Appendix B--Model Certificate E. Summary: This is an example of a certificate which certifies that gasoline purchased will be used to produce gasohol within
24 hours after
purchase. It contains the following text:CERTIFICATE OF REGISTERED GASOHOL BLENDER. (To support sales of gasoline at the gasohol production tax rate under section 4081(c) of the Internal Revenue Code)
“Name, address, and employer identification number of seller” field
“Name of buyer” field (
“Buyer”) certifies the following under penalties of perjury:Buyer is registered as a gasohol blender with registration number (text
field). Buyer's registration has not been suspended or revoked by the
Internal Revenue Service.The gasoline bought under this certificate will be used by Buyer to produce gasohol (as defined in
section 48.4081-(6)(b) of the Manufacturers
and Retailers Excise Tax Regulations) within 24 hours after buying the gasoline.Type of gasohol Buyer will produce (check
one only):
(checkbox)
“10% gasohol”
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(checkbox)
“7.7% gasohol”
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(checkbox)
“5.7% gasohol”
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If the gasohol the Buyer will produce will contain ethanol, check here: (checkbox)This certificate applies to the following
(complete as applicable):
If this is a single purchase certificate, check here (checkbox) and enter:
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“1. Account number” field
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“2. Number of gallons” field
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If this is a certificate covering all purchases under a specified account or order number, check here (checkbox) and enter:
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“1. Effective date” field
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“2. Expiration date” field (period not to exceed 1 year after the effective date)
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“3. Buyer account or order number” field
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Buyer will not claim a credit or refund under section 6427(f) of the Internal Revenue Code for any gasoline covered by this
certificate.Buyer agrees to provide seller with a new certificate if any information in this certificate changes.Buyer understands
that Buyer's registration may be revoked if the gasoline covered by this certificate is resold or is used other than in
Buyer's production of the type of gasohol identified above.Buyer will reduce any alcohol mixture credit under section 40(b)
by an amount equal to the benefit of the gasohol production tax rate under
section 4081(c) for the gasohol to which this certificate relates.Buyer understands that the fraudulent use of this certificate
may subject Buyer and all parties making any fraudulent use of this certificate
to a fine or imprisonment, or both, together with the costs of prosecution.
“Printed or typed name of person signing” field
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“Title of person signing” field
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“Employer identification number” field
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“Address of Buyer” field
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“Signature and date signed” field
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