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 unrestricted data access under IRC 6103(c). 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).