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Treasury Regulations (26 C.F.R.)

26 CFR § 48.4222(c)-1

Revocation or suspension of registration.

Official textecfr.govlast amended

The district director or the Director of International Operations, as the case may be, is authorized to revoke or temporarily suspend, upon written notice, the registration of any person and the right of such person to sell or purchase articles tax free under section 4221 of the Code in any case in which he finds that (1) the registrant is not a bona fide manufacturer, or a purchaser reselling direct to manufacturers or exporters; (2) the registrant is for some other reason not eligible under these regulations to retain a Certificate of Registry; (3) the registrant has used his registration to avoid the payment of any tax imposed by Chapter 32 of the Code, or to postpone or interfere in any manner with the collection of such tax; (4) such revocation or suspension is necessary to protect the revenue; or (5) the registrant failed to comply with the requirements of paragraph (c) of § 48.4222 (a)-1, relating to the evidence required to support a tax-free sale. The revocation or suspension of registration is in addition to any other penalty that may apply under the law for any act or failure to act.

(Secs. 4222 (72 Stat. 1284; 26 U.S.C. 4222) and 7805 (68A Stat. 917; 26 U.S.C. 7805) of the Internal Revenue Code of 1954); secs. 4051, 4052, 4061 and 7805 of the Internal Revenue Code of 1954 (96 Stat. 2174, 2175 and 2173; 68A Stat. 917; 26 U.S.C. 4051, 4052, 4061, and 7805) and secs. 522 and 523 of the Highway Revenue Act of 1982 (Pub. L. 97-424, 96 Stat. 2185, 2186))

[T.D. 7536, 43 FR 13522, Mar. 31, 1978, as amended by T.D. 7753, 46 FR 2999, Jan. 13, 1981; T.D. 7882, 48 FR 14362, Apr. 4, 1983]

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In this part (40 sections)
  1. 48.4216(e)-3 · No exclusion or readjustment for other advertising…
  2. 48.4216(f)-1 · Value of used components excluded from price of certain…
  3. 48.4217-1 · Lease considered as sale.
  4. 48.4217-2 · Limitation on amount of tax applicable to certain leases.
  5. 48.4218-1 · Tax on use by manufacturer, producer, or importer.
  6. 48.4218-2 · Business or personal use of articles.
  7. 48.4218-3 · Events subsequent to taxable use of article.
  8. 48.4218-4 · Use in further manufacture.
  9. 48.4218-5 · Computation of tax.
  10. 48.4219-1 · Sales of taxable articles by a person other than the…
  11. 48.4221-1 · Tax-free sales; general rule.
  12. 48.4221-2 · Tax-free sale of articles to be used for, or resold for,…
  13. 48.4221-3 · Tax-free sale of articles for export, or for resale by the…
  14. 48.4221-4 · Tax-free sale of articles for use by the purchaser as…
  15. 48.4221-5 · Tax-free sale of articles to State and local governments…
  16. 48.4221-6 · Tax-free sales of articles to nonprofit educational…
  17. 48.4221-7 · Tax-free sales of tires and tubes.
  18. 48.4221-8 · Tax-free sales of tires, tubes, and tread rubber used on…
  19. 48.4222(a)-1 · Registration.
  20. 48.4222(b)-1 · Exceptions to the requirement for registration.
  21. 48.4222(c)-1 · Revocation or suspension of registration.
  22. 48.4222(d)-1 · Registration in the case of certain other exemptions.
  23. 48.4223-1 · Special rules relating to further manufacture.
  24. 48.4225-1 · Exemption of articles manufactured or produced by Indians.
  25. 48.6412-1 · Floor stocks credit or refund.
  26. 48.6412-2 · Definitions for purposes of floor stocks credit or refund.
  27. 48.6412-3 · Amount of tax paid on each article.
  28. 48.6416(a)-1 · Claims for credit or refund of overpayments of taxes on…
  29. 48.6416(a)-2 · Credit or refund of tax on special fuels.
  30. 48.6416(a)-3 · Credit or refund of manufacturers tax under chapter 32.
  31. 48.6416(b)(1)-1 · Price readjustments causing overpayments of…
  32. 48.6416(b)(1)-2 · Determination of price readjustments.
  33. 48.6416(b)(1)-3 · Readjustment for local advertising charges.
  34. 48.6416(b)(1)-4 · Supporting evidence required in case of price…
  35. 48.6416(b)(2)-1 · Certain exportations, uses, sales, or resales causing…
  36. 48.6416(b)(2)-2 · Exportations, uses, sales, and resales included.
  37. 48.6416(b)(2)-3 · Supporting evidence required in case of manufacturers…
  38. 48.6416(b)(2)-4 · Supporting evidence required in case of special fuels…
  39. 48.6416(b)(3)-1 · Tax-paid articles used for further manufacture and…
  40. 48.6416(b)(3)-2 · Further manufacture included.
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