
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4222]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
                 CHAPTER 32--MANUFACTURERS EXCISE TAXES
 
              Subchapter G--Exemptions, Registration, Etc.
 
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     [(4) Repealed.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).

(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, Secs. 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, Secs. 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.)


                            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.

                  Section Referred to in Other Sections

    This section is referred to in sections 4052, 4101 of this title.
