-CITE-
26 USC CHAPTER 40 - GENERAL PROVISIONS RELATING TO
OCCUPATIONAL TAXES 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
-HEAD-
CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
-MISC1-
Sec.
4901. Payment of tax.
4902. Liability of partners.
4903. Liability in case of business in more than one
location.
4904. Liability in case of different businesses of same
ownership and location.
4905. Liability in case of death or change of location.
4906. Application of State laws.
4907. Federal agencies or instrumentalities.
-SECREF-
CHAPTER REFERRED TO IN OTHER SECTIONS
This chapter is referred to in section 4463 of this title.
-End-
-CITE-
26 USC Sec. 4901 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
-HEAD-
Sec. 4901. Payment of tax
-STATUTE-
(a) Condition precedent to carrying on certain business
No person shall be engaged in or carry on any trade or business
subject to the tax imposed by section 4411 (wagering) until he has
paid the special tax therefor.
(b) Computation
All special taxes shall be imposed as of on the first day of July
in each year, or on commencing any trade or business on which such
tax is imposed. In the former case the tax shall be reckoned for 1
year, and in the latter case it shall be reckoned proportionately,
from the first day of the month in which the liability to a special
tax commenced, to and including the 30th day of June following.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 593; Pub. L. 89-44, title IV,
Sec. 405(b), June 21, 1965, 79 Stat. 149; Pub. L. 91-513, title
III, Sec. 1102(a), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 94-455,
title XIX, Sec. 1904(a)(19), Oct. 4, 1976, 90 Stat. 1814; Pub. L.
95-600, title V, Sec. 521(c)(2), Nov. 6, 1978, 92 Stat. 2884.)
-MISC1-
AMENDMENTS
1978 - Subsec. (a). Pub. L. 95-600 struck out "or 4461(a)(1)
(coin-operated gaming devices)" after "(wagering)".
1976 - Subsec. (c). Pub. L. 94-455 struck out subsec. (c) which
provided that all special taxes should be paid by stamp and made
reference to subtitle F for authority of the Secretary to make
assessments where special taxes have not been duly paid by stamp.
1970 - Subsec. (a). Pub. L. 91-513 struck out references to tax
imposed by sections 4721 (narcotic drugs) and 4751 (marihuana).
1965 - Subsec. (a). Pub. L. 89-44 substituted "4461(a)(1)" for
"4461(2)".
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by Pub. L. 95-600 applicable with respect to years
beginning after June 30, 1980, see section 521(d)(2) of Pub. L.
95-600, set out as a note under section 4402 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by 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.
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91-513 effective on first day of seventh
calendar month that begins after Oct. 26, 1970, see section 1105(a)
of Pub. L. 91-513, set out as an Effective Date note under section
951 of Title 21, Food and Drugs.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-44 applicable on and after July 1, 1965,
see section 701(c)(2) of Pub. L. 89-44, set out in part as a note
under section 4402 of this title.
SAVINGS PROVISION
Prosecution for any violation of law occurring, and civil
seizures or forfeitures and injunctive proceedings commenced, prior
to the effective date of amendment of this section by section 1102
of Pub. L. 91-513 not to be affected or abated by reason thereof,
see section 1103 of Pub. L. 91-513, set out as a note under section
171 of Title 21, Food and Drugs.
PERSONS ENGAGED IN ACTIVITIES ON DECEMBER 1, 1974, REQUIRING
PAYMENT OF WAGERING TAX
Person on Dec. 1, 1974, engaging in an activity making him liable
for payment of tax imposed by section 4411 of this title (as in
effect on such date) to be treated as commencing such activity on
such date for purposes of this section and section 4411 of this
title, see section 3(d)(2) of Pub. L. 93-499, set out as a note
under section 4411 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 4413 of this title.
-End-
-CITE-
26 USC Sec. 4902 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
-HEAD-
Sec. 4902. Liability of partners
-STATUTE-
Any number of persons doing business in copartnership at any one
place shall be required to pay but one special tax.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 593.)
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 4413 of this title.
-End-
-CITE-
26 USC Sec. 4903 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
-HEAD-
Sec. 4903. Liability in case of business in more than one location
-STATUTE-
The payment of the special tax imposed, other than the tax
imposed by section 4411, shall not exempt from an additional
special tax the person carrying on a trade or business in any other
place than that stated in the register kept in the office of the
official in charge of the internal revenue district; but nothing
herein contained shall require a special tax for the storage of
goods, wares, or merchandise in other places than the place of
business, nor, except as provided in this subtitle, for the sale by
manufacturers or producers of their own goods, wares, and
merchandise, at the place of production or manufacture, and at
their principal office or place of business, provided no goods,
wares, or merchandise shall be kept except as samples at said
office or place of business.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 593.)
