US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 4101

Registration and bond

(a)

Registration

(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.

(2)

Registration of persons within foreign trade zones, etc.

The Secretary shall require registration by any person which—
(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.

(4)

Registration of persons extending credit on certain exempt sales of fuel

The Secretary shall require registration by any person which—
(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).

(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—
(A)
give a bond in such sum as the Secretary determines appropriate, and
(B)
agree to the imposition of a lien—
(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—
(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.

Aug. 16, 1954, ch. 73668A Stat. 484Pub. L. 89–44, title VIII, § 802(b)(2)79 Stat. 159Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 97–424, title V, § 515(b)(8)96 Stat. 2182Pub. L. 99–514, title XVII, § 1703(b)(1)100 Stat. 2776Pub. L. 100–203, title X, § 10502(d)(3)101 Stat. 1330–444Pub. L. 101–508, title XI, § 11212(b)(1)104 Stat. 1388–430Pub. L. 103–66, title XIII, § 13242(d)(1)107 Stat. 522Pub. L. 105–34, title X, § 1032(d)111 Stat. 934Pub. L. 105–206, title VI, § 6010(h)(5)112 Stat. 815Pub. L. 107–147, title VI, § 615(a)116 Stat. 62Pub. L. 108–357, title III, § 301(b)118 Stat. 1461Pub. L. 109–59, title XI119 Stat. 1949Pub. L. 110–172, § 11(a)(29)121 Stat. 2487Pub. L. 110–234, title XV, § 15321(b)(3)(A)122 Stat. 1513Pub. L. 110–246, § 4(a)122 Stat. 1664Pub. L. 112–240, title IV, § 404(b)(3)(C)126 Stat. 2339Pub. L. 117–169, title I136 Stat. 1935Pub. L. 119–21, title VII, § 70521(i)(1)139 Stat. 278(, ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , title VIII, §§ 853(d)(2)(F), 861(a), 862(a), 864(a), , , 1613, 1618, 1619, 1621; , §§ 11113(c), 11163(a), 11164(a), , , 1973, 1975; , , ; , , ; , title XV, § 15321(b)(3)(A), , , 2275; , , ; , §§ 13203(d)(2)(C), 13704(b)(5), , , 2003; , , .)

Editorial Notes

Codification

Pub. L. 110–234Pub. L. 110–246Pub. L. 110–234section 4(a) of Pub. L. 110–246 and made identical amendments to this section. The amendments by were repealed by .

Amendments

Pub. L. 119–21, § 70521(i)(1)Pub. L. 117–169, § 13704(b)(5)2025—Subsec. (a)(1). , amended . See 2022 Amendment note below.

Pub. L. 117–169, § 13704(b)(5)Pub. L. 119–21, § 70521(i)(1)2022—Subsec. (a)(1). , as amended by , inserted “every person producing a fuel eligible for the clean fuel production credit (pursuant to section 45Z),” after “section 40B),”.

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”.

Pub. L. 112–2402013—Subsec. (a)(1). substituted “second generation biofuel” for “cellulosic biofuel”.

Pub. L. 110–246, § 15321(b)(3)(A)2008—Subsec. (a)(1). , 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”.

Pub. L. 110–1722007—Subsec. (a)(4), (5). redesignated par. (4) relating to reregistration in event of change of ownership as (5).

Pub. L. 109–59, § 11113(c)2005—Subsec. (a)(1). , substituted “4041(a)” for “4041(a)(1)”.

Pub. L. 109–59, § 11164(a)Subsec. (a)(4). , 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.

Pub. L. 108–357, § 861(a)2004—Subsec. (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)Pub. L. 108–357, § 861, amended par. (1), as amended by , 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”.

Pub. L. 108–357, § 862(a)Subsec. (a)(2), (3). , added par. (2) and redesignated former par. (2) as (3).

Pub. L. 108–357, § 864(a)Subsec. (d). , inserted concluding provisions.

Pub. L. 107–1472002—Subsec. (e). struck out heading and text of subsec. (e). Text read as follows:

In general“(1) .—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).

Exception“(2) .—Paragraph (1) shall not apply to any terminal exclusively providing aviation-grade kerosene by pipeline to an airport.”

Pub. L. 105–2061998—Subsec. (e)(1). substituted “such fuel in a dyed form” for “dyed diesel fuel and kerosene”.

Pub. L. 105–341997—Subsec. (e). added subsec. (e).

Pub. L. 103–661993—Subsec. (a). substituted “4041(a)(1), 4081,” for “4081”.

Pub. L. 101–5081990— amended section generally. Prior to amendment, section read as follows:

Registration“(a) .—Every person subject to tax under section 4081 or 4091 shall, before incurring any liability for tax under such section, register with the Secretary.

Bond“(b) .—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.”

Pub. L. 100–2031987—Subsec. (a). inserted “or 4091” after “section 4081”.

Pub. L. 99–5141986— 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).

Pub. L. 97–4241983— struck out “or section 4091” after “4081”.

Pub. L. 94–4551976— struck out “or his delegate” after “Secretary”.

