# Excise Taxes; Definition of Highway Vehicle
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Extension of time for comments and requests for a public hearing.
**SUMMARY:**
This document provides notice of an extension of time for submitting comments and requests for a public hearing concerning the notice of proposed rulemaking relating to the definition of a highway vehicle. This document extends the period for the submission of comments and requests for a public hearing to December 4, 2002.
**DATES:**
Written or electronic comments and requests for a public hearing must be received by December 4, 2002.
**ADDRESSES:**
Send submissions to: CC:ITA:RU (REG-103829-99), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 5 p.m. to: CC:ITA:RU (REG-103829-99), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit electronic comments directly to the IRS Internet site at *http://www.irs.gov/regs.*
**SUPPLEMENTARY INFORMATION:**
On June 6, 2002, a notice of proposed rulemaking (REG-103829-99) was published in the *Federal Register* (67 FR 38913) relating to the definition of highway vehicle requesting submissions of comments and requests for a public hearing on September 4, 2002. The deadline for submitting comments and requests for a public hearing is extended to December 4, 2002.
Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel, (Income Tax and Accounting).