26 CFR 48.4222(c)-1 - Revocation or suspension of registration.
The district director or the Director of International Operations, as the case may be, is authorized to revoke or temporarily suspend, upon written notice, the registration of any person and the right of such person to sell or purchase articles tax free under section 4221 of the Code in any case in which he finds that (1) the registrant is not a bona fide manufacturer, or a purchaser reselling direct to manufacturers or exporters; (2) the registrant is for some other reason not eligible under these regulations to retain a Certificate of Registry; (3) the registrant has used his registration to avoid the payment of any tax imposed by Chapter 32 of the Code, or to postpone or interfere in any manner with the collection of such tax; (4) such revocation or suspension is necessary to protect the revenue; or (5) the registrant failed to comply with the requirements of paragraph (c) of § 48.4222 (a)-1, relating to the evidence required to support a tax-free sale. The revocation or suspension of registration is in addition to any other penalty that may apply under the law for any act or failure to act.
Title 26 published on 16-Jun-2017 03:58
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 48 after this date.
GPO FDSys XML | Text type regulations.gov FR Doc. 2016-25376 RIN 1545-BE31 REG-103380-05 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of a public hearing on notice of proposed rulemaking. The public hearing is being held on Monday, November 21, 2016, at 10:00 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by Monday, November 7, 2016. 26 CFR Parts 41, 48, and 145 This document provides a notice of public hearing on proposed regulations relating to the excise taxes imposed on the sale of highway tractors, trailers, trucks, and tires; the use of heavy vehicles on the highway; and the definition of highway vehicle related to these and other taxes.
GPO FDSys XML | Text type regulations.gov FR Doc. 2016-06881 RIN 1545-BE31 REG-103380-05 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking. Written and electronic comments and requests for a public hearing must be received by June 29, 2016. 26 CFR Parts 41, 48, and 145 This document contains proposed regulations relating to the excise taxes imposed on the sale of highway tractors, trailers, trucks, and tires; the use of heavy vehicles on the highway; and the definition of highway vehicle related to these and other taxes. These proposed regulations reflect legislative changes and court decisions regarding these topics. These proposed regulations affect manufacturers, producers, importers, dealers, retailers, and users of certain highway tractors, trailers, trucks, and tires.
GPO FDSys XML | Text type regulations.gov FR Doc. 2013-21752 RIN 1545-BK27 TD 9637 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations and removal of temporary regulations. Effective Date: These regulations are effective on September 6, 2013. Applicability Dates: For dates of applicability, see §§ 1.150-1(a)(4), 1.171-1 (f), 1.197-2(b)(7), 1.249-1(f)(3), 1.475(a)-4(d)(4), 1.860G-2(g)(3), 1.1001-3(d), (e), and (g), and 48.4101-1(l)(5). 26 CFR Parts 1 and 48 This document contains final regulations that remove any reference to, or requirement of reliance on, “credit ratings” in regulations under the Internal Revenue Code (Code) and provides substitute standards of credit-worthiness where appropriate. This action is required by the Dodd-Frank Wall Street Reform and Consumer Protection Act. These regulations affect persons subject to various provisions of the Code.
GPO FDSys XML | Text type regulations.gov FR Doc. 2013-05703 RIN 1545-BJ44 TD 9604 DEPARTMENT OF THE TREASURY, Internal Revenue Service Correcting Amendment. This correction is effective on March 13, 2013 and is applicable after December 31, 2012. 26 CFR Part 48 This document contains corrections to final regulations (TD 9604) that were published in the Federal Register on Friday, December 7, 2012 (77 FR 72924). The final regulations provide guidance on the excise tax imposed on the sale of certain medical devices, enacted by the Health Care and Education Reconciliation Act of 2010 in conjunction with the Patient Protection and Affordable Care Act.
GPO FDSys XML | Text type regulations.gov FR Doc. 2013-05704 RIN 1545-BJ44 TD 9604 DEPARTMENT OF THE TREASURY, Internal Revenue Service Correction to final regulations. This correction is effective on March 13, 2013 and is applicable after December 31, 2012. 26 CFR Part 48 This document contains corrections to final regulations (TD 9604) that were published in the Federal Register on Friday, December 7, 2012 (77 FR 72924). The final regulations provide guidance on the excise tax imposed on the sale of certain medical devices, enacted by the Health Care and Education Reconciliation Act of 2010 in conjunction with the Patient Protection and Affordable Care Act.
GPO FDSys XML | Text type regulations.gov FR Doc. 2012-29628 RIN 1545-BJ44 TD 9604 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. Effective date: These regulations are effective on December 7, 2012. Applicability date: These regulations are applicable to sales of taxable medical devices after December 31, 2012. 26 CFR Part 48 This document contains final regulations that provide guidance on the excise tax imposed on the sale of certain medical devices, enacted by the Health Care and Education Reconciliation Act of 2010 in conjunction with the Patient Protection and Affordable Care Act. The final regulations affect manufacturers, importers, and producers of taxable medical devices.
GPO FDSys XML | Text type regulations.gov FR Doc. 2012-2493 RIN 1545-BJ44 REG-113770-10 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of Proposed Rulemaking and Notice of Public Hearing. Written or electronic comments must be received by May 7, 2012. Outlines of topics to be discussed at the public hearing scheduled for May 16, 2012, at 10 a.m., must be received by May 7, 2012. 26 CFR Part 48 This document contains proposed regulations that provide guidance on the excise tax imposed on the sale of certain medical devices under section 4191 of the Internal Revenue Code, enacted by the Health Care and Education Reconciliation Act of 2010 in conjunction with the Patient Protection and Affordable Care Act. The proposed regulations affect manufacturers, importers, and producers of taxable medical devices. This document also provides a notice of public hearing on these proposed regulations.