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Introduction

SECTION 8. TIME AND ADDRESS

Internal Revenue Bulletin 2006-26 · 2026-10-03 edition · updated 2026-10-04 · United States

FOR FILING CERTIFICATION

.01 Time for Filing . In order for certifications under section 7 of this notice to be effective for new QAFMVs or mixed-fuel vehicles placed in service during a particular calendar year, the certification must be received by the Service not later than December 31 st of that calendar year.

.02 Address for Filing . Certifications under section 7 of this notice must be sent to:

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.

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▸Contents — Internal Revenue Bulletin 2006-26

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