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Federal Register / Vol. 70, No.

132 / Tuesday, July 12, 2005 / Rules and Regulations 39923

recapture date is June 30, 2005 under and transfers made before August 13, waters and to protect the security of the
paragraph (c)(1) of this section. GH elects to 2004, are contained in § 1.1363–2 as in Tampa Bay, Florida port infrastructure
use the LIFO method for the inventory and effect prior to August 13, 2004 (see 26 from potential subversive acts by vessels
determines that the FIFO and LIFO values of
CFR part 1 revised as of April 1, 2005). or persons during these fireworks
the opening inventory for GH’s 2005 taxable
year, including the inventory contributed by events.
G, are $200 and $120, respectively.
PART 602—OMB CONTROL NUMBERS
DATES: This rule is effective from 8:35
(ii) Under paragraph (c)(4)(iii) of this UNDER THE PAPERWORK
p.m. on June 24, 2005 through 12:25
section, GH is not required to determine the REDUCTION ACT
a.m. on January 1, 2006. Comments and
FIFO and LIFO values of the inventory on the
■ Par. 3. The authority citation for part related material must reach the Coast
recapture date. Instead, GH may determine
the lookthrough LIFO recapture amount as 602 continues to read as follows: Guard on or before September 12, 2005.
though the FIFO and LIFO values of the ADDRESSES: You may mail comments
Authority: 26 U.S.C. 7805.
inventory on the recapture date equaled the and related material to Coast Guard
FIFO and LIFO values of the opening ■ Par. 4. In § 602.101, paragraph (b) is Marine Safety Office Tampa, 155
inventory for the partnership’s taxable year amended by adding an entry in Columbia Drive, Tampa, Florida 33606–
(2005) that includes the recapture date. For numerical order to the table to read as 3598. The Waterways Management
this purpose, under paragraph (c)(4) of this follows: Division maintains the public docket for
section, the opening inventory includes the
inventory contributed by G. The amount by
this rulemaking. Comments and
§ 602.101 OMB Control numbers. material received from the public, as
which the FIFO value ($200) exceeds the
LIFO value ($120) in GH’s opening inventory
* * * * * well as documents indicated in this
is $80. Thus, if GH sold all of its LIFO (b)* * * preamble as being available in the
inventory for $200, it would recognize $80 of docket, will become part of this docket
income. G’s lookthrough LIFO recapture CFR part or section where Current OMB and will be available for inspection or
amount is $80, the amount of income that identified and described control No.
copying at Coast Guard Marine Safety
would be allocated to G, taking into account Office Tampa between 7:30 a.m. and 4
section 704(c) and § 1.704–3, if GH sold all p.m., Monday through Friday, except
* * * * *
of its LIFO inventory for the FIFO value.
1.1363–2 ............................... 1545–1906 Federal holidays.
Under paragraph (b)(1) of this section, G
must include $80 in income in its taxable FOR FURTHER INFORMATION CONTACT:
* * * * * Lieutenant Junior Grade Jennifer
year ending on June 30, 2005. Under
paragraph (e)(2) of this section, G must Andrew at Coast Guard Marine Safety
increase its basis in its interest in GH by $80. Mark E. Matthews, Office Tampa (813) 228–2191 Ext 8203.
Under paragraphs (e)(2) and (3) of this Deputy Commissioner for Services and SUPPLEMENTARY INFORMATION:
section, and in accordance with section Enforcement.
743(b) principles, GH may elect to increase Regulatory Information
the basis (with respect to G only) of its LIFO Approved: June 23, 2005.
Eric Solomon,
We did not publish a notice of
inventory by $80.
Example 2. (i) J is a C corporation with a proposed rulemaking (NPRM) for this
Acting Deputy Assistant Secretary of the
calendar year taxable year. JK is a partnership Treasury.
