[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR48.4081-5]

[Page 116-117]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 48_MANUFACTURERS AND RETAILERS EXCISE TAXES--Table of Contents
 
 Subpart H_Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
 
Sec. 48.4081-5  Taxable fuel; notification certificate of taxable fuel 
registrant.

    (a) Overview. This section sets forth requirements for the 
notification certificate used under Sec. Sec. 48.4081-2(c)(3), 48.4081-
3(d)(2)(iii), 48.4081-3(e)(2)(iii), 48.4081-3(f)(2)(ii), and 48.4081-
4(c) to notify another person of the taxable fuel registrant's 
registration status.
    (b) Certificate.--(1) In general. The certificate to be provided by 
a taxable fuel registrant consists of a statement that is signed under 
penalties of perjury by a person with authority to bind the registrant, 
is in substantially the same form as the model provided in paragraph 
(b)(2) of this section, and contains all information necessary to 
complete such model. A new certificate must be given if any information 
in the most recently provided certificate changes. The certificate may 
be included as part of any business records normally used to document a 
sale. The certificate expires on the earlier of the following dates:
    (i) The date the registrant provides a new certificate.
    (ii) The date the recipient of the certificate is notified by either 
the Internal Revenue Service or the registrant that the registrant's 
registration has been revoked or suspended.
    (2) Model certificate.

           Notification Certificate of Taxable Fuel Registrant

________________________________________________________________________
________________________________________________________________________


[[Page 117]]

________________________________________________________________________
    Name, address, and employer identification number of person 
receiving certificate
    The undersigned gasoline registrant (``Registrant'') hereby 
certifies under penalties of perjury that Registrant is registered by 
the Internal Revenue Service with registration number ------ and that 
Registrant's registration has not been revoked or suspended by the 
Internal Revenue Service.
    Registrant understands that the fraudulent use of this certificate 
may subject Registrant and all parties making such fraudulent use of 
this certificate to a fine or imprisonment, or both, together with the 
cost of prosecution.

________________________________________________________________________

Signature and date signed

________________________________________________________________________

Printed or typed name of person signing

________________________________________________________________________

Title of person signing

________________________________________________________________________

Name of registrant

________________________________________________________________________

Employer identification number

________________________________________________________________________

Address of registrant

    (3) Use of Form 637 or letter of registration as a notification 
certificate prohibited. A copy of the certificate of registry (Form 637) 
or letter of registration issued to a registrant by the Internal Revenue 
Service is not a notification certificate described in paragraph (b)(2) 
of this section.
    (c) Effective date. This section is effective January 1, 1994.

[T.D. 8421, 57 FR 32424, July 22, 1992; 57 FR 39422, Aug. 31, 1992, as 
amended by T.D. 8659, 61 FR 10457, Mar. 14, 1996]