IRC Section 6103(c) consent

To facilitate the filing and dissemination of motor fuel electronic data with other tax or information collecting authorities, I am executing this consent to disclose otherwise confidential excise and entity tax information that I file electronically on Form 720-TO, Terminal Operator Report and/or Form 720-CS, Carrier Summary Report information returns. This consent only applies to state codes designated (designated states) on Form 8821, Tax Information Authorization. I authorize the IRS to release all information reported with respect to any state agency represented by the state codes that I designate on Form 8821, Tax Information Authorization. Attached is a complete list of state agencies responsible for the collection of motor fuel tax, along with the corresponding 2-digit state codes, to which this consent applies. Furthermore, I authorize the release of corresponding IRS display name information associated with any of my data submissions.

I understand that the agency receiving the information is not bound by IRS confidentiality laws and may use the information for any purpose as permitted by state law. The consent is effective on the date this Form 8821 is executed and remains in effect thereafter for all 720-TOs or 720-CSs returns filed by me within 3 calendar years of that date.

I may revoke this consent by notifying IRS in writing. The revocation will only be effective after IRS has processed it, and no further disclosure to any state will be made based on this consent.

ExSTARS note to information providers: The previous requirement of making the EDI transaction election is no longer required. Form 8821 is the only method to authorize consent.