regulation. Under 5 U.S.C. 553(b)(B), the
with a calendar year taxable year. J has a 30 Coast Guard finds that good cause exists
[FR Doc. 05–13383 Filed 7–11–05; 8:45 am]
percent interest in the partnership. JK owns for not publishing an NPRM. Publishing
BILLING CODE 4830–01–P
LIFO inventory that is not section 704(c) a NPRM, which would incorporate a
property. J elects to be an S corporation comment period before a final rule
effective January 1, 2005. The recapture date could be issued and delay the rule’s
is December 31, 2004 under paragraph (c)(1) DEPARTMENT OF HOMELAND effective date, is contrary to public
of this section. JK determines that the FIFO SECURITY interest because immediate action is
and LIFO values of the inventory on
December 31, 2004 are $240 and $140, necessary to protect the public and
Coast Guard
respectively. waters of the United States. The Coast
(ii) The amount by which the FIFO value Guard would be unable to effectively
33 CFR Part 165
($240) exceeds the LIFO value ($140) on the ensure safety and security on the
recapture date is $100. Thus, if JK sold all of [COTP Tampa 05–079] navigable waters in the vicinity of the
its LIFO inventory for $240, it would Port during these fireworks events
recognize $100 of income. J’s lookthrough RIN 1625–AA00, AA87
without this safety and security zone in
LIFO recapture amount is $30, the amount of place.
income that would be allocated to J if JK sold Safety and Security Zone; Tampa Bay,
FL For the same reasons, under 5 U.S.C.
all of its LIFO inventory for the FIFO value
553(d)(3), the Coast Guard finds that
(30 percent of $100). Under paragraph (b)(1)
AGENCY:Coast Guard, DHS. good cause exists for making this rule
of this section, J must include $30 in income
in its taxable year ending on December 31, Temporary final rule; request for
ACTION: effective less than 30 days after
2004. Under paragraph (e)(2) of this section, comments. publication in the Federal Register. The
J must increase its basis in its interest in JK Coast Guard will issue a broadcast
by $30. Under paragraphs (e)(2) and (3) of SUMMARY: The Coast Guard is notice to mariners and will place Coast
this section, and in accordance with section establishing a temporary safety and Guard vessels in the vicinity of this
743(b) principles, JK may elect to increase security zone on the waters within zone to advise mariners of the
the basis (with respect to J only) of its Tampa Bay, Florida, including restriction.
inventory by $30. Sparkman Channel, Garrison Channel
(g) * * * (east of the Beneficial Bridge), Ybor Request for Comments
(3) The provisions of paragraphs (b), Turning Basin, and Ybor Channel. This We encourage you to participate in
(c), (d), (e)(2), (e)(3), and (f) of this rule is necessary to protect participants this rulemaking by submitting
section apply to S elections and and spectators from the hazards comments and related material. If you
transfers made on or after August 13, associated with the recurring launch of do so, please include your name and
2004. The rules that apply to S elections fireworks from a barge on the navigable address, identify the docket number for

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39924 Federal Register / Vol. 70, No. 132 / Tuesday, July 12, 2005 / Rules and Regulations

this rulemaking (COTP Tampa 05–079), comply with the instructions of the vessels intending to transit Sparkman
indicate the specific section of this Captain of the Port or his or her Channel, Garrison Channel (east of the
document to which each comment designated representative and must not Beneficial Bridge), Ybor Turning Basin,
applies, and give the reason for each proceed closer than 120 yards, in any and Ybor Channel from 8:35 p.m. until
comment. Please submit all comments direction, from the fireworks launch 9:20 p.m. on June 24, July 1, July 4, July
and related material in an unbound barge located in approximate position 8, July 15, July 22, July 29, August 5,
format, no larger than 81⁄2 by 11 inches, 27°56′28″ N, 082°26′45″ W, without August 12, August 19, August 26,
suitable for copying. If you would like obtaining further permission from the September 4, 2005, and from 11:40 p.m.
to know that your submission reached Captain of the Port or his designated December 31, 2005 until 12:25 a.m. on
us, please enclose a stamped, self- representative. This rule will be January 1, 2006.
addressed postcard or envelope. We will effective from 8:35 p.m. on June 24, This safety and security zone will not
consider all comments and material 2005 through 12:25 a.m. on January 1, have a significant economic impact on
received during the comment period. 2006. The safety and security zone will a substantial number of small entities
We may change this rule in view of only be enforced from 8:35 p.m. until for the following reasons. This rule will
them. 9:20 p.m. on June 24, July 1, July 4, July only be enforced for forty-five minutes
8, July 15, July 22, July 29, August 5, on each of the thirteen listed dates when
Public Meeting
August 12, August 19, August 26, fireworks displays are planned.
