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previous page Previous Page: Publication 510 - Excise Taxes - Information Returns
next page Next Page: Publication 510 - Excise Taxes - Gasoline and Aviation Gasoline
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taxmap/pubs/p510-004.htm#en_us_publink1000116831

Registration Requirements(p5)


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The following discussion applies to excise tax registration requirements for activities relating to fuels only. See Form 637 for other persons who must register and for more information about registration.
taxmap/pubs/p510-004.htm#en_us_publink1000116832

Persons that are required to be registered.(p5)


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You are required to be registered if you are a:
taxmap/pubs/p510-004.htm#en_us_publink1000116833

Persons that may register.(p5)


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You may, but are not required to, register if you are a: Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. However, they must be registered to file claims for certain sales and uses of fuel. See Form 637 for more information.
taxmap/pubs/p510-004.htm#en_us_publink1000116834

Taxable fuel registrant.(p5)


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This is an enterer, an industrial user, a refiner, a terminal operator, or a throughputter who received a Letter of Registration under the excise tax registration provisions and whose registration has not been revoked or suspended. The term registrant as used in the discussions of these fuels means a taxable fuel registrant.
taxmap/pubs/p510-004.htm#en_us_publink1000116835

Additional information.(p5)
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See the Form 637 instructions for the information you must submit when you apply for registration.
taxmap/pubs/p510-004.htm#en_us_publink1000116836

Failure to register.(p5)


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The penalty for failure to register if you must register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register.
previous pagePrevious Page: Publication 510 - Excise Taxes - Information Returns
next pageNext Page: Publication 510 - Excise Taxes - Gasoline and Aviation Gasoline
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication