Title 26 — Internal Revenue Code
Chapter 33 — Facilities and Services
§ 4291. Cases where persons receiving payment must collect tax
Statutory text
Except as otherwise provided in section 4263(a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter shall collect the amount of the tax from the person making such payment.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 511 · 68A Stat. 511
Enacted · 26 U.S.C. § 4291
Aug. 16, 1954, ch. 736, 68A Stat. 511
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 511Pub. L. 85–859 title I § 131(g) · 72 Stat. 1275
Substituted · 26 U.S.C. § 4291
Pub. L. 85–859 substituted “Except as otherwise provided in sections 3241 and 4262(a)” for “Except as provided in section 4264(a)”
Source evidence
Code amendment note
Pub. L. 85–859 substituted “Except as otherwise provided in sections 3241 and 4262(a)” for “Except as provided in section 4264(a)”.Enacted provision · exact public law section
(g) Technical Amendment.— Section 4291 (cases where persons 26 USC 4291. receiving payment must collect tax) is amended by striking out “Except as provided in section 4264 (a),” and inserting in lieu thereof 26 USC 4264. “Except as otherwise provided in sections 4231 and 4264 (a),”.Excise Tax Reduction Act of 1965
Pub. L. 89–44 title III § 305(a) · 79 Stat. 136
Struck · 26 U.S.C. § 4291
Pub. L. 89–44 struck out reference to section 4231
Struck · 26 U.S.C. § 4291
Pub. L. 89–44 struck out sentence referring to tax imposed on life memberships by section 4241
Source evidence
Code amendment note
Pub. L. 89–44 struck out reference to section 4231 and struck out sentence referring to tax imposed on life memberships by section 4241.Enacted provision · exact public law section
(a) Section 4291 (relating to cases where persons receiving payment must collect tax) is amended to read as follows: “SEC. 4291. CASES WHERE PERSONS RECEIVING PAYMENT MUST COLLECT TAX. 76 Stat. 117. “Except as otherwise provided in section 4264(a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter shall collect the amount of the tax from the person making such payment.”Airport and Airway Revenue Act of 1970
Pub. L. 91–258 title II § 205(c)(3) · 84 Stat. 219
Substituted · 26 U.S.C. § 4291
Pub. L. 91–258 substituted “section 4263(a)” for “section 4264(a)”
Source evidence
Code amendment note
Pub. L. 91–258 substituted “section 4263(a)” for “section 4264(a)”.Enacted provision · exact public law section
(3) Section 4291 is amended by striking out “section 4264(a)” and inserting in lieu thereof “section 4263 (a) ”.Effective date note
Amendment by Pub. L. 91–258 effective on July 1, 1970, see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title.
4 of 5 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1956–1970 · 4 rounds
1970
Pub. L. 91–258 substituted “section 4263(a)” for “section 4264(a)”.
1965
Pub. L. 89–44 struck out reference to section 4231 and struck out sentence referring to tax imposed on life memberships by section 4241.
1958
Pub. L. 85–859 substituted “Except as otherwise provided in sections 3241 and 4262(a)” for “Except as provided in section 4264(a)”.
1956
Act , inserted “Except as provided in section 4264(a)”, and struck out provisions which related to collection of tax where payment specified in section 4261 was made outside the United States for a prepaid order, exchange order, or similar order.
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
Amendment by Pub. L. 91–258 effective on , see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title.
Effective Date of 1965 Amendment
Pub. L. 89–44, title VII, § 701(b)(1), , 79 Stat. 156, provided that:
“(A) The amendments made by sections 301 and 305 [repealing sections 4231 to 4234 and 4241 to 4243 of this title and amending this section and section 6040 of this title] insofar as they relate to the taxes imposed by section 4231 of the Code, shall apply with respect to admissions, services, or uses after noon, .
“(B) The amendments made by sections 301 and 305 insofar as they relate to the taxes imposed by section 4241 of the Code, shall apply with respect to—
“(i) dues and membership fees attributable to periods beginning on or after ;
“(ii) initiation fees (other than initiation fees to which clause (iii) applies) and amounts paid for life memberships attributable to memberships beginning on or after ;
“(iii) initiation fees paid on or after , to a new club or organization which first makes its facilities available to members on or after such date; and
“(iv) in the case of amounts described in section 4243(b) of the Code, 3-year periods beginning on or after .”
Effective Date of 1958 Amendment
Amendment by Pub. L. 85–859 effective on first day of first calendar quarter which begins more than 60 days after , see section 1(c) of Pub. L. 85–859, , 72 Stat. 1275.
Effective Date of 1956 Amendment
Amendment by act , applicable to amounts paid on or after first day of first month which begins more than sixty days after , for transportation commencing on or after such first day, see section 6 of act , set out as a note under section 4261 of this title.
Credits
1954–1970 · 5 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 511
- 1956July 25, 1956, ch. 725, § 4(c), 70 Stat. 646
- 1958Pub. L. 85–859, title I, § 131(g), , 72 Stat. 1287
- 1965Pub. L. 89–44, title III, § 305(a), , 79 Stat. 148
- 1970Pub. L. 91–258, title II, § 205(c)(3), , 84 Stat. 242.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 511; July 25, 1956, ch. 725, § 4(c), 70 Stat. 646; Pub. L. 85–859, title I, § 131(g), , 72 Stat. 1287; Pub. L. 89–44, title III, § 305(a), , 79 Stat. 148; Pub. L. 91–258, title II, § 205(c)(3), , 84 Stat. 242.)