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26 U.S.C. § 4901 — Payment of tax

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

26 U.S.C. § 4901 — Payment of tax

**(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.

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Source location: Title 26, Chapter 40, § 4901; chapter-040-general-provisions-relating-to-occupational-taxes.md

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

21 U.S.C. § 951 — Definitions

**(a)** For purposes of this subchapter— (1) The term “import” means, with respect to any article, any bringing in or introduction of such article into any area (whether or not such bringing in or introduction constitutes an importation within the meaning of the tariff laws of the United States). (2) The term “customs territory of the United States” has the meaning assigned to such term by general note 2 of the Harmonized Tariff Schedule of the United States. **(b)** Each term defined in [section 802 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title21-section802&num=0&edition=prelim) shall have the same meaning for purposes of this subchapter as such term has for purposes of subchapter I.

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

26 U.S.C. § 4402 — Exemptions

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

26 U.S.C. § 4041 — Imposition of tax

**(a) Diesel fuel and special motor fuels** (1) **Tax on diesel fuel and kerosene in certain cases** (A) *In general* — There is hereby imposed a tax on any liquid other than gasoline (as defined in section 4083)— (i) sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle or a diesel-powered train for use as a fuel in such vehicle or train, or (ii) used by any person as a fuel in a diesel-powered highway vehicle or a diesel-powered train unless there was a taxable sale of such fuel under clause (i). (B) *Exemption for previously taxed fuel* — No tax shall be imposed by this paragraph on the sale or use of any liquid if tax was imposed on such liquid under section 4081 (other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate) and the tax thereon was not credited or refunded. (C) *Rate of tax* (i) *In general* — Except as otherwise provided in this subparagraph, the rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4081(a)(2)(A) on diesel fuel which is in effect at the time of such sale or use. (ii) *Rate of tax on trains* — In the case of any sale for use, or use, of diesel fuel in a train, the rate of tax imposed by this paragraph shall be— (I) 3.3 cents per gallon after December 31, 2004, and before July 1, 2005, (II) 2.3 cents per gallon after June 30, 2005, and before January 1, 2007, and (III) 0 after December 31, 2006. (iii) *Rate of tax on certain buses* (I) *In general* — Except as provided in subclause (II), in the case of fuel sold for use or used in a use described in section 6427(b)(1) (after the application of section 6427(b)(3)), the rate of tax imposed by this paragraph shall be 7.3 cents

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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. § 4901 — Payment of tax

Page 3009 TITLE 26—INTERNAL REVENUE CODE § 4905 CHAPTER 40—GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES Sec. 4901. Payment of tax. 4902. Liability of partners. 4903. Liability in case of business in more than one location. 4904. Liability in case of different businesses of same ownership and location. 4905. Liability in case of death or change of loca- tion. 4906. Application of State laws. 4907. Federal agencies or instrumentalities. § 4901. Payment of tax (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 spe- cial 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 im- posed. In the former case the tax shall be reck- oned 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. (Aug. 16, 1954, ch. 736, 68A Stat. 593; Pub. L. 89–44, title IV, § 405(b), June 21, 1965, 79 Stat. 149; Pub. L. 91–513, title III, § 1102(a), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 94–455, title XIX, § 1904(a)(19), Oct. 4, 1976, 90 Stat. 1814; Pub. L. 95–600, title V, § 521(c)(2), Nov. 6, 1978, 92 Stat. 2884.) Editorial Notes AMENDMENTS 1978—Subsec. (a). Pub. L. 95–600 struck out ‘‘or 4461(a)(1) (coin-operated gaming devices)’’ after ‘‘(wa- gering)’’. 1976—Subsec. (c). Pub. L. 94–455 struck out subsec. (c) which provided that all special taxes should be paid by stamp and made reference to subtitle F for authority of the Secretary to make asse

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