Section 30C Supporting Documents

Registrants must provide supporting documentation for each property being registered. Supporting documents must show that the property being registered exists and is owned by the registrant. It should also corroborate any necessary dates such as verification of the placed in service and beginning of construction dates. The following is a non-exhaustive list of documents that may support the registration of a facility/property for the section 30C credit:

• A construction permit that clearly ties the alternative fuel refueling property to its physical location.

• Equipment purchase documentation that shows the taxpayer as the buyer, identifies the seller, and specifically identifies the purchased property.

• A permit issued by a government authority with jurisdiction over operation of alternative fuel refueling properties in the community where the facility/property is located.

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