[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)(3)-3]

[Page 203-204]
 
                       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)(3)-3  Supporting evidence required in case of tax-paid 
articles used for further manufacture.

    (a) Evidence to be submitted by claimant. No claim for credit or 
refund of an overpayment, within the meaning of section 6416(b)(3) and 
Sec. 48.6416(b)(3)-2 shall be allowed unless the subsequent 
manufacturer submits with the claim the evidence required by Sec. 
48.6416(a)-3 and a statement, supported by sufficient available 
evidence--
    (1) Showing the amount claimed in respect of each category of 
exportations, uses, or sales on which the claim is based and which give 
rise to a right of credit or refund under section 6416(b)(3) and Sec. 
48.6416(b)(3)-1,
    (2) Showing the name and address of the manufacturer, producer, or 
importer of the article in respect of which credit or refund is claimed,

[[Page 204]]

    (3) Identifying the article, both as to nature and quantity, in 
respect of which credit or refund is claimed,
    (4) Showing the amount of tax paid in respect of the article by the 
manufacturer or producer of the article and the date of payment,
    (5) Indicating that the article was used by the claimant as material 
in the manufacture or production of, or as a component part of, a second 
article manufactured or produced by the manufacturer or was sold on or 
in connection with, or with the sale of, a second article manufactured 
or produced by the manufacturer,
    (6) Identitying the second article, both as to nature and quantity, 
and
    (7) In the case of an overpayment determined under section 
6416(b)(3)(C) as it existed prior to January 1, 1984, and paragraph 
(d)(1) of Sec. 48.6416(b)(3)-2 in respect of a tire or inner tube 
taxable under section 4071, indicating that the manufacturer has 
evidence available (as set forth in paragraph (b) of this section) that 
the second article is an automobile bus chassis or automobile bus body, 
or has been exported, used, or sold as provided in section 
6416(b)(3)(C)(ii) and Sec. 48.6416(b)(3)-2(d)(1)(ii).
    (b) Evidence required to be in possession of claimant--(1) In 
general. The evidence required to be retained by the person claiming 
credit or refund, as provided in paragraph (a)(7) of this section, must, 
in the case of an exportation of the second article, consist of proof of 
exportation of the second article in the form prescribed in the 
regulations under section 4221, or must, in other cases (except when the 
second article is an automobile bus chassis or automobile bus body), 
consist of a certificate, executed and signed by the ultimate purchaser 
of the second article, in the form prescribed in paragraph (b)(2) of 
this section. However, if the second article has passed through a chain 
of sales from the manufacturer of the second article to the ultimate 
purchaser of the second article, the evidence may consist of a 
certificate, executed and signed by the ultimate vendor of the second 
article, in the form provided in paragraph (b)(3) of this section, 
rather than the proof of exportation itself of the second article or the 
certificate of the ultimate purchaser of the second article.
    (2) Certificate of ultimate purchaser of second article. The 
certificate executed and signed by the ultimate purchaser of the second 
article must contain the same information as that required in paragraph 
(b)(1)(ii) of Sec. 48.6416(b)(2)-3, except that the information must be 
furnished in respect of the second article, rather than the article to 
which the claim relates.
    (3) Certificate of ultimate vendor of second article. Any 
certificate executed and signed by an ultimate vendor as evidence to be 
retained by the person claiming credit or refund must be executed in the 
same form and manner as that provided in paragraph (b)(2)(iii) and Sec. 
48.6416(b)(2)-3.
    (4) Repayment or consent of ultimate vendor. If the person claiming 
credit or refund of an overpayment to which this section applies has 
repaid, or agreed to repay, the amount of the overpayment to the 
ultimate vendor or if the ultimate vendor consents to the allowance of 
the credit or refund, a statement to that effect, signed by the ultimate 
vendor, must be shown on, or made a part of, the evidence required to be 
retained by the person claiming the credit or refund. In this regard, 
see Sec. 48.6416(a)-3(b)(2).

[T.D. 8043, 50 FR 32032, Aug. 8, 1985]