Internal Revenue Code:Sec. 4101. Registration and bond
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter A - Automotive and Related Items
PART III - PETROLEUM PRODUCTS
Subpart B - Special Provisions Applicable to fuels tax
Statute
Sec. 4101. Registration and bond
(a) Registration
(1)In general.--Every person required by the Secretary to
register under this section with respect to the tax imposed by
section 4041 (a)or 4081 and every person producing or
importing biodiesel (as defined in section 40A(d)(1)) or alcohol
(as defined in section 6426(b)(4)(A))shall register with the
Secretary at such time, in such form and manner, and subject to
such terms and conditions, as the Secretary may by regulations
prescribe. A registration under this section may be used only in
accordance with regulationsprescribed under this section.
<<<NOTE: Public Law 109-059, SEC. 11166. TREATMENT OF DEEP-DRAFT
VESSELS, provided the following note to Section 4101:
"<<NOTE: 26 USC 4101 note.>> In General.--On and after the date
of the enactment of this Act, the Secretary of the Treasury shall
require that a vessel described in section 4042(c)(1) of the
Internal Revenue Code of 1986 be considered a vessel for purposes
of the registration of the operator of such vessel under section
4101 of such Code, unless such operator uses such vessel exclusively
for purposes of the entry of taxable fuel.>>>"
(2) Registration of persons within foreign trade zones,
etc.--The Secretary shall require registration by any person
which--
(A) operates a terminal or refinery within a
foreign trade zone or within a customs bonded storage
facility, or
(B) holds an inventory position with respect to a
taxable fuel in such a terminal.
(3) Display of registration.--Every operator of a vessel
required by the Secretary to register under this section shall
display proof of registration through an identification device
prescribed by the Secretary on each vessel used by such operator
to transport any taxable fuel.
<<NOTE: Public Law 109-059, Section 11163(a) amended Section 4101 by
adding the following paragraph (4), to be effective for sales after
December 31, 2005:>>
(4) Registration of persons extending credit on certain
exempt sales of fuel.--The Secretary shall require registration
by any person which--
(A) extends credit by credit card to any ultimate
purchaser described in subparagraph (C) or (D) of
section 6416(b)(2) for the purchase of taxable fuel upon
which tax has been imposed under section 4041 or 4081,
and
(B) does not collect the amount of such tax from
such ultimate purchaser.
<<NOTE: Public Law 109-059, Section 11164(a) amended Section 4101 by
adding another paragraph (4), as follows, to apply to actions
occuring after the enactment of the Act:>>
(4) Reregistration in event of change in ownership.--Under
regulations prescribed by the Secretary, a person (other than a
corporation the stock of which is regularly traded on an
established securities market) shall be required to reregister
under this section if after a transaction (or series of related
transactions) more than 50 percent of ownership interests in, or
assets of, such person are held by persons other than persons
(or persons related thereto) who held more than 50 percent of
such interests or assets before the transaction (or series of
related transactions).
(b) Bonds and liens
(1) In general
Under regulations prescribed by the Secretary, the Secretary
may require, as a condition of permitting any person to be
registered under subsection (a), that such person -
(A) give a bond in such sum as the Secretary determines
appropriate, and
(B) agree to the imposition of a lien -
(i) on such property (or rights to property) of such person
used in the trade or business for which the registration is
sought, or
(ii) with the consent of such person, on any other property
(or rights to property) of such person as the Secretary
determines appropriate.
Rules similar to the rules of section 6323 shall apply to the
lien imposed pursuant to this paragraph.
(2) Release or discharge of lien
If a lien is imposed pursuant to paragraph (1), the Secretary
shall issue a certificate of discharge or a release of such lien
in connection with a transfer of the property if there is
furnished to the Secretary (and accepted by him) a bond in such
sum as the Secretary determines appropriate or the transferor
agrees to the imposition of a substitute lien under paragraph
(1)(B) in such sum as the Secretary determines appropriate. The
Secretary shall respond to any request to discharge or release a
lien imposed pursuant to paragraph (1) in connection with a
transfer of property not later than 90 days after the date the
request for such a discharge or release is made.
