Appendix B--Model Certificate F. Summary: This is an example of a certificate which certifies that the kerosene purchased will be used as a fuel in an aircraft or resold for that use. It contains the following text:CERTIFICATE OF PERSON BUYING AVIATION-GRADE KEROSENE FOR USE AS A FUEL IN AN AIRCRAFT. (To support tax-free removals and entries of aviation-grade kerosene under section 4082 of the Internal Revenue Code.) “Name of buyer” field (Buyer) certifies the following under penalties of perjury:The aviation-grade kerosene to which this certificate applies will be used by Buyer as a fuel in an aircraft or resold by Buyer for that use.This certificate applies to (text field) percent of Buyer's purchases from “(name, address, and employer identification number of seller)” field as follows (complete as applicable):

Buyer is buying the kerosene for (check either or both as applicable):

Buyer will provide a new certificate to the seller if any information in this certificate changes.If Buyer sells the aviation-grade kerosene to which this certificate relates and does not deliver it into the fuel supply tank of an aircraft, Buyer will be liable for tax unless Buyer obtains a certificate from its buyer stating that the aviation-grade kerosene will be used as a fuel in an aircraft.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has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn.The fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both,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.