§ 4424. Disclosure of wagering tax information

Statutory text

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—

any original, copy, or abstract of any return, payment, or registration made pursuant to this chapter,

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

any information come at by the exploitation of any such return, payment, registration, or record.

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—

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

used, directly or indirectly, in any criminal prosecution for any offense occurring before the date of enactment of this section.

Use of documents possessed by taxpayer

Except in connection with the administration or civil or criminal enforcement of any tax imposed by this title—

any stamp denoting payment of the special tax under this chapter,

any original, copy, or abstract possessed by a taxpayer of any return, payment, or registration made by such taxpayer pursuant to this chapter, and

any information come at by the exploitation of any such document,

shall not be used against such taxpayer in any criminal proceeding.

Inspection by committees of Congress

Section 6103(f) shall apply with respect to any return, payment, or registration made pursuant to 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.

1974
Pub. L. 93–499 § 3(c)(1) · 88 Stat. 1549
Enacted · 26 U.S.C. § 4424
Added Pub. L. 93–499, § 3(c)(1), Oct. 29, 1974, 88 Stat. 1550
Source evidence
Code source credit
Added Pub. L. 93–499, § 3(c)(1), Oct. 29, 1974, 88 Stat. 1550
Enacted provision · exact public law section
(1) Subchapter C of Chapter 35 of the Internal Revenue Code of 1954 (relating to miscellaneous provisions) is amended by adding at the end thereof the following new section: 26 USC 4424. “Sec. 4424. Disclosure of wagering tax information. “(a) General Rule.— Except as otherwise provided in this section, neither the Secretary or his delegate 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 or his delegate is permitted by the taxpayer to examine or which is produced pursuant 26 USC 7602. 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 maimer 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(d) 26 USC 6103. shall apply with respect to any return, payment, or registration made pursuant to this chapter.”.
1976
Pub. L. 94–455 § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 4424(a)
Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing
Source evidence
Code amendment note
Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.
Effective date note
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.
1976
Pub. L. 94–455 § 1202(h)(6) · 90 Stat. 1520
Substituted · 26 U.S.C. § 4424(d)
Pub. L. 94–455, § 1202(h)(6), substituted “6103(f)” for “6103(d)”
Source evidence
Code amendment note
Subsec. (d). Pub. L. 94–455, § 1202(h)(6), substituted “6103(f)” for “6103(d)”.
Enacted provision · exact public law section
(6) Subsection (d) of section 4424 (relating to disclosure of wagering tax information) is amended by striking out “6103(d)” and inserting in lieu thereof “6103 (f)”.
Effective date note
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.

3 of 3 references resolved to an enrolled provision

Editorial Notes

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)”.

Statutory Notes and Related Subsidiaries

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.

Credits

1974–1976 · 2 acts

1974Added Pub. L. 93–499, § 3(c)(1), Oct. 29, 1974, 88 Stat. 1550
1976amended Pub. L. 94–455, title XII, § 1202(h)(6), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1688, 1834.

Show as published

(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.)