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26 U.S.C. § 4411 — Imposition of tax
Federal law — U.S. Code and appendices · legal_authorities
**(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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Stable record: federal_law:legal_authorities:record_usc_eb4a6e9481bbcc71f3a3b322
Source file: Laws/federal/codes/united-states-code/title-26/section-4411-imposition-of-tax--c1c91999f3.md
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Source location: Title 26, Chapter 35, § 4411; chapter-035-taxes-on-wagering.md
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**(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
**(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) 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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4412
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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
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 2974
TITLE 26—INTERNAL REVENUE CODE
§ 4403
(Aug. 16, 1954, ch. 736, 68A Stat. 525; Pub. L.
85–859, title I, § 152(b), Sept. 2, 1958, 72 Stat. 1305;
Pub. L. 89–44, title IV, § 405(a), title VIII, § 813(a),
June 21, 1965, 79 Stat. 149, 170; Pub. L. 94–455,
title XII, § 1208(a), Oct. 4, 1976, 90 Stat. 1709; Pub.
L. 95–600, title V, § 521(c)(1), Nov. 6, 1978, 92 Stat.
2884.)
Editorial Notes
REFERENCES IN TEXT
Section 4462, referred to in par. (2), was repealed by
Pub. L. 95–600, title V, § 521(b), Nov. 6, 1978, 92 Stat. 2884.
AMENDMENTS
1978—Par. (2). Pub. L. 95–600 substituted ‘‘(as defined
in section 4462 as in effect for years beginning before
July 1, 1980)’’ for ‘‘with respect to which an occupa-
tional tax is imposed by section 4461’’ and ‘‘(as so in ef-
fect), or’’ for ‘‘if an occupational tax is imposed with
respect to such device by section 4461, or’’.
1976—Par. (3). Pub. L. 94–455, among other changes,
substituted in heading ‘‘State-conducted lotteries,
etc.’’ for ‘‘State-conducted sweepstakes.’’, and struck
out provision that no tax be imposed on any wager
placed in a sweepstakes, wagering pool, or lottery in
which the ultimate winners are determined by the re-
sults of a horse race.
1965—Par. (2). Pub. L. 89–44, § 405(a), substituted ‘‘sec-
tion 4462(a)(2),’’ for ‘‘section 4462(a)(2)(B),’’.
Par. (3). Pub. L. 89–44, § 813(a), added par. (3).
1958—Par. (2). Pub. L. 85–859 inserted provisions ex-
empting from the tax amounts paid to operate a device
described in section 4462(a)(2)(B), if an occupational tax
is imposed with respect to such device by section 4461
of this title.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1978 AMENDMENT
Pub. L. 95–600, title V, § 521(d)(2), Nov. 6, 1978, 92 Stat.
2885, provided that: ‘‘T
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4411
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