Each person required to pay a special tax under this subchapter shall register with the official in charge of the internal revenue district-
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.
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
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 sectionof 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.