IMPROVEMENTS IN ADMINISTRATION OF GASOLINE EXCISE TAX.

SEC. 11212. IMPROVEMENTS IN ADMINISTRATION OF GASOLINE EXCISE TAX. (a) In General.— Paragraph (1) of section 4081(a) is amended to read as follows: “(1) Tax on removal, entry, or sale.— “(A) In general.— There is hereby imposed a tax at the rate specified in paragraph (2) on— “(i) the removal of gasoline from any refinery, “(ii) the removal of gasoline from any terminal, “(iii) the entry into the United States of gasoline for consumption, use, or warehousing, and “(iv) the sale of gasoline to any person who is not registered under section 4101 unless there was a prior taxable removal or entry of such gasoline under clause (i), (ii), or (iii). “(B) Exception for bulk transfers to registered terminals.— The tax imposed by this paragraph shall not apply to any removal or entry of gasoline transferred in bulk to a terminal if the person removing or entering the gasoline and the operator of such terminal are registered under section 4101.” (b) Changes in Registration Rules.— (1) In general.— Section 4101 is amended to read as follows: “SEC. 4101. REGISTRATION AND BOND. “(a) Registration.— Every person required by the Secretary to register under this section with respect to the tax imposed by section 4081 or 4091 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. “(b) Bonds and Liens.— “(1) In general.— Under regulations prescribed by the Secretary, the Secretary may require, as a condition of permitting any person to be registered under subsection (a), that such person— “(A) give a bond in such sum as the Secretary determines appropriate, and “(B) agree to the imposition of a lien— “(i) on such property (or rights to property) of such person used in the trade or business for which the registration is sought, or “(ii) with the consent of such person, on any other property (or rights to property) of such person as the Secretary determines appropriate. Rules similar to the rules of section 6323 shall apply to the lien imposed pursuant to this paragraph. 104 STAT. 1388–431 “(2) Release or discharge of lien.— If a lien is imposed pursuant to paragraph (1), the Secretary shall issue a certificate of discharge or a release of such lien in connection with a transfer of the property if there is furnished to the Secretary (and accepted by him) a bond in such sum as the Secretary determines appropriate or the transferor agrees to the imposition of a substitute lien under paragraph (1)(B) in such sum as the Secretary determines appropriate. The Secretary shall respond to any request to discharge or release a lien imposed pursuant to paragraph (1) in connection with a transfer of property not later than 90 days after the date the request for such a discharge or release is made. “(c) Denial, Revocation, or Suspension of Registration.— Rules similar to the rules of section 4222(c) shall apply to registration under this section. “(d) Information Reporting.— The Secretary may require— “(1) information reporting by any person registered under this section, and “(2) information reporting by such other persons as the Secretary deems necessary to carry out this part.” (2) Clarification of general registration rules.— subsection (c) of section 4222 is amended— (A) by striking “revoked or suspended” in the material preceding paragraph (1) and inserting “denied, revoked, or suspended”, (B) by striking “revocation or suspension” each place it appears and inserting “denial, revocation, or suspension”, and (C) by striking in the heading “Revocation or Suspension” and inserting “Denial, Revocation, or Suspension”. (3) Disclosure permitted of registration information.— Subsection (k) of section 6103 is amended by adding at the end thereof the following new paragraph: “(7) Disclosure of excise tax registration information.— To the extent the Secretary determines that disclosure is necessary to permit the effective administration of subtitle D, the Secretary may disclose— “(A) the name, address, and registration number of each person who is registered under any provision of subtitle D (and, in the case of a registered terminal operator, the address of each terminal operated by such operator), and “(B) the registration status of any person.” (4) Conforming amendment.— Section 4093 is amended by striking subsection (e) (relating to special administrative rules) and by redesignating subsection (f) as subsection (e). (c) Certain Additional Persons Liable for Tax Where Willful Failure To Pay.— Subpart C of part HI of subchapter A of chapter 32 is amended by adding at the end thereof the following new section: “SEC. 4103. CERTAIN ADDITIONAL PERSONS LIABLE FOR TAX WHERE WILLFUL FAILURE TO PAY. “In any case in which there is a willful failure to pay the tax imposed by section 4081 or 4091, each person— “(1) who is an officer, employee, or agent of the taxpayer who is under a duty to assure the payment of such tax and who willfully fails to perform such duty, or 104 STAT. 1388–432 “(2) who willfully causes the taxpayer to fail to pay such tax, shall be jointly and severally liable with the taxpayer for the tax to which such failure relates.” (d) Refunds in Certain Cases.— (1) In general.— Section 4081 is amended by adding at the end thereof the following new subsection: “(e) Refunds in Certain Cases.— Under regulations prescribed by the Secretary, if any person who paid the tax imposed by this section with respect to any gasoline establishes to the satisfaction of the Secretary that a prior tax was paid (and not credited or refunded) with respect to such gasoline, then an amount equal to the tax paid by such person shall be allowed as a refund (without interest) to such person in the same manner as if it were an overpayment of tax imposed by this section.” (2) Denial of credits.— Subsection (d) of section 6416 is amended by adding at the end thereof the following new sentence: “The preceding sentence shall not apply to the tax imposed by section 4081 in the case of refunds described in section 4081(e)” (e) Technical and Conforming Amendments.— (1) Paragraph (1) of section 6724(d) is amended by striking “or” at the end of clause (x), by striking “, or subsection (e),” in clause (xi), by striking the period at the end of clause (xi) and inserting “, or”, and by inserting after clause (xi) the following new clause: “(xii) section 4101(d) (relating to information reporting with respect to fuels taxes).” (2) Subsection (a) of section 4081 is amended by striking paragraph (3). (3) The table of sections for subpart C of part III of subchapter A of chapter 32 is amended by adding at the end thereof the following new item: “Sec. 4103. certain additional persons liable for tax where willful failure to pay” (f) Effective Dates.— (1) In general.— Except as provided in paragraph (2), the amendments made by this section shall take effect on July 1, 1991. (2) Registration, etc.— The amendments made by subsections (b), (c), and (e) (other than paragraph (2) thereof) shall take effect on December 1, 1990.