Section 6. TIME AND ADDRESS

FOR FILING CERTIFICATION AND QUARTERLY REPORTS

.01 Time for Filing Certification . In order for a certification under section 5 of this notice to be effective for new qualified plug-in electric drive motor vehicles placed in service during a calendar year, the certification must be received by the Service not later than December 31 of that calendar year.

.02 Time for Filing Quarterly Reports . A report of sales of qualified vehicles during a quarter must be filed with the Service at the address specified in section 6.03 of this notice not later than the last day of the first calendar month following the quarter to which the report relates.

.03 Address for Filing . Certifications and quarterly reports under section 5 of this notice must be sent to:

Internal Revenue Service Industry Director, LMSB, Heavy Manufacturing & Transportation Metro Park Office Complex — LMSB 111 Wood Avenue, South Iselin, New Jersey 08830