SECTION 3. PROCEDURE

.01 Original Equipment Manufactur- er’s Certification . An original equipment manufacturer (or in the case of a foreign original equipment manufacturer, its domestic distributor) may prepare a certification concerning the incremental cost of permitting the use of electricity to propel its vehicles. The certification should contain the following information:

(1) the name and address of the certifying entity;

(2) the make, model, year, and any other appropriate identifiers of the motor vehicle; and

(3) a statement disclosing the total pervehicle cost to acquire and install the motor vehicle’s electric motor and related generating, storage, and delivery equip

ment. If the total cost exceeds $2,000, the statement may so indicate without disclosing the specific amount of the cost.

The certification should be signed by an officer of the original equipment manufacturer (or, in the case of a foreign original equipment manufacturer, an officer of its domestic distributor). This original signed certification must be sent to the Internal Revenue Service, Industry Director, Large and Mid-Size Business, Heavy Manufacturing and Transportation, Metro Park Office Complex - LMSB, 111 Wood Avenue, South, Iselin, New Jersey 08830.

.02 Internal Revenue Service’s Acknowledgment . The Internal Revenue Service will review the original signed certification and issue an acknowledgment letter to the original equipment manufacturer (or, in the case of a foreign original equipment manufacturer, its

domestic distributor). This acknowledgment letter will state whether purchasers may rely on the certification.

.03 Purchaser’s Reliance . Copies of the certification and acknowledgment may be made available to purchasers. Except as otherwise provided in the acknowledgment, a purchaser of a hybrid vehicle may rely on the certification concerning the incremental cost of permitting the use of electricity to propel the vehicle.