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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 4104

Information reporting for persons claiming certain tax benefits

Ch. 32 — MANUFACTURERS EXCISE TAXES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 32
Statutory Text

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

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 32 - MANUFACTURERS EXCISE TAXES Subchapter A - Automotive and Related Items PART III - PETROLEUM PRODUCTS Subpart B - Special Provisions Applicable to Fuels Tax Sec. 4104 - Information reporting for persons claiming certain tax benefits From the U.S. Government Publishing Office, www.gpo.gov

§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 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 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."

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 4104
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The statutory text of 26 U.S.C. § 4104 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Ch. 32 — MANUFACTURERS EXCISE TAXES
26 U.S.C. § 406126 U.S.C. § 406426 U.S.C. § 407126 U.S.C. § 407226 U.S.C. § 407326 U.S.C. § 408126 U.S.C. § 408226 U.S.C. § 408326 U.S.C. § 408426 U.S.C. § 410126 U.S.C. § 410226 U.S.C. § 410326 U.S.C. § 410426 U.S.C. § 410526 U.S.C. § 412126 U.S.C. § 413126 U.S.C. § 413226 U.S.C. § 416126 U.S.C. § 416226 U.S.C. § 417126 U.S.C. § 418126 U.S.C. § 418226 U.S.C. § 419126 U.S.C. § 421626 U.S.C. § 421726 U.S.C. § 421826 U.S.C. § 421926 U.S.C. § 422026 U.S.C. § 422126 U.S.C. § 4222
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