Collapse to view only § 4414. Cross references
- § 4411. Imposition of tax
- § 4412. Registration
- § 4413. Certain provisions made applicable
- § 4414. Cross references
§ 4411. Imposition of tax
(a) In general
(b) Authorized persons
Subsection (a) shall be applied by substituting “$50” for “$500” in the case of—
(1) any person whose liability for tax under section 4401 is determined only under paragraph (1) of section 4401(a), and
(2) any person who is engaged in receiving wagers only for or on behalf of persons described in paragraph (1).
(Aug. 16, 1954, ch. 736, 68A Stat. 527; Pub. L. 93–499, § 3(b), Oct. 29, 1974, 88 Stat. 1550; Pub. L. 97–362, title I, § 109(b), Oct. 25, 1982, 96 Stat. 1731.)
§ 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
(c) Supplemental information
(Aug. 16, 1954, ch. 736, 68A Stat. 527; Pub. L. 94–455, title XIX, § 1906(b)(13)(I), Oct. 4, 1976, 90 Stat. 1835.)
§ 4413. Certain provisions made applicable
Sections 4901, 4902, 4904, 4905, and 4906 shall extend to and apply to the special tax imposed by this subchapter and to the persons upon whom it is imposed, and for that purpose any activity which makes a person liable for special tax under this subchapter shall be considered to be a business or occupation referred to in such sections. No other provision of sections 4901 to 4907, inclusive, shall so extend or apply.
(Aug. 16, 1954, ch. 736, 68A Stat. 527.)
§ 4414. Cross references
For penalties and other general and administrative provisions applicable to this subchapter, see sections 4421 to 4423, inclusive; and subtitle F.
(Aug. 16, 1954, ch. 736, 68A Stat. 527.)