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26 U.S.C. § 6718 — Failure to display tax registration on vessels
Federal law — U.S. Code and appendices · legal_authorities
**(a) Failure to display registration** Every operator of a vessel who fails to display proof of registration pursuant to section 4101(a)(3) shall pay a penalty of $500 for each such failure. With respect to any vessel, only one penalty shall be imposed by this section during any calendar month.
**(b) Multiple violations** In determining the penalty under subsection (a) on any person, subsection (a) shall be applied by increasing the amount in subsection (a) by the product of such amount and the aggregate number of penalties (if any) imposed with respect to prior months by this section on such person (or a related person or any predecessor of such person or related person).
**(c) Reasonable cause exception** No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.
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Source file: Laws/federal/codes/united-states-code/title-26/section-6718-failure-to-display-tax-registration-on-vessels--a2f3ace4fc.md
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Source location: Title 26, Chapter 68, § 6718; chapter-068-additions-to-the-tax-additional-amounts-and-assessable-penalties.md
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**(a) Failure to display registration** Every operator of a vessel who fails to display proof of registration pursuant to section 4101(a)(3) shall pay a penalty of $500 for each such failure. With respect to any vessel, only one penalty shall be imposed by this section during any calendar month.
**(b) Multiple violations** In determining the penalty under subsection (a) on any person, subsection (a) shall be applied by increasing the amount in subsection (a) by the product of such amount and the aggregate number of penalties (if any) imposed with respect to prior months by this section on such person (or a related person or any predecessor of such person or related person).
**(c) Reasonable cause exception** No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Registration**
(1) **In general** — Every person required by the Secretary to register under this section with respect to the tax imposed by section 4041(a) or 4081, every person producing or importing biodiesel (as defined in section 40A(d)(1)) or alcohol (as defined in section 6426(b)(4)(A)), every person producing or importing sustainable aviation fuel (as defined in section 40B), every person producing a fuel eligible for the clean fuel production credit (pursuant to section 45Z), and every person producing second generation biofuel (as defined in section 40(b)(6)(E)) shall register with the Secretary at such time, in such form and manner, 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.
(2) **Registration of persons within foreign trade zones, etc.** — The Secretary shall require registration by any person which—
(A) operates a terminal or refinery within a foreign trade zone or within a customs bonded storage facility, or
(B) holds an inventory position with respect to a taxable fuel in such a terminal.
(3) **Display of registration** — Every operator of a vessel required by the Secretary to register under this section shall display proof of registration through an identification device prescribed by the Secretary on each vessel used by such operator to transport any taxable fuel.
(4) **Registration of persons extending credit on certain exempt sales of fuel** — The Secretary shall require registration by any person which—
(A) extends credit by credit card to any ultimate purchaser described in subparagraph (C) or (D) of section 6416(b)(2) for the purchase of taxable fuel upon which tax has been
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4101
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Federal law — U.S. Code and appendices · legal_authorities
Page 3816
TITLE 26—INTERNAL REVENUE CODE
§ 6718
§ 6718. Failure to display tax registration on ves-
sels
(a) Failure to display registration
Every operator of a vessel who fails to display
proof
of
registration
pursuant
to
section
4101(a)(3) shall pay a penalty of $500 for each
such failure. With respect to any vessel, only
one penalty shall be imposed by this section
during any calendar month.
(b) Multiple violations
In determining the penalty under subsection
(a) on any person, subsection (a) shall be applied
by increasing the amount in subsection (a) by
the product of such amount and the aggregate
number of penalties (if any) imposed with re-
spect to prior months by this section on such
person (or a related person or any predecessor of
such person or related person).
(c) Reasonable cause exception
No penalty shall be imposed under this section
with respect to any failure if it is shown that
such failure is due to reasonable cause.
(Added and amended Pub. L. 108–357, title VIII,
§§ 861(b)(1), 862(b), Oct. 22, 2004, 118 Stat. 1618,
1619.)
Editorial Notes
AMENDMENTS
2004—Subsec. (a). Pub. L. 108–357, § 862(b), substituted
‘‘section 4101(a)(3)’’ for ‘‘section 4101(a)(2)’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2004 AMENDMENT
Amendment by section 862(b) of Pub. L. 108–357 effec-
tive Jan. 1, 2005, see section 862(c) of Pub. L. 108–357, set
out as a note under section 4101 of this title.
EFFECTIVE DATE
Pub. L. 108–357, title VIII, § 861(c)(2), Oct. 22, 2004, 118
Stat. 1619, provided that: ‘‘The amendments made by
subsection (b) [enacting this section] shall apply to
penalties imposed after December 31, 2004.’’
§ 6719. Failure to register or reregister
(a) Failure to register or reregister
Every person who is req
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6718
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