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26 U.S.C. § 4412 — Registration

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 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** Where subsection (a) requires the name and place of residence of a firm or company to be registered, the names and places of residence of the several persons constituting the firm or company shall be registered. **(c) Supplemental information** In accordance with regulations prescribed by the Secretary, the Secretary may require from time to time such supplemental information from any person required to register under this section as may be needful to the enforcement of this chapter.

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Source file: Laws/federal/codes/united-states-code/title-26/section-4412-registration--b5c4e68c77.md
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Source location: Title 26, Chapter 35, § 4412; chapter-035-taxes-on-wagering.md

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 4411 — Imposition of tax

**(a) In general** There shall be imposed a special tax of $500 per year to be paid by each person who is liable for the tax imposed under section 4401 or who is engaged in receiving wagers for or on behalf of any person so liable. **(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).

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 4401 — Imposition of tax

**(a) Wagers** (1) **State authorized wagers** — There shall be imposed on any wager authorized under the law of the State in which accepted an excise tax equal to 0.25 percent of the amount of such wager. (2) **Unauthorized wagers** — There shall be imposed on any wager not described in paragraph (1) an excise tax equal to 2 percent of the amount of such wager. **(b) Amount of wager** In determining the amount of any wager for the purposes of this subchapter, all charges incident to the placing of such wager shall be included; except that if the taxpayer establishes, in accordance with regulations prescribed by the Secretary, that an amount equal to the tax imposed by this subchapter has been collected as a separate charge from the person placing such wager, the amount so collected shall be excluded. **(c) Persons liable for tax** Each person who is engaged in the business of accepting wagers shall be liable for and shall pay the tax under this subchapter on all wagers placed with him. Each person who conducts any wagering pool or lottery shall be liable for and shall pay the tax under this subchapter on all wagers placed in such pool or lottery. Any person required to register under section 4412 who receives wagers for or on behalf of another person without having registered under section 4412 the name and place of residence of such other person shall be liable for and shall pay the tax under this subchapter on all such wagers received by him.

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4401

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 4412 — Registration

Page 2975 TITLE 26—INTERNAL REVENUE CODE § 4421 Editorial Notes AMENDMENTS 1982—Pub. L. 97–362 designated existing provisions as subsec. (a), in subsec. (a), as so designated, substituted ‘‘liable for the tax imposed’’ for ‘‘liable for tax’’, and added subsec. (b). 1974—Pub. L. 93–499 substituted ‘‘$500’’ for ‘‘$50’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1982 AMENDMENT Pub. L. 97–362, title I, § 109(c)(2), Oct. 25, 1982, 96 Stat. 1731, provided that: ‘‘The amendment made by sub- section (b) [amending this section] shall take effect on July 1, 1983.’’ EFFECTIVE DATE OF 1974 AMENDMENT Amendment by Pub. L. 93–499 effective Dec. 1, 1974, and applicable only with respect to wagers placed on or after such date, see section 3(d)(1) of Pub. L. 93–499, set out as a note under section 4401 of this title. PERSONS ENGAGED IN ACTIVITIES ON DECEMBER 1, 1974, REQUIRING PAYMENT OF TAX; PERSONS PAYING TAX AND REGISTERING BEFORE DECEMBER 1, 1974 Pub. L. 93–499, § 3(d)(2), Oct. 29, 1974, 88 Stat. 1551, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘‘(A) Any person who, on December 1, 1974, is engaged in an activity which makes him liable for payment of the tax imposed by section 4411 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as in effect on such date) shall be treated as commencing such activity on such date for purposes of such section and section 4901 of such Code. ‘‘(B) Any person who, before December 1, 1974.— ‘‘(i) became liable for and paid the tax imposed by section 4411 of the Internal Revenue Code of 1986 (as in effect on July 1, 1974) for the year ending June 30, 1975, shall not be liable for any additional tax under such section for such year, and ‘‘(ii) registered under

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