We do not now plan to hold a public September 4, 2005 and from 11:40 p.m. Moreover, vessels may still enter the
meeting. But you may submit a request December 31, 2005 until 12:25 a.m. on safety and security zone with the
for a meeting by writing to Coast Guard January 1, 2006. express permission of the Captain of the
Marine Safety Office Tampa at the
Regulatory Evaluation Port Tampa or his designated
address under ADDRESSES explaining
representative.
why one would be beneficial. If we This temporary final rule is not a
determine that one would aid this ‘‘significant regulatory action’’ under Assistance for Small Entities
rulemaking, we will hold one at a time section 3(f) of Executive Order 12866,
Under section 213(a) of the Small
and place announced by a separate Regulatory Planning and Review, and
Business Regulatory Enforcement
notice in the Federal Register. does not require an assessment of
Fairness Act of 1996 (Pub. L. 104–121),
potential costs and benefits under
Background and Purpose we offer to assist small entities in
section 6(a)(3) of that Order. The Office
Downtown Tampa Attractions understanding this rule so that they can
of Management and Budget has not
Association will be conducting thirteen better evaluate its effects on them and
reviewed it under that Order. It is not
recurring fireworks demonstrations in participate in the rulemaking. If the rule
‘‘significant’’ under the regulatory
the Port of Tampa Bay, Florida. This would affect your small business,
policies and procedures of the
rule is needed to protect spectator craft organization, or governmental
Department of Homeland Security
in the vicinity of the fireworks jurisdiction and you have questions
(DHS).
presentation from the hazards We expect the economic impact of concerning its provisions or options for
associated with the storage, preparation this rule to be so minimal that a full compliance, please contact the person
and launching of fireworks. Also, since Regulatory Evaluation under the identified in the FOR FURTHER
the fireworks demonstrations will be INFORMATION CONTACT.
regulatory policies and procedures of
conducted near several major port DHS is unnecessary. The rule will only Small businesses may send comments
facilities, the nature of these recurring be enforced for forty-five minutes on on the actions of Federal employees
events could increase the port’s each of the thirteen listed dates when who enforce, or otherwise determine
vulnerability to possible terrorist fireworks displays are planned. compliance with, Federal regulations to
activities compromising the security of Moreover, vessels may still enter the the Small Business and Agriculture
the port. The recurring events provide a safety and security zone with the Regulatory Enforcement Ombudsman
repetitive and predictable situation that express permission of the Captain of the and the Regional Small Business
persons intending to conduct subversive Port Tampa or his designated Regulatory Fairness Boards. The
acts could use to mask their activities. representative. Ombudsman evaluates these actions
Further, the nature of the repetitive and annually and rates each agency’s
predictable fireworks events could Small Entities responsiveness to small business. If you
desensitize already established security Under the Regulatory Flexibility Act wish to comment on actions by
measures by providing a possible (5 U.S.C. 601–612), we have considered employees of the Coast Guard, call 1–
distraction to those protecting nearby whether this rule would have a 888–REG–FAIR (1–888–734–3247).
facilities. significant economic impact on a Collection of Information
substantial number of small entities.
Discussion of Proposed Rule The term ‘‘small entities’’ comprises This rule calls for no new collection
The safety and security zone small businesses, not-for-profit of information under the Paperwork
encompasses the following waters organizations that are independently Reduction Act of 1995 (44 U.S.C. 3501–
within Tampa Bay: Sparkman Channel, owned and operated and are not 3520).
Garrison Channel (east of the Beneficial dominant in their fields, and Federalism
Bridge), Ybor Turning Basin, and Ybor governmental jurisdictions with
Channel. This rule restricts vessels from populations of less than 50,000. A rule has implications for federalism
entering, remaining within, anchoring, The Coast Guard certifies under 5 under Executive Order 13132,
mooring or transiting the safety and U.S.C. 605(b) that this rule will not have Federalism, if it has a substantial direct
security zone without the express a significant economic impact on a effect on State or local governments and
permission of the Captain of the Port or substantial number of small entities. would either preempt State law or
his designated representative. Vessels This rule will affect the following impose a substantial direct cost of
and persons that receive permission to entities, some of which may be small compliance on them. We have analyzed
enter the safety and security zone must entities: the owners or operators of this rule under that Order and have

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Federal Register / Vol. 70, No. 132 / Tuesday, July 12, 2005 / Rules and Regulations 39925

determined that it does not have of Information and Regulatory Affairs Authority: 33 U.S.C. 1226, 1231; 46 U.S.C.
implications for federalism. has not designated it as a significant Chapter 701; 50 U.S.C. 191, 195; 33 CFR
energy action. Therefore, it does not 1.05–1(g), 6.04–1, 6.04–6, and 160.5; Pub. L.