Pub. L. 89–441965— struck out all references to a bond to be given and its terms and requirements.

Statutory Notes and Related Subsidiaries

Effective Date of 2025 Amendment

Pub. L. 119–21, title VII, § 70521(i)(2)139 Stat. 278

section 13704(b)(5) of Pub. L. 117–169“The amendment made by this subsection [amending , which amended this section] shall apply to transportation fuel produced after .”
, , , provided that:

Effective Date of 2022 Amendment

section 13203(d)(2)(C) of Pub. L. 117–169section 13203(f) of Pub. L. 117–169section 40B of this titleAmendment by applicable to fuel sold or used after , see , set out as an Effective Date note under .

section 13704(b)(5) of Pub. L. 117–169section 13704(c) of Pub. L. 117–169section 45Z of this titleAmendment by applicable to transportation fuel produced after , see , set out as an Effective Date note under .

Effective Date of 2013 Amendment

Pub. L. 112–240section 404(b)(4) of Pub. L. 112–240section 40 of this titleAmendment by applicable to fuels sold or used after , see , set out as a note under .

Effective Date of 2008 Amendment

Pub. L. 110–234Pub. L. 110–246Pub. L. 110–234section 4 of Pub. L. 110–246section 8701 of Title 7Amendment of this section and repeal of by effective , the date of enactment of , except as otherwise provided, see , set out as an Effective Date note under , Agriculture.

section 15321(b)(3)(A) of Pub. L. 110–246section 15321(g) of Pub. L. 110–246section 40 of this titleAmendment by applicable to fuel produced after , see , set out as a note under .

Effective Date of 2005 Amendment

section 11113(c) of Pub. L. 109–59section 11113(d) of Pub. L. 109–59section 4041 of this titleAmendment by applicable to any sale or use for any period after , see , set out as a note under .

Pub. L. 109–59, title XI, § 11163(e)119 Stat. 1975

“The amendments made by this section [amending this section and sections 6206, 6416, 6427, and 6675 of this title] shall apply to sales after .”
, , , provided that:

Pub. L. 109–59, title XI, § 11164(c)119 Stat. 1976

“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 [].”
, , , provided that:

Effective Date of 2004 Amendment

section 301(b) of Pub. L. 108–357section 301(d)(2) of Pub. L. 108–357section 40 of this titleAmendment by effective , see , set out as a note under .

section 853(d)(2)(F) of Pub. L. 108–357section 853(e) of Pub. L. 108–357section 4041 of this titleAmendment by applicable to aviation-grade kerosene removed, entered, or sold after , see , set out as a note under .

Pub. L. 108–357, title VIII, § 861(c)(1)118 Stat. 1619

“The amendments made by subsection (a) [amending this section] shall take effect on .”
, , , provided that:

Pub. L. 108–357, title VIII, § 862(c)118 Stat. 1619

section 6718 of this title“The amendments made by this section [amending this section and ] shall take effect on .”
, , , provided that:

Pub. L. 108–357, title VIII, § 864(b)118 Stat. 1621

“The amendment made by this section [amending this section] shall apply on .”
, , , provided that:

Effective Date of 2002 Amendment

Pub. L. 107–147, title VI, § 615(b)116 Stat. 62

“The amendment made by subsection (a) [amending this section] shall take effect on .”
, , , provided that:

Effective Date of 1998 Amendment

Pub. L. 105–206Pub. L. 105–34section 6024 of Pub. L. 105–206section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, , to which such amendment relates, see , set out as a note under .

Effective Date of 1997 Amendment

Pub. L. 105–34section 1032(f)(2) of Pub. L. 105–34section 4041 of this titleAmendment by effective , see , as amended, set out as a note under .

Effective Date of 1993 Amendment

Pub. L. 103–66section 13242(e) of Pub. L. 103–66section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1990 Amendment

Pub. L. 101–508section 11212(f)(2) of Pub. L. 101–508section 4081 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1987 Amendment

Pub. L. 100–203section 10502(e) of Pub. L. 100–203section 40 of this titleAmendment by applicable to sales after , see , set out as a note under .

Effective Date of 1986 Amendment

Pub. L. 99–514section 4082 of this titlesection 1703 of Pub. L. 99–514section 1703(h) of Pub. L. 99–514section 4081 of this titleAmendment by applicable to gasoline removed (as defined in as amended by ) after , see , set out as a note under .

Effective Date of 1983 Amendment

Pub. L. 97–424section 515(c) of Pub. L. 97–424section 34 of this titleAmendment by applicable to articles sold after , see , set out as a note under .

Effective Date of 1965 Amendment

Pub. L. 89–44section 802(d)(1) of Pub. L. 89–44section 4082 of this titleAmendment by applicable with respect to articles sold on or after , see , set out as a note under .

Treatment of Deep-Draft Vessels

Pub. L. 109–59, title XI, § 11166(a)119 Stat. 1976

“On and after the date of the enactment of this Act [], 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.”
, , , provided that:

Publication of Registered Persons

Pub. L. 108–357, title VIII, § 860(c)118 Stat. 1618

“Beginning on , 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.”
, , , provided that: