SECTION 11. EXCISE TAX ISSUES

Statute or Regulation Act Postponed

1. Treas. Reg. § 48.4101–1(h)(v)

2. Sec. 4101(d) and Treas. Reg. § 48.4101–2

3. Sec. 4221(b) and Treas. Reg. § 48.4221–2(c)

4. Sec. 4221(b) and Treas. Reg. § 48.4221–3(c)

5. Sec. 4221(e)(2)(A) and Treas. Reg. § 48.4221–7(c)

A registrant must notify the IRS of any change in the information a registrant has submitted within 10 days.

Each information return under section 4101(d) must be filed by the last day of the first month following the month for which the report is made.

A manufacturer is allowed to make a tax-free sale of articles for resale to a second purchaser for use in further manufacture. This rule ceases to apply six months after the earlier of the sale or shipment date unless the manufacturer receives certain proof.

A manufacturer is allowed to make a tax-free sale of articles for export. This rule ceases to apply six months after the earlier of the sale or shipment date unless the manufacturer receives certain proof.

A manufacturer is allowed to make a tax-free sale of tires for use by the purchaser in connection with the sale of another article manufactured or produced by the purchaser. This rule ceases to apply six months after the earlier of the sale or shipment date unless the manufacturer receives certain proof.