Internal Revenue Code:Sec. 4222. Registration
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter G - Exemptions, Registration, Etc.
Statute
Sec. 4222. Registration
(a) General rule
Except as provided in subsection (b), section 4221 shall not
apply with respect to the sale of any article unless the
manufacturer, the first purchaser, and the second purchaser (if
any) are all registered under this section. Registration under
this section shall be made at such time, in such manner and form,
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.
(b) Exceptions
(1) Purchases by State and local governments
Subsection (a) shall not apply to any State or local government
in connection with the purchase by it of any article if such
State or local government complies with such regulations relating
to the use of exemption certificates in lieu of registration as
the Secretary shall prescribe to carry out the purpose of this
paragraph.
(2) Under regulations
Subject to such regulations as the Secretary may prescribe for
the purpose of this paragraph, the Secretary may relieve the
purchaser or the second purchaser, or both, from the requirement
of registering under this section.
(3) Certain purchases and sales by the United States
Subsection (a) shall apply to purchases and sales by the United
States only to the extent provided by regulations prescribed by
the Secretary.
((4) Repealed. Pub. L. 89-44, title II, Sec. 208(e), June 21,
1965, 79 Stat. 141)
(5) Supplies for vessels or aircraft
Subsection (a) shall not apply to a sale of an article for use
by the purchaser as supplies for any vessel or aircraft if such
purchaser complies with such regulations relating to the use of
exemption certificates in lieu of registration as the Secretary
shall prescribe to carry out the purpose of this paragraph.
(c) Denial, revocation, or suspension of registration
Under regulations prescribed by the Secretary, the registration
of any person under this section may be denied, revoked, or
suspended if the Secretary determines -
(1) that such person has used such registration to avoid the
payment of any tax imposed by this chapter, or to postpone or in
any manner to interfere with the collection of any such tax, or
(2) that such denial, revocation, or suspension is necessary to
protect the revenue.
The denial, revocation, or suspension under this subsection shall
be in addition to any penalty provided by law for any act or
failure to act.
(d) Registration in the case of certain other exemptions
The provisions of this section may be extended to, and made
applicable with respect to, the exemptions provided by sections
4001(c), 4001(d), 4053(6), 4064(b)(1)(C), 4101, and 4182(b), and
the exemptions authorized under section 4293 in respect of the
taxes imposed by this chapter, to the extent provided by
regulations prescribed by the Secretary.
(e) Definitions
Terms used in this section which are defined in section 4221(d)
shall have the meaning given to them by section 4221(d).
Sources
(Added Pub. L. 85-859, title I, Sec. 119(a), Sept. 2, 1958, 72
Stat. 1284; amended Pub. L. 89-44, title II, Sec. 208(e), title
VIII, Sec. 802(c), June 21, 1965, 79 Stat. 141, 159; Pub. L.
92-178, title IV, Sec. 401(a)(3)(B), Dec. 10, 1971, 85 Stat. 531;
Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1834; Pub. L. 95-600, title VII, Sec. 701(ff)(2)(B), Nov. 6,
1978, 92 Stat. 2925; Pub. L. 95-618, title II, Sec. 201(e),
231(f)(2), Nov. 9, 1978, 92 Stat. 3184, 3189; Pub. L. 97-424, title
V, Sec. 515(b)(2), Jan. 6, 1983, 96 Stat. 2181; Pub. L. 98-369,
div. A, title VII, Sec. 735(c)(9), July 18, 1984, 98 Stat. 983;
Pub. L. 100-647, title I, Sec. 1017(c)(16), Nov. 10, 1988, 102
Stat. 3577; Pub. L. 101-508, title XI, Sec. 11212(b)(2),
11221(d)(3), Nov. 5, 1990, 104 Stat. 1388-431, 1388-444; Pub. L.
103-66, title XIII, Sec. 13161(b)(2), Aug. 10, 1993, 107 Stat. 452;
Pub. L. 105-34, title XIV, Sec. 1431(a), Aug. 5, 1997, 111 Stat.
1050; Pub. L. 105-206, title VI, Sec. 6023(17), July 22, 1998, 112
Stat. 825.)
Miscellaneous
PRIOR PROVISIONS
A prior section 4222, act Aug. 16, 1954, ch. 736, 68 Stat. 495,
related to exemption from tax of certain supplies for vessels and
airplanes, prior to repeal by Pub. L. 85-859, Sec. 119(a). See
section 4221 of this title.
AMENDMENTS
1998 - Subsec. (d). Pub. L. 105-206 substituted ''4053(6)'' for
''4053(a)(6)''.
1997 - Subsec. (b)(2). Pub. L. 105-34 substituted ''Under
regulations'' for ''Export'' in heading and struck out ''in the
case of any sale or resale for export,'' after ''this paragraph,''
in text.
1993 - Subsec. (d). Pub. L. 103-66 substituted ''4001(d)'' for
''4002(b), 4003(c), 4004(a)''.
1990 - Subsec. (c). Pub. L. 101-508, Sec. 11212(b)(2),
substituted ''Denial, revocation, or suspension'' for ''Revocation
or suspension'' in heading, ''denied, revoked, or suspended'' for
''revoked or suspended'' in introductory provisions, and ''denial,
revocation, or suspension'' for ''revocation or suspension'' in
par. (2) and concluding provisions.
Subsec. (d). Pub. L. 101-508, Sec. 11221(d)(3), substituted
''sections 4001(c), 4002(b), 4003(c), 4004(a), 4053(a)(6)'' for
''sections 4053(a)(6)''.
