§ 4291.
Except as otherwise provided in section 4263(a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter shall collect the amount of the tax from the person making such payment.
([Aug. 16, 1954, ch. 736], [68A Stat. 511]; [July 25, 1956, ch. 725, § 4(c)], [70 Stat. 646]; [Pub. L. 85–859, title I, § 131(g)], Sept. 2, 1958, [72 Stat. 1287]; [Pub. L. 89–44, title III, § 305(a)], June 21, 1965, [79 Stat. 148]; [Pub. L. 91–258, title II, § 205(c)(3)], May 21, 1970, [84 Stat. 242].)