Bulletin No. 2013–45 November 4, 2013

Notice 2013–67, page 470. This notice sets forth a process that allows manufacturers to certify to the Internal Revenue Service that a particular vehicle meets the requirements of § 30D(g) of the Code. Taxpayers purchasing such vehicles can rely on the domestic manufacturer’s (or, in the case of a foreign manufacturer, its domestic distributor’s) certification that both a particular make, model, and model year of vehicle qualifies as a 2- or 3-wheeled plug-in electric motor vehicle under § 30D(g), and the amount of the credit allowable with respect to the vehicle.