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TREAS/IRS RIN: 1545-BI98 Publication ID: Fall 2016 
Title: Lignite Exemption Under Section 4121 
Abstract:

This guidance will update and clarify the regulations under section 48.4121-1 regarding the exemption from the excise tax on coal for lignite.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 48   
Legal Authority: 26 U.S.C. 4121    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2017 
Additional Information: REG-141713-09 Drafting attorney: Rachel S. Smith (202) 317-6855 Reviewing attorney: Stephanie N. Bland (202) 317-6855 Treasury attorney: CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Rachel Sarah Smith
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6855
Email: rachel.s.smith@irscounsel.treas.gov