Source: https://www.law.cornell.edu/cfr/text/26/48.6427-9
Timestamp: 2019-08-18 02:49:10
Document Index: 199421640

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

26 CFR § 48.6427-9 - Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use). | CFR | US Law | LII / Legal Information Institute
Section 48.6427-9. Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use).
26 CFR § 48.6427-9 - Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use).
(a)Overview. This section provides rules under which certain registered ultimate vendors of taxed diesel fuel and kerosene may claim the income tax credits or payments allowed by section 6427(l)(5)(A). These claims relate to diesel fuel and kerosene sold for use on a farm for farming purposes and by a State. Claims relating to diesel fuel and kerosene used for other nontaxable purposes are made by ultimate purchasers under § 48.6427-8; claims relating to kerosene sold from a blocked pump are made by registered ultimate vendors (blocked pump) under § 48.6427-10; and claims relating to kerosene sold during certain periods of extreme cold for blending with diesel fuel to be used for heating purposes are made by registered ultimate vendors (blending) under § 48.6427-11.
(1) An ultimate vendor, as used in this section, is a person that sells undyed diesel fuel or undyed kerosene to -
(i) The owner, tenant, or operator of a farm for use by such person on a farm for farming purposes (as defined in § 48.6420-4);
(ii) A person other than the owner, tenant, or operator of a farm for use by such person for any of the purposes described in § 48.6420-4(d) (relating to cultivating, raising, or harvesting); or
(c)Conditions to allowance of credit or payment. A claim for an income tax credit or payment with respect to diesel fuel or kerosene is allowed by section 6427(l)(5)(A) only if -
(2) The claimant sold the diesel fuel or kerosene to -
(d)Form of claim. Each claim for an income tax credit under this section must be made on Form 4136 (or on such other form as the Commissioner may designate) in accordance with the instructions for that form. Each claim for a payment under this section must be made on Form 8849 (or on such other form as the Commissioner may designate) in accordance with the instructions for that form.
(e)Content of claim -
(1)In general. Each claim for credit or payment under this section must contain the following information with respect to all the diesel fuel or kerosene covered by the claim:
(ii) A statement by the claimant that -
(v) A statement that the claimant -
(2)Certificate -
(i)In general. The certificate to be provided to the ultimate vendor consists of a statement that is signed under penalties of perjury by a person with authority to bind the buyer, is in substantially the same form as the model certificate provided in paragraph (e)(2)(ii) of this section, and contains all information necessary to complete such model certificate. A new certificate must be given if any information in the current 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:
(ii)Model certificate.
Buyer will use the diesel fuel or kerosene to which this certificate relates - (check one)
(f)Time and place for filing claim. For rules relating to the time for filing a claim under section 6427, see section 6427(i). A claim under this section is not filed unless it contains all the information required by paragraph (e) of this section and is filed at the place required by the form.
(g)Effective date. This section is applicable with respect to diesel fuel after December 31, 1993, and with respect to kerosene after June 30, 1998.