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Multistate Tax Alert: IRS Notice 2013-26 Supplements Earlier Refund Procedure Guidance for Certain Fuel Tax Credits

American Taxpayer Relief Act of 2012



The American Taxpayer Relief Act of 2012 (“ATRA”), signed into law by President Barack Obama on January 2, 2013, retroactively extended various termination dates applicable to certain federal alternative energy tax credits that had expired on December 31, 2011. In most cases, the credits were extended through the 2012 calendar year and are now scheduled to expire on December 31, 2013. Unlike prior retroactive extensions, no U.S. Congressional guidance was provided as part of the ATRA regarding the procedure for claiming credits related to qualifying sales or use during 2012. However, on February 1, 2013, the Internal Revenue Service (“IRS”) issued “Fuel Tax Credit Extensions Frequently Asked Questions” (“FAQs”) to provide guidance in this regard. On April 3, 2013, the IRS issued Notice 2013-26, supplementing the FAQs with additional guidance regarding the filing of credit claims for the first three quarters of 2012.

In this Tax Alert you can download we summarize the FAQs and Notice 2013-26.

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