Internal Revenue Code:Sec. 4412. Registration

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle D - Miscellaneous Excise Taxes
       CHAPTER 35 - TAXES ON WAGERING
        Subchapter B - Occupational Tax
      

Statute

    Sec. 4412. Registration
 
    (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.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 527; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(I), Oct. 4, 1976, 90 Stat. 1835.)
 

Miscellaneous

                                 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.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 4401, 7012, 7272 of this
    title.