.02 Tire Wholesaler Certificate.

A. A tire dealer does not pay the tire recycling fees on tires sold to a tire wholesaler. If a tire dealer does not know, or cannot ascertain, whether a buyer is a tire wholesaler, the tire dealer should request a written statement from the buyer certifying that the buyer is a tire wholesaler.

B. Form of Certificate. A particular form for the certificate is not required, but it shall:

(1) Set forth the buyer's name and address;

(2) Contain the buyer's recycling fee account number; and

(3) Be signed by the buyer or an authorized representative of the buyer.

C. A tire dealer is not required to obtain a certificate for each subsequent purchase by a tire wholesaler.

D. Notwithstanding the provision in Regulation .03 of this chapter, a tire dealer shall keep a certificate for a period of 4 years after the last sale upon which the tire dealer relies upon the certificate to avoid the payment of the tire recycling fee.

E. A certificate does not relieve a tire dealer from paying tire recycling fees unless the certificate is accepted in good faith. A tire dealer who knows or should know that a buyer is not a tire wholesaler is required to pay the fees on tires sold to that buyer without regard to any certificate which that buyer may provide.

F. Buyers of tires who are not tire wholesalers do not have the option of buying tires free of tire recycling fees and paying the fees directly to the Comptroller.