26 U.S. Code § 4101 - Registration and bond
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)), 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.
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.
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).
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.
Rules similar to the rules of section 4222(c) shall apply to registration under this section.
2013—Subsec. (a)(1). Pub. L. 112–240 substituted “second generation biofuel” for “cellulosic biofuel”.
2008—Subsec. (a)(1). Pub. L. 110–246, § 15321(b)(3)(A), substituted “, every person producing or importing” for “and every person producing or importing” and inserted “, and every person producing cellulosic biofuel (as defined in section 40(b)(6)(E))” before “shall register”.
2007—Subsec. (a)(4), (5). Pub. L. 110–172 redesignated par. (4) relating to reregistration in event of change of ownership as (5).
2005—Subsec. (a)(1). Pub. L. 109–59, § 11113(c), substituted “4041(a)” for “4041(a)(1)”.
Subsec. (a)(4). Pub. L. 109–59, § 11164(a), added par. (4) relating to reregistration in event of change in ownership.
Pub. L. 109–59, § 11163(a), added par. (4) relating to registration of persons extending credit on certain exempt sales of fuel.
2004—Subsec. (a). Pub. L. 108–357, § 861(a), designated existing provisions as par. (1), inserted heading, and added par. (2).
Pub. L. 108–357, § 853(d)(2)(F), substituted “or 4081” for “, 4081, or 4091”.
Pub. L. 108–357, § 301(b), amended par. (1), as amended by Pub. L. 108–357, § 861, 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”.
Subsec. (a)(2), (3). Pub. L. 108–357, § 862(a), added par. (2) and redesignated former par. (2) as (3).
Subsec. (d). Pub. L. 108–357, § 864(a), inserted concluding provisions.
2002—Subsec. (e). Pub. L. 107–147 struck out heading and text of subsec. (e). Text read as follows:
“(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.”
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.
Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective May 22, 2008, the date of enactment of Pub. L. 110–234, except as otherwise provided, see section 4 of Pub. L. 110–246, set out as an Effective Date note under section 8701 of Title 7, Agriculture.
Amendment by section 11113(c) of Pub. L. 109–59 applicable to any sale or use for any period after Sept. 30, 2006, see section 11113(d) of Pub. L. 109–59, set out as a note under section 4041 of this title.
Amendment by section 853(d)(2)(F) of Pub. L. 108–357 applicable to aviation-grade kerosene removed, entered, or sold after Dec. 31, 2004, see section 853(e) of Pub. L. 108–357, set out as a note under section 4041 of this title.
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.
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.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Registration and Bond for Petroleum Products : 2013-05-31
- Fuels Not Used for Taxable Purposes : 2011-11-04
- Registration and Bond for Petroleum Products : 2011-11-04
- Biodiesel and Renewable Diesel Used as a Fuel : 2011-11-04
- Tax on Removal, Entry, or Sale : 2011-11-04
- Registration and Bond for Petroleum Products : 2010-04-23
- Registration and Bond for Petroleum Products : 2009-02-27
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