Consent to Disclose Electronic Return Information - IRC § 6103(c)
Our objective is to reduce multiple governmental agency motor fuel filing requirements. To facilitate this objective, improve data efficiency, and advance a single point data entry system, we utilize IRC 6103(c) disclosure provisions to authorize sharing of specific motor fuel information.
Form 8821, Tax Information Authorization, permits us to make data available to state agencies, and should be included with the letter of application (LOA). Publication 3536, Motor Fuel Excise Tax, Appendix H, includes Form 8821, and examples to assist in preparing the form.
States not designated on Form 8821 will not have data access. Consents must be renewed every 3 years.
Company A signs the 6103(c) consent on Form 8821 and grants consent to only the State of California (CA) as a designated state. Company A ships a load of motor fuel from California (origin) to Nevada (destination). The information on that specific transaction will be provided to California without federal disclosure restrictions under 6103(c), but it will only be provided to the State of Nevada with federal disclosure restrictions under 6103(d)
Note: This page contains one or more references to the Internal Revenue Code (IRC), Treasury Regulations, court cases, or other official tax guidance. References to these legal authorities are included for the convenience of those who would like to read the technical reference material. To access the applicable IRC sections, Treasury Regulations, or other official tax guidance, visit the Tax Code, Regulations, and Official Guidance page. To access any Tax Court case opinions issued after September 24, 1995, visit the Opinions Search page of the United States Tax Court.