1. lldh.Sh 4700.lW .[10.30l 4 30 01
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l l l 19538 Federal Regleter / Vol. $7. No. 80 / Thursday. May 7.1992 / Rulce and Regulallone St a tes. In c.: Ne viste r Int ernettonal test procedure D 1319 which is specified effect was expected to be emell. Il could l Transportsitun Corp.: Volvo Chillesvy in the regulations. not be accurately quantifled because of Truck Corporation: end Wilco gy p,, n,, f, g, e,,,,,,, the lack ofInformation on which smell CorpotettoA reflacre would eithert le) comply with fa i Summaryof the Cumments *?$"n'g'e e *g,"f,'[g***' *0 * *10 * * *'e y o Commenters were generally fucted motor vehicles, beginning with supportive ohha proposal and agreed the 10M model er, affix two or me a comply with the Interim stenderde i with the changes proposed lo conform permonant lobe s on the vehicle. reeding which. while being less strin8ent than I the regulations with the Cleon Air Act "I.ow Sulfur Diesel Fuel only": This the 0.05 standerd, still roquired es amended in 1900, and with the labeling requirement was promulgated significent reduction in the sulfur ; rarryover of the 5.0 g/DilP.hr NOx elong with the provisions which content of diesel fuel, or (c) terminste stenderd for heavy duty diesel engines, provided smeli tenners with a two year production of h!ghway diesel fuel. Commenters recommended changes in extension for comp!!ance with the sulfur For thle action, which removes the < three nress of the proposel es follows. etenderd. As a result of the smallrefiner small refiner extension end which as e l First. Nevister Internellonel satension. two grades of highway diesel result will recover sny benefits which l Trnnspottetton Corp. INevister) and the fuel would have been ovellable, and 11 might not have been realized during the Motor Vehicle Manufacturers was necessery lo require labeling of two yest period of the extenelon.the Assocletion IMvMA) both commented diesel vehicles de:Igned and certilled above cond!!!ons remain unchanged. A that additional changes should be modo for operadon on low sulfur fuel (0.05 to the regulations in remove the precise est! mete of the benefits for this j percent by weight maximum). Since the ection con not be developed etnce the requirement that Iwo or more labela. small refiner extension for comp!!ance reoding "I.nw Sulfur Diesel Funt Only'*. degree to whleh emell refinere may have with the sulfur stenderd will no longer evelled themselves of the extension can be n!!)ned to dieset fuelnd motor be evelleblo, EPA concurs with the vehicles.They argued that vehiclo labels commente provided and hee made the not be predicted. Directionally, the will serve no usefut purpose gtvon the noensiery change in the rules. effect of elimination of the extension eliminellon of the smell refiner Concerning the second leaue detelled willbe for e reduction in emmtsalone. - t extenston.Their belief was that the above. l.a. correction of en error in the in terms of costs the regulellone r opportunitice for unintentionel viscoQ anecifications for Type 3-D establ!shing the emell ronner extension misfocling will be virtuolly eliminated diesel test fusi. 5"A concure with the (58 FR 34120. August 21.1990) opect!1ed eince only inw.eu! fur highway diosol comment provided and hee mode the thel ues of the extension was evellable [ fuel will be nyelleble. Finally, they necessary correction in the rules. only to those emell refinere Intending to argund that the presence of labele will not prevent Intentionni rnisfueling with Inspection of the specifiestions for Type produce 0.05 weight percent sulfur 2-D diosol test fuel for use with light. highway diesel fuel by October 1.19n3. h' cither uff.hlshway diesel fuel or home duty diesel vehicles and light. duty The regulatione sleo spectfled that small henting oil. As a means ofinforming diesel trucks showed that the error wee refinere evelling themselves of the vehiclne owners /operefore of the need also present in those speelfications, extenston would have to provids i for the use oflow.eulfur diesel fuel. Those errore era elso corrected in thle evtdence to EPA of capitel comm!!mente MVMA proposed that vehicle rulemsking. d
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required to make the necessery manufacturers include, slung with the The third lesus summerised above. l.e. modificellone to their refinerics, other information on fuel speelfication the comment hy Wilco recommending e Decouse of these regulatory regulremente, a statement in the ownere ohnnas in the snelytical test procedure mnnuel requiring the use of low. sulfur requiremente, emell refinsre which for the determinellon of the aromello fuel along with a warning egelnst the would have used the entension would content of diesal fuel.was directed to en use of improper fuels enu essociated eres of the regulations which wee not have deleyed costs of complying with penelties. being addressed by the NPRM. EPA will 1ha 0.06 welgh1 percent stenderd by up Second. the Engine Manufacturers therefore. net take any oction in to two years.They would not. howevar. Association (F.MA) commented that the response Io thle comment. have octually eliminated any significent correclinti r costs.The effect of removing the two Type 2-D [ reposed for the viscoollyIV.Envit8nm8nl83*ndEC#80mIC oesel tot fuel was it sit in ' yest extension, se proposed in this imp 8C18 error and should necur in Table N91-2 sellen, on these refinere le that required and