Section 6. DISPLAY OF

REGISTRATION

Section 4101 provides that every operator of a vessel required to register must display proof of registration through an identification device prescribed by the Secretary on each vessel used by the operator to transport any taxable fuel. Section 6718 imposes a penalty on vessel operators who

fail to display proof of registration. This notice does not prescribe the identification device that must be displayed. The identification device and the manner of its display will be prescribed in subsequent guidance. No penalty will be imposed on a registered operator under § 6718 with respect to any failure to display proof of registration occurring before the effective date of such guidance, and the effective date of the guidance will be after the date it is issued.