SECTION 8. NO RELIANCE BY

COLLECTORS OR TAXPAYERS

Unless and until the Treasury Department and the IRS issue regulatory or other

Bulletin No. 2015–46 671 November 16, 2015

administrative guidance under § 4261(e)(3)(C) that adopts the methodology in Section 3 of this notice, the methodology in Section 3 of this notice does not apply for purposes of calculating the tax due under § 4261(a), and neither excise tax collectors nor taxpayers may rely on that method or this notice.