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26 U.S.C. § 4424 — Disclosure of wagering tax information
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Except as otherwise provided in this section, neither the Secretary nor any other officer or employee of the Treasury Department may divulge or make known in any manner whatever to any person—
(1) any original, copy, or abstract of any return, payment, or registration made pursuant to this chapter,
(2) any record required for making any such return, payment, or registration, which the Secretary is permitted by the taxpayer to examine or which is produced pursuant to section 7602, or
(3) any information come at by the exploitation of any such return, payment, registration, or record.
**(b) Permissible disclosure** A disclosure otherwise prohibited by subsection (a) may be made in connection with the administration or civil or criminal enforcement of any tax imposed by this title. However, any document or information so disclosed may not be—
(1) divulged or made known in any manner whatever by any officer or employee of the United States to any person except in connection with the administration or civil or criminal enforcement of this title, nor
(2) used, directly or indirectly, in any criminal prosecution for any offense occurring before the date of enactment of this section.
**(c) Use of documents possessed by taxpayer** Except in connection with the administration or civil or criminal enforcement of any tax imposed by this title—
(1) any stamp denoting payment of the special tax under this chapter,
(2) any original, copy, or abstract possessed by a taxpayer of any return, payment, or registration made by such taxpayer pursuant to this chapter, and
(3) any information come at by the exploitation of any such document,
shall not be used against such taxpayer in any criminal proceeding.
**(d) Inspection by committees of Congress** Section 6
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Source file: Laws/federal/codes/united-states-code/title-26/section-4424-disclosure-of-wagering-tax-information--d085825223.md
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Source location: Title 26, Chapter 35, § 4424; chapter-035-taxes-on-wagering.md
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**(a) General rule** Except as otherwise provided in this section, neither the Secretary nor any other officer or employee of the Treasury Department may divulge or make known in any manner whatever to any person—
(1) any original, copy, or abstract of any return, payment, or registration made pursuant to this chapter,
(2) any record required for making any such return, payment, or registration, which the Secretary is permitted by the taxpayer to examine or which is produced pursuant to section 7602, or
(3) any information come at by the exploitation of any such return, payment, registration, or record.
**(b) Permissible disclosure** A disclosure otherwise prohibited by subsection (a) may be made in connection with the administration or civil or criminal enforcement of any tax imposed by this title. However, any document or information so disclosed may not be—
(1) divulged or made known in any manner whatever by any officer or employee of the United States to any person except in connection with the administration or civil or criminal enforcement of this title, nor
(2) used, directly or indirectly, in any criminal prosecution for any offense occurring before the date of enactment of this section.
**(c) Use of documents possessed by taxpayer** Except in connection with the administration or civil or criminal enforcement of any tax imposed by this title—
(1) any stamp denoting payment of the special tax under this chapter,
(2) any original, copy, or abstract possessed by a taxpayer of any return, payment, or registration made by such taxpayer pursuant to this chapter, and
(3) any information come at by the exploitation of any such document,
shall not be used against such taxpayer in any criminal proceeding.
**(d) Inspection by committees of Congress** Section 6103(f) shall apply with respect to any return, payment, or registration made pursuant to this chapter.
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Federal law — U.S. Code and appendices · legal_authorities
**(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
**(a) General rule** Returns and return information shall be confidential, and except as authorized by this title—
(1) no officer or employee of the United States,
(2) no officer or employee of any State, any local law enforcement agency receiving information under subsection (i)(1)(C) or (7)(A), any tribal or local child support enforcement agency, or any local agency administering a program listed in subsection (l)(7)(D) who has or had access to returns or return information under this section or section 6104(c), and
(3) no other person (or officer or employee thereof) who has or had access to returns or return information under subsection (c), subsection (e)(1)(D)(iii), paragraph (10), (13), (14), or (15) of subsection (k), paragraph (6), (8), (10), (12), (13) (other than subparagraphs (D)(v) and (D)(vi) thereof), (16), (19), (20), or (21) of subsection (l), paragraph (2) or (4)(B) of subsection (m), or subsection (n),
shall disclose any return or return information obtained by him in any manner in connection with his service as such an officer or an employee or otherwise or under the provisions of this section. For purposes of this subsection, the term “officer or employee” includes a former officer or employee.
**(b) Definitions** For purposes of this section—
(1) **Return** — The term “return” means any tax or information return, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of this title which is filed with the Secretary by, on behalf of, or with respect to any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed.
(2) **Return information** — The term “return information” means—
(
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6103
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Federal law — U.S. Code and appendices · legal_authorities
Page 2976
TITLE 26—INTERNAL REVENUE CODE
§ 4422
1 Section numbers editorially supplied.
2 Subchapter repealed by Pub. L. 95–600 without corresponding
amendment of chapter analysis.
(A) any game of a type in which usually
(i) the wagers are placed,
(ii) the winners are determined, and
(iii) the distribution of prizes or other
property is made, in the presence of all
persons placing wagers in such game, and
(B) any drawing conducted by an organiza-
tion exempt from tax under sections 501 and
521, if no part of the net proceeds derived
from such drawing inures to the benefit of
any private shareholder or individual.
(Aug. 16, 1954, ch. 736, 68A Stat. 528.)
§ 4422. Applicability of Federal and State laws
The payment of any tax imposed by this chap-
ter with respect to any activity shall not ex-
empt any person from any penalty provided by a
law of the United States or of any State for en-
gaging in the same activity, nor shall the pay-
ment of any such tax prohibit any State from
placing a tax on the same activity for State or
other purposes.
(Aug. 16, 1954, ch. 736, 68A Stat. 528.)
§ 4423. Inspection of books
Notwithstanding section 7605(b), the books of
account of any person liable for tax under this
chapter may be examined and inspected as fre-
quently as may be needful to the enforcement of
this chapter.
(Aug. 16, 1954, ch. 736, 68A Stat. 528.)
§ 4424. Disclosure of wagering tax information
(a) General rule
Except as otherwise provided in this section,
neither the Secretary nor any other officer or
employee of the Treasury Department may di-
vulge or make known in any manner whatever
to any person—
(1) any original, copy, or abstract of any re-
turn, payment, or registration made pursuant
to this chapter,
(2) any record required for makin
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4424
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