Source: https://www.ecfr.gov/cgi-bin/text-idx?mc=true&node=se26.18.48_14052_61&rgn=div8
Timestamp: 2020-02-18 23:27:45
Document Index: 724865411

Matched Legal Cases: ['art 48', '§48', '§48', '§145', '§145', '§145', '§145']

Title 26 → Chapter I → Subchapter D → Part 48 → Subpart H → §48.4052-1
§48.4052-1 Heavy trucks and trailers; certification requirement.
(a) In general. Tax is not imposed by section 4051 on the sale of an article for resale or leasing in a long-term lease if, by the time of sale, the seller has in good faith accepted from the buyer a statement that the buyer executed in good faith and that is in substantially the same form, and subject to the same conditions, as the certificate described in §145.4052-1(a)(6) of this chapter, except that the certificate must be signed under penalties of perjury and need not refer to Form 637 or include a registration number.
(b) References to §145.4052-1(a)(2) of this chapter. References to §145.4052-1(a)(2) of this chapter appearing in §145.4052-1 of this chapter apply also to paragraph (a) of this section.
(c) Effective date. This section is applicable after June 30, 1998. In addition, tax is not imposed on a sale occurring after December 31, 1997, and before July 1, 1998, if the conditions of paragraph (a) of this section are satisfied.