45 C.F.R. § 155.630

Current through September 30, 2024

Section 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) , 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) .

45 C.F.R. §155.630