Source: http://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4101&num=0&edition=prelim
Timestamp: 2019-04-20 11:04:45+00:00

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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.
(2) Registration of persons within foreign trade zones, etc.
(B) holds an inventory position with respect to a taxable fuel in such a terminal.
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.
(B) does not collect the amount of such tax from such ultimate purchaser.
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).
(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.
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.
(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.
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.
"(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".
"(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".
1965-Pub. L. 89–44 struck out all references to a bond to be given and its terms and requirements.
Amendment by Pub. L. 112–240 applicable to fuels sold or used after Jan. 2, 2013, see section 404(b)(4) of Pub. L. 112–240, set out as a note under section 40 of this title.
Amendment by section 15321(b)(3)(A) of Pub. L. 110–246 applicable to fuel produced after Dec. 31, 2008, see section 15321(g) of Pub. L. 110–246, set out as a note under section 40 of this title.
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]."
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."
Pub. L. 107–147, title VI, §615(b), Mar. 9, 2002, 116 Stat. 62 , provided that: "The amendment made by subsection (a) [amending this section] shall take effect on January 1, 2002."
Amendment by Pub. L. 105–34 effective Jan. 1, 2002, see section 1032(f)(2) of Pub. L. 105–34, as amended, set out as a note under section 4041 of this title.
Amendment by Pub. L. 101–508 effective Dec. 1, 1990, see section 11212(f)(2) of Pub. L. 101–508, set out as a note under section 4081 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.
Amendment by Pub. L. 97–424 applicable to articles sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97–424, set out as a note under section 34 of this title.
Amendment by Pub. L. 89–44 applicable with respect to articles sold on or after July 1, 1965, see section 802(d)(1) of Pub. L. 89–44, set out as a note under section 4082 of this title.
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."
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."

References: §15321
 §11113
 §11164
 §11163
 §861
 §853
 §301
 §861
 §862
 §864
 §11163
 §11164
 §861
 §862
 §864
 §615
 §11166
 §860