26-U.S.C.-4412
§4412 – Registration
Pathway
Title 26 > Subtitle D > Chapter 35 > Subchapter B > Section 4412
Details
- Reference: Section 4412
- Legend: §4412 – Registration
- USCode Year: 2013
Provision Content
(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
Where subsection (a) requires the name and place of residence of a firm or company to be registered, the names and places of residence of the several persons constituting the firm or company shall be registered.
(c) Supplemental information
In accordance with regulations prescribed by the Secretary, the Secretary may require from time to time such supplemental information from any person required to register under this section as may be needful to the enforcement of this chapter.
(Aug. 16, 1954, ch. 736, 68A Stat. 527; Pub. L. 94–455, title XIX, §1906(b)(13)(I), Oct. 4, 1976, 90 Stat. 1835.)
Constitutionality
For information regarding constitutionality of section 4412 of act Aug. 16, 1954, see Congressional Research Service, The Constitution of the United States of America: Analysis and Interpretation, Appendix 1, Acts of Congress Held Unconstitutional in Whole or in Part by the Supreme Court of the United States.
Amendments
1976—Subsec. (c). Pub. L. 94–455 substituted the Secretary may for he or his delegate may.
Persons Paying Tax and Registering Before December 1, 1974
Persons registered before Dec. 1, 1974 under this section (as in effect on July 1, 1974) for the year ending June 30, 1975, not required to reregister under this section for such year, see section 3(d)(2) of Pub. L. 93–499, set out as a note under section 4411 of this title.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-4412 in the Legal Encyclopedia: Taxes
In this entry about 26-U.S.C.-4412, 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.
Subchapter B – in the Legal Encyclopedia: Work
In this entry about Subchapter B – , find legal reference material, bibliographies and premiere content related to work in the American Encyclopedia of Law, presenting a comprehensive view of the United States work-specific issues, written by authorities in the field.
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