Subpart E - ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO THE TAXES ON WAGERING
- Section 44.6001-1 - Record requirements
- Section 44.6011(a)-1 - Returns
- Section 44.6060-1 - Reporting requirements for tax return preparers
- Section 44.6071-1 - Time for filing return
- Section 44.6091-1 - Place for filing returns
- Section 44.6107-1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record
- Section 44.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund
- Section 44.6151-1 - Time and place for paying taxes
- Section 44.6419-1 - Credit or refund generally
- Section 44.6419-2 - Credit or refund on wagers laid off by taxpayer
- Section 44.6694-1 - Section 6694 penalties applicable to tax return preparer
- Section 44.6694-2 - Penalties for understatement due to an unreasonable position
- Section 44.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct
- Section 44.6694-4 - Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters
- Section 44.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons
- Section 44.6696-1 - Claims for credit or refund by tax return preparers
- Section 44.7262-1 - Failure to pay special tax
- Section 44.7701-1 - Tax return preparer