26 U.S.C. § 7272

Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)

Section 7272 - Penalty for failure to register or reregister

(a) In general

Any person (other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle) who fails to register with the Secretary as required by this title or by regulations issued thereunder shall be liable to a penalty of $50 ($10,000 in the case of a failure to register or reregister under section 4101).

(b) Cross references

For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.

26 U.S.C. § 7272

Aug. 16, 1954, ch. 736, 68A Stat. 866; Pub. L. 85-475, §4(b)(8), June 30, 1958, 72 Stat. 260; Pub. L. 85-859, title II, §204(6), (7), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 89-44, title VI, §601(h), June 21, 1965, 79 Stat. 155; Pub. L. 94-455, title XIX, §§1904(b)(8)(F), 1906 (13)(A), Oct. 4, 1976, 90 Stat. 1816, 1830, 1834; Pub. L. 108-357, title VIII, §863(a), Oct. 22, 2004, 118 Stat. 1619; Pub. L. 109-59, title XI, §11164(b)(3), Aug. 10, 2005, 119 Stat. 1975.

EDITORIAL NOTES

AMENDMENTS2005- Pub. L. 109-59, §11164(b)(3)(B), inserted "or reregister" after "register" in section catchline.Subsec. (a). Pub. L. 109-59, §11164(b)(3)(A), inserted "or reregister" after "failure to register". 2004-Subsec. (a). Pub. L. 108-357 inserted "($10,000 in the case of a failure to register under section 4101)" after "$50". 1976-Subsec. (a). Pub. L. 94-455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". Subsec. (b). Pub. L. 94-455, §§1904(b)(8)(F), 1906, struck out "4722, 4753, 4804(d)," after "4412,". 1965-Subsec. (b). Pub. L. 89-44 struck out "4455," after "4412,".1958-Subsec. (a). Pub. L. 85-859, §204(6), excluded persons required to register under subtitle E and persons engaging in a trade or business on which a special tax is imposed by such subtitle.Subsec. (b). Pub. L. 85-859, §204(7), struck out references to sections 5802 and 5841 of this title. Subsec. (b). Pub. L. 85-475 struck out reference to section 4273.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 2005 AMENDMENT Amendment by Pub. L. 109-59 applicable to actions, or failures to act, after Aug. 10, 2005, see section 11164(c) of Pub. L. 109-59 set out as a note under section 4101 of this title.

EFFECTIVE DATE OF 2004 AMENDMENT Amendment by Pub. L. 108-357 applicable to penalties imposed after Dec. 31, 2004, see section 863(e) of Pub. L. 108-357 set out as an Effective Date note under section 6719 of this title.

EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1904(b)(8)(F) of Pub. L. 94-455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94-455 set out as a note under section 4041 of this title.Amendment by section 1906(a)(42), (b)(13)(A) of Pub. L. 94-455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94-455 set out as a note under section 6013 of this title.

EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89-44 to take effect in a manner consistent with effective date of change of tax provision to which related, see section 701(e) of Pub. L. 89-44 set out as a note under section 6103 of this title.

EFFECTIVE DATE OF 1958 AMENDMENTS Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85-859 set out as an Effective Date note under section 5001 of this title.For effective date of amendment by Pub. L. 85-475 see section 4(c) of Pub. L. 85-475 set out as a note under section 6415 of this title.

Secretary: The term "Secretary" means the Secretary of the Treasury or his delegate.
person: The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.
trade or business: The term "trade or business" includes the performance of the functions of a public office.