Title 26 — Internal Revenue Code
Chapter 35 — Taxes on Wagering
§ 4412. Registration
Statutory text
Requirement
Each person required to pay a special tax under this subchapter shall register with the official in charge of the internal revenue district—
his name and place of residence;
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
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.
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.
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.
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. 527 · 68A Stat. 527
Enacted · 26 U.S.C. § 4412
Aug. 16, 1954, ch. 736, 68A Stat. 527
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 527Pub. L. 94–455 title XIX § 1906(b)(13)(I) · 90 Stat. 1520
Substituted · 26 U.S.C. § 4412(c)
Pub. L. 94–455 substituted “the Secretary may” for “he or his delegate may”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 94–455 substituted “the Secretary may” for “he or his delegate may”.Enacted provision · exact public law section
(I) Section 4412(c) is amended by striking out “he or his 26 USC 4412. delegate” and inserting in lieu thereof “the Secretary”.
1 of 2 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments
1976—Subsec. (c). Pub. L. 94–455 substituted “the Secretary may” for “he or his delegate may”.
Statutory Notes and Related Subsidiaries
Persons Paying Tax and Registering Before December 1, 1974
Persons registered before under this section (as in effect on ) for the year ending , 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.
Credits
1954–1976 · 2 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 527
- 1976Pub. L. 94–455, title XIX, § 1906(b)(13)(I), , 90 Stat. 1835.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 527; Pub. L. 94–455, title XIX, § 1906(b)(13)(I), , 90 Stat. 1835.)