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SECTION 6. TIME AND ADDRESS

Internal Revenue Bulletin 2013-45 · 2026-10-03 edition · updated 2026-10-04 · United States

FOR FILING CERTIFICATION

.01 Time for Filing Certification . For a certification under section 5 of this notice to be effective for a qualified 2- or 3-wheeled plug-in electric vehicle, the IRS must receive the certification not later than March 31, 2014.

.02 Address for Filing . Certifications under section 5 of this notice must be sent to:

Internal Revenue Service Industry Director, LB&I, Retailers, Food, Transportation & Healthcare 1901 West Butterfield Road Suite 310 M/S 1902 WSB Downers Grove, IL 60515

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▸Contents — Internal Revenue Bulletin 2013-45
Internal Revenue Bulletin 2013-45

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