(c) Denial, revocation, or suspension of registration
Rules similar to the rules of section 4222(c) shall apply to
registration under this section.
(d) Information reporting
The Secretary may require -
(1) information reporting by any person registered under this
section, and
(2) information reporting by such other persons as the
Secretary deems necessary to carry out this part.
Any person who is required to report under this subsection and who
has 25 or more reportable transactions in a month shall file such
report in electronic format.
(e) {Repealed}Certain approved terminals of registered persons
required to offer dyed diesel fuel and kerosene for
nontaxable purposes
(1) In general
A terminal for kerosene or diesel fuel may not be an approved
facility for storage of non-tax-paid diesel fuel or kerosene
under this section unless the operator of such terminal offers
such fuel in a dyed form for removal for nontaxable use in
accordance with section 4082(a).
(2) Exception
Paragraph (1) shall not apply to any terminal exclusively
providing aviation-grade kerosene by pipeline to an airport.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 484; Pub. L. 89-44, title VIII,
Sec. 802(b)(2), June 21, 1965, 79 Stat. 159; Pub. L. 94-455, title
XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L.
97-424, title V, Sec. 515(b)(8), Jan. 6, 1983, 96 Stat. 2182; Pub.
L. 99-514, title XVII, Sec. 1703(b)(1), Oct. 22, 1986, 100 Stat.
2776; Pub. L. 100-203, title X, Sec. 10502(d)(3), Dec. 22, 1987,
101 Stat. 1330-444; Pub. L. 101-508, title XI, Sec. 11212(b)(1),
Nov. 5, 1990, 104 Stat. 1388-430; Pub. L. 103-66, title XIII, Sec.
13242(d)(1), Aug. 10, 1993, 107 Stat. 522; Pub. L. 105-34, title X,
Sec. 1032(d), Aug. 5, 1997, 111 Stat. 934; Pub. L. 105-206, title
VI, Sec. 6010(h)(5), July 22, 1998, 112 Stat. 815.)
Miscellaneous
AMENDMENTS
2005 - Public Law 109-059, sec 11163 amends Section 4101(a)
adding at the end a new paragraph (4) relating to "Registration of
Person Extending Credit...", effective for sales after
December 31, 2005, and PL 109-059 Section 11164 amends by
adding another new paragraph (4), relating to "Reregistration in
event of change in ownership", effective after the date of enactment
of the Act, and PL 109-059, section 11166 amends by incorporating a
note relating to Treatment of Deep-Draft Vesels", effective on the
date of enactment of the Act.
2004 - Subsec.864(a),Pub.L.108-357, amended Sec.4101(d) by
adding at the end the following new flush sentence:
"Any person who is required to report under this subsection and
who has 25 or more reportable transactions in a month shall file
such report in electronic format".
2004 - Subsec.862(a),Pub.L.108-357, amended Sec.4101(a) by
redesignating paragraph (2) as paragraph (3), and by inserting
after paragraph (1) the following new paragraph:
"(2) Registration of persons within foreign trade zones,
etc.".
2004 - Subsec.861(a),Pub.L.108-357, amended Sec.4101(a) by
(1) by striking ``Every'' and inserting the following:
"(1) In general.--Every", and
(2) by adding at the end the following new paragraph:
"(2) Display of registration.--Every operator of a vessel
required by the Secretary to register under this section shall
display proof of registration through an identification device
prescribed by the Secretary on each vessel used by such
operator to transport any taxable fuel.".
2004 - Subsec.860(c),Pub.L.108-357, added the following note:
Publication of Registered Persons.--Beginning on January 1, 2005,
the Secretary of the Treasury (or the Secretary's delegate) shall
periodically publish under section 6103(k)(7) of the Internal
Revenue Code of 1986 a current list of persons registered under
section 4101 of such Code who are required to register under such
section.
