[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: 26CFR48.6416(b)(2)-4]

[Page 201]
 
                       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 O_Refunds and Other Administrative Provisions of Special 
            Application to Retailers and Manufacturers Taxes
 
Sec. 48.6416(b)(2)-4  Supporting evidence required in case of special 

fuels tax involving exportations, uses, sales, or resales of special 
fuels.

    (a) Evidence to be submitted by claimant. No claim for credit or 
refund of an overpayment, within the meaning of section 6416(b)(2) and 
Sec. 48.6416(b)(2)-2 of tax under section 4041 (a)(1) or (b)(2) shall 
be allowed unless the person who paid the tax submits with the claim the 
evidence required by paragraph (b)(2) of Sec. 48.6416(a)-2 and a 
statement, supported by sufficient available evidence--
    (1) Showing the amount claimed in respect of each category of 
exportations, uses, sales, or resales on which the claim is based and 
which give rise to right of credit or refund under section 6416(b)(2) 
and Sec. 48.6416(b)(2)-1,
    (2) Identifying the fuel, both as to nature and quantity, in respect 
of which credit or refund is claimed,
    (3) Showing the amount of tax paid in respect of the fuel and the 
dates of payment, and
    (4) Indicating that the fuel has been exported, or has been used, 
sold, or resold in a manner or for a purpose which gives rise to an 
overpayment within the meaning of section 6416(b)(2) and Sec. 
48.6416(b)(2)-2.
    (b) Evidence required to be in possession of claimant. (1) The 
evidence required to be retained by the person who paid the tax, as 
provided in paragraph (a)(4) of this section, must, in the case of fuel 
exported, consist of proof of exportation or must, in the case of other 
fuel sold tax-paid by that person, consist of a certificate, executed 
and signed by the person who purchased the fuel in a resale or for the 
use which gave rise to the overpayment.
    (2) The certificate must identify the fuel, both as to nature and 
quantity, in respect of which credit or refund is claimed; show the 
address of the purchaser; show the name and address of the person from 
whom the fuel was purchased and the date or dates on which the fuel was 
purchased; and show that the fuel was resold and the date of the resale.
    (3) If the claim is not based on resale of the fuel, the certificate 
must describe the use actually made of the fuel in sufficient detail to 
establish that credit or refund is due. However, the use to be made of 
the fuel must be described in lieu of actual use if the claim is made by 
reason of the sale of the fuel for a specified use which gives rise to 
an overpayment under Sec. 48.6416(b)(2)-2.
    (4) If the certificate sets forth the use to be made of the fuel, 
rather than its actual use, it must show that the purchaser has agreed 
to notify the claimant if the fuel is not in fact used as specified in 
the certificate.
    (5) The certificate must also contain a statement that the purchaser 
has not previously executed a certificate in respect of the fuel and 
understands that any party may, for fraudulent use of the certificate, 
be subject under section 7201 to a fine of not more than $10,000, or 
imprisonment for not more than 5 years, or both, together with the costs 
of prosecution.

[T.D. 8043, 50 FR 32030, Aug. 8, 1985]