Par. 2. Section 300.12 is amended by revising paragraphs (b) and (d) to read as follows:
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(b) Fee. The fee to apply for or renew a preparer tax identification number is $21 per year and is in addition to the fee charged by the contractor.
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(d) Applicability date. This section applies to applications for or renewal of a preparer tax identification number filed on or after [date that is 30 days after these regulations are published as final regulations in the Federal Register ].