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 assessments where special taxes have not been duly paid by stamp. 1970—Subsec. (a). Pub. L. 91–513 struck out references to tax imposed by sections 4721 (narcotic drugs) and 4751 (marihuana). 1965—Subsec. (a). Pub. L. 89–44 substituted ‘‘4461(a)(1)’’ for ‘‘4461(2)’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1978 AMENDMENT Amendment by Pub. L. 95–600 applicable with respect to years beginning after June 30, 1980, see section 521(d)(2) of Pub. L. 95–600, set out as a note under sec- tion 4402 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as a note under section 4041 of this title. EFFECTIVE DATE OF 1970 AMENDMENT Amendment by Pub. L. 91–513 effective on first day of seventh calendar month that begins after Oct. 26, 1970, see section 1105(a) of Pub. L. 91–513, set out as an Effec- tive Date note under section 951 of Title 21, Food and Drugs. EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89–44 applicable on and after July 1, 1965, see section 701(c)(2) of Pub. L. 89–44, set out in part as a note under section 4402 of this title. SAVINGS PROVISION Prosecution for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the effective date of amendment of this section by section 1102 of Pub. L. 91–513 not to be affected or abated by reason thereof, see section 1103 of Pub. L. 91–513, set out as a note under section 171 of Title 21, Food and Drugs. PERSONS ENGAGED IN ACTIVITIES ON DECEMBER 1, 1974, REQUIRING PAYMENT OF WAGERING TAX Person on Dec. 1, 1974, engaging in an activity mak- ing him liable for payment of tax imposed by section 4411 of this title (as in effect on such date) to be treated as commencing such activity on such date for purposes of this section and section 4411 of this title, see section 3(d)(2) of Pub. L. 93–499, set out as a note under section 4411 of this title. § 4902. Liability of partners Any number of persons doing business in co- partnership at any one place shall be required to pay but one special tax. (Aug. 16, 1954, ch. 736, 68A Stat. 593.) § 4903. Liability in case of business in more than one location The payment of the special tax imposed, other than the tax imposed by section 4411, shall not exempt from an additional special tax the per- son carrying on a trade or business in any other place than that stated in the register kept in the office of the official in charge of the internal revenue district; but nothing herein contained shall require a special tax for the storage of goods, wares, or merchandise in other places than the place of business, nor, except as pro- vided in this subtitle, for the sale by manufac- turers or producers of their own goods, wares, and merchandise, at the place of production or manufacture, and at their principal office or place of business, provided no goods, wares, or merchandise shall be kept except as samples at said office or place of business. (Aug. 16, 1954, ch. 736, 68A Stat. 593.) § 4904. Liability in case of different businesses of same ownership and location Whenever more than one of the pursuits or oc- cupations described in this subtitle are carried on in the same place by the same person at the same time, except as otherwise provided in this subtitle, the tax shall be paid for each according to the rates severally prescribed. (Aug. 16, 1954, ch. 736, 68A Stat. 594.) § 4905. Liability in case of death or change of lo- cation (a) Requirements When any person who has paid the special tax for any trade or business dies, his spouse or