26Title 26The US tax code, read & explained

26 U.S.C. § 4101

§ 4101. Registration and bond

720 words · amended 18 times · cited by 17 other sections

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Changed by the 2025 tax law

Part of the code since 1954. Last changed July 4, 2025 by the One Big Beautiful Bill Act (2025).

Every change, newest first (19)
  1. July 4, 2025One Big Beautiful Bill Act (2025)
  2. August 16, 2022Inflation Reduction Act of 2022
  3. January 2, 2013American Taxpayer Relief Act of 2012
  4. June 18, 2008Public Law 110-246
  5. May 22, 2008Public Law 110-234
  6. December 29, 2007Public Law 110-172
  7. August 10, 2005Public Law 109-59
  8. October 22, 2004American Jobs Creation Act of 2004
  9. March 9, 2002Public Law 107-147
  10. July 22, 1998IRS Restructuring and Reform Act of 1998
  11. August 5, 1997Taxpayer Relief Act of 1997
  12. August 10, 1993Omnibus Budget Reconciliation Act of 1993
  13. November 5, 1990Omnibus Budget Reconciliation Act of 1990
  14. December 22, 1987Omnibus Budget Reconciliation Act of 1987
  15. October 22, 1986Tax Reform Act of 1986
  16. January 6, 1983Public Law 97-424
  17. October 4, 1976Tax Reform Act of 1976
  18. June 21, 1965Public Law 89-44
  19. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

Structure

  1. (a) Registration
  2. (b) Bonds and liens
  3. (c) Denial, revocation, or suspension of registration
  4. (d) Information reporting
(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, every person producing or importing biodiesel (as defined in section 40A(d)(1)) or alcohol (as defined in section 6426(b)(4)(A)), every person producing or importing sustainable aviation fuel (as defined in section 40B), every person producing a fuel eligible for the clean fuel production credit (pursuant to section 45Z), and every person producing second generation biofuel (as defined in section 40(b)(6)(E)) 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 regulations prescribed under this section.

(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.

(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.

(5) 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.