U.S. Code » Title 26 » Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter CHAPTER 32— MANUFACTURERS EXCISE TAXES › Subchapter Subchapter A— Automotive and Related Items › Part PART III— PETROLEUM PRODUCTS › Subpart Subpart B— Special Provisions Applicable to Fuels Tax

26 U.S.C. § 4104

Information reporting for persons claiming certain tax benefits

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(a) In generalThe 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.

(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 NotesAmendments

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

Statutory Notes and Related SubsidiariesEffective 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.”

Notes of Decisions
Cited in 2 cases, 1932–1935 · leading case: Philadelphia Rapid Transit Co. v. United States, 10 F. Supp. 591 (Ct. Cl. 1935).
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Philadelphia Rapid Transit Co. v. United States, 10 F. Supp. 591 (Ct. Cl. 1935). “This was the date on which the Commissioner signed the schedules of overasscssments and, under the provisions of section 1104 of the Revenue Act of 1932, 26 USCA § 4104, was the date of the allowance of refund or credit in respect to such *602 taxes.”
Consol. Paper Co. v. United States, 1 F. Supp. 858 (Ct. Cl. 1932). · cites it 2× “The court considered the cases cited and the provision of the revenue act of 1932 referred to, and concluded that they had no controlling effect upon the' question presented in the instant case. Particular stress is laid upon the statement by this court in Atlas Powder Co.”
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