-CITE-
    26 USC CHAPTER 72 - LICENSING AND REGISTRATION              01/19/04

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 72 - LICENSING AND REGISTRATION

-HEAD-
                  CHAPTER 72 - LICENSING AND REGISTRATION              

-MISC1-
    Subchapter                                                  Sec.(!1)
    A.      Licensing                                               7001 
    B.      Registration                                            7011

-SECREF-
                   CHAPTER REFERRED TO IN OTHER SECTIONS               
      This chapter is referred to in section 7801 of this title.

-FOOTNOTE-
    (!1) Section numbers editorially supplied.


-End-


-CITE-
    26 USC Subchapter A - Licensing                             01/19/04

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 72 - LICENSING AND REGISTRATION
    Subchapter A - Licensing

-HEAD-
                         SUBCHAPTER A - LICENSING                     

-MISC1-
    Sec.                                                     
    7001.       Collection of foreign items.                          

-End-



-CITE-
    26 USC Sec. 7001                                            01/19/04

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 72 - LICENSING AND REGISTRATION
    Subchapter A - Licensing

-HEAD-
    Sec. 7001. Collection of foreign items

-STATUTE-
    (a) License
      All persons undertaking as a matter of business or for profit the
    collection of foreign payments of interest or dividends by means of
    coupons, checks, or bills of exchange shall obtain a license from
    the Secretary and shall be subject to such regulations enabling the
    Government to obtain the information required under subtitle A
    (relating to income taxes) as the Secretary shall prescribe.
    (b) Penalty for failure to obtain license
          For penalty for failure to obtain the license provided for in
        this section, see section 7231.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 845; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


-MISC1-
                                AMENDMENTS                            
      1976 - Subsec. (a). Pub. L. 94-455 struck out "or his delegate"
    after "Secretary" wherever appearing.

-SECREF-
                   SECTION REFERRED TO IN OTHER SECTIONS               
      This section is referred to in section 7231 of this title.

-End-


-CITE-
    26 USC Subchapter B - Registration                          01/19/04

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 72 - LICENSING AND REGISTRATION
    Subchapter B - Registration

-HEAD-
                        SUBCHAPTER B - REGISTRATION                    

-MISC1-
    Sec.                                                     
    7011.       Registration - persons paying a special tax.          
    7012.       Cross references.                                     

-End-



-CITE-
    26 USC Sec. 7011                                            01/19/04

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 72 - LICENSING AND REGISTRATION
    Subchapter B - Registration

-HEAD-
    Sec. 7011. Registration - persons paying a special tax

-STATUTE-
    (a) Requirement
      Every person engaged in any trade or business on which a special
    tax is imposed by law shall register with the Secretary his name or
    style, place of residence, trade or business, and the place where
    such trade or business is to be carried on. In case of a firm or
    company, the names of the several persons constituting the same,
    and the places of residence, shall be so registered.
    (b) Registration in case of death or change of location
      Any person exempted under the provisions of section 4905 from the
    payment of a special tax, shall register with the Secretary in
    accordance with regulations prescribed by the Secretary.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 845; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


-MISC1-
                                AMENDMENTS                            
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.

-SECREF-
                   SECTION REFERRED TO IN OTHER SECTIONS               
      This section is referred to in sections 5141, 7272 of this title.

-End-



-CITE-
    26 USC Sec. 7012                                            01/19/04

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 72 - LICENSING AND REGISTRATION
    Subchapter B - Registration

-HEAD-
    Sec. 7012. Cross references

-STATUTE-
          (1) For provisions relating to registration in connection
        with firearms, see sections 5802, 5841, and 5861.
          (2) For special rules with respect to registration by persons
        engaged in receiving wagers, see section 4412.
          (3) For provisions relating to registration in relation to
        the taxes on gasoline and diesel fuel, see section 4101.
          (4) For penalty for failure to register, see section 7272.
          (5) For other penalties for failure to register with respect
        to wagering, see section 7262.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 846; Pub. L. 85-475, Sec.
    4(b)(7), June 30, 1958, 72 Stat. 260; Pub. L. 89-44, title VI, Sec.
    601(g), June 21, 1965, 79 Stat. 155; Pub. L. 91-513, title III,
    Sec. 1102(d), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 94-455, title
    XIX, Secs. 1904(b)(8)(C), 1906(a)(39), Oct. 4, 1976, 90 Stat. 1816,
    1830; Pub. L. 104-188, title I, Sec. 1702(b)(4), Aug. 20, 1996, 110
    Stat. 1868.)


-MISC1-
                                AMENDMENTS                            
      1996 - Par. (3). Pub. L. 104-188, Sec. 1702(b)(4)(A), substituted
    "taxes on gasoline and diesel fuel" for "production or importation
    of gasoline".
      Pars. (4) to (6). Pub. L. 104-188, Sec. 1702(b)(4)(B),
    redesignated pars. (5) and (6) as (4) and (5), respectively, and
    struck out former par. (4) which read as follows: "For provisions
    relating to registration in relation to the manufacture or
    production of lubricating oils, see section 4101."
      1976 - Pub. L. 94-455 revised section generally, striking out
    cross reference to section 4804(d) relating to registration in
    relation to manufacture of white phosphorus matches and substituted
    reference to section 5861 for reference to section 5854 in cross
    reference covering registration in connection with firearms.
      1970 - Subsecs. (a), (b). Pub. L. 91-513 struck out subsecs. (a)
    and (b) which related to narcotic drugs and marihuana,
    respectively, and which had made reference to sections 4722 and
    4753, respectively.
      1965 - Subsec. (d). Pub. L. 89-44 struck out subsec. (d) relating
    to manufacture of playing cards.
      1958 - Subsecs. (i), (j). Pub. L. 85-475, redesignated subsec.
    (j) as (i) and struck out former subsec. (i) which referred to
    section 4273.

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Amendment by Pub. L. 104-188 effective, except as otherwise
    expressly provided, as if included in the provision of the Revenue
    Reconciliation Act of 1990, Pub. L. 101-508, title XI, to which
    such amendment relates, see section 1702(i) of Pub. L. 104-188, set
    out as a note under section 38 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 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 AMENDMENT                 
      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.

                             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.

-End-