26 USC 4901 - Payment of tax

Editorial Notes

Amendments

1978—Subsec. (a). Puspan. L. 95–600 struck out “or 4461(a)(1) (coin-operated gaming devices)” after “(wagering)”.

1976—Subsec. (c). Puspan. L. 94–455 struck out subsec. (c) which provided that all special taxes should be paid by stamp and made reference to subtitle F for authority of the Secretary to make assessments where special taxes have not been duly paid by stamp.

1970—Subsec. (a). Puspan. L. 91–513 struck out references to tax imposed by sections 4721 (narcotic drugs) and 4751 (marihuana).

1965—Subsec. (a). Puspan. L. 89–44 substituted “4461(a)(1)” for “4461(2)”.

Statutory Notes and Related Subsidiaries

Effective Date of 1978 Amendment

Amendment by Puspan. L. 95–600 applicable with respect to years beginning after June 30, 1980, see section 521(d)(2) of Puspan. L. 95–600, set out as a note under section 4402 of this title.

Effective Date of 1976 Amendment

Amendment by Puspan. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Puspan. L. 94–455, set out as a note under section 4041 of this title.

Effective Date of 1970 Amendment

Amendment by Puspan. L. 91–513 effective on first day of seventh calendar month that begins after Oct. 26, 1970, see section 1105(a) of Puspan. L. 91–513, set out as an Effective Date note under section 951 of Title 21, Food and Drugs.

Effective Date of 1965 Amendment

Amendment by Puspan. L. 89–44 applicable on and after July 1, 1965, see section 701(c)(2) of Puspan. L. 89–44, set out in part as a note under section 4402 of this title.

Savings Provision

Prosecution for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the effective date of amendment of this section by section 1102 of Puspan. L. 91–513 not to be affected or abated by reason thereof, see section 1103 of Puspan. L. 91–513, set out as a note under section 171 of Title 21, Food and Drugs.

Persons Engaged in Activities on December 1, 1974, Requiring Payment of Wagering Tax

Person on Dec. 1, 1974, engaging in an activity making him liable for payment of tax imposed by section 4411 of this title (as in effect on such date) to be treated as commencing such activity on such date for purposes of this section and section 4411 of this title, see section 3(d)(2) of Puspan. L. 93–499, set out as a note under section 4411 of this title.