Rev. Proc. 83-13

Section 1. Purpose

The purpose of this revenue procedure is to modify Rev. Proc. 80-19, 1980-1 C.B. 628, amplified by Rev. Proc. 82-17, 1982-1 C.B. 462, which specifies the method under which tire manufacturers, producers, and importers may determine tire and tube weights on an average weight basis for the purpose of computing the manufacturers excise tax imposed by section 4071(a) of the Internal Revenue Code.

Sec. 2. Background

Under Rev. Proc. 80-19, the Director, Examination Division has the responsibility for approving and terminating average weight agreements. As part of the 1982 reorganization of the Internal Revenue Service, the authority of the Commissioner to execute and terminate average weight agreements was delegated to the Assistant Commissioner (Examination) by Delegation Order 130 (Rev. 2), (effective March 21, 1982), 1982-1 C.B. 341.

Sec. 3. Application

.01 The application required by Sec. 3.01 of Rev. Proc. 80-19 of a manufacturer or importer wishing to determine total weight of tires and inner tubes manufactured or imported and sold by it on the basis of the average weight for each category should now be addressed to the Assistant Commissioner (Examination), OP:EX, Internal Revenue Service, 1111 Constitution Avenue, N.W., Washington, D.C. 20224.

.02 All references in Rev. Proc. 80-19 to the Director, Examination Division are amended to read Assistant Commissioner (Examination).

Sec. 4. Effect on Other Documents

Rev. Proc. 80-19 is modified.

Sec. 5. Effective Date

This revenue procedure is effective March 21, 1982.