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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 68
ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
subchapter B
Assessable Penalties
part I
GENERAL PROVISIONS
§ 6718
Failure to display tax registration on vessels
View all text of Part I [§ 6671 - § 6720C]
U.S. Code
Notes
§ 6718.
Failure to display tax registration on vessels
(a)
Failure to display registration
(b)
Multiple violations
(c)
Reasonable cause exception
(Added and amended
Pub. L. 108–357, title VIII
, §§ 861(b)(1), 862(b),
Oct. 22, 2004
,