nnt in Table N94-2 no had been %s estimated environmentel and investments will have lo be made one or proposed. In support nf this comment. economic effects of this final role remain Iwe years seriler. FalA referenced the EPA /F.MA the same as were presented in the Although the small refiner catension Calibration Task Fntco meeting of proposal.The estimates ers summarised was eliminated.the emended Clean Air March 13-14.1981 et which the below. Act provides for emnll refinere that discrepancy between the lest fuel ( viscosity specificetton for the 1991 A. /#phu ay D/ne/ fbal Quellty. Sulfur produce complying highway diesel fuel l mmlel yont and that for the 1900 and confont to receive desulfurtsetton ellowances At the time of publication of the final (11tle IV. Acid Doppeliten Control, t004 model yeere hed been noted end rule establishing the diesel fuel sulfur sect on 410(hl). Prelimine estimates the necd for cortection of the 1001 for the value of these des furisation specillention had been ident! fled. standerd (na FR 34130. August 31.1900), Third, nn the understanding that EPA EPA noted that the two year estaaelen allowances suggest that they may be g ,g was prnpasing changes in the snelyttent for compilence by emell refiners would test procedure for the measurement of have enme emell delaying effect in implemented by EPA. should mitigate the aromatic content of diesel fuel achieving the full benefits of the sulfur sny speciel probIems ihet smobnnere Wilen Corporation recommeruled ihe standard.While the mognitude of the me in m 1 In th the highway une of a 8uparcrlitent Flutd Chram.itnarnphy test rnihor than ASTM Sa rn ann s.2ltmo m2 pitunn.et Ay =2.Iut ni 4700.I'MT. 410.301.. 4 30 03 ro Tu-94094 grg Pne 4 of 7 f
. l l
l recerat Negister / Vol. 57. No. 09 / Thursday. May 7.1992 / Rulee and Regulatione 19537
/J. //ecry duty /#ase/ Eq/ncs. No, Vll. Complienes With the Regulatory informstlan. l.abeling. Molor vehicle Standard Flem!!4tify Act pollullon. and Reporting and
)
Reductions in NO, emissions for Under section DOS of the Regulatory recordkeeping requirements. l ll!) des presently being achfeved as a Flemlbility Act, the Administrator is Deted: April 22.1982. result of the 8.0 b/138tP hr NO, sinndard required to certify that a reguistion will Wmtara K.Reilly, will continue to be realized through the not have e significant adverse economic 1P07 model year. When the 5.0 g/UllP hr impact on a substanttal number of small Admin /strotve. NO. standard was promulgated in 1985, business onlltles or lo perform en inr Implementation in the 1991 model analyste of such Impact.There will not ApptNois to ParAMDLs.-TAsts or year, the anticipated discounted be a significant impact on a substantial CHANots to et MADE To VAntous emissions reductions were number of small business entitles due to SECTioNa oF 40 CFR approximately 0.40 tons per heavy. duty the heavy duty NO, standard since none diesel engine over the usefullife of the of the manufacturers which willbe seden chaace Puun enslac. affected by these regulations are email j Since msnfecturers are already N'" - complying with the 5.0 g/DlIP.hr NOe business Irnpacts from theentitles. changesNorto thewill there be such 1-Q d!asel sinndard, carryover of the standard will fuel quellty provlslons. Although EPA
. saw ' n=e ame sman so.rpu, eennem or renner i not impose any now costs on had determined that en extension was enempies enenmon.
manufacturers or users of vehicles equipped with complying engines. advisoble to rnitigate the effect of the dieset fuel qualliy regulellons on small
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1 refiners se part ofits August 31.1990 V.Statulory Authority so.tMe. M. pereysph ndemaking. Congress has determined to onetei. ist eemere l 1 The statutory authotlty for the that desulfurlantion allowances will be a g* standards being implemented Indny are " "8 ' I "" 8"
** " " " " " " ' Ich 'wo*hr contained in the folinwin8 secilons of eettify that th'e rules contained inthis **d **
lho Ctcun Air Act as amended: Section paene'* spas I l 2n2 for the llDE NO. sinndard and the final rule will not have an adverse 44 W to I dicani test fuel sone:flention, and acclinn econorric frnpact on e substantial
- 8***** ""* C*
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'" *******~3'* l 211 far the highway dlovel fuel sulfu, t r'ed s'e Aos samens cenwi standa rd. V!!1. Reporting and Recordkeeping ** w er m e*ns an. sp4W j
VI. Administrative Designetton and "" E 8"" ^8d N0* *****"" Regulalory Analysis Under the Paperwork Roduellen Act *"d*'8- 8 l of 1Da0, 44 U.S.C. 3501 et sog.. EPA must %$d* gg 'g' {
- 4 , )
Under Executive Order 12201. EPA nei e,n mee, i obtain OMD clearance for any activity t.secean cenni must Judge whether a regulation is enance i "mnlor" and therefore subject to the that willinvolve collecting substantlelly at t 13- *coeaf booynpNesi the same Informstlon from 10 or more RM 88"'** * ** *"*'- requirement that a Regulatory impact ' non. Federal respondente. This final nde s EN ny erporapNess Anulysis be prepared. Maler regulullons does not create any new informellen espm spusscana enor. havc nn annual effect on the economy to requirements or contain any new a noenen tmaaes coawt nucos of $100 million have a significant information collection activities, s u sis. wenst traorspretal adverso impact on enmpellllon. 