26 U.S.C. § 4104 — Information reporting for persons claiming certain tax benefits

FEDERAL · 26 U.S.C. · Chapter Subchapter A—Automotive and Related Items

Information reporting for persons claiming certain tax benefits

26 U.S.C. § 4104

ChapterSubchapter A—Automotive and Related Items

PartSubpart B—Special Provisions Applicable to Fuels Tax

This text of 26 U.S.C. § 4104 (Information reporting for persons claiming certain tax benefits) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

26 U.S.C. § 4104.

Text

(a)In general The Secretary shall require any person claiming tax benefits—

(1)under the provisions of sections 34, 40, and 40A, to file a return at the time such person claims such benefits (in such manner as the Secretary may prescribe), and

(2)under the provisions of section 4041(b)(2), 6426, or 6427(e) to file a quarterly return (in such manner as the Secretary may prescribe).

(b)Contents of return Any return filed under this section shall provide such information relating to such benefits and the coordination of such benefits as the Secretary may require to ensure the proper administration and use of such benefits.

(c)Enforcement With respect to any person described in subsection (a) and subject to registration requirements under this title, rules similar to rules of section 4222

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(a) In general
The Secretary shall require any person claiming tax benefits—
(1) under the provisions of sections 34, 40, and 40A, to file a return at the time such person claims such benefits (in such manner as the Secretary may prescribe), and
(2) under the provisions of section 4041(b)(2), 6426, or 6427(e) to file a quarterly return (in such manner as the Secretary may prescribe).
(b) Contents of return
Any return filed under this section shall provide such information relating to such benefits and the coordination of such benefits as the Secretary may require to ensure the proper administration and use of such benefits.
(c) Enforcement
With respect to any person described in subsection (a) and subject to registration requirements under this title, rules similar to rules of section 4222(c) shall apply with respect to any requirement under this section.

Source Credit

History

(Added Pub. L. 108–357, title III, §303(a), Oct. 22, 2004, 118 Stat. 1466; amended Pub. L. 115–141, div. U, title IV, §401(a)(220), Mar. 23, 2018, 132 Stat. 1194.)

Editorial Notes

Editorial Notes

Amendments
2018—Subsec. (a)(1). Pub. L. 115–141 substituted "sections 34" for "section 34".

Statutory Notes and Related Subsidiaries

Effective Date
Pub. L. 108–357, title III, §303(c), Oct. 22, 2004, 118 Stat. 1466, provided that: "The amendments made by this section [enacting this section] shall take effect on January 1, 2005."

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Bluebook (online)

26 U.S.C. § 4104, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/4104.