§155.630. Reporting.
45 C.F.R. § 155.630
Requirement to provide information related to tax administration. If the Exchange grants an individual a certificate of exemption in accordance with § 155.610(i), the Exchange must transmit to the IRS at such time and in such manner as the IRS may specify—
The individual's name, Social Security number, and exemption certificate number;
Any other information required in guidance published by the Secretary of the Treasury in accordance with 26 CFR 601.601(d)(2).
Notes, amendments, and revision history
Source
Source: 78 FR 39523, July 1, 2013, unless otherwise noted.
Authority
Authority: 42 U.S.C. 18021-18024, 18031-18033, 18041-18042, 18051, 18054, 18071, and 18081-18083.
Source
Source: 77 FR 11718, Feb. 27, 2012, unless otherwise noted.