SECTION 1. PURPOSE
Internal Revenue Bulletin 2012-52 · 2026-10-03 edition · updated 2026-10-04 · United States
This notice modifies Notice 2009–89, 2009–48 I.R.B. 714, by providing a new address to which a vehicle manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) must send vehicle certifications and quarterly reports under Notice 2009–89.
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