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Rev. Proc. 2007-68

SECTION 1. PURPOSE

Internal Revenue Bulletin 2007-49 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides the procedure under which small business refiners may obtain from the Internal Revenue Service a certification that satisfies the requirements of § 45H(f)(1) of the Internal Revenue Code, relating to certifications that costs with respect to a facility will result in compliance with the Highway Diesel Fuel Sulfur Control Requirements of the Environmental Protection Agency (EPA).

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▸Contents — Internal Revenue Bulletin 2007-49
Internal Revenue Bulletin 2007-49

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