# Kerosene; claims by registered ultimate vendors (blending).
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correcting amendment.
**SUMMARY:**
This document contains corrections to Treasury Decision 8879, which was published in the *Federal Register* on Friday, March 31, 2000 (65 FR 17149). The corrections relate to the kerosene excise tax.
**DATES:**
These corrections are effective March 31, 2000.
**FOR FURTHER INFORMATION CONTACT:**
Frank Boland, (202) 622-3130 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations that are the subject of these corrections are under sections 4101 and 6427 of the Internal Revenue Code.
**Need for Correction**
As published, TD 8879 contains errors that may prove to be misleading and are in need of clarification.
**List of Subjects in 26 CFR Part 48**
Excise taxes, Reporting and recordkeeping requirements.
**Correction of Publication**
**26 CFR Part 48**
Accordingly, 26 CFR part 48 is corrected by making the following correcting amendments:
**PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES**
*Paragraph 1.* The authority citation for part 48 continues to read in part as follows:
**Authority:**
26 U.S.C. 7805 * * *
**26 CFR Part 48**
*Par. 2. * Section 48.4101-1 is amended by:
1. Redesignating paragraphs (c)(1)(v) and (c)(1)(vi) as paragraphs (c)(1)(vi) and (c)(1)(vii), respectively;
2. Adding paragraph (c)(1)(v);
3. Removing the language “(c)(1)(vi)” from paragraph (l)(2) and adding the language “(c)(1)(vii)” in its place. The addition reads as follows:
§ 48.4101-1
(c) * * * (1) * * *
(v) A refiner;
**26 CFR Part 48**
§ 48.4101-2T
*Par. 3. * Section 48.4101-2T is removed.
**26 CFR Part 48**
*Par. 4. * Section 48.6427-11(e)(2)(iii) is revised to read as follows:
§ 48.6427-11
(e) * * *
(2) * * *
(iii) *Model certificate.*
CERTIFICATE OF BUYER FOR PRODUCTION OF A COLD WEATHER BLEND (To support vendor's claim for a credit or payment under section 6427 of the Internal Revenue Code.)
_____(Buyer) certifies the following under penalties of perjury:
Name of buyer
The kerosene to which this certificate applies will be used by Buyer to produce a blend of kerosene and diesel fuel in an area described in a declaration of extreme cold and the blend will be sold for use or used for heating purposes.
This certificate applies to __ percent of Buyer's purchase from _____ (name, address, and employer identification number of seller) on invoice or delivery ticket number __.
If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate.
Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn.
Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such 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.
_____________________
Title of person signing
_____________________
Employer identification number
_____________________
Address of Buyer
_____________________
Signature and date signed
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).