26 C.F.R. § 48.4052-1 Heavy trucks and trailers; certification requirement.
Title 26 - Internal Revenue
(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. [T.D. 8879, 65 FR 17155, Mar. 31, 2000]
Title 26: Internal Revenue
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
motor vehicles
§ 48.4052-1 Heavy trucks and trailers; certification requirement.
