26 U.S.C. § 4424 — Disclosure of wagering tax information

Page 2976 TITLE 26—INTERNAL REVENUE CODE § 4422 1 Section numbers editorially supplied. 2 Subchapter repealed by Pub. L. 95–600 without corresponding amendment of chapter analysis. (A) any game of a type in which usually (i) the wagers are placed, (ii) the winners are determined, and (iii) the distribution of prizes or other property is made, in the presence of all persons placing wagers in such game, and (B) any drawing conducted by an organiza- tion exempt from tax under sections 501 and 521, if no part of the net proceeds derived from such drawing inures to the benefit of any private shareholder or individual. (Aug. 16, 1954, ch. 736, 68A Stat. 528.) § 4422. Applicability of Federal and State laws The payment of any tax imposed by this chap- ter with respect to any activity shall not ex- empt any person from any penalty provided by a law of the United States or of any State for en- gaging in the same activity, nor shall the pay- ment of any such tax prohibit any State from placing a tax on the same activity for State or other purposes. (Aug. 16, 1954, ch. 736, 68A Stat. 528.) § 4423. Inspection of books Notwithstanding section 7605(b), the books of account of any person liable for tax under this chapter may be examined and inspected as fre- quently as may be needful to the enforcement of this chapter. (Aug. 16, 1954, ch. 736, 68A Stat. 528.) § 4424. Disclosure of wagering tax information (a) General rule Except as otherwise provided in this section, neither the Secretary nor any other officer or employee of the Treasury Department may di- vulge or make known in any manner whatever to any person— (1) any original, copy, or abstract of any re- turn, payment, or registration made pursuant to this chapter, (2) any record required for making any such return, payment, or registration, which the Secretary is permitted by the taxpayer to ex- amine or which is produced pursuant to sec- tion 7602, or (3) any information come at by the exploi- tation of any such return, payment, registra- tion, or record. (b) Permissible disclosure A disclosure otherwise prohibited by sub- section (a) may be made in connection with the administration or civil or criminal enforcement of any tax imposed by this title. However, any document or information so disclosed may not be— (1) divulged or made known in any manner whatever by any officer or employee of the United States to any person except in connec- tion with the administration or civil or crimi- nal enforcement of this title, nor (2) used, directly or indirectly, in any crimi- nal prosecution for any offense occurring be- fore the date of enactment of this section. (c) Use of documents possessed by taxpayer Except in connection with the administration or civil or criminal enforcement of any tax im- posed by this title— (1) any stamp denoting payment of the spe- cial tax under this chapter, (2) any original, copy, or abstract possessed by a taxpayer of any return, payment, or reg- istration made by such taxpayer pursuant to this chapter, and (3) any information come at by the exploi- tation of any such document, shall not be used against such taxpayer in any criminal proceeding. (d) Inspection by committees of Congress Section 6103(f) shall apply with respect to any return, payment, or registration made pursuant to this chapter. (Added Pub. L. 93–499, § 3(c)(1), Oct. 29, 1974, 88 Stat. 1550; amended Pub. L. 94–455, title XII, § 1202(h)(6), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1688, 1834.) Editorial Notes AMENDMENTS 1976—Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wher- ever appearing. Subsec. (d). Pub. L. 94–455, § 1202(h)(6), substituted ‘‘6103(f)’’ for ‘‘6103(d)’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1202(h)(6) of Pub. L. 94–455 ef- fective Jan. 1, 1977, see section 1202(i) of Pub. L. 94–455, set out as a note under section 6103 of this title. EFFECTIVE DATE Section 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 an Effective Date of 1974 Amendment note under section 4401 of this title. CHAPTER 36—CERTAIN OTHER EXCISE TAXES Subchapter Sec.1 A. Harbor maintenance tax ........................ 4461 B. Transportation by water ....................... 4471 B. Occupational tax on coin-operated de- vices ................................................... 2 4461 [C. Repealed.] D. Tax on use of certain vehicles ............... 4481 [E, F. Repealed.] Editorial Notes AMENDMENTS 1997—Pub. L. 105–34, title XIV, § 1432(b)(2), Aug. 5, 1997, 110 Stat. 1050, struck out item for subchapter F ‘‘Tax on removal of hard mineral resources from deep seabed’’. 1989—Pub. L. 101–239, title VII, § 7504(b), Dec. 19, 1989, 103 Stat. 2363, added item for subchapter B. 1986—Pub. L. 99–662, title XIV, § 1402(b), Nov. 17, 1986, 100 Stat. 4269, added item for subchapter A. 1982—Pub. L. 97–248, title II, § 280(c)(2)(A), Sept. 3, 1982, 96 Stat. 564, struck out item for subchapter E. 1980—Pub. L. 96–283, title IV, § 402(b), June 28, 1980, 94 Stat. 584, added item for subchapter F. 1970—Pub. L. 91–258, title II, § 206(d)(1), May 21, 1970, 84 Stat. 246, added item for subchapter E.