889 M ****'*S*** *"*'- Investment, employment or innovation IX. ludicial Review or result in a major price inernase. The Under section 307(b)(1) of the Cloon twa elements of this rulamsking Air Act. EPA hereby finds that those For the reasons set forth in the parknge. individually and collectively. regulations are of national applicability, prosmble. parts to aad 60 of title 40 of do not constitute malor rules according Accordingly. ludicial revlew of thle the Code of Federal Regulations are to the established criteria. One of the scilon le avalleble only by the filing of a smonded as follows: elements.the removalnf the extension petition for review in the United Sistes for small refiners, merely shortens the sels for the Ulstrict of PART 40-REQULATl0Ns CF FUEL.S time for comp!!ance with current ndes Court ofCApfreuil within 60 days AND Columbia of Futt ADDITIVES : for a small number of compnnles.The publication. Under section 307(h)(3) of seennd element. the entrynver hnavy. the Act, the repirements whleh are the g,.llis Authority citation for part 80 duty ongine NO, standard. will impose sublnct of today's notfee may not be continun to read as followst no new cosis since manufaClurers are challenged lnter 16 ludlclal proceedings Authertly $M1 tens 114. It1[ct,21tlhj and alrendy enmplying with the sinndard. brought by epa 1o enforce these sottslef the Clean Air Act as amende L 42 Thorofore.1 have determined that this requirements. Its C mt.ms(s) m@) and mal. final rule does anni constitute a " major" rnaulnlinn and no Regulatory Impacts 1.!st of Subjects i40.3 (Amendedl Analysis hus been prepared. # CM forf Atl 2. Sectlan 30.2 is amended by Th!s regulation was sul mitted to the removtrip and reservinit paragraph (bb). Fuel additives. Casoline. imports. Office of Manatomont nnd fledant labeling. Malor vehicle pollution. 3. Sootion D0.201 nmonded by (OMII) for rnvlow as enquired by Panellip. and Reporting and revising paragraph (n), by remnving Emneutivn Ordnr 122n1. Any wrliten reentdkonping requirements. salating parnaraph (c). by redeslanating enmments from OMI) and any EPA partigraphs (d) and (e) as parnstraphs (c) rnsponse to those enmments have bonn # Mi M 88 and (d) respectively, and by ravising the placed in ihn public docket for this Administrative practice and newly deslaneted parngraphs ici anti rulamnkins. prncedura, confidentlnl business (d). to read as follows' s.31e m railholgtm MAY. 2.lMe.iln 47(X).l'hfT .[10.30) 4 30 02 .
1 "Ettelosure 1 to TXX-4/.@4 Page 5 of 7
. . . . . , . s g . . .... . . . s. ,
- u i. .u. i*u. ou I a nursuny. May /. wa / Mules and Hegulallons I so.2e controte and proNbitions on the family are derived from everaging, commercially designated as
- Type 2-D" l dieset fuet quality. trading or banking programs, grade diesel, shall be used.
(a) /*roh/biterloct/v/t/es. !!cginning * * * *
- October 1.1993. no person. Including bul 7. Section 80.113.01 of subport D !s AW !
not limited to. refiners. lmporters, dis tributors, ro. sellers, ca rriers, retallere amended by revising paragraph (b)(2) to nem ,E free 2-0 read ee follows: No, or wholesale purdasers consumers l sha!! manufacture. Introduce into I es.113-91 ruet spectacatlees, e,,,
,_,,_,, o, ,3 ,,,,, ,pg commerce, sell. offer for sels. supply. Number. I
*** ce m dispenso. offer for supply, or transport fli M7s - a&4 1 any diesel fuel for uso in motor vehicles unless the diesel fuelis free of visible (2) Petroleum fuel for diesel 1
meeting the following specifications, or ggvehicles evidence of the dye 1.4.dlnikylamino. substantially equivaloni specificallons isp 1 oss .. 340-400 anthrnquinone and has e cetone Inden approved by the Admintstrator. shall be rel_ -._ used in exhaust emissions testing.m 18 Pct 1-- Dee_ tartt-204g 400-4 of ni! cast 40 or a maximum aromatic content of 38 volume percent. and a grade of petroleum fuel recommended P""'
,y,,,,,,,, gg .,37 si ,
sulfur percentage. by weight. no greatog by the engine manufacturer, so n,. w oos 4to.s.o I than 0.c3 percent, commercially designated as ' Type 2-D" pou grade dlesel. shall bo used. r,ci.- 0 43 (cl1.hh///tr. I.lablitty for violations of pains. 1 paragraph (a) of this section shnll bo #"M rCI 8383 3* i
"" i dolcrmined according to the provisions ofI M M nwgod Trps 3-D EP 7 p eto-sso (d)l'entelth s. Penalttes for violations ro tort.1-365 6)
C*iam OseWy *APl . 0297 32-D of purngraph (a) of this sec.tlan shall be Del 3 - *2 M tois sunur.. act _ D2str o o3 0.cs l dotnrmined according to the provislens of j 00.5. oi.N' "f[,",*,,*.
- tanee: i,a 18P - Y De4 .. 3d0.400 Aromanos, pct 01313 . tr 1 30.31 IRemovedt res (171.t ro4.4n em
- 4. Parl a01s amonded by temoving "' T-- - coe_ aosaso p,un. ___ oi s i . .. i.:
POM l U 3I. rC) (204.4 237A3 NeoMb enee. So pct. T- Dee . 470-44o opsg PART 88-CONTROL OF AIR pent n.e,$m, y oes.,,_ 13e POLLUTION FROs4 NEW AND IN-U5g rei_ - - . . (242.3-rea rt m., MOTOR VEHICLES AND NEW AND IN. " " '
- O"~ ' ""*38 rQ - 858 83 USE MOTOR VEHICLE ENGINES:
#"' ** *"# ~~"~ ~~
0 01 - (2e3.3-332 21 ceg. ' CERTIFICATION AND TEST EP 1 coe sto oeo sio6m PROCEDURES rm_ catt 3ssJ1 0,evav art , 0247 6.The authority citation for part 86 f **l **dr- Pet - 02sas 22 37 o.os-o.t a in w. r.nntinuos to road as follows: " ****** * * * *
- Aviliedip r.ecs. 2nt.103, son 2no. 2c7. 2nn. 9. Sectinn 80.1313-91 oI aubpori N la 21s.tia nnd XHlainflho Clon Air Act.no hemsuca. pct _ Ot3fe #7 emended by revising paragraph (b)(2), to nmended: 42 ILILC. r&21. ?s12. .*l?t "**
Oh road n8 followst r823.754t. 7642. r&4e. 7650 and 700to(al. a n. N N" 8'** l 86,1313 01 Fuel specifications.
