Section 2. ALCOHOL — Internal Revenue Bulletin 2005-35

CLAIMS

- - - (h) Content of claim; commingled biodiesel —(1) In general . Section 6426(c)(4) of the Code provides that the biodiesel mixture credit of § 6426 is not allowed unless the producer of

the mixture obtains a certificate, in such form and manner as may be prescribed by the Secretary, from the producer of the biodiesel that identifies the product produced and the percentage of biodiesel and agri-biodiesel in the product. Section 40A(b)(4) provides a similar rule for the biodiesel mixture credit and biodiesel credit allowed by § 40A. Under this notice, these rules will also apply to the credit or payment allowed for biodiesel mixtures by § 6427(e). Accordingly, each claim for a credit or payment under § 6426, 6427(e), or 40A must contain the following information with respect to biodiesel or a biodiesel mixture covered by the claim:

(i) The amount of agri-biodiesel and the amount of biodiesel other than agribiodiesel in the biodiesel or biodiesel mixture.

(ii) A copy of the Certificate for Biodiesel described in paragraph (h)(2) of this section and, if applicable, the Statement(s) of Biodiesel Reseller described in paragraph (h)(3) of this section. However, in the case of a certificate and statement that supports a claim made on more than one claim form, the certificate and statement are to be included with the first claim and the claimant is to provide information related to the certificate on any subsequent claim in accordance with the instructions applicable to the claim form.

(iii) A statement by the claimant that the claimant has no reason to believe that any information in the certificate (described in

CERTIFICATE FOR BIODIESEL

Certificate Identification Number:

(To support a claim related to biodiesel or a biodiesel mixture under the Internal Revenue Code)

The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:

Producer’s name, address, and employer identification number

Name, address, and employer identification number of person buying the biodiesel from Producer

Date and location of sale to buyer

August 29, 2005 444 2005–35 I.R.B.

This certificate applies to gallons of biodiesel.
Producer certifies that the biodiesel to which this certificate relates is:

% Agri-biodiesel (derived solely from virgin oils)

% Biodiesel other than agri-biodiesel

This certificate applies to the following sale:

Invoice or delivery ticket number

Total number of gallons of biodiesel sold under that invoice or delivery ticket number (including biodiesel not covered by this certificate)

Total number of certificates issued for that invoice or delivery ticket number

Name, address, and employer identification number of reseller to whom certificate is issued (only in the case of certificates reissued to a reseller after the return of the original certificate)

Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate)

Producer is registered as a biodiesel producer with registration number . Producer’s registration has not been suspended or revoked by the Internal Revenue Service.

Producer certifies that the biodiesel to which this certificate relates is monoalkyl esters of long chain fatty acids derived from plant or animal matter that meets the requirements of the American Society of Testing and Materials D6751 and the registration requirements for fuels and fuel additives established by EPA under section 211 of the Clean Air Act (42 U.S.C. 7545).

Producer understands that the fraudulent use of this certificate may subject Producer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution.

Printed or typed name of person signing this certificate

Title of person signing

Signature and date signed

vice may withdraw the right of a buyer of biodiesel to provide the certificate and a statement under this section if the Internal Revenue Service cannot verify the accuracy of the buyer’s statements. The Internal Revenue Service may notify any person to whom the buyer has provided a statement that the buyer’s right to provide the certificate and a statement has been withdrawn.

(iii) Model statement of biodiesel re- seller .

(3) Statement of Biodiesel Reseller —(i) In general . A person that receives a Certificate for Biodiesel, and subsequently sells the biodiesel without producing a biodiesel mixture or claiming the biodiesel credit, is to give the certificate and a statement that satisfies the requirements of this paragraph (h)(3) to its buyer. The statement must contain all of the information necessary to complete the model certificate in paragraph (h)(3)(iii) of this section and be attached to the Certificate for Biodiesel. A reseller cannot make multiple copies of a Certificate for Biodiesel

to divide the certificate between multiple buyers. If a single Certificate for Biodiesel applies to biodiesel that a reseller expects to sell to multiple buyers, the reseller should return the certificate (together with any statements provided by intervening resellers) to the producer who may reissue to the reseller multiple Certificates for Biodiesel in the appropriate volumes. The reissued certificates must include the Certificate Identification Number from the certificate that has been returned.

(ii) Withdrawal of the right to provide a certificate . The Internal Revenue Ser

2005–35 I.R.B. 445 August 29, 2005

STATEMENT OF BIODIESEL RESELLER

(To support a claim related to biodiesel or a biodiesel mixture under the Internal Revenue Code)

The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:

Resellers’s name, address, and employer identification number

Name, address, and employer identification number of Reseller’s buyer

Date and location of sale to buyer

Volume of biodiesel sold

Certificate Identification Number on the Certificate for Biodiesel

Reseller has bought the biodiesel described in the accompanying Certificate for Biodiesel and Reseller has no reason to believe that any information in the certificate is false.

Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate and a statement has been withdrawn.

Reseller understands that the fraudulent use of this statement may subject Reseller and all parties making any fraudulent use of this statement to a fine or imprisonment, or both, together with the costs of prosecution.

Printed or typed name of person signing this certificate

Title of person signing

Signature and date signed

to comply with the applicable Code provision or the rules of Notice 2005–4 as in effect before August 29, 2005 and the Service can reasonably verify the amount of biodiesel and agri-biodiesel covered by the claim.