SECTION 5. INFORMATION TO BE

SUBMITTED; CLAIMS BY EXPORTER

Each claim by an exporter under Act section 114 must contain the following information with respect to the coal covered by the claim:

(a) A statement that this is an Exporter claim and that the CRN (Credit Reference Number) is 385.

(b) The calendar quarter and year in which the coal was exported.

(c) The amount of coal exported in each quarter.

(d) The amount of the payment allowable under subsection (a)(2) of Act section 114, determined after application of the limitations in subsections (b), (c), (g)(2), and (h) of that section.

(e) A statement that the exporter had no contract or other arrangement with the producer or seller of the coal to export the coal to a third party on behalf of the producer or seller.

(f) A statement that the exporter has proof of exportation for the coal that is the subject of the claim.

(g) Proof that exporter filed a tax return on or after October 1, 1990, and on or before October 3, 2008.

(h) A statement that the exporter has no knowledge of any other entity claiming and/or receiving a credit or refund of the tax paid on the exported coal.