Subpart B. Subpart B—Tax on Wagers

• § 44.4401-1 - Imposition of tax.
• § 44.4401-2 - Person liable for tax.
• § 44.4401-3 - When tax attaches.
• § 44.4402-1 - Exemptions.
• § 44.4403-1 - Daily record.
• § 44.4404-1 - Territorial extent.