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26 U.S.C. § 4402 — Exemptions
Federal law — U.S. Code and appendices · legal_authorities
No tax shall be imposed by this subchapter—
(1) **Parimutuels** — On any wager placed with, or on any wager placed in a wagering pool conducted by, a parimutuel wagering enterprise licensed under State law,
(2) **Coin-operated devices** — On any wager placed in a coin-operated device (as defined in section 4462 as in effect for years beginning before July 1, 1980), or on any amount paid, in lieu of inserting a coin, token, or similar object, to operate a device described in section 4462(a)(2) (as so in effect), or
(3) **State-conducted lotteries, etc.** — On any wager placed in a sweepstakes, wagering pool, or lottery which is conducted by an agency of a State acting under authority of State law, but only if such wager is placed with the State agency conducting such sweepstakes, wagering pool, or lottery, or with its authorized employees or agents.
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Source file: Laws/federal/codes/united-states-code/title-26/section-4402-exemptions--ed31b91db7.md
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Source location: Title 26, Chapter 35, § 4402; chapter-035-taxes-on-wagering.md
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No tax shall be imposed by this subchapter—
(1) **Parimutuels** — On any wager placed with, or on any wager placed in a wagering pool conducted by, a parimutuel wagering enterprise licensed under State law,
(2) **Coin-operated devices** — On any wager placed in a coin-operated device (as defined in section 4462 as in effect for years beginning before July 1, 1980), or on any amount paid, in lieu of inserting a coin, token, or similar object, to operate a device described in section 4462(a)(2) (as so in effect), or
(3) **State-conducted lotteries, etc.** — On any wager placed in a sweepstakes, wagering pool, or lottery which is conducted by an agency of a State acting under authority of State law, but only if such wager is placed with the State agency conducting such sweepstakes, wagering pool, or lottery, or with its authorized employees or agents.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Definitions** For purposes of this subchapter—
(1) **Port use** — The term “port use” means—
(A) the loading of commercial cargo on, or
(B) the unloading of commercial cargo from,
a commercial vessel at a port.
(2) **Port**
(A) *In general* — The term “port” means any channel or harbor (or component thereof) in the United States, which—
(i) is not an inland waterway, and
(ii) is open to public navigation.
(B) *Exception for certain facilities* — The term “port” does not include any channel or harbor with respect to which no Federal funds have been used since 1977 for construction, maintenance, or operation, or which was deauthorized by Federal law before 1985.
(C) *Special rule for Columbia River* — The term “port” shall include the channels of the Columbia River in the States of Oregon and Washington only up to the downstream side of Bonneville lock and dam.
(3) **Commercial cargo**
(A) *In general* — The term “commercial cargo” means any cargo transported on a commercial vessel, including passengers transported for compensation or hire.
(B) *Certain items not included* — The term “commercial cargo” does not include—
(i) bunker fuel, ship’s stores, sea stores, or the legitimate equipment necessary to the operation of a vessel, or
(ii) fish or other aquatic animal life caught and not previously landed on shore.
(4) **Commercial vessel**
(A) *In general* — The term “commercial vessel” means any vessel used—
(i) in transporting cargo by water for compensation or hire, or
(ii) in transporting cargo by water in the business of the owner, lessee, or operator of the vessel.
(B) *Exclusion of ferries*
(i) *In general* — The term “commercial vessel” does not include any ferry engaged primarily in the ferr
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4462
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** There is hereby imposed a tax on any port use.
**(b) Amount of tax** The amount of the tax imposed by subsection (a) on any port use shall be an amount equal to 0.125 percent of the value of the commercial cargo involved.
**(c) Liability and time of imposition of tax**
(1) **Liability** — The tax imposed by subsection (a) shall be paid by—
(A) in the case of cargo entering the United States, the importer, or
(B) in any other case, the shipper.
(2) **Time of imposition** — Except as provided by regulations, the tax imposed by subsection (a) shall be imposed at the time of unloading.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4461
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Condition precedent to carrying on certain business** No person shall be engaged in or carry on any trade or business subject to the tax imposed by section 4411 (wagering) until he has paid the special tax therefor.
**(b) Computation** All special taxes shall be imposed as of on the first day of July in each year, or on commencing any trade or business on which such tax is imposed. In the former case the tax shall be reckoned for 1 year, and in the latter case it shall be reckoned proportionately, from the first day of the month in which the liability to a special tax commenced, to and including the 30th day of June following.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4901
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Federal law — U.S. Code and appendices · legal_authorities
Page 2973
TITLE 26—INTERNAL REVENUE CODE
§ 4402
1 Section numbers editorially supplied.
Editorial Notes
REFERENCES IN TEXT
The Social Security Act, referred to in subsec.
(b)(3)(A), (B), is act Aug. 14, 1935, ch. 531, 49 Stat. 620.
Titles XVIII, XIX, and XXI of the Act are classified
generally to subchapters XVIII (§ 1395 et seq.), XIX
(§ 1396 et seq.), and XXI (§ 1397aa et seq.), respectively,
of chapter 7 of Title 42, The Public Health and Welfare.
For complete classification of this Act to the Code, see
section 1305 of Title 42 and Tables.
Section 4(d) of the Indian Health Care Improvement
Act, referred to in subsec. (b)(3)(D), is classified to sec-
tion 1603(d) of Title 25, Indians.
CHAPTER 35—TAXES ON WAGERING
Subchapter
Sec.1
A.
Tax on wagers ........................................
4401
B.
Occupational tax ...................................
4411
C.
Miscellaneous provisions .......................
4421
Subchapter A—Tax on Wagers
Sec.
4401.
Imposition of tax.
4402.
Exemptions.
4403.
Record requirements.
4404.
Territorial extent.
4405.
Cross references.
§ 4401. Imposition of tax
(a) Wagers
(1) State authorized wagers
There shall be imposed on any wager author-
ized under the law of the State in which ac-
cepted 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 de-
scribed 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 inci-
dent to the placing of such wager shall be in-
cluded; except that if the taxpayer establishes,
in accordance with regulations prescribed by the
Secretary, that an amount equal to the tax im
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4402
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