102 STAT. 3614
PUBLIC LAW 100-647—NOV. 10, 1988 "(i) the name, address, and registration number under section 4101 of the purchaser, "(ii) the amount of fuel sold, and "(iii) such other information as the Secretary may require. "(B) STATEMENTS TO PURCHASERS.—Every person required
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to make a return under subparagraph (A) shall furnish to each purchaser whose name is required to be set forth on such return a written statement showing the name and address of the person required to make such return, the registration number under section 4101 of such person, and the information required to be shown on the return with respect to such purchaser. The written statement required under the preceding sentence shall be furnished to the purchaser on or before January 31 of the year following the calendar year for which the return under subparagraph (A) is required to be made. "(C) RETURNS BY PURCHASERS.—Each person who uses during the calendar year fuel purchased in a reduced-tax sale shall make a return (at such time and in such form as the Secretary may by regulations prescribe) showing— "(i) whether such use was a nontaxable use (as defined in section 6427(1)(2)) or a use described in section 6427(b)(l) and the amount of fuel so used, "(ii) the date of the sale of the fuel so used, "(iii) the name, address, and registration number under section 4101 of the seller, and "(iv) such other information as the Secretary may require. "(D) REDUCED-TAX SALE.—For purposes of this paragraph, the term 'reduced tax sale' means any sale of taxable fuel on which the amount of tax otherwise required to be paid under section 4091 is reduced by reason of paragraph (1) (other than sales described in subsections (a) and (b) of this section)." (b) PENALTY FOR F A I U N G TO PROVIDE INFORMATION.—
(1) Subparagraph (B) of section 6724(d)(l) of the 1986 Code (defining information return) is amended by striking out "or" at the end of clause (ix), by striking out the period a t the end of clause (x) and inserting in lieu thereof ", or", and by adding at the end thereof the following new clause: "(xi) subparagraph (A) or (C) of subsection (c)(4), or subsection (d), of section 4093 (relating to information reporting with respect to tax on diesel and aviation fuels)." (2) Paragraph (2) of section 6724(d) of the 1986 Code (defining payee statement) is amended by striking out "or" at the end of subparagraph (S), by striking out the period at the end of subparagraph (T) and inserting in lieu thereof ", or", and by adding at the end thereof the following new subparagraph: "(U) section 4093(c)(4)(B) (relating to certain purchasers of diesel and aviation fuels)." (3)(A) The text of section 7232 of the 1986 Code is amended by striking out "or lubricating oil" and inserting in lieu thereof ", lubricating oil, diesel fuel, or aviation fuel". (B) The heading for section 7232 of the 1986 Code is amended by striking out "OR LUBRICATING OIL" and inserting in lieu
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