Unfunded Mandates Reform Act 107–295, 116 Stat. 2064; Department of
require a Statement of Energy Effects Homeland Security Delegation No. 0170.1.
The Unfunded Mandates Reform Act under Executive Order 13211.
of 1995 (2 U.S.C. 1531–1538) requires ■ 2. From June 24, 2005 through January
Federal agencies to assess the effects of Technical Standards 1, 2006, add § 165.T07–079 to read as
their discretionary regulatory actions. In follows:
The National Technology Transfer
particular, the Act addresses actions and Advancement Act (NTTAA) (15 § 165.T07–079 Safety and Security Zone;
that may result in the expenditure by a U.S.C. 272 note) directs agencies to use Tampa Bay, Florida.
State, local, or tribal government, in the voluntary consensus standards in their (a) Regulated area. The following area
aggregate, or by the private sector of regulatory activities unless the agency is a safety and security zone: All waters
$100,000,000 or more in any one year. provides Congress, through the Office of of Tampa Bay, from surface to bottom,
Though this rule will not result in such Management and Budget, with an within the following: Garrison Channel,
an expenditure, we do discuss the explanation of why using these east of an imaginary line connecting
effects of this rule elsewhere in this standards would be inconsistent with point 1: 27°56′31″ N, 082°26′58″ W;
preamble. applicable law or otherwise impractical. south to point 2: 27°56′26″ N,
Taking of Private Property Voluntary consensus standards are 082°26′58″ W; and including Ybor
technical standards (e.g., specifications Turning Basin, Ybor Channel, and all
This rule will not effect a taking of of materials, performance, design, or waters in Sparkman Channel north of an
private property or otherwise have operation; test methods; sampling imaginary line connecting point 3:
taking implications under Executive procedures; and related management 27°55′32″ N, 082°26′56″ W, east to point
Order 12630, Governmental Actions and systems practices) that are developed or 4: 27°55′32″ N, 082°26′48″ W. All
Interference with Constitutionally adopted by voluntary consensus coordinates referenced use datum: NAD
Protected Property Rights. standards bodies. 83
Civil Justice Reform This rule does not use technical (b) Regulations. (1) Vessels and
standards. Therefore, we did not persons are prohibited from entering,
This rule meets applicable standards remaining within, anchoring, mooring
in sections 3(a) and 3(b)(2) of Executive consider the use of voluntary consensus
standards. or transiting this zone unless authorized
Order 12988, Civil Justice Reform, to by the Coast Guard Captain of the Port
minimize litigation, eliminate Environment Tampa or his designated representative.
ambiguity, and reduce burden. (2) Persons desiring to transit the
We have analyzed this rule under
Protection of Children regulated area may contact the Captain
Commandant Instruction M16475.lD,
of the Port at telephone number 813–
We have analyzed this rule under which guides the Coast Guard in
228–2191 ext 8101 or on VHF channel
Executive Order 13045, Protection of complying with the National
16 (156.8 MHz) to seek permission.
Children from Environmental Health Environmental Policy Act of 1969
Vessels and persons that receive
Risks and Safety Risks. This rule is not (NEPA) (42 U.S.C. 4321–4370f), and
permission to enter or remain within the
an economically significant rule and have concluded that there are no factors safety and security zone must comply
does not create an environmental risk to in this case that would limit the use of with the instructions of the Captain of
health or risk to safety that might a categorical exclusion under section the Port or his or her designated
disproportionately affect children. 2.B.2 of the Instruction. Therefore, this representative and must not, in any
rule is categorically excluded, under event, proceed closer than 120 yards, in
Indian Tribal Governments figure 2–1, paragraph (34)(g), of the any direction, from the fireworks launch
This rule does not have tribal Instruction, from further environmental barge located in approximate position
implications under Executive Order documentation. A final ‘‘Environmental 27°56′28″ N, 082°26′45″ W, without
13175, Consultation and Coordination Analysis Check List’’ and a final obtaining further permission from the
with Indian Tribal Governments, ‘‘Categorical Exclusion Determination’’ Captain of the Port or his designated
because it does not have a substantial will be available in the docket where representative.
