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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 4412

Registration

Ch. 35 — TAXES ON WAGERING
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 35
Statutory Text

26 U.S.C. § 4412 — Registration

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 35 - TAXES ON WAGERING Subchapter B - Occupational Tax Sec. 4412 - Registration From the U.S. Government Publishing Office, www.gpo.gov

§4412. Registration

(a) Requirement Each person required to pay a special tax under this subchapter shall register with the official in charge of the internal revenue district— (1) his name and place of residence; (2) if he is liable for tax under subchapter A, each place of business where the activity which makes him so liable is carried on, and the name and place of residence of each person who is engaged in receiving wagers for him or on his behalf; and (3) if he is engaged in receiving wagers for or on behalf of any person liable for tax under subchapter A, the name and place of residence of each such person. (b) Firm or company Where subsection (a) requires the name and place of residence of a firm or company to be registered, the names and places of residence of the several persons constituting the firm or company shall be registered. (c) Supplemental information In accordance with regulations prescribed by the Secretary, the Secretary may require from time to time such supplemental information from any person required to register under this section as may be needful to the enforcement of this chapter.

(Aug. 16, 1954, ch. 736, 68A Stat. 527; Pub. L. 94–455, title XIX, §1906(b)(13)(I), Oct. 4, 1976, 90 Stat. 1835.)

Editorial Notes

Amendments 1976—Subsec. (c). Pub. L. 94–455 substituted "the Secretary may" for "he or his delegate may".

Statutory Notes and Related Subsidiaries Persons Paying Tax and Registering Before December 1, 1974 Persons registered before Dec. 1, 1974 under this section (as in effect on July 1, 1974) for the year ending June 30, 1975, not required to reregister under this section for such year, see section 3(d)(2) of Pub. L. 93–499, set out as a note under section 4411 of this title.

Source: uscode.house.gov — public domain Official Source ↗
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◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-F9B702
Entity Class
STATUTE / FEDERAL-CODE-SECTION
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boisestandard.org
Citation
26 U.S.C. § 4412
Jurisdiction
Federal — United States
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Source
PRIMARY-SOURCE
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de3e7560c66d3237...
Semantic Edges
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The statutory text of 26 U.S.C. § 4412 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 4411 26 U.S.C. § 4413 →
Ch. 35 — TAXES ON WAGERING
26 U.S.C. § 440126 U.S.C. § 440226 U.S.C. § 440326 U.S.C. § 440426 U.S.C. § 440526 U.S.C. § 441126 U.S.C. § 441226 U.S.C. § 441326 U.S.C. § 441426 U.S.C. § 442126 U.S.C. § 442226 U.S.C. § 442326 U.S.C. § 4424
26 U.S.C. — public domain ← All Legislation
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