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Notice 2022-39: Guidance regarding one-time claim for alternative fuels excise tax credits

The IRS today released an advance version of Notice 2022-39 [PDF 150 KB] providing rules that claimants must follow to make a one-time claim for the credit and payment allowable under sections 6426(d) and 6427(e) for alternative fuels sold or used during the first, second, and third calendar quarters of 2022.

Source KPMG

 

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