direct effect on one or more Indian indicated under ADDRESSES. Comments (c) Definitions. The following
tribes, on the relationship between the on this section will be considered before definitions apply to this section:
Federal Government and Indian tribes, we make the final decision on whether Designated representative means
or on the distribution of power and to categorically exclude this rule from Coast Guard Patrol Commanders
responsibilities between the Federal further environmental review. including Coast Guard coxswains, petty
Government and Indian tribes. List of Subjects in 33 CFR Part 165 officers and other officers operating
Energy Effects Coast Guard vessels, and federal, state,
Harbors, Marine safety, Navigation and local officers designated by or
We have analyzed this rule under (water), Reporting and recordkeeping assisting the Captain of the Port (COTP),
Executive Order 13211, Actions requirements, Security measures, Tampa, Florida, in the enforcement of
Concerning Regulations That Waterways. the regulated navigation areas and
Significantly Affect Energy Supply, security zones.
■ For the reasons discussed in the
Distribution, or Use. We have (d) Enforcement period. This safety
preamble, the Coast Guard amends 33
determined that it is not a ‘‘significant and security zone will be enforced from
CFR part 165 as follows:
energy action’’ under that order because 8:35 p.m. until 9:20 p.m. on June 24,
it is not a ‘‘significant regulatory action’’ PART 165—REGULATED NAVIGATION July 1, July 4, July 8, July 15, July 22,
under Executive Order 12866 and is not AREAS AND LIMITED ACCESS AREAS July 29, August 5, August 12, August 19,
likely to have a significant adverse effect August 26, September 4, 2005, and from
on the supply, distribution, or use of ■ 1. The authority citation for part 165 11:40 p.m. December 31, 2005 until
energy. The Administrator of the Office continues to read as follows: 12:25 a.m. on January 1, 2006.

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39926 Federal Register / Vol. 70, No. 132 / Tuesday, July 12, 2005 / Rules and Regulations

Dated: June 20, 2005. Instructions: Direct your comments to I. Background


J.M. Farley, Docket ID No. R10–OAR–2005–WA– On May 2, 2005 (70 FR 22597), EPA
Captain, U.S. Coast Guard, Captain of the 0006. EPA’s policy is that all comments approved a Washington State
Port. received will be included in the public Implementation Plan (SIP) for the
[FR Doc. 05–13665 Filed 7–11–05; 8:45 am] docket without change and may be Wallula, Washington serious
BILLING CODE 4910–15–P made available online at http:// nonattainment area for PM10. In
www.epa.gov/edocket, including any approving the Wallula PM10 serious area
personal information provided, unless plan, EPA inadvertently made
ENVIRONMENTAL PROTECTION the comment includes information typographical errors in the amendatory
AGENCY claimed to be Confidential Business instructions contained at the end of the
Information (CBI) or other information notice. The third amendatory
40 CFR Part 52 whose disclosure is restricted by statute. instruction contains an incorrect section
[R10–OAR–2005–WA–0006; FRL–7936–3]
Do not submit information that you number—§ 52.672. The section number
consider to be CBI or otherwise should be identified as § 52.2475. In
Approval and Promulgation of Air protected through EDOCKET, addition, EPA inadvertently added
Quality Implementation Plans; regulations.gov, or e-mail. The EPA paragraph (e)(1) to § 52.2475 when that
Washington; Correcting Amendments EDOCKET and the Federal paragraph already existed. The intent of
regulations.gov Web site are the rule was to amend that section by
AGENCY: Environmental Protection ‘‘anonymous access’’ systems, which
Agency (EPA). adding paragraph (e)(2). This document
means EPA will not know your identity corrects the erroneous amendatory
ACTION: Direct final rule; correcting or contact information unless you
amendments. language.
provide it in the body of your comment.
