Par. 29. Section 48.6427-10 is added to read as follows:
(a) Conditions to allowance of credit or payment. A claim for credit or payment with respect to gasoline is allowed under section 6427(f) only if--
(1) The gasoline to which the claim relates was taxed at the aggregate rate of tax imposed by section 4081 without regard to section 4081(c);
(2) The claimant used the gasoline to produce gasohol (as defined in Sec. 48.4081-6(b)(2)) that was sold or used in the claimant's trade or business; and
(3) The claimant has filed a timely claim for a credit or payment that contains the information required under paragraph (c) of this section.
(b) Form of claim. Each claim for a payment under section 6427(f) must be made on Form 8849 (or such other form as the Commissioner may designate) in accordance with the instructions for that form. Each claim for a credit under section 6427(f) must be made on Form 4136 (or such other form as the Commissioner may designate) in accordance with the instructions for that form.
(c) Content of claim. Each claim for credit or payment under section 6427(f) must contain the following information with respect to each batch of gasohol that contains the gasoline covered by the claim:
(1) The claimant's registration number, if the claimant is a registered gasohol blender (as defined in Sec. 48.4081-6(b)(4)).
(2) The name, address, and employer identification number of the person that sold the claimant the gasoline.
(3) The date and location of the sale of the gasoline.
(4) The volume of the gasoline.
(5) The name, address, and employer identification number of the person that sold the claimant the alcohol.
(6) The date and location of the sale of the alcohol.
(7) The volume and type of the alcohol.
(8) In the case of a claim for a payment, a copy of the invoice or other record of sale relating to each purchase of alcohol.
(9) The written or typed name of the individual signing the claim and the telephone number of that individual.
(10) The amount of credit or payment claimed.
(d) Time for filing claim. For rules relating to the time for filing a claim under section 6427(f), see section 6427(i). A claim under section 6427(f) is not considered to be filed unless it contains all the information required by paragraph (c) of this section and received at the place required by the form.
(e) Effective date. This section is effective with respect to claims relating to gasohol produced after December 31, 1994.