45 CFR 155.630
§ 155.630 Reporting.
United States · 45 CFR — Public Welfare · Status: effective
Cite this
- Citation
- 45 CFR 155.630, § 155.630 Reporting, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/217645
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Full text
Requirement to provide information related to tax administration. If the Exchange grants an individual a certificate of exemption in accordance with § 155.610(i), the Exchange must transmit to the IRS at such time and in such manner as the IRS may specify—
(a) The individual's name, Social Security number, and exemption certificate number;
(b) Any other information required in guidance published by the Secretary of the Treasury in accordance with 26 CFR 601.601(d)(2).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.