26-U.S.C.-4424
§4424 – Disclosure of Wagering Tax Information
Pathway
Title 26 > Subtitle D > Chapter 35 > Subchapter C > Section 4424
Details
- Reference: Section 4424
- Legend: §4424 – Disclosure of Wagering Tax Information
- USCode Year: 2013
Provision Content
(a) General rule
Except as otherwise provided in this section, neither the Secretary nor any other officer or employee of the Treasury Department may divulge or make known in any manner whatever to any person—
(1) any original, copy, or abstract of any return, payment, or registration made pursuant to this chapter,
(2) any record required for making any such return, payment, or registration, which the Secretary is permitted by the taxpayer to examine or which is produced pursuant to section 7602, or
(3) any information come at by the exploitation of any such return, payment, registration, or record.
(b) Permissible disclosure
A disclosure otherwise prohibited by subsection (a) may be made in connection with the administration or civil or criminal enforcement of any tax imposed by this title. However, any document or information so disclosed may not be—
(1) divulged or made known in any manner whatever by any officer or employee of the United States to any person except in connection with the administration or civil or criminal enforcement of this title, nor
(2) used, directly or indirectly, in any criminal prosecution for any offense occurring before the date of enactment of this section.
(c) Use of documents possessed by taxpayer
Except in connection with the administration or civil or criminal enforcement of any tax imposed by this title—
(1) any stamp denoting payment of the special tax under this chapter,
(2) any original, copy, or abstract possessed by a taxpayer of any return, payment, or registration made by such taxpayer pursuant to this chapter, and
(3) any information come at by the exploitation of any such document,
shall not be used against such taxpayer in any criminal proceeding.
(d) Inspection by committees of Congress
Section 6103(f) shall apply with respect to any return, payment, or registration made pursuant to this chapter.
(Added Pub. L. 93–499, §3(c)(1), Oct. 29, 1974, 88 Stat. 1550; amended Pub. L. 94–455, title XII, §1202(h)(6), title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1688, 1834.)
Amendments
1976—Subsec. (a). Pub. L. 94–455, §1906(b)(13)(A), struck out or his delegate after Secretary wherever appearing.
Subsec. (d). Pub. L. 94–455, §1202(h)(6), substituted 6103(f) for 6103(d).
Effective Date of 1976 Amendment
Amendment by section 1202(h)(6) of Pub. L. 94–455 effective Jan. 1, 1977, see section 1202(i) of Pub. L. 94–455, set out as a note under section 6103 of this title.
Effective Date
Section effective Dec. 1, 1974, and applicable only with respect to wagers placed on or after such date, see section 3(d)(1) of Pub. L. 93–499, set out as an Effective Date of 1974 Amendment note under section 4401 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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