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Title 26, Internal Revenue CodeRelease 119-110

§4104 Information Reporting for Persons Claiming Certain Tax Benefits

Title 26 › 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 › § 4104

Last updated Sep 22, 2026|Official source

Summary

The Secretary must make people who claim certain tax benefits file returns. Anyone claiming benefits under sections 34, 40, or 40A must file a return when they claim them. Anyone claiming benefits under sections 4041(b)(2), 6426, or 6427(e) must file a return every quarter. The Secretary decides the form and method. Those returns must give whatever information the Secretary needs to manage and coordinate the benefits. People who must register under the tax code are subject to enforcement rules like those in section 4222(c).

Full Legal Text

Title 26, §4104

Internal Revenue Code, Source: USLM XML via OLRC

(a)In general
The Secretary shall require any person claiming tax benefits—
(1)under the provisions of section 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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

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

Reference

Citations & Metadata

Citation

26 U.S.C. § 4104

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110