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IRS.gov Website
Publication 510
taxmap/pubs/p510-004.htm#en_us_publink1000116831

Registration Requirements(p5)

rule
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)

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

Persons that may register.(p5)

rule
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)

rule
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who received a Letter of Registration under the excise tax registration provisions and whose registration has not been revoked or suspended.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)
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)

rule
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.