Rev. Proc. 2023-33, page 1135.

This revenue procedure sets forth the procedures under §§ 30D(g) and 25E(f) of the Code for the transfer of the clean vehicle credit and previously-owned clean vehicle credit from the taxpayer to an eligible entity, including the procedures for dealer registration with the Internal Revenue Service (IRS), the procedures for the suspension and revocation of that registration, and the establishment of an advance payments program to registered dealers. This revenue procedure also supersedes sections 5.01 and 6.03 of Rev. Proc. 2022-42, 2022-52 I.R.B. 565, providing new information for the timing and manner of submission of seller reports, respectively; as well as sections 6.01 and 6.02 of Rev. Proc. 2022-42, providing updated information on submission of written agreements by manufacturers to the IRS to be considered qualified manufacturers, as well as the method of submission of monthly reports by qualified manufacturers.