- n. Sccilan 50.004-11 of subpart A is *w s. , , , , ,
amended by revising paragra *- (n)(1)(lli),lo read as Inilows: ph ,, ,,g,,,,,, {g..,
., ,3,
"" 2) Potroleum fuel for diesel engines SE
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le8.094-1t Emissten standards ter 1994 viscoiny, F mcoling the specificallons in Table ND1-and la ter rnedet year diesol nesvy-#Uly eena. 2. or substantlally equivalent engines. sto6n specificatione approved by the (n)(1) * * * '""*'"*" Administrutor. shall be used in exhaust (111) Oxidus o/n/tengan. ( A) 8.0 grams emissions icetteg.The grndo of per brnko horsopower. hour ll.it grams . . . . . Petroleum fuel used shall be par megalnulo). as measured undar commercially designated as ' Type 3.D" trnnslant operating ennditions, 8. Section 20.113-04 of subpart D la amended by revising parsgraph (b)(2) to grade dlcsol fuel oncept that fool (11) A manufacturer may elect to commercially danlannled as ' Type 1-D,, rend as follows include any or all ofIls diesel heavy. grade diosol fuel may be substituted duty engine families in any or all of the i84.113-94 Fuel opeelttoarens. provided that the manufacturer has NUs nyernalng. Itad:ng, or linnking * * * *
- submitted evidence to the Administrator proarnma for henvy duty ensinas, within [h) ' *
- demonstratins to the Administrator's the rostrictiona descrlhed in I an.004 18. (2) Poiroleum fuel for diesel vehiclos sellsfaction that this fuelwillbe the if the manufacturer elects to include moellen the followins specifloations, or predominant in use fuel. Such evidence enginn familles in any of thnee substantlntly equivalent specillcations could include such thinge as enples of programs, the NUs Ela may not approved by the Administrator, shall be signed contracts from customers nar nod n.0 arams per brake horsepnwar-used in exhaust emisalons losling. no indicating the Intent to purchase and una hour (2.2 grama por meanjmilo).This Armla of petroleum fuel recommended ' Type 1-D" Rrnde diesel fuel no the calling value opplins whether credits for by the engine manufacturer. Primary fuel for use in the ensinos or s.)ltww m 24 tutu w ktA v.g .ts.3tal 4700.I'MT [10,00] 4 30 02
Unclo:ure 1 t o TXX-%0" 4K t Pne 6 of 7 %%,
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4038:Inctnese in theprobation of poltryholders lasured under the NFIP IFR noe. st. cost ru.d s.a.ct;(4s ami edditional promium for flood Insurance directly by the Fedetal Government o w ne oc a ss w.m policlos issued on properties located in through its servicing contractor (NFIP
,,__ _ ., . _ , communtiles which ero on prohallon direct business).%e proposed rule also and other techn! cal or editorial changos, contelnod amendments relating to FEDERAL EMERGENCY Mds finst rule is necessary (1)10 revision to the SFIP terms perimining to MANAGEMENT AGENCY eltrninale the administrative burden the deductibles for those flood Insurance awportenced by lasurance agents and policles lesued or renewed on and after 44 CFR Paris 89. 61,82, and 78 the NFIP servicing contractor bitt:ause of January 1.1002, whleh are rated using RIN 3067.A070 the paperwnrk and record keeping the subsidized to106.l.o "chargnable involved with the duct comminion reto reto" established pursuant to sectione National Flood (neurance Program system and (2) to effect an increase in 1300 (s)(1) and (e)(1) and 1336(b)(1) of Coverage and Sales the revenues in the National Flood lhe National Flood insurance Act of Insurance Fund, from which all 1 Dea. as amendod. and 1o revtston of the aoswcy: FederalInsurance expenses for operation of the NFIP are probation additional premium for flood Administra tion. FFM A. derived.These changes are intended to insuranco policles issued or renewed on Actions: Finn! rule. Schlevs a gecater administrellve and properilot lor.nted la communities which euumany:This final rule amends the fiscal effectiveness in the operation of are placed on probation on and after the NFIP and lessen the ht.alene on janus'I 1.1991 Natlanal Mond Insurance Program (NFIP) regulatione dealing with flood 'P" No comments were received br kers [.peducers Petty lasur,anos egente and
*) who are selling concerning the comm!ssion changes or Insurance coverago. premtumn. and NFIP Diroet policies. the Incros se la the proballon additional commlulons for agents, including revisions to the Standard Flood ErrtcTivE D ATel %le rule is effecllVe oremium for flood insurance policles insurance Polley ($FIP) forms and October 1.1901 lasued or renewed on properties locnted provisions. The amendmenta involve FOR FURYMtR IW6:4 stat 1010 CONTACTI In Communllles placed on probation.
