---
kind: "section"
citation: "45 C.F.R. § 155.630"
title: "45"
number: "155.630"
heading: "Reporting."
url: "https://uscodex.org/cfr/45/155.630"
---

# §155.630. Reporting.


Requirement to provide information related to tax administration. If the Exchange grants an individual a certificate of exemption in accordance with [§ 155.610(i)](/cfr/45/155.610.md?p=i), the Exchange must transmit to the IRS at such time and in such manner as the IRS may specify—

- (a) The individual's name, Social Security number, and exemption certificate number;
- (b) Any other information required in guidance published by the Secretary of the Treasury in accordance with [26 CFR 601.601(d)(2)](/cfr/26/601.601.md?p=d-2).

## Notes

### 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.