SECTION 5. MANUFACTURER’S

CERTIFICATION

.01 When Certification Permitted . A vehicle manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) may certify to purchasers that a vehicle of a particular make, model, and (if applicable) model year is eligible for the qualified 2- or 3-wheeled plug-in electric vehicle credit allowable under § 30D(g) when the following requirements are met:

(1) The manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) has submitted to the IRS, in accordance with this section 5, a certification with respect to the vehicle, and the certification satisfies the requirements of section 5.03 of this notice; and (2) The manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) has received an acknowledgment of the certification from the IRS. .02 Purchaser’s Reliance . Except as provided in section 5.05 of this notice, for purposes of determining whether a vehicle is a qualified vehicle, a purchaser of a vehicle may rely on the manufacturer’s (or, in the case of a foreign vehicle manufacturer, its domestic distributor’s) certification concerning the vehicle (including cases in which the certification is received after the purchase of the vehicle). The purchaser may claim a credit with respect

November 4, 2013 470 Bulletin No. 2013–45

to a qualified vehicle if the following requirements are satisfied:

(1) The vehicle is acquired after December 31, 2011, and before January 1, 2014; (2) The vehicle is placed in service by the taxpayer in a taxable year beginning after December 31, 2011; (3) The original use of the vehicle commences with the taxpayer; (4) The vehicle is acquired for use or lease by the taxpayer, and not for resale; and (5) The vehicle is used predominantly in the United States. .03 Content of Certification . The certification must contain the following information:

(1) The name, address, and taxpayer identification number of the certifying entity; (2) The make, model, and (if applicable) model year, and any other appropriate identifiers of the vehicle; (3) A statement that the vehicle is made by a manufacturer within the meaning of § 30D(d)(3); (4) The gross vehicle weight rating of the vehicle; (5) A statement that the vehicle is propelled to a significant extent by an electric motor that draws electricity from a battery; (6) The number of wheels that the vehicle has; (7) The kilowatt hour capacity of the battery; (8) A statement that the battery is capable of being recharged from an external source of electricity; (9) A statement that the vehicle is manufactured primarily for use on public streets, roads, and highways, and is not manufactured primarily for off-road use; (10) A statement that the vehicle is capable of achieving a speed of 45 miles per hour or greater; (11) A description of the motor vehicle safety provisions of 49 C.F.R. Part 571 applicable to the vehicle and a statement that the vehicle complies with those provisions; and (12) A declaration, applicable to the certification, statements, and any accompanying documents, signed by a person currently authorized to bind the

manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) in these matters, in the following form: “Under penalties of perjury, I declare that I have examined this certification, including accompanying documents, and to the best of my knowledge and belief, the facts presented in support of this certification are true, correct, and complete.” .04 Acknowledgement of Certification . The IRS will review the original signed certification and issue an acknowledgment letter to the vehicle manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) within 30 days of its receipt. This acknowledgment letter will state whether purchasers may rely on the certification.

.05 Effect of Erroneous Certification . The acknowledgment that the IRS provides for a certification is not a determination that a vehicle qualifies for the credit. If the IRS, upon examination (and after any appropriate consultation with the Department of Transportation or the Environmental Protection Agency), determines that the vehicle is not a qualified 2or 3-wheeled plug-in electric vehicle, the manufacturer’s (or, in the case of a foreign vehicle manufacturer, its domestic distributor’s) right to provide a certification to future purchasers of 2- or 3-wheeled plug-in electric vehicles will be withdrawn. Purchasers who acquire vehicles after the date on which the IRS publishes an announcement of the withdrawal may not rely on the certification. Purchasers may continue to rely on the certification for vehicles they acquired on or before the date on which the announcement of the withdrawal is published (including in cases in which the vehicle is not placed in service and the credit is not claimed until after that date), and the IRS will not attempt to collect any understatement of tax liability attributable to such reliance. Manufacturers (or, in the case of foreign vehicle manufacturers, their domestic distributors) are reminded that an erroneous certification may result in the imposition of penalties, including, but not limited to, the following:

(1) Under § 7206 for fraud and making false statements; and (2) Under § 6701 for aiding and abetting an understatement of tax liability.