Appendix B--Model Certificate J. Summary: This is an example of a certificate which certifies the purchase of compressed natural gas that will be used in a nontaxable use, as listed in Publication 510. It contains the following text:CERTIFICATE OF PERSON BUYING COMPRESSED NATURAL GAS FOR A NONTAXABLE USE. (To support tax-free sales of compressed natural gas under section 4041 of the Internal Revenue Code.) “Name, address, and employer identification number of seller” field “(Name of buyer)” field ( “Buyer”) certifies the following under penalties of perjury:The compressed natural gas to which this certificate relates will be used in a nontaxable use.This certificate applies to the following (complete as applicable):

Buyer will not claim a credit or refund under section 6427 of the Internal Revenue Code for any compressed natural gas to which this certificate relates.Buyer will provide a new certificate to the seller if any information in this certificate changes.Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate.Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn from a purchaser to which Buyer sells compressed natural gas tax free.Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution.