Amendment of Subsection (a)(1)
Pub. L. 117–169, title I, § 13704(b)(5), (c), Aug. 16, 2022, 136 Stat. 2003, provided that, applicable to transportation fuel produced after Dec. 31, 2024, subsection (a)(1) of this section is amended by inserting “every person producing a fuel eligible for the clean fuel production credit (pursuant to section 45Z),” after “section 6426(k)(3)),”. See 2022 Amendment note below.
Editorial Notes
Amendments
2022—Subsec. (a)(1). Pub. L. 117–169, § 13704(b)(5), which directed insertion of “every person producing a fuel eligible for the clean fuel production credit (pursuant to section 45Z),” after “section 6426(k)(3)),”, was executed by making the insertion after “section 40B),” as inserted by section 13203(d)(2)(C) of Pub. L. 117–169, to reflect the probable intent of Congress. See note below. A prior version of such amendment by section 13203(d)(2)(C) contained text that read “(as defined in section 40B or section 6426(k)(3)),”, but the reference to section 6426(k)(3) did not appear in the enacted version.
Pub. L. 117–169, § 13203(d)(2)(C), inserted “every person producing or importing sustainable aviation fuel (as defined in section 40B),” before “and every person producing second generation biofuel”.
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.
Statutory Notes and Related Subsidiaries
Effective Date of 2005 Amendment
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.
Pub. L. 109–59, title XI, § 11163(e), Aug. 10, 2005, 119 Stat. 1975, provided that:
“The amendments made by this section [amending this section and sections
6206,
6416,
6427, and
6675 of this title] shall apply to sales after
December 31, 2005.”
Pub. L. 109–59, title XI, § 11164(c), Aug. 10, 2005, 119 Stat. 1976, provided that:
“The amendments made by this section [amending this section and sections
6719,
7232, and
7272 of this title] shall apply to actions, or failures to act, after the date of the enactment of this Act [
Aug. 10, 2005].”
Effective Date of 2004 Amendment
Amendment by section 301(b) of Pub. L. 108–357 effective Apr. 1, 2005, see section 301(d)(2) of Pub. L. 108–357, set out as a note under section 40 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.
Pub. L. 108–357, title VIII, § 861(c)(1), Oct. 22, 2004, 118 Stat. 1619, provided that:
“The amendments made by subsection (a) [amending this section] shall take effect on January 1, 2005.”
Pub. L. 108–357, title VIII, § 862(c), Oct. 22, 2004, 118 Stat. 1619, provided that:
“The amendments made by this section [amending this section and
section 6718 of this title] shall take effect on
January 1, 2005.”
Pub. L. 108–357, title VIII, § 864(b), Oct. 22, 2004, 118 Stat. 1621, provided that:
“The amendment made by this section [amending this section] shall apply on January 1, 2006.”
Treatment of Deep-Draft Vessels
Pub. L. 109–59, title XI, § 11166(a), Aug. 10, 2005, 119 Stat. 1976, provided that:
“On and after the date of the enactment of this Act [
Aug. 10, 2005], 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.”
Publication of Registered Persons
Pub. L. 108–357, title VIII, § 860(c), Oct. 22, 2004, 118 Stat. 1618, provided that:
“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.”
