26 U.S.C. § 4412

Current through P.L. 116-344 (published on www.congress.gov on 01/13/2021), except for P. Ls. 116-260 and 116-283
Section 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.

26 U.S.C. § 4412

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

AMENDMENTS1976-Subsec. (c). Pub. L. 94-455 substituted "the Secretary may" for "he or his delegate may".

PERSONS PAYING TAX AND REGISTERING BEFORE DECEMBER 1, 1974Persons 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.

The term "Secretary" means the Secretary of the Treasury or his delegate.
The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.