If you send an e-mail comment directly II. Direct Final Action
SUMMARY: EPA is taking direct final
action on amendments which correct to EPA without going through EPA is publishing this action without
typographical numbering errors in the EDOCKET or regulations.gov, your e- a prior proposal because EPA views this
instructions amending the Code of mail address will be automatically as a noncontroversial amendment and
Federal Regulations (CFR) in the captured and included as part of the anticipates no adverse comments. In the
approval of the serious area plan for comment that is placed in the public proposed rules section of this Federal
attainment of the annual and 24-hour docket and made available on the Register publication, however, EPA is
PM10 standards for Wallula, Internet. If you submit an electronic publishing a separate document that
Washington, published on May 2, 2005. comment, EPA recommends that you will serve as the proposal to approve the
PM10 is particulate matter with an include your name and other contact SIP revision should relevant adverse
aerodynamic diameter less than or equal information in the body of your comments be filed. This direct final rule
to a nominal 10 micrometers. comment and with any disk or CD–ROM is effective on September 12, 2005
DATES: This direct final rule will be
you submit. If EPA cannot read your without further notice, unless EPA
effective September 12, 2005, without comment due to technical difficulties receives adverse comment by August 11,
further notice, unless EPA receives and cannot contact you for clarification, 2005. If adverse comment is received,
adverse comments by August 11, 2005. EPA may not be able to consider your EPA will publish a timely withdrawal of
If adverse comments are received, EPA comment. Electronic files should avoid the direct final rule in the Federal
will publish a timely withdrawal of the the use of special characters, any form Register and inform the public that the
direct final rule in the Federal Register of encryption, and be free of any defects rule did not take effect. All public
informing the public that the rule will or viruses. comments received will then be
not take effect. Docket: All documents in the docket addressed in a subsequent final rule
ADDRESSES: Submit your comments, are listed in the EDOCKET index at based on the proposed rule. EPA will
identified by Docket ID No. R10–OAR– http://www.epa.gov/edocket. Although not institute a second comment period
2005–WA–0006, by one of the following listed in the index, some information is on this action. Any parties interested in
methods: not publicly available, such as CBI or commenting must do so at this time.
• Federal eRulemaking Portal: http:// other information whose disclosure is Please note that if EPA receives adverse
www.regulations.gov. Follow the on-line restricted by statute. Certain other comment on an amendment, paragraph,
instructions for submitting comments. material, such as copyrighted material, or section of this rule, EPA may adopt
• Agency Web Site: http:// is not placed on the Internet and will be as final those provisions of the rule that
www.epa.gov/edocket. EDOCKET, EPA’s publicly available only in hard copy are not the subject of an adverse
electronic public docket and comment form. Publicly available docket comment.
system, is EPA’s preferred method for materials are available either
III. Statutory and Executive Order
receiving comments. Follow the on-line electronically in EDOCKET or in hard
Reviews
instructions for submitting comments. copy at EPA, Region 10, Office of Air,
• Mail: Colleen Huck, Office of Air, Waste and Toxics, 1200 Sixth Avenue, Under Executive Order 12866 (58 FR
Waste and Toxics, AWT–107, EPA, Seattle, Washington, from 8 a.m. to 4:30 51735, October 4, 1993), this action is
Region 10, 1200 Sixth Ave., Seattle, p.m. Monday through Friday, excluding not a ‘‘significant regulatory action’’ and
Washington 98101. legal holidays. therefore is not subject to review by the
• Hand Delivery: Colleen Huck, Office of Management and Budget. For
FOR FURTHER INFORMATION CONTACT:
Office of Air, Waste and Toxics, AWT– this reason, this action is also not
Colleen Huck at telephone number:
107, 9th Floor, EPA, Region 10, 1200 subject to Executive Order 13211,
(206) 553–1770, e-mail address:
Sixth Ave., Seattle, Washington 98101. ‘‘Actions Concerning Regulations That
Huck.Colleen@epa.gov, fax number:
Such deliveries are only accepted Significantly Affect Energy Supply,
(206) 553–0110, or the above EPA,
during normal hours of operation, and Distribution, or Use’’ (66 FR 28355, May
Region 10 address.
special arrangements should be made 22, 2001). This action merely approves
for deliveries of boxed information. SUPPLEMENTARY INFORMATION: state law as meeting Federal

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