Internal Revenue Code:Sec. 4104. Information reporting for persons claiming certain tax benefits.
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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
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Statute
SEC. 4104. INFORMATION REPORTING FOR PERSONS CLAIMING CERTAIN TAX
BENEFITS.
(a) In General.--The Secretary shall require any person claiming
tax benefits--
(1) under the provisions of section 34, 40, and 40A, to
file a return at the time such person claims such benefits (in
such manner as the Secretary may prescribe), and
(2) under the provisions of section 4041(b)(2), 6426, or
6427(e) to file a quarterly return (in such manner as the
Secretary may prescribe).
(b) Contents of Return.--Any return filed under this section shall
provide such information relating to such benefits and the coordination
of such benefits as the Secretary may require to ensure the proper
administration and use of such benefits.
(c) Enforcement.--With <<NOTE: Applicability.>> respect to any
person described in subsection (a) and subject to registration
requirements under this title, rules similar to rules of section 4222(c)
shall apply with respect to any requirement under this section.
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Sources
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Miscellaneous
AMENDMENTS
2004 - Pub. L. 108-357, Sec. 303(a). Subpart C of part III of
subchapter A of chapter 32 is amended by adding at the end the
new section 4104.
EFFECTIVE DATE OF 2004 AMENDMENT
Amendment by Pub. L. 108-357 effective Jan. 1, 2005, see section
303(c) of Pub. L. 108-357, set out as a note under section 4104 of
this title.