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 4413 of this title.
-End-
-CITE-
26 USC Sec. 4904 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
-HEAD-
Sec. 4904. Liability in case of different businesses of same
ownership and location
-STATUTE-
Whenever more than one of the pursuits or occupations described
in this subtitle are carried on in the same place by the same
person at the same time, except as otherwise provided in this
subtitle, the tax shall be paid for each according to the rates
severally prescribed.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 594.)
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 4413 of this title.
-End-
-CITE-
26 USC Sec. 4905 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
-HEAD-
Sec. 4905. Liability in case of death or change of location
-STATUTE-
(a) Requirements
When any person who has paid the special tax for any trade or
business dies, his spouse or child, or executors or administrators
or other legal representatives, may occupy the house or premises,
and in like manner carry on, for the residue of the term for which
the tax is paid, the same trade or business as the deceased before
carried on, in the same house and upon the same premises, without
the payment of any additional tax. When any person removes from the
house or premises for which any trade or business was taxed to any
other place, he may carry on the trade or business specified in the
register kept in the office of the official in charge of the
internal revenue district at the place to which he removes, without
the payment of any additional tax: Provided, That all cases of
death, change, or removal, as aforesaid, with the name of the
successor to any person deceased, or of the person making such
change or removal, shall be registered with the Secretary, under
regulations to be prescribed by the Secretary.
(b) Registration
For registration in case of wagering, see section 4412.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 594; Pub. L. 89-44, title IV,
Sec. 405(c), June 21, 1965, 79 Stat. 149; Pub. L. 91-513, title
III, Sec. 1102(b), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 94-455,
title XIX, Secs. 1904(a)(20), (b)(8)(A), 1906(b)(13)(A), Oct. 4,
1976, 90 Stat. 1814, 1816, 1834.)
-MISC1-
AMENDMENTS
1976 - Subsec. (a). Pub. L. 94-455, Secs. 1904(a)(20),
1906(b)(13)(A), substituted "spouse or child" for "wife or child"
and struck out "or his delegate" after "Secretary" wherever
appearing.
Subsec. (b). Pub. L. 94-455, Sec. 1904(b)(8)(A), among other
changes, struck out reference to section 4804(d) for registration
in case of white phosphorous matches and references to subtitle F
for other provisions relating to registration.
1970 - Subsec. (b)(1). Pub. L. 91-513 struck out references to
narcotics and marihuana and to sections 4722 and 4753.
1965 - Subsec. (b)(1). Pub. L. 89-44 struck out "playing cards,"
after "wagering," and "4455," after "4412,".
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91-513 effective on first day of seventh
calendar month that begins after Oct. 26, 1970, see section 1105(a)
of Pub. L. 91-513, set out as an Effective Date note under section
951 of Title 21, Food and Drugs.
EFFECTIVE DATE OF 1965 AMENDMENT
Section 701(c)(2) of Pub. L. 89-44 provided in part that: "The
amendments made by section 402 [repealing sections 4451 to 4457 of
this title] (relating to playing cards) and by subsections (c) of
section 405 [amending this section] shall apply on and after the
day after the date of the enactment of this Act [June 21, 1965]."
SAVINGS PROVISION
Prosecutions for any violation of law occurring, and civil
seizures or forfeitures and injunctive proceedings commenced, prior
to the effective date of amendment of this section by section 1102
of Pub. L. 91-513 not to be affected or abated by reason thereof,
see section 1103 of Pub. L. 91-513, set out as a note under section
171 of Title 21, Food and Drugs.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 4413, 7011 of this title.
-End-
-CITE-
26 USC Sec. 4906 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
-HEAD-
Sec. 4906. Application of State laws
-STATUTE-
The payment of any special tax imposed by this subtitle for
carrying on any trade or business shall not be held to exempt any
person from any penalty or punishment provided by the laws of any
State for carrying on the same within such State, or in any manner
to authorize the commencement or continuance of such trade or
business contrary to the laws of such State or in places prohibited
by municipal law; nor shall the payment of any such tax be held to
prohibit any State from placing a duty or tax on the same trade or
business, for State or other purposes.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 594.)
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 4413 of this title.
-End-
-CITE-
26 USC Sec. 4907 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
-HEAD-
Sec. 4907. Federal agencies or instrumentalities
-STATUTE-
Any special tax imposed by this subtitle, except the tax imposed
by section 4411, shall apply to any agency or instrumentality of
the United States unless such agency or instrumentality is granted
by statute a specific exemption from such tax.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 594.)
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 4413 of this title.
-End-
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