Amended 1965, 1976, 1983, 1986, 1990, 1997, 1998, 2002
- 2002 Pub. L. 107-147 Pub. L. 107–147 struck out heading and text of subsec. (e). Text read as follows:
- 2002 “(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).
- 2002 “(2) Exception.—Paragraph (1) shall not apply to any terminal exclusively providing aviation-grade kerosene by pipeline to an airport.”
- 1998 Pub. L. 105-206 Pub. L. 105–206 substituted “such fuel in a dyed form” for “dyed diesel fuel and kerosene”.
- 1997 Pub. L. 105-34 Pub. L. 105–34 added subsec. (e).
- 1990 Pub. L. 101-508 Pub. L. 101–508 amended section generally. Prior to amendment, section read as follows:
- 1990 “(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.
- 1990 “(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.”
- 1986 Pub. L. 99-514 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 Pub. L. 97–424 struck out “or section 4091” after “4081”.
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
- 1965 Pub. L. 89-44 Pub. L. 89–44 struck out all references to a bond to be given and its terms and requirements.
Cases: Basque Station, Inc. v. United States, 53 F. App'x 829 (9th Cir. 2002); Bowen-Morrison Marketers, Inc. v. United States, 820 F. Supp. 267 (W.D. Va. 1993)
Forms: Form 637
Final rules 4
(a) Registration
Amended 1987, 1993, 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 861(a), designated existing provisions as par. (1), inserted heading, and added par. (2).
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 853(d)(2)(F), substituted “or 4081” for “, 4081, or 4091”.
- 2004 Pub. L. 108-357 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”.
- 1993 Pub. L. 103-66 Pub. L. 103–66 substituted “4041(a)(1), 4081,” for “4081”.
- 1987 Pub. L. 100-203 Pub. L. 100–203 inserted “or 4091” after “section 4081”.
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(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.
Amended 2005, 2008, 2013, 2022, 2025
- 2025 Pub. L. 119-21 Pub. L. 119–21, § 70521(i)(1), amended Pub. L. 117–169, § 13704(b)(5). See 2022 Amendment note below.
- 2022 Pub. L. 117-169 Pub. L. 117–169, § 13704(b)(5), as amended by Pub. L. 119–21, § 70521(i)(1), inserted “every person producing a fuel eligible for the clean fuel production credit (pursuant to section 45Z),” after “section 40B),”.
- 2022 Pub. L. 117-169 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 Pub. L. 112-240 Pub. L. 112–240 substituted “second generation biofuel” for “cellulosic biofuel”.
- 2008 Pub. L. 110-246 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”.
- 2005 Pub. L. 109-59 Pub. L. 109–59, § 11113(c), substituted “4041(a)” for “4041(a)(1)”.
(2) Registration of persons within foreign trade zones, etc. The Secretary shall require registration by any person which—
Amended 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 862(a), added par. (2) and redesignated former par. (2) as (3).
(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.
Amended 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 862(a), added par. (2) and redesignated former par. (2) as (3).
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(4) Registration of persons extending credit on certain exempt sales of fuel The Secretary shall require registration by any person which—
Amended 2005, 2007
- 2007 Pub. L. 110-172 Pub. L. 110–172 redesignated par. (4) relating to reregistration in event of change of ownership as (5).
- 2005 Pub. L. 109-59 Pub. L. 109–59, § 11164(a), added par. (4) relating to reregistration in event of change in ownership.
- 2005 Pub. L. 109-59 Pub. L. 109–59, § 11163(a), added par. (4) relating to registration of persons extending credit on certain exempt sales of fuel.
(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).
Amended 2007
- 2007 Pub. L. 110-172 Pub. L. 110–172 redesignated par. (4) relating to reregistration in event of change of ownership as (5).
(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—
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(A) give a bond in such sum as the Secretary determines appropriate, and
(B) agree to the imposition of a lien—
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(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—
Amended 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 864(a), inserted concluding provisions.
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(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.