SECTION 6. TIME AND ADDRESS

FOR FILING CERTIFICATION.

.01 Time for Filing Certification . In order for a certification under section 5 of this notice to be effective for new qualified heavy-duty hybrid motor vehicles placed in service during a calendar year beginning after December 31, 2006, the certification must be received by the Service not later than December 31 ^st of that calendar year. For new qualified heavy-duty hybrid motor vehicles placed in service during 2006, the certification must be received by the Service not later than December 31, 2007.

.02 Address for Filing . Certifications under section 5 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.