§4101. Registration and bond — Inbound Citations
26 U.S.C. § 4101
Cited by 22 provisions in release 119-102.
Citations to 26 U.S.C. § 4101 as a whole
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(1) is registered with the Secretary under section 4101, and
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(I) is registered as a producer of clean fuel under section 4101 at the time of production, and
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(iv) the sale of a taxable fuel to any person who is not registered under section 4101 unless there was a prior taxable removal or entry of such fuel under clause (i), (ii), or (iii).
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(i) in the case of use for commercial aviation by a person registered for such use under section 4101, 4.3 cents per gallon, and
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(1) Subsection (a)(2) shall not apply to kerosene—(A) received by pipeline or vessel for use by the person receiving the kerosene in the manufacture or production of any substance (other than gasoline, diesel fuel, or special fuels referred to in section 4041), or(B) to the extent provided in regulations, removed or entered—(i) for such a use by the person removing or entering the kerosene, or(ii) for resale by such person for such a use by the purchaser,but only if the person receiving, removing, or entering the kerosene and such purchaser (if any) are registered under section 4101 with respect to the tax imposed by section 4081.
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(A) is registered under section 4101 with respect to the tax imposed by section 4081 on kerosene, and
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(b) The term “two-party exchange” means a transaction, other than a sale, in which taxable fuel is transferred from a delivering person registered under section 4101 as a taxable fuel registrant to a receiving person who is so registered where all of the following occur:(1) The transaction includes a transfer from the delivering person, who holds the inventory position for taxable fuel in the terminal as reflected in the records of the terminal operator.(2) The exchange transaction occurs before or contemporaneous with completion of removal across the rack from the terminal by the receiving person.(3) The terminal operator in its books and records treats the receiving person as the person that removes the product across the terminal rack for purposes of reporting the transaction to the Secretary.(4) The transaction is the subject of a written contract.
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(d) 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.
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(i) is registered under section 4101,
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(A) is registered under section 4101, and
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(I) is registered under section 4101, and
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(I) is registered under section 4101, and
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(i) is registered under section 4101, and
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(a) Every person who is required to register or reregister under section 4101 and fails to do so shall pay a penalty in addition to the tax (if any).
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Every person who fails to register or reregister as required by section 4101, or who in connection with any purchase of any taxable fuel (as defined in section 4083) or aviation fuel falsely represents himself to be registered as provided by section 4101, or who willfully makes any false statement in an application for registration or reregistration under section 4101, shall, upon conviction thereof, be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.
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(a) Any person (other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle) who fails to register with the Secretary as required by this title or by regulations issued thereunder shall be liable to a penalty of $50 ($10,000 in the case of a failure to register or reregister under section 4101).
Citations to §4101(a)(3)
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(a) Every operator of a vessel who fails to display proof of registration pursuant to section 4101(a)(3) shall pay a penalty of $500 for each such failure. With respect to any vessel, only one penalty shall be imposed by this section during any calendar month.
Citations to §4101(d)
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(C) The Secretary shall require under section 4101(d) reporting by such terminal operator of—(i) any information obtained under subparagraph (B)(iii)(II), and(ii) any similar information maintained by such terminal operator with respect to deliveries of fuel made by trucks, tankers, or wagons operated by such terminal operator.
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(xviii) section 4101(d) (relating to information reporting with respect to fuels taxes),
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(1) any failure to make a report under section 4101(d) on or before the date prescribed therefor, and