§ 41.6001-2T - Proof of payment for State registration purposes (temporary).

Link to an amendment published at 79 FR 64317, Oct. 29, 2014.

(a) [Reserved] For further guidance, see § 41.6001-2(a) .

(b)(1)(i) [Reserved] For further guidance, see § 41.6001-2(b)(1)(i).

(ii) Special rule for registration after June 30, 2011, and before December 1, 2011. Between July 1, 2011, and November 30, 2011, a State must register a highway motor vehicle without proof of payment if the person registering the vehicle presents the original or a photocopy of a bill of sale (or other document evidencing transfer) indicating that the vehicle was purchased by the owner either as a new or used vehicle during the preceding 150 days before the date that the State receives the application for registration of the vehicle, and the vehicle has not been registered in any state subsequent to such date of purchase.

(b)(2) through (b)(4)(i) [Reserved] For further guidance, see § 41.6001-2(b)(2) through (b)(4)(i).

(ii) Special rule for registration after June 30, 2011, and before December 1, 2011. In the case of a highway motor vehicle subject to tax under section 4481(a) for which a State receives an application for registration during the months of July, August, September, October, or November of 2011, a State shall accept proof of payment for the taxable period of July 1, 2010, through June 30, 2011, to verify payment of the tax imposed by section 4481(a).

(c) introductory text through (c)(2)(i) [Reserved] For further guidance, see § 41.6001-2(c) through (c)(2)(i).

(ii) Substitute proof of payment for the taxable period beginning July 1, 2011. For purposes of this section and § 41.6001-2, in the case of a highway motor vehicle for which a State receives an application for registration during the period of July 1, 2011, through November 30, 2011, a State shall accept as a substitute for proof of payment, proof of payment for the taxable period of July 1, 2010, through June 30, 2011.

(iii) Cross reference. For provisions relating to the use of proof of payment for the taxable period of July 1, 2010, through June 30, 2011, to verify payment of the tax imposed by section 4481(a), see § 41.6001-2T(b)(4)(ii).

(d) Effective/applicability date. Paragraphs (b)(1)(ii), (b)(4)(ii), (c)(2)(ii) and (c)(2)(iii) of this section apply on and after July 20, 2011.

(e) Expiration date. The applicability of this section expires on or before July 15, 2014.

Effective Date Note:

By T.D. 9698, 79 FR 64316, Oct. 29, 2014, § 41.6001-2T was removed, effective July 1, 2015.