26 USC 4412 - Registration

U.S Code last checked for updates: Nov 22, 2024

§ 4412.

Registration

(a)

Requirement

Each person required to pay a special tax under this subchapter shall register with the official 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

(c)

Supplemental information

(Aug. 16, 1954, ch. 736, 68A Stat. 527; Pub. L. 94–455, title XIX, § 1906(b)(13)(I), Oct. 4, 1976, 90 Stat. 1835.)

cite as: 26 USC 4412