SECTION 11. EXCISE TAX ISSUES

Statute or Regulation Act Postponed

1. Sec. 48.4101–1(h)(1)(v) A registrant must notify the IRS of any change in the information a registrant has submitted within 10 days.

2. Sec. 4101(d) and Sec. Each information report under section 4101(d) must be filed by the last day of the 48.4101–2 first month following the month for which the report is made.

3. Sec. 4221(a)(1) and (b), and A manufacturer is allowed to make a tax-free sale of articles for resale to a second Sec. 48.4221–2(c) purchaser for use in further manufacture. This rule ceases to apply six months

4. Sec. 4221(a)(1) and (b), and A manufacturer is allowed to make a tax-free sale of articles for resale to a second Sec. 48.4221–2(c) purchaser for use in further manufacture. This rule ceases to apply six months after

the earlier of the sale or shipment date unless the manufacturer receives certain proof of resale.

4. Sec. 4221(a)(2) and (b), and A manufacturer is allowed to make a tax-free sale of articles for export or for Sec. 48.4221–3(c) resale to a second purchaser for export. This rule ceases to apply six months after

A manufacturer is allowed to make a tax-free sale of articles for export or for resale to a second purchaser for export. This rule ceases to apply six months after the earlier of the sale or shipment date unless the manufacturer receives certain proof of export.

December 10, 2018 1006 Bulletin No. 2018–50

Statute or Regulation Act Postponed

5. Sec. 4221(e)(2)(A) and (B) A manufacturer is allowed to make a tax-free sale of tires for use by the purchaser and Sec. 48.4221–7(c) in connection with the sale of another article manufactured or produced by the

purchaser where such article is sold by the purchaser in a sale that satisfies the requirements of section 4221(a)(2), (3), (4), or (5). This rule ceases to apply six months after the earlier of the sale or shipment date unless the manufacturer receives certain proof of use from the purchaser.