1988 - Subsec. (d). Pub. L. 100-647 substituted ''4101'' for
''4083''.
1984 - Subsec. (d). Pub. L. 98-369 substituted ''4053(a)(6)'' for
''4063(a)(7), 4063(b), 4063(e)''.
1983 - Subsec. (d). Pub. L. 97-424 struck out ''4093,'' after
''4083,''.
1978 - Subsec. (d). Pub. L. 95-618 substituted ''4063(a)(7),
4063(b), 4064(b)(1)(C),'' for ''4063(a)(6) and (7), 4063(b),''.
Pub. L. 95-600 substituted ''4063(b), 4063(e),'' for
''4063(b),''.
1976 - Subsecs. (a) to (d). Pub. L. 94-455 struck out ''or his
delegate'' after ''Secretary'' wherever appearing.
1971 - Subsec. (d). Pub. L. 92-178 inserted reference to section
4063(a)(6) and (7).
1965 - Subsec. (b)(4). Pub. L. 89-44, Sec. 208(e), struck out
par. (4) which related to mechanical pencils, fountain pens, and
ball point pens.
Subsec. (b)(5). Pub. L. 89-44, Sec. 802(c), added par. (5).
EFFECTIVE DATE OF 1997 AMENDMENT
Section 1431(b) of Pub. L. 105-34 provided that: ''The amendments
made by subsection (a) (amending this section) shall take effect on
the date of the enactment of this Act (Aug. 5, 1997).''
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103-66 effective Jan. 1, 1993, see section
13161(c) of Pub. L. 103-66, set out as a note under section 4001 of
this title.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by section 11212(b)(2) of Pub. L. 101-508 effective
Dec. 1, 1990, see section 11212(f)(2) of Pub. L. 101-508, set out
as a note under section 4081 of this title.
Amendment by section 11221(d)(3) of Pub. L. 101-508 effective
Jan. 1, 1991, with exception for contract binding on Sept. 30,
1990, and at all times thereafter, see section 11221(f) of Pub. L.
101-508, set out as an Effective Date note under section 4001 of
this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100-647 effective, except as otherwise
provided, as if included in the provision of the Tax Reform Act of
1986, Pub. L. 99-514, to which such amendment relates, see section
1019(a) of Pub. L. 100-647, set out as a note under section 1 of
this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 effective, except as otherwise
provided, as if included in the provisions of the Highway Revenue
Act of 1982, title V of Pub. L. 97-424, to which such amendment
relates, see section 736 of Pub. L. 98-369, set out as a note under
section 4051 of this title.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 97-424 applicable to articles sold after
Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, set out as a
note under section 34 of this title.
EFFECTIVE DATE OF 1978 AMENDMENTS
Amendment by section 201(e) of Pub. L. 95-618 applicable with
respect to 1980 and later model year automobiles, see section
201(g) of Pub. L. 95-618, set out as an Effective Date note under
section 4064 of this title.
Section 231(g) of Pub. L. 95-618 provided that:
''(1) The amendments made by subsections (a) and (f) (amending
this section and sections 4063 and 6412 of this title) shall apply
with respect to articles sold after the date of the enactment of
this Act (Nov. 9, 1978).
''(2) For purposes of paragraph (1), an article shall not be
considered sold on or before the date of the enactment of this Act
(Nov. 9, 1978) unless possession or right to possession passes to
the purchaser on or before such date.
''(3) In the case of -
''(A) a lease,
''(B) a contract for the sale of an article providing that the
price shall be paid by installments and title to the article sold
does not pass until a future date notwithstanding partial payment
by installments,
''(C) a conditional sale, or
''(D) a chattel mortgage arrangement providing that the sale
price shall be paid in installments,
entered into on or before the date of the enactment of this Act
(Nov. 9, 1978), payments made after such date with respect to the
article leased or sold shall, for purposes of this subsection, be
considered as payments made with respect to an article sold after
such date, if the lessor or vendor establishes that the amount of
payments payable after such date with respect to such article has
been reduced by an amount equal to that portion of the tax
applicable with respect to the lease or sale of such article which
is due and payable after such date. If the lessor or vendor does
not establish that the payments have been so reduced, they shall be
treated as payments made in respect of an article sold on or before
the date of the enactment of this Act.''
Amendment by Pub. L. 95-600 effective on first day of first
calendar month beginning more than 20 days after Nov. 6, 1978, see
section 701(ff)(3) of Pub. L. 95-600, set out as a note under
section 4221 of this title.
EFFECTIVE DATE OF 1971 AMENDMENT
Amendment by Pub. L. 92-178 applicable with respect to articles
sold on or after the day after Dec. 10, 1971, see section 401(h)(1)
of Pub. L. 92-178, set out as a note under section 4071 of this
title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by section 208(e) of Pub. L. 89-44 applicable with
respect to articles sold on or after June 22, 1965, except insofar
as such amendments related to the taxes imposed by sections
4061(b), 4091, and 4131 and, as to such taxes, applicable with
respect to articles sold on or after January 1, 1966, see section
701(a) of Pub. L. 89-44, set out as a note under section 4161 of
this title.
Amendment by section 802(c) of Pub. L. 89-44 applicable with
respect to articles sold on or after July 1, 1965, see section
802(d)(1) of Pub. L. 89-44, set out as a note under section 4082 of
this title.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 4052, 4101 of this title.