revision to tho commissions pald te Donald t. Collins. Fedorel Emorlency Derefore. thoce rovisione ere properly insurance agents and brokers Management Agency.Federellnaurance tacorporated into the finst rule as l" producers") solling flood insurance Administration. 600 C Street. 8W., proposed, except that the effective date polkies issued by the NFIP through its Washington, DC 2047L (202) 646 3413. for the probation incromu has boon eorvicing cnntractort increase in the sWM8MelrTARY IWO4sAAtiOsc On changed to October 1.1001The deductthles (building and contents. September 18.1981. FEMA pub 11sked in affative date nf the commlnton aaperstoly) for those flood Insurance the Todarsi ategleter. 68 ML 407S4, a chenana, which was not mentlened in pollt.tes which are rnted using the ' proposed ruin enntnining amendments to the proposed rule. le also October 1. subakt#xed rates.l.o "charpenble rataa". the NFIP regulations dealing wtth the 1991 r sinhlishnd pursuant to sections 130s commlastons paid in property insurance %e only comment recalved during the (nitti and (allt) nnel 1330(bl(1) of the agents nral htokers (" producers") for the 00. day coanmoat period was from an National Finod lasurnnce Act of tona,as procurement of nsw flood insurance associatton concerned with flood pintn amended 42 U.R.C. 4018 and 42 tl.A.C. policies, and renown!s thereof, on behalf manngernent lasuss.%c association IMirrPs9 m2 Hot xtm.M AY.e2.t L21iftfi 4700fblT 110.30b 440 91
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Environmental Protection Agency 5 ao.30 cation shall be deemed sufflctent evi- (c) Liability. Liability for Ylolation8 dence of compliance providod it is not of paragraph (a) of this section shall be cont,radicted by specific evidence, such determined according to the provisions of $ 80.30. bse testing party hasresults, and provided no other reasonable basis that(d) Penalifes. Penaltiss for violations of paragraph (a) of this section shall bo to betteve that the facta stated in the determined according to the provielons certification ar1e inaccurate. In the case of a violation alleged against a re. of 5 80.6. udl outlet or wholesalo purchaser- I66 FR 34138. Aug. 21.1990, ae amended at 5'l consumer facility, auch certification FR 19537, May 7.19921 shall be deemed an adequate defense for the recaller or wholesale purchaser- 180.30 Limbt!!ty for violations of dicact consumor, provided that the retaller or fuel control and prohibitions. wholesale purchaser consumer is able (a) Violations at refiners or importers to show certificates for all of the gaso- facilities. Where a violation of a diesel i line contained in the storage tank fuel standard sot forth in 580.29 is de-found in violation, and. provided that tected at a refinery or importer's fact!- the rota11er or wholesale purchaser- ity the refiner or importer shall be ; consumer has no reasonable basis to deemed in violation. believe that the facts stated in the cer- (b) Violations at currier facilities. i tir! cations are inaccurato. Where a violat. ion of a diesel fuel ' i (54 Fn 11866. Mar. 22,198e: H FR 27017. Ane s andard set ,forth in 590.29 la detected at a carrier s facility, whether in a U.19A9. sa amended at 66 Fn 64711. Dec.12. 15; S4 FR 14484. Mar.17,19931 transport vehicle. In a storage facility, ) or elsewhere at the facility, the follow. 1 160.29 Controle and prohibillons on ing parties shall be deemed in viola-diesel fuel quality. tion: (a) Prohielded activitics. Beginning Oc- (1) The carrier, except as provided in paragraph (g)(1) of this section and tober 1* 1993* no person
- including but (2) ,l'he refiner or importer at whose l
not limited to. refiners, importers, dis-refinery or import facility the diesel l tributors, re-sellers, carriers, retallers fuel was produced or imported, except l nr wholesale purchasers-consumers a.s provided in paragraph (gX2) of this l 4 hall manufacturo, introduce into com' section. I merco, sell, offer for sale, supply, dis- (c) Violations at branded distributor or l pense, offer for supply, or transport reseller facilities. Where a violation of a ' any diesel fuol for use in motor vehi* diesel fuel standard set forth in 160.29 cles unless the diesel fuel is free of viel- is detected at a distributor or reseller's ble evidence of the dyo 1.1- facility whloh is operating under the dialkylamino-anthraquinone and has a corporato, trade or brand name of a re-cetano index of at least 40, or a maxi- finer or any of its marketing subsidl. mum aromatio content of,30 volume artes, the following parties shall be i percent, and a sulfur percentage, by deemed in violation: l weight, no greater than 0.06 percent. (1) The distributor or reseller, except (b) Determination of compliance. Any as provided in paragraph (g)(3) of this diesel fuel whloh does not show visible section: evidence of being dyed with 1,4- (2) The carrier (if any), if the carrier dialkylamino-anthraquinone (which caused the diosel fuel to violate the has a characteristle blue-green color in standard by fuel switching, blending, diesel fuel) shall be conalderod to be mislabeling, or s.ny other means; and available for use in diesel motor vehl- (3) The refiner under whose cor-cles and motor vehicle engines, and porate, trade, or brand name (or that of shall be subject to the prohibitions of any of its marketing subsidiaries) the paragraph (a) of this section. Compil- distributor or reseller is operating, ex-ance with the standards listed In para- cept as provided in paragraph (g)(4) of graph (a) of this section shall be deter- this section. mined by the use of one of the sam. (d) Violations at unbmnded distributor yllng methodologica specified in appen. facilitiss. Where a violation of a diesel dix 0 to this part. , ' rt 'uel standard set forth in 180.29 la de-709
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j ENCLOSURE 2 TO TXX-94099
-26 CFR PARTS 47.AND 48 IRS REGULATIONS ON DIESEL FUEL OIL-l l
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Enclosure 2 to TXX 04044
- Page a of 3 68304 Federal Register / Vol. 58, No. 246 / Monday, December 27, 1993 / Rules and Regulations !
