Code of Federal Regulations · Section
§ 48.4052-1 — -1 Heavy Trucks And Trailers; Certification Requirement
26 C.F.R. § 48.4052-1
(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.
Authorizing Statute
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Registration and bond26 U.S.C. § 4101
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Certain taxes on sales and services26 U.S.C. § 6416
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Time for filing returns and other documents26 U.S.C. § 6071
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Definitions; special rule; administrative authority26 U.S.C. § 4083
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Certain tax-free sales26 U.S.C. § 4221
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Imposition of tax26 U.S.C. § 4081
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Exemptions for diesel fuel and kerosene26 U.S.C. § 4082
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Fuels not used for taxable purposes26 U.S.C. § 6427
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Definitions and special rules26 U.S.C. § 4052
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Rules and regulations26 U.S.C. § 7805
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Gas guzzler tax26 U.S.C. § 4064