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26 U.S.C. § 7273 — Penalties for offenses relating to special taxes
Federal law — U.S. Code and appendices · legal_authorities
Any person who shall fail to place and keep stamps denoting the payment of the special tax as provided in section 6806 shall be liable to a penalty (not less than $10) equal to the special tax for which his business rendered him liable, unless such failure is shown to be due to reasonable cause. If such failure to comply with section 6806 is through willful neglect or refusal, then the penalty shall be double the amount above prescribed.
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Source file: Laws/federal/codes/united-states-code/title-26/section-7273-penalties-for-offenses-relating-to-special-taxes--442b489772.md
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Source location: Title 26, Chapter 75, § 7273; chapter-075-crimes-other-offenses-and-forfeitures.md
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Any person who shall fail to place and keep stamps denoting the payment of the special tax as provided in section 6806 shall be liable to a penalty (not less than $10) equal to the special tax for which his business rendered him liable, unless such failure is shown to be due to reasonable cause. If such failure to comply with section 6806 is through willful neglect or refusal, then the penalty shall be double the amount above prescribed.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** On 1st engaging in business and thereafter on or before July 1 of each year, every importer, manufacturer, and dealer in firearms shall pay a special (occupational) tax for each place of business at the following rates:
(1) Importers and manufacturers: $1,000 a year or fraction thereof.
(2) Dealers: $500 a year or fraction thereof.
**(b) Reduced rates of tax for small importers and manufacturers**
(1) **In general** — Paragraph (1) of subsection (a) shall be applied by substituting “$500” for “$1,000” with respect to any taxpayer the gross receipts of which (for the most recent taxable year ending before the 1st day of the taxable period to which the tax imposed by subsection (a) relates) are less than $500,000.
(2) **Controlled group rules** — All persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1).
(3) **Certain rules to apply** — For purposes of paragraph (1), rules similar to the rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5801
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Federal law — U.S. Code and appendices · legal_authorities
Every person engaged in any business, avocation, or employment, who is thereby made liable to a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, or under subtitle E) shall place and keep conspicuously in his establishment or place of business all stamps denoting payment of such special tax.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6806
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Federal law — U.S. Code and appendices · legal_authorities
Page 3865
TITLE 26—INTERNAL REVENUE CODE
§ 7275
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2005 AMENDMENT
Amendment by Pub. L. 109–59 applicable to actions,
or failures to act, after Aug. 10, 2005, see section 11164(c)
of Pub. L. 109–59, set out as a note under section 4101 of
this title.
EFFECTIVE DATE OF 2004 AMENDMENT
Amendment by Pub. L. 108–357 applicable to penalties
imposed after Dec. 31, 2004, see section 863(e) of Pub. L.
108–357, set out as an Effective Date note under section
6719 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1904(b)(8)(F) of Pub. 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
Pub. L. 94–455, set out as a note under section 4041 of
this title.
Amendment by section 1906(a)(42), (b)(13)(A) of Pub.
L. 94–455 effective on first day of first month which be-
gins more than 90 days after Oct. 4, 1976, see section
1906(d)(1) of Pub. L. 94–455, set out as a note under sec-
tion 6013 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89–44 to take effect in a man-
ner consistent with effective date of change of tax pro-
vision to which related, see section 701(e) of Pub. L.
89–44, set out as a note under section 6103 of this title.
EFFECTIVE DATE OF 1958 AMENDMENTS
Amendment by Pub. L. 85–859 effective Sept. 3, 1958,
see section 210(a)(1) of Pub. L. 85–859, set out as an Ef-
fective Date note under section 5001 of this title.
For effective date of amendment by Pub. L. 85–475,
see section 4(c) of Pub. L. 85–475, set out as a note under
section 6415 of this title.
§ 7273. Penalties for offenses relating to special
taxes
Any person who shall fail to place and keep
stamps denoting the payment of
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7273
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.