includes— (I) the name and address of such person, (II) the applicable period (not to exceed 4 calendar quarters) for which the certificate applies, and (III) a statement that— (aa) such person satisfies the requirement under clause (i), and (bb) such resin will only be used in the manufacture or production within the United States of any product which is not a covered item, no tax shall be imposed under section 4691(a)(1). (4) Taxation of nonqualified use For purposes of section 4691(a)(1), if no tax was imposed by such section on the sale of any taxable virgin plastic resin by reason of paragraph (1) or paragraph (3), the first person who uses such resin in a manner other than a use described in such paragraph shall be treated as the manufacturer of such resin. (e) Refund or credit for certain uses Under regulations prescribed by the Secretary, if— (1) a tax under section 4691(a)(1) was paid with respect to any taxable virgin plastic resin, and (2) such resin was used by any person in the manufacture or production within the United States of any product which is not a covered item, then an amount equal to the tax so paid shall be allowed as a credit or refund (without interest) to such person in the same manner as if it were an overpayment of tax imposed by such section. (f) Disposition of revenues from Puerto Rico and the Virgin Islands The provisions of subsections (a)(3) and (b)(3) of section 7652 shall not apply to any tax imposed by section 4691. (g) Imposition of floor stocks taxes (1) In general (A) In general If, on any tax-increase date, any taxable virgin plastic resin or imported covered item is held by any person (other than the manufacturer, producer, or importer thereof) for sale or for use in further manufacture, there is hereby imposed a floor stocks tax. (B) Amount of tax The amount of the tax imposed by subparagraph (A) shall be the excess (if any) of— (i) the tax which would be imposed under section 4691— (I) in the case of any taxable virgin plastic resin, on such resin if the sale of such