26 USC 4401 - Imposition of tax

U.S Code last checked for updates: Feb 23, 2025

§ 4401.

Imposition of tax

(a)

Wagers

(1)

State authorized wagers

(2)

Unauthorized wagers

(b)

Amount of wager

(c)

Persons liable for tax

(Aug. 16, 1954, ch. 736, 68A Stat. 525; Pub. L. 85–859, title I, § 151(a), Sept. 2, 1958, 72 Stat. 1304; Pub. L. 93–499, § 3(a), Oct. 29, 1974, 88 Stat. 1550; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–362, title I, § 109(a), Oct. 25, 1982, 96 Stat. 1731.)

cite as: 26 USC 4401