Subpart B - Special Provisions Applicable to Fuels Tax

26 USC 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 and every person producing or importing biodiesel (as defined in section 40A (d)(1)) or alcohol (as defined in section 6426 (b)(4)(A)) 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.

26 USC 4102 - Inspection of records by local officers

Under regulations prescribed by the Secretary, records required to be kept with respect to taxes under this part shall be open to inspection by such officers of a State, or a political subdivision of any such State, as shall be charged with the enforcement or collection of any tax on any taxable fuel (as defined in section 4083).

26 USC 4103 - Certain additional persons liable for tax where willful failure to pay

In any case in which there is a willful failure to pay the tax imposed by section 4041 (a)(1) or 4081, each person
(1) who is an officer, employee, or agent of the taxpayer who is under a duty to assure the payment of such tax and who willfully fails to perform such duty, or
(2) who willfully causes the taxpayer to fail to pay such tax,

shall be jointly and severally liable with the taxpayer for the tax to which such failure relates.

26 USC 4104 - Information reporting for persons claiming certain tax benefits

(a) In general 
The Secretary shall require any person claiming tax benefits
(1) under the provisions of section[1] 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.
[1] So in original. Probably should be “sections”.

26 USC 4105 - Two-party exchanges

(a) In general 
In a two-party exchange, the delivering person shall not be liable for the tax imposed under section 4081 (a)(1)(A)(ii).
(b) Two-party exchange 
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.