Abandonment of Secured Property, and section must furnish to each person 26 CFR Pans 47 and 48 Form 1099-C, Cancellation of Debt, whose name is shown on such retum a rnust be filed. written statement that includes the 85 m
-(2) Afultiple debtors 41)In general. In following information- RIN 1545-AS33 '
the case of a discharge of indebtedness . . (i) The information required by involving more than one debtnt, a retum Amendments to the Temporary Fuel ) under this section must be filed for each paragraph (a)(1) of this section; Floor Stocks Taxes Regulations and debtor that had a debt of $600 or more (ii) The name, address, and TIN of the the Temporary Diesci Fuel Excise Tax discharged. applicable financial entity required io Regulations Under the Omnibus (ii) /omt and severalliability. If file a return under paragraph (a) of this Budget Reconciliation Act of 1993 i multiple debtors are jointly and section; and AGENCY: Internal Res enue Service (IRS), severally liable on an indebtedness, the j (iii) A legend identifym.g the Treasury, i return filed under this section for each debtor must reflect the entire amount of statement as important tax mformation ACTION: Temporary regulations. indebtedness discharged. that is being fumished to the Internal ,
SUMMARY
- Th isdocument contains (3) Use of magnetic media, Any return Revenue Service, and informing the required under section 6050P and this debtor about a possible negligence temporary regulations that amend the section must be filed on magnetic media Penalty or other sanction for failure to temporary regulations relating to the to the eatent required by section 6011(c) report taxable income. fuel floor stock s taxes (TD 8498) and the reguIations thereunder. A Published in the Federal Register on (2) Furnishing copy of Form 1099-C.
failure to file on magnetic media when November 29' 1993 (58 FR 62526) and The requirement to provide a statement " ' required constitutes a failure to file an to the debtor will be satisfied if the '
- f) p'u lishe nformation return under section 6721. 84 the bd r e st applicable financial entity furnishes on November 30 1993 (58 FR 630 91 c pyB f the Form 1099-C or a The amendments allow diesel fuel dyed 11 e) t fil re r i mag t\c" substitute statement that comph,es with media may request permission to do so past the terminal rack to quahfy for under applicable regulations and the requirements of the current revenue exemption from the floor stocks tax and revenue procedures. pr cedure for substitute Forms 1099. modify the requirements for dyeing of J (4) TIN solicitatmn requirement--(i) (3) Time and place forfurnishing diesel fuel destined for nontaxable uses l
In generol. All reasonable efforts must statement. The statement required by They affect producers, mark eters, and : users of diesel fuel. be made to obtain the TIN of the person this paragraph (e) must be furnished to whose indebtedness is discharged. For
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the debtor on or before January 31 of the EFFECTIVE DATE: These regulations are this purpose, the TIN may be obtained year following the calendar year in effective January 1.1994. l at the time the debtor incurs the debt. which the indebtedness was discharged. roR FURTHER INFORM ATION CONTACT: ! If the TIN is not obtained prior to the The statement will be considered Edward Madden (202) 622-4537 (not a i time the debt is discharged. the TIN fumished to the debtor ifit is mailed to toll-free call). must be re uested of the debtor for the debtor's last known address. SUPPLEMENTARY INFORMATION-purposes o meet ng the requirements of g P' g g this section. , . Backgmund (ii) Afonner of requesting TIN. A TIN to comply with the requirements of this request made after the debt is section are provided in sections 6721 Floor Stocks Tax die. charged must clearly notify the through 6724. The Omnibus Budget Reconciliation I debtor that the Internal Revenue Service fg) Effective date. This section applies Act of 1993 (Act) imposes a floor stocks i mquires the debtor to furnish its TIN. to discharges ofindebtedness after tax on diesel fuel that is held by any ] and that failure to furnish such TIN December 31,1993. person at the first moment of January 1. l t,ubjects the debtor to a $50 penalty 1994. if (A) no tax was imposed on the imposed by the Internal Revenue PART 602-OMB CONTROL NUMBERS fuel under section 4041(a) or 4091 of the Service. No particular form is required UNDER THE PAPERWORK Internal Revenue Code as in effect on to schcit a TIN. A request made on REDUCTION ACT December 31,1993, and (B) tax would I orm W-9 satisfies the reasonable have been imposed by section 4081 as efforts requirernent of this section. A Par. 3.The authonty citation for part amended by the Act, on any prior T' "rovided under this section is not 602 continues to read: removal, entry, or sale of the fuel had t' ed to be c ertified under penalties secti n 4081 applied to the fuel for Authority: 2611 S C. 780s of J'enury periods before January 1,1994. The rate (5) RetordAceping regmrements. Any { 602.101 (Amended] of the January 1,1994,000r sto( ks tu applicable financial entity required to in 24.4 cents per gallon. file a return with the Internal Revenue Par. 4. Section 602.101(c) is amended The temporary floor stocks tax Service under paragraph (a) of this by adding "1.6050P-1T .1545-1419" regulations provide an exception to the section must alt.o retain a copy of the in numerical order in the table. January 1,1994, Door stocks tax for return, or have the abihty to reconstruct Margaret Malner Richardson. diesel fuel that satisfied the the data requimd to be included on the commmioner ofInternoinevenue requirements of section 4082 (relatmg to retum under paragraph (a)(1) of this exemption from the diesel fuel tax for section, for at least four years from the APpmved. Dnember 13.1991 dyed fuel) at the time the diesel fuel w as date such return is required to be filed Leslie samuel 5- removed from the terminal. under paragraph (a)(3) of this section. Assistant Seuvrary of the Treasury . a b.csse Tan Exceptmn for (e) Hequ rement fofurnish IFR Doc. 93-31308 Filed 12-23-93. M 4s aml statement-41)In general, Any IhP0 IUCE w ,m, a m , apphcable financial entity required to The Att also provides, effective file a retum under paragraph (a) of this January 1,1994, that diesel fuel that is
. Enclosure 2 f.o TXX-94099 p 3 gp 3 . , , , . - , , .
