SECTION 3. DEFINITIONS

.01 In General . Terms used in this revenue procedure and not defined in section 3 of this revenue procedure have the same meaning as provided in §§ 30D and 25E, the proposed regulations thereunder, and the final regulations thereunder (once issued).

.02 IRS Energy Credits Online Portal. For purposes of this revenue procedure, the “IRS Energy Credits Online Portal” refers to the registration portal that manufacturers and sellers must use to register as a qualified manufacturer, seller, or registered dealer. A link to the site will be made available on the IRS website. Any successor portal or successor site address will be announced and made available on the IRS website.

.03 Seller. For purposes of this revenue procedure, “seller” means, for purposes of § 30D, the person who sells any new clean vehicle to the taxpayer, or, for purposes of § 25E, the dealer (as defined in § 30D(g) (8)) who sells any previously-owned clean vehicle to the taxpayer.