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Introduction

Section 5. REGISTRATION

Internal Revenue Bulletin 2006-43 · 2026-10-03 edition · updated 2026-10-04 · United States

(a) Application for registration . Application for registration as an alternative fueler is made on Form 637, Application for Registration (For Certain Excise Tax Activities), in accordance with the instructions for that form. As provided in § 48.4101–1(a)(2), a person is registered under § 4101 only if the Service has issued a registration letter to the person.

(b) Requirements . The Service will register an applicant as an alternative fueler only if the Service—

(1) Determines that the applicant is an alternative fueler or is likely to become an alternative fueler within a reasonable time after being registered under § 4101; and

(2) Is satisfied with the filing, deposit, payment, reporting, and claim his

tory for federal taxes of the applicant and any related person (as defined in § 48.4101–1(b)(5)).

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▸Contents — Internal Revenue Bulletin 2006-43
Internal Revenue Bulletin 2006-43

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