.i se- i . Federal Register / Vol. 58, No. 246 / Monday, December 27, 1993 / Rules cad Regulations 6830S determined to be destined for a PART 47-FLOOR STOCKS TAXES (iii) Any other dye of a type and in a nontaxable use is not subject to tax ifit concentration that is approved by the is indelibly dyed in aaordance with Paragraph 1. The authority citation Commissioner.
regulations prescribed by the Secretary, for part 47 continues to read in part as (2) * *
- The temporary diesel fuel tax follows: (i) The dye red di ezo (Color index regulations prescribe the type and Authority- 26 U.S C. 7805 * *
- Solvent Red 164) in a concentration of concentration of dyes that are to be used at least 5.6 pounds of active ingredient to dye diesel fuel. $47.b4T (Amended] (exclusive of the solvent) per thousand
.. Par. 2. Section 47.3-6T(a) is amended barrels of diesel fuel; or Explanation of Provtssons by removing the language "Section" and . . . . .
Floor Stocks Tax adding in its place "Except as provided Approved: December 16.1993. This document removes the in 5 47.3-7T. section"- Margaret Milner Richardson. requirement that diesel fuel be dyed at Par. 3. Section 47.3-7T is amended by commissioner ofloternal newnue. Ihe time of its removal from the terminal revising paragraph (b) to read as follows: gg;, 3,,3,, to be exempt from the floor stocks tax. $ 47.3-7T Exception to the January 1, Assistant Secretary of the Treasury. Thus, d:esei fuel that meets the 1994, floor stocks tas (tamporard. (FR Doc. 9b3t405 Filed 12-23-93; 8 45 aml requirements of $ 48.4082-1T[b) of the . . . . . , goo, og temporary regulations but is dyed past (b) Exception for dyedfuel. He the terminal rack is not subject to the January 1.1994, floor stocks tax does January 1.1994, floor stocks tax. not apply to diesel fuel that satisfies the DEPARTMENT OF TRANSPORTATION Dwsel Fuel Excise Tax; Exception for dyeing mquirements of S 48.4082-1T(b) Dyed Fuel of this chapter by March 31,1994, or by Coast Guard This document modifies the the time the fuel is sold by the person holding the fuel at the first moment of 33 CFR Part 165 l description of the tTr exempt highof required to be used Januar 1.1994, the blue dye whichever is earlier. RIN 2115-AA97 , Thus, (or example, diesel fuel held by suIfur dieseI fuel and the type of red dye COTP Los Angeles-Long Beach, CA a heating oil retailer for sale for use as required to be used for exempt low Regulation 93-013 sulfur diesel fuel. It also modifies the home heating oil is exempt from the concentration of blue dye allowed by km fth AGENCY: Coast Guard. DOT. the temporary regulations for a h' d d 6e ACTION: Fmal rule: cancellation, transitional period. fuel and the fuel satisfies the requirements of 5 48.4082-1T(b) of this suuuaRY:The Coast Guard is cancelling > Special Analyses chapter- the following safety zones: 33 CFR It has been determined that this PART 48-MANUFACTURERS AND 165JM N was estaWshed Treasury Decision as not a significant RETAILERS EXCtSE TAXES Febmag 9. M fa the cleanup eUon regulatory action as defined in in response to the T/V American Trader Executive Order 12866. It also has been Par. 4. The authority citation for part oil spill: 33 CFR 165.1113 which was determined that section 553(b) of the 48 continues to read in part as follows: established April 19,1989 for the Administrative Procedure Act (5 U.S.C. Authonty: 26 RSC 7805. . . construction of Pier J in the Port of Long chapter 5) and the Regulatory Flexibility Beach; and 33 CFR 165.T1128 which Act (5 U.S.C. chapter 6) do not apply to Par. 5. Section 48.4082-1T is was established May 11,1983 around these regulations, and, therefore, a amended by revising paragraphs (b)(1) Oil Pittform Esther in San Pedro Bay, Regulatory Flexibility Analysis is not and (b)(2)(i) to read as follows: California to protect vessels from required. Pursuant to section 7805(f) of 6 48.4082-tT Dioeel fuel tax; exernption hazards associated with its construction. the Interns) Revenue Code, these (temporary). Each of the above safety zones was temporary regulations will be submitted . . . . . meant to be temporary in nature, and to the Chief Counsel for Advocacy of the (b) Dyeing and marking are now, no loogw necessan Small Business Administration for requirements-(1) Dyeing; high sulfur EFFECTIVE DATES: All three safety zones comment on their impact on small fuel. Diesel fuel that is required to be will terminate January 26,1994. business. dyed blue pursuant to the FOR RJRTHEH NOFORIAATION CONTACT: Drafting Information Environmental Protection Agency's high LTJG K.leigh Johnson, Port Operations sulfur diesel fuel requirement (40 CFR Department. Marine Safety Omco Los P"" te wa ulat is rd 80.29) satisfies the dyeing requirement Angeles Long Beach, at (310) 980-4454. M den. Office of the Assistant Chief f this paragraph (b) only ifit contains- supetssENTART INFORISATION: A Notice Counsel (Passthroughs and Special (i) For periods before April 1,1994, of Proposed Rulemaking (NPRM) was Industnes). However, other personnel the blue dye 1,4 dialkylamino- not published for this regulation from the IRS and Treasury Department anthraquinone in a concentration of at because the need for these safety zones participated in their development. least 1.2 pounds of active ingredient has long since poseed. No adverse (exclusive of the solvent) per thousand comments are expected. List of Subjects in 28 CFR Parts 47 and barrels of diesel fuel and 48 (ii) For periods after March 31.1994 DraRing htion - Excise taxes. Reporting and the blue dye 1.4 dialkylamino- ne drafters of this ivgulation are recordkeeping requirements. anthrnquinone (Color Index Solvent LTJG K.leigh Johnson, project officer, Blue 98) in a concentration of at least to Marine Safety Office Los Angeles-Long Amendments to the Regulations pounds of active ingredient (exclusive Beach and LCDR Craig Juckniess. Accordingly,26 CFR parts 47 and 48 of the solvent) per thousand banels of project attomey, Eleventh Coast Guard are amended as follows: diesel fuel: or District legal Office.
