26 U.S.C. § 4412 — Registration

Page 2975 TITLE 26—INTERNAL REVENUE CODE § 4421 Editorial Notes AMENDMENTS 1982—Pub. L. 97–362 designated existing provisions as subsec. (a), in subsec. (a), as so designated, substituted ‘‘liable for the tax imposed’’ for ‘‘liable for tax’’, and added subsec. (b). 1974—Pub. L. 93–499 substituted ‘‘$500’’ for ‘‘$50’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1982 AMENDMENT Pub. L. 97–362, title I, § 109(c)(2), Oct. 25, 1982, 96 Stat. 1731, provided that: ‘‘The amendment made by sub- section (b) [amending this section] shall take effect on July 1, 1983.’’ EFFECTIVE DATE OF 1974 AMENDMENT Amendment by Pub. L. 93–499 effective Dec. 1, 1974, and applicable only with respect to wagers placed on or after such date, see section 3(d)(1) of Pub. L. 93–499, set out as a note under section 4401 of this title. PERSONS ENGAGED IN ACTIVITIES ON DECEMBER 1, 1974, REQUIRING PAYMENT OF TAX; PERSONS PAYING TAX AND REGISTERING BEFORE DECEMBER 1, 1974 Pub. L. 93–499, § 3(d)(2), Oct. 29, 1974, 88 Stat. 1551, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘‘(A) Any person who, on December 1, 1974, is engaged in an activity which makes him liable for payment of the tax imposed by section 4411 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as in effect on such date) shall be treated as commencing such activity on such date for purposes of such section and section 4901 of such Code. ‘‘(B) Any person who, before December 1, 1974.— ‘‘(i) became liable for and paid the tax imposed by section 4411 of the Internal Revenue Code of 1986 (as in effect on July 1, 1974) for the year ending June 30, 1975, shall not be liable for any additional tax under such section for such year, and ‘‘(ii) registered under section 4412 of such Code (as in effect on July 1, 1974) for the year ending June 30, 1975, shall not be required to reregister under such section for such year.’’ § 4412. Registration (a) Requirement Each person required to pay a special tax under this subchapter shall register with the of- ficial 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. (Aug. 16, 1954, ch. 736, 68A Stat. 527; Pub. L. 94–455, title XIX, § 1906(b)(13)(I), Oct. 4, 1976, 90 Stat. 1835.) Editorial Notes AMENDMENTS 1976—Subsec. (c). Pub. L. 94–455 substituted ‘‘the Sec- retary may’’ for ‘‘he or his delegate may’’. Statutory Notes and Related Subsidiaries PERSONS PAYING TAX AND REGISTERING BEFORE DECEMBER 1, 1974 Persons registered before Dec. 1, 1974 under this sec- tion (as in effect on July 1, 1974) for the year ending June 30, 1975, not required to reregister under this sec- tion for such year, see section 3(d)(2) of Pub. L. 93–499, set out as a note under section 4411 of this title. § 4413. Certain provisions made applicable Sections 4901, 4902, 4904, 4905, and 4906 shall ex- tend to and apply to the special tax imposed by this subchapter and to the persons upon whom it is imposed, and for that purpose any activity which makes a person liable for special tax under this subchapter shall be considered to be a business or occupation referred to in such sec- tions. No other provision of sections 4901 to 4907, inclusive, shall so extend or apply. (Aug. 16, 1954, ch. 736, 68A Stat. 527.) § 4414. Cross references For penalties and other general and administra- tive provisions applicable to this subchapter, see sections 4421 to 4423, inclusive; and subtitle F. (Aug. 16, 1954, ch. 736, 68A Stat. 527.) Subchapter C—Miscellaneous Provisions Sec. 4421. Definitions. 4422. Applicability of Federal and State laws. 4423. Inspection of books. 4424. Disclosure of wagering tax information. Editorial Notes AMENDMENTS 1974—Pub. L. 93–499, § 3(c)(2), Oct. 29, 1974, 88 Stat. 1551, added item 4424. § 4421. Definitions For purposes of this chapter— (1) Wager The term ‘‘wager’’ means— (A) any wager with respect to a sports event or a contest placed with a person en- gaged in the business of accepting such wa- gers, (B) any wager placed in a wagering pool with respect to a sports event or a contest, if such pool is conducted for profit, and (C) any wager placed in a lottery con- ducted for profit. (2) Lottery The term ‘‘lottery’’ includes the numbers game, policy, and similar types of wagering. The term does not include—