[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: 26CFR48.4222(c)-1]

[Page 181-182]
 
                       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 N_Exemptions, Registration, Etc.
 
Sec. 48.4222(c)-1  Revocation or suspension of registration.

    The district director or the Director of International Operations, 
as the case may be, is authorized to revoke or temporarily suspend, upon 
written notice,

[[Page 182]]

the registration of any person and the right of such person to sell or 
purchase articles tax free under section 4221 of the Code in any case in 
which he finds that (1) the registrant is not a bona fide manufacturer, 
or a purchaser reselling direct to manufacturers or exporters; (2) the 
registrant is for some other reason not eligible under these regulations 
to retain a Certificate of Registry; (3) the registrant has used his 
registration to avoid the payment of any tax imposed by Chapter 32 of 
the Code, or to postpone or interfere in any manner with the collection 
of such tax; (4) such revocation or suspension is necessary to protect 
the revenue; or (5) the registrant failed to comply with the 
requirements of paragraph (c) of Sec. 48.4222 (a)-1, relating to the 
evidence required to support a tax-free sale. The revocation or 
suspension of registration is in addition to any other penalty that may 
apply under the law for any act or failure to act.


(Secs. 4222 (72 Stat. 1284; 26 U.S.C. 4222) and 7805 (68A Stat. 917; 26 
U.S.C. 7805) of the Internal Revenue Code of 1954); secs. 4051, 4052, 
4061 and 7805 of the Internal Revenue Code of 1954 (96 Stat. 2174, 2175 
and 2173; 68A Stat. 917; 26 U.S.C. 4051, 4052, 4061, and 7805) and secs. 
522 and 523 of the Highway Revenue Act of 1982 (Pub. L. 97-424, 96 Stat. 
2185, 2186))


[T.D. 7536, 43 FR 13522, Mar. 31, 1978, as amended by T.D. 7753, 46 FR 
2999, Jan. 13, 1981; T.D. 7882, 48 FR 14362, Apr. 4, 1983]