SECTION 1. PURPOSE

This notice publishes the nonconventional source fuel credit, inflation adjustment factor, and reference price under § 45K of the Internal Revenue Code for calendar year 2006. These are used to determine the credit allowable under § 45K for fuel produced from a nonconventional source. The calendar year 2006 inflation-adjusted credit applies to the sales of barrel-of-oil equivalent of qualified fuels sold by a taxpayer to an unrelated person during the 2006 calendar year, the domestic production of which is attributable to the taxpayer.