# 26 U.S.C. § 4222: Registration Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 4222(a)(1). ## § 4222(a) General rule Except as provided in subsection (b), section 4221 shall not apply with respect to the sale of any article unless the manufacturer, the first purchaser, and the second purchaser (if any) are all registered under this section. Registration under this section shall be made at such time, in such manner and form, 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. ## § 4222(b) Exceptions **§ 4222(b)(1) Purchases by State and local governments.** Subsection (a) shall not apply to any State or local government in connection with the purchase by it of any article if such State or local government complies with such regulations relating to the use of exemption certificates in lieu of registration as the Secretary shall prescribe to carry out the purpose of this paragraph. **§ 4222(b)(2) Under regulations.** Subject to such regulations as the Secretary may prescribe for the purpose of this paragraph, the Secretary may relieve the purchaser or the second purchaser, or both, from the requirement of registering under this section. **§ 4222(b)(3) Certain purchases and sales by the United States.** Subsection (a) shall apply to purchases and sales by the United States only to the extent provided by regulations prescribed by the Secretary. **§ 4222(b)(4) Repealed. Pub. L. 89–44, title II, § 208(e), June 21, 1965, 79 Stat. 141].** **§ 4222(b)(5) Supplies for vessels or aircraft.** Subsection (a) shall not apply to a sale of an article for use by the purchaser as supplies for any vessel or aircraft if such purchaser complies with such regulations relating to the use of exemption certificates in lieu of registration as the Secretary shall prescribe to carry out the purpose of this paragraph. ## § 4222(c) Denial, revocation, or suspension of registration Under regulations prescribed by the Secretary, the registration of any person under this section may be denied, revoked, or suspended if the Secretary determines— **§ 4222(c)(1)** that such person has used such registration to avoid the payment of any tax imposed by this chapter, or to postpone or in any manner to interfere with the collection of any such tax, or **§ 4222(c)(2)** that such denial, revocation, or suspension is necessary to protect the revenue. The denial, revocation, or suspension under this subsection shall be in addition to any penalty provided by law for any act or failure to act. ## § 4222(d) Registration in the case of certain other exemptions The provisions of this section may be extended to, and made applicable with respect to, the exemptions provided by sections 4053(6), 4064(b)(1)(C), 4101, and 4182(b), and the exemptions authorized under section 4293 in respect of the taxes imposed by this chapter, to the extent provided by regulations prescribed by the Secretary. ## § 4222(e) Definitions Terms used in this section which are defined in section 4221(d) shall have the meaning given to them by section 4221(d). ## Regulations - [Treas. Reg. § 48.4222(a)-1](/26/reg/48.4222(a)-1.md): Registration. (interprets § 4222(a)) - [Treas. Reg. § 48.4222(b)-1](/26/reg/48.4222(b)-1.md): Exceptions to the requirement for registration. (interprets § 4222(b)) - [Treas. Reg. § 48.4222(c)-1](/26/reg/48.4222(c)-1.md): Revocation or suspension of registration. (interprets § 4222(c)) - [Treas. Reg. § 48.4222(d)-1](/26/reg/48.4222(d)-1.md): Registration in the case of certain other exemptions. (interprets § 4222(d)) ## Forms named in the regulations - [Form 637](https://www.irs.gov/pub/irs-pdf/f637.pdf) ## Final rules - [65 FR 17149](https://www.federalregister.gov/documents/2000/03/31/00-7351/kerosene-tax-aviation-fuel-tax-taxable-fuel-measurement-and-reporting-tax-on-heavy-trucks-and) (2000): Kerosene Tax; Aviation Fuel Tax; Taxable Fuel Measurement and Reporting; Tax on Heavy Trucks and Trailers; Highway Vehicle Use Tax ## Proposed regulations (not in force) - [Prop. Treas. Reg. § 48.4222(a)-1](/26/prop/48.4222(a)-1_94-25763.md): Registration. (PS-66-93, proposed 1994-10-19) - [Prop. Treas. Reg. § 48.4222(b)-1](/26/prop/48.4222(b)-1_94-25763.md): Exceptions to the requirement for registration. (PS-66-93, proposed 1994-10-19) ## Connections Cites: § 4221 Certain tax-free sales; § 4293 Exemption for United States and possessions Cited by: § 4101 Registration and bond; § 4104 Information reporting for persons claiming certain tax benefits ## Prior provisions - A prior section 4222, act Aug. 16, 1954, ch. 736, 68 Stat. 495, related to exemption from tax of certain supplies for vessels and airplanes, prior to repeal by Pub. L. 85–859, § 119(a). See section 4221 of this title. ## Amendments - 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1284 - 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 141 - 1971-12-10: [Pub. L. 92-178](/26/act/92-178.md), 85 Stat. 531 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834 - 1978-11-06: [Pub. L. 95-600](/26/act/95-600.md), 92 Stat. 2925 - 1978-11-09: [Pub. L. 95-618](/26/act/95-618.md), 92 Stat. 3184 - 1983-01-06: [Pub. L. 97-424](/26/act/97-424.md), 96 Stat. 2181 - 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 983 - 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3577 - 1990-11-05: [Pub. L. 101-508](/26/act/101-508.md), 104 Stat. 1388 - 1993-08-10: [Pub. L. 103-66](/26/act/103-66.md), 107 Stat. 452 - 1997-08-05: [Pub. L. 105-34](/26/act/105-34.md), 111 Stat. 1050 - 1998-07-22: [Pub. L. 105-206](/26/act/105-206.md), 112 Stat. 825 - 2014-12-19: [Pub. L. 113-295](/26/act/113-295.md), 128 Stat. 4053