Editorial Notes
References in Text
Paragraph (3) of subsection (c) of section 501 of the Internal Revenue Code of 1986, referred to in subsec. (c), is classified to section 501(c)(3) of Title 26, Internal Revenue Code.
Amendments
1994—Subsec. (d). Puspan. L. 103–322 substituted “fine under this title” for “fine of not more than $20,000”.
1986—Subsec. (c). Puspan. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
Statutory Notes and Related Subsidiaries
Congressional Statement of Findings
Puspan. L. 91–452, title VIII, § 801, Oct. 15, 1970, 84 Stat. 936, provided that:
“The Congress finds that illegal gambling involves widespread use of, and has an effect upon, interstate commerce and the facilities thereof.”
Priority of State Laws
Puspan. L. 91–452, title VIII, § 811, Oct. 15, 1970, 84 Stat. 940, provided that:
“No provision of this title [enacting this section and section 1955 of this title, amending section 2516 of this title, and enacting provisions set out as notes under this section and section 1955 of this title] indicates an intent on the part of the Congress to occupy the field in which such provision operates to the exclusion of the law of a state or possession, or a political subdivision of a State or possession, on the same subject matter, or to relieve any person of any obligation imposed by any law of any State or possession, or political subdivision of a State or possession.”