26-U.S.C.-4903

§4903 – Liability In Case of Business In More Than One Location

Pathway

Title 26 > Subtitle D > Chapter 40 > Section 4903

Details

• Reference: Section 4903
• Legend: §4903 – Liability In Case of Business In More Than One Location
• USCode Year: 2013

Provision Content

The payment of the special tax imposed, other than the tax imposed by section 4411, shall not exempt from an additional special tax the person 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 provided in this subtitle, for the sale by manufacturers 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.)

U.S. Encyclopedia of Law Coverage

26-U.S.C.-4671 in the Legal Encyclopedia: Taxes

In this entry about 26-U.S.C.-4671, find legal reference material, bibliographies and premiere content related to taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxes-specific issues, written by authorities in the field.

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