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i l l 1 I i i ENCLOSURE 3 TO TXX-94099 i I
. i INTERNAL REVENUE SERVICE NOTICE 94-21 FEBRUARY 18, 1994 i
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o-Enc.Losure 3 to TXX-94099 Page 2 of 4 Part III - Administrative, Procedural, and Miscellaneous Diesel Fuel Tax; Notice Requirement, Section 6714 Penalty, and Dye Concentration Notice 94-21 The Omnibus Budget Reconciliation Act of 1993 made significant changes to the diesel fuel excise tax, effective January 1, 1994. A principal feature of the new law is the use of dyes to differentiate taxed and untaxed diesel fuel. On November 30, 1993, temporary regulations were issued to implement these changes (T.D. 8496; 58 FR 63069). Those regulations were amended on December 27, 1993 (T.D. 8512; 58 FR 68304). This document provides guidance relating to the dyed diesel fuel notice required by the regulations and the application of the penalty imposed by section 6714 of the Internal Revenue Code in certain circumstances. It also announces that the regulations releting to dye concentrations will be amended. The dved diesel fuel notice recuirement Section 48.4082-2T(a) of the Manufacturers and Retailers Excise Tax Regulations requires that a notice must be provided to buyers of dyed diesel stating: DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE. Because diesel fuel and heating oil are essentially the same product, sellers of heating oil may add language to that required in the notice indicating that the dyed diesel fuel is also heating oil. For example, sellers of
, Encibsure.3 to TXX-94099
' Page.3 of 4 heating oil may insert "(BEATING OIL)" immediately after " DYED DIESEL FUEL" in the required notice.
The section 6714 penalty Section 6714 of the Code provides that if any person willfully alters, or attempts to alter, the strength or ' composition of any dye or marking done pursuant to section 4082 in any dyed fuel, then such person shall pay a penalty in addition to the tax (if any). The amount of the penalty is the greater of $1,000 or $10 for each gallon of the dyed fuel involved. The Internal Revenue Service will not consider the strength or composition of the dye in diesel fuel to have been altered if:
- 1. Diesel fuel that is dyed in accordance with the
- regulations is blended with any undyed liquid (such as kerosene) and the resulting product continues to satisfy the dye strength and composition requirements of the regulations.
- 2. Diesel fuel that is dyed in accordance with the regulations is blended with any other liquid (such as kerosene) that contains a dye of the strength and composition required for tax-exempt diesel fuel under the regulations.
- 3. Low-sulfur diesel fuel that is dyed in accordance with the regulations is blended with high-sulfur diesel fuel that is dyed in accordance with the regulations. (Taxpayers should note, however, that Environmental Protection Agency rules prohibit the use of high-sulfur diesel fuel in motor vehicles.)
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Eaclp ure 3 to TXX-94099
}Page 91 of 4 a
Dve concentration Section 48.4082-1T(b)(1) of the regulations will be amended to provide that diesel fuel that is required to be dyed blue pursuant to the Environmental Protection Agency's high sulfur diesel fuel requirement (40 CFR 80.29) satisfies the dyeing requirement of 548.4082-1T(b) only if it contains-- (i) For periods before April 1, 1994, the blue dye 1,4 dialkylamino-anthraquinone in a concentration of at least 1.2 pounds of active ingredient (exclusive of the solvent) per thousand barrels of diesel fuel; (ii) For periods after March 31, 1994, and before July 1, I 1994, the blue dye 1,4 dialkylamino-anthraquinone (Color Index Solvent Blue 98) in a concentration of at least 4 pounds of active ingredient (exclusive of the solvent) per thousand barrels ] of diesel fuel; (iii) For periods after June 30, 1994, the blue dye 1,4 dialkylamino-anthraquinone (Color Index Solvent Blue 98) in a concentration of at least 10 pounds of active ingredient l (exclusive of the solvent) per thousand barrels of diesel fuel; or j i (iv) Any other dye of a type and in a concentration that has ! been approved by the Commissioner. I Draftina information ; The principal author of this notice is Frank Boland, Office of Assistant Chief Counsel (Passthroughs and Special Industries). For further information regarding this notice, contact Mr. Boland on (202) 622-3130 (not a toll-free call). {}}