# Prop. Treas. Reg. § 48.4222(b)-1: Exceptions to the requirement for registration.

Proposed regulation, not in force. PS-66-93, 94-25763, published 1994-10-19 <https://www.federalregister.gov/documents/1994/10/19/94-25763/gasoline-and-diesel-fuel-excise-tax-rules-relating-to-gasohol-tax-on-compressed-natural-gas>. Interprets 26 U.S.C. § 4222.

Par. 25. In Sec. 48.4222(b)-1, paragraph (a) is revised to read as follows:

(a) State and local governments. The Internal Revenue Service will not register state or local governments under section 4222. To establish the right to sell articles tax free to a state or local government, the manufacturer must obtain from a state or local government the information described in Sec. 48.4221-5(c).

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