§4101. Registration and bond

(a) Registration

Every person required by the Secretary to register under this section with respect to the tax imposed by section 4041(a)(1), 4081, or 4091 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.

(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.

(Aug. 16, 1954, ch. 736, 68A Stat. 484 ; June 21, 1965, Pub. L. 89–44, title VIII, §802(b)(2), 79 Stat. 159 ; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(b)(13)(A), 90 Stat. 1834 ; Jan. 6, 1983, Pub. L. 97–424, title V, §515(b)(8), 96 Stat. 2182 ; Oct. 22, 1986, Pub. L. 99–514, title XVII, §1703(b)(1), 100 Stat. 2776 ; Dec. 22, 1987, Pub. L. 100–203, title X, §10502(d)(3), 101 Stat. 1330–444 ; Nov. 5, 1990, Pub. L. 101–508, title XI, §11212(b)(1), 104 Stat. 1388–430 ; Aug. 10, 1993, Pub. L. 103–66, title XIII, §13242(d)(1), 107 Stat. 522 .)

Amendments

1993-Subsec. (a). Pub. L. 103–66 substituted "4041(a)(1), 4081," for "4081".

1990-Pub. L. 101–508 amended section generally. Prior to amendment, section read as follows:

"(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".

1976-Pub. L. 94–455 struck out "or his delegate" after "Secretary".

1965-Pub. L. 89–44 struck out all references to a bond to be given and its terms and requirements.

Effective Date of 1993 Amendment

Amendment by Pub. L. 103–66 effective Jan. 1, 1994, see section 13242(e) of Pub. L. 103–66, set out as a note under section 4041 of this title.

Effective Date of 1990 Amendment

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.

Effective Date of 1987 Amendment

Amendment by Pub. L. 100–203 applicable to sales after Mar. 31, 1988, see section 10502(e) of Pub. L. 100–203, set out as a note under section 40 of this title.

Effective Date of 1986 Amendment

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.

Effective Date of 1983 Amendment

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.

Effective Date of 1965 Amendment

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.

Section Referred to in Other Sections

This section is referred to in sections 4081, 4093, 4222, 6427, 6724, 7012, 7232, 7272 of this title.