2004 - PL 108-357, Sec 301(b). Sec 4101(a) is amended by inserting
``and every person producing or importing biodiesel (as defined in
section 40A(d)(1)) or alcohol (as defined in section 6426(b)(4)(A))''
before ``shall register with the Secretary''. Effective Date--
The amendment shall take effect on April 1, 2005.
2002 - Subsec. 615(a) Pub. L. 107-147, repealed Sec. 4101(e)
effective on January 1, 2002.
1998 - Subsec. (e)(1). Pub. L. 105-206 substituted ''such fuel in
a dyed form'' for ''dyed diesel fuel and kerosene''.
1997 - Subsec. (e). Pub. L. 105-34 added subsec. (e).
1993 - Subsec. (a). Pub. L. 103-66 substituted ''4041(a)(1),
4081,'' for ''4081''.
1990 - Pub. L. 101-508 amended section generally. Prior to
amendment, section read as follows:
''(a) Registration. - Every person subject to tax under section
4081 or 4091 shall, before incurring any liability for tax under
such section, register with the Secretary.
''(b) Bond. - Under regulations prescribed by the Secretary,
every person who registers under subsection (a) may be required to
give a bond in such sum as the Secretary determines.''
1987 - Subsec. (a). Pub. L. 100-203 inserted ''or 4091'' after
''section 4081''.
1986 - Pub. L. 99-514 amended section generally, substituting
''Registration and bond'' for ''Registration'' in section
catchline, designating existing provisions as subsec. (a),
inserting subsec. (a) heading, and adding subsec. (b).
1983 - Pub. L. 97-424 struck out ''or section 4091'' after
''4081''.
1976 - Pub. L. 94-455 struck out ''or his delegate'' after
''Secretary''.
1965 - Pub. L. 89-44 struck out all references to a bond to be
given and its terms and requirements.
EFFECTIVE DATE OF 2004 AMENDMENT
Amendment by Pub.L.108-357, Sec.864(a), amending Sec.4101(d)
shall apply on January 1, 2006.
Amendment by Pub.L.108-357, Sec.862(a), amending Sec.4101(a)
shall take effect on January 1, 2005.
Amendment by Pub.L.108-357, Sec.861(a), amending Sec.4101(a)
shall take effect on January 1, 2005.
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by Pub. L. 105-206 effective, except as otherwise
provided, as if included in the provisions of the Taxpayer Relief
Act of 1997, Pub. L. 105-34, to which such amendment relates, see
section 6024 of Pub. L. 105-206, set out as a note under section 1
of this title.
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by Pub. L. 105-34 effective Jan. 1, 2002, see section
1032(f)(2) of Pub. L. 105-34, as amended, set out as a note under
section 4041 of this title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103-66 effective Jan. 1, 1994, see section
13242(e) of Pub. L. 103-66, set out as a note under section 4041 of
this title.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by Pub. L. 101-508 effective Dec. 1, 1990, see section
11212(f)(2) of Pub. L. 101-508, set out as a note under section
4081 of this title.
EFFECTIVE DATE OF 1987 AMENDMENT
Amendment by Pub. L. 100-203 applicable to sales after Mar. 31,
1988, see section 10502(e) of Pub. L. 100-203, set out as a note
under section 40 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to gasoline removed (as
defined in section 4082 of this title as amended by section 1703 of
Pub. L. 99-514) after Dec. 31, 1987, see section 1703(h) of Pub. L.
99-514, set out as a note under section 4081 of this title.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 97-424 applicable to articles sold after
Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, set out as a
note under section 34 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-44 applicable with respect to articles
sold on or after July 1, 1965, see section 802(d)(1) of Pub. L.
89-44, set out as a note under section 4082 of this title.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 4081, 4082, 4091, 4093,
4222, 6427, 6724